Bhikubhai Patel v. State of Gujarat

4 SCC 144Reported decision#2754 most cited
43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

section 292bbnon application of mindsection 292bsection 292income escaping assessmentnon-application of mindsection 29service of noticereason to believetangible materialescapement of incomenotice under section 148

Judgments citing Bhikubhai Patel v. State of Gujarat

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

ITA 794/IND/2018[2010-11]Status: DisposedITAT Indore12 Jan 2024AY 2010-11

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

Section 139Section 143(2)Section 147Section 148

…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…

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.799 & 800/Del/2020 [Assessment Year : 2008-09 & 2009-10] Ballu Singh, vs ITO, H.No.415, Sec-22, Gurgaon, Ward-65(5), Haryana-122016. New Delhi. PAN-ARBPS7573G APPELLANT RESPONDENT Appellant by Shri N.K.Ishwar & Shri Anjani Kumar Singh, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 27.04.2023 Date of Pronouncement 15.05.2023 ORDER PER KUL BHARAT, JM : These two appeals filed by the assessee for the assessment years 2008- 09 and 2009-10 are directed against the different orders of Ld. CIT(A…

BALLU SINGH,GURGAON vs. ITO WARD -65(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.799 & 800/Del/2020 [Assessment Year : 2008-09 & 2009-10] Ballu Singh, vs ITO, H.No.415, Sec-22, Gurgaon, Ward-65(5), Haryana-122016. New Delhi. PAN-ARBPS7573G APPELLANT RESPONDENT Appellant by Shri N.K.Ishwar & Shri Anjani Kumar Singh, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 27.04.2023 Date of Pronouncement 15.05.2023 ORDER PER KUL BHARAT, JM : These two appeals filed by the assessee for the assessment years 2008- 09 and 2009-10 are directed against the different orders of Ld. CIT(A…

P M NARGUNAM,GHAZIABAD vs. ACIT CENTRAL CIRCLE-6, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 304/DEL/2020[2014-15]Status: DisposedITAT Delhi16 Mar 2023AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 304/Del/2020 (A.Y 2014-15) बनाम P M Nargunam, Acit No. 1, Santosh Nagar, Vs. Central Circle-6, Pratap Vihar, New Delhi. Ghaziabad, Uttar Pradesh. Pan No. Aaepn9976E अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 68

…f, which is sine qua non u/s 143(2) of the Act which uses the phrase “if considers it necessary or expedient”, and on expression “considers it necessary” we draw our kind attention to Hon’ble Apex Court decision in case of Bhikubhai Patel vs State of Gujarat (4 SCC 144) relevant extract of which is reproduced below for sake of ready reference (which directly fits in extant facts to support proposition put forth): “...24. Proviso opens with the words where the State Government is of opinion that substantial modifications in the draft development plan and regulations are necessary..These words are indicative of the…

SHYAM PRODUCTS P.LTD,NEW DELHI vs. ITO, WARD-23(3), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4908/DEL/2018[2007-08]Status: DisposedITAT Delhi31 Jan 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…ssary or expedient" and on expression "considers it necessary" 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 Hon’ble Apex court in case of Bhikubhai Patel vs State of Gujarat (4 SCC 144) wherein the expression: considered necessary is dealt implying that there should be active application of the mind. In other words the term consider postulates consideration of all the relevant aspects of the matter. The word necessary must be construed in the connection in which it is used. It is further submitted that the above illegality cannot…

OPTIMIST ELECTRONICS P.LTD,NEW DELHI vs. ITO, WARD-19(2), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4907/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Jan 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…ssary or expedient" and on expression "considers it necessary" 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 Hon’ble Apex court in case of Bhikubhai Patel vs State of Gujarat (4 SCC 144) wherein the expression: considered necessary is dealt implying that there should be active application of the mind. In other words the term consider postulates consideration of all the relevant aspects of the matter. The word necessary must be construed in the connection in which it is used. It is further submitted that the above illegality cannot…

SANTOSH MAHALINGAM,GHAZIABAD vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 283/DEL/2020[2014-15]Status: DisposedITAT Delhi03 Aug 2022AY 2014-15

Bench: Shri Tarvinder Singh Kapoor & Shri Chandra Mohan Garg[Assessment Year : 2014-15] Santosh Mahalingam, Vs Acit, No.1, Santosh Nagar, Pratap Central Circle-6, Vihar, Ghaziabad-201009. New Delhi. Pan-Cjkps5766C Appellant Respondent Appellant By Shri S.K.Gupta, Ca Respondent By Shri H.K.Choudhary, Cit. Dr Date Of Hearing 30.06.2022 Date Of Pronouncement 03.08.2022

Section 142(1)Section 143(2)Section 143(3)

…f, which is sine qua non u/s 143(2) of the Act which uses the phrase “if considers it necessary or expedient”, and on expression “considers it necessary” we draw our kind attention to Hon’ble Apex Court decision in case of Bhikubhai Patel vs State of Gujarat (4 SCC 144) relevant extract of which is reproduced below for sake of ready reference (which directly fits in extant facts to support proposition put forth): “…24. Proviso opens with the words where the State Government is of opinion that substantial modifications in the draft development plan and regulations are necessary..These words are indicative of the s…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

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

ITAT/136/2021HC Calcutta14 Jun 2022

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

ITAT/168/2021HC Calcutta14 Jun 2022

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

ITAT/57/2021HC Calcutta14 Jun 2022

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

ITAT/76/2021HC Calcutta14 Jun 2022

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

ITAT/44/2020HC Calcutta14 Jun 2022

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

ITAT/122/2021HC Calcutta14 Jun 2022

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

ITAT/138/2021HC Calcutta14 Jun 2022

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

ITAT/130/2021HC Calcutta14 Jun 2022

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

ITAT/27/2021HC Calcutta14 Jun 2022

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

ITAT/88/2021HC Calcutta14 Jun 2022

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

ITAT/41/2020HC Calcutta14 Jun 2022

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

ITAT/64/2020HC Calcutta14 Jun 2022

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…

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