Bhikubhai Patel v. State of Gujarat

Assistant Commissioner of Income Tax (Central)-1, Indore vs. Shri Ritesh Jain, Indore

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

…ar as it uses the phrase if considers it necessary or expedient presupposes application of mind on part of Ld AO before notice u/s 143(2) of the Act is issued which words have been explained by Honble Apex court in case of Bhikubhai Patel vs State of Gujarat (4 SCC 144) relevant extract of which is reproduced above where it is observed by Honble Apex court that The expression: so considered necessary is again of crucial importance. The term consider means to think over; it connotes that there should be active application of the mind. In other words the term consider postulates consideration of all the relevant as…

Principal Commissioner of Income Tax Asansol Kolkata vs. Rajesh Jhunjhunwala

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax-5, Kolkata vs. Shri Mahendra Kumar Periwal

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax, Siliguri vs. Sri Satya Narayan Saria

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax-5, Kolkata vs. Jemish Shah

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax vs. Mukesh Saraogi (HUF)

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax-12, Kolkata vs. Mukta Agarwal

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax, Burdwan vs. Bijaya Tah

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax, Siliguri vs. Prakasho Devi Saria

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax, Central-1, Kolkata vs. Krishna Kumar Parsuramka

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax Asansol Kolkata vs. Rakesh Jhunjhunwala

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax-5, Kolkata vs. Aayush Jhunjhunwala

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax Central -1, Kolkata vs. Suraj Sahana

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…

Principal Commissioner of Income Tax-15, Kolkata vs. Smt. Babita Agarwal

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…nature of an adventure and to explain this concept, reliance was placed on the decision of this Court in ITO, “A” Ward, 68 ITA No. 270 of 1999 69 328 ITR 656 (Bom) 70 299 ITR 179 (P&H) 71 2008 4 SCC 144 72 1967 AIR 295 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 64 of 150 District (A), & Ors. Versus R. L. Rajghoria 73 and such argument was never raised by the revenue before the Tribunal and therefore, cannot be permitted to be raised for the first time before this Court. To support such contention, reliance was placed on the decision of thi…