Bharatkumar G. Rajani v. DCIT

40 Taxmann.com 344High Court2013#15809 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 133ASection 139(5)Section 143(2)Section 143(3)Section 250Section 271(1)(c)

Issues it is cited on

section 271aaasection 153(a)section 139(4)section 271aapenalty under section 271(1)(c)section 271afurnishing inaccurate particulars of incomepenalty u/s 271(1)(c)furnishing inaccurate particularsconcealment of incomedocuments seizedliable to tax

Judgments citing Bharatkumar G. Rajani v. DCIT

Khodiyar Organisers, Surat vs. ACIT, Circle-2(3), Surat

In the result, the appeal of the assessee is allowed

ITA 36/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

Section 133ASection 139(5)Section 143(2)Section 250Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.36/SRT/2024 Assessment Year: (2015-16) (Hybrid hearing) M/s Khodiyar Organisers, Vs. ACIT, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKFK1498A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 21/07/2025 Date of Pronouncement 13/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This ap…

Dharmenbhai Mahendrabhai Sutaria, HUF, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Shree Dhanji J. Rakholiya, Surat vs. Income Tax Officer, Ward 3(3)(2), Surat

In the result, appeal of the assessee is allowed

ITA 30/SRT/2019[2014-15]Status: DisposedITAT Surat26 Jun 2019AY 2014-15
For Appellant: Shri Rasesh Shah (CA)For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE: SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year :2014-15 Shree Dhanji J Rakholiya, ITO, 19-20, Vishnunagar Society-2, Vs. Ward 3(3)(2), AK Road, Surat Surat- 395006 PAN/GIR No.: AAUPR8053Q Appellant Respondent Assessee by : Shri Rasesh Shah (CA) Revenue by : Shri B.P.K. Panda (Sr. DR) Date of Hearing : 10/05/2019 Date of Pronouncement: 26/06/2019 ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-3, Surat dated 29.11.2018 for AY 20…

Radha Govind Lashkari, Jaipur vs. ACIT, Jaipur

In the result, it cannot be said to be case of concealment of income and the penalty to this extent stand deleted

ITA 141/JPR/2016[2010-11]Status: DisposedITAT Jaipur24 May 2017AY 2010-11
For Appellant: Shri S. R. Sharma (C.A.)For Respondent: Shri O.P. Bhateja (Addl.CIT)
Section 132Section 139(1)Section 143Section 153ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR lqJh fnok flag] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SMT. DIVA SINGH, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.141/JP/16 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Sh.Radha Govind Lashkari, The ACIT, Central Circle-2, Vs. 16, Shubham Enclave, Jamnalal Jaipur Bajaj Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAHPL2851M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrhdh vksj ls@Assessee by : Shri S. R. Sharma (C.A.) jktLo dh vksj ls@Revenue by : Shri…

Bharatkumar G. Rajani v. DCIT (40 Taxmann.com 344) — Cited in 6 Judgments | BharatTax