Bir Bahadur Singh Sijwali v. ITO

53 Taxmann.com 366High Court2015#1394 most cited

What is Bir Bahadur Singh Sijwali v. ITO authority for?

For reassessment under Section 147, merely finding deposits in a savings bank account is not sufficient 'reason to believe' for the Assessing Officer. The officer must specifically record reasons demonstrating that income has escaped assessment to validly issue a notice under Section 148.

82

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Bir Bahadur Singh Sijwali v. ITO · 53 Taxmann.com 366 · Section 147 · Section 148 · reason to believe · reassessment notice validity · mere bank deposits · income escapement · sufficiency of reasons · ITAT Delhi Bench

Sections most often in play

Section 147Section 148Section 143(3)Section 133(6)Section 144Section 68Section 69ASection 143(2)

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing Bir Bahadur Singh Sijwali v. ITO

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1899/AHD/2019[2005-06]Status: HeardITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1898/AHD/2019[2004-05]Status: HeardITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1897/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1896/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

Pritesh Pankajbhai Sidhpuria, Surat vs. Income Tax Officer, Ward-2(3)(1), Surat

In the result, ground no.1 of the appeal is allowed

ITA 505/SRT/2023[22011-12]Status: DisposedITAT Surat30 Nov 2023

Bench: Shri Pawan Singh(Hybrid Hearing) Pritesh Pankajbhai Sidhpuria, Vs. The Ito, 73 Jivan Jyot Society, Amroli Ward -2(3)(1), Kasad Road, Kasad Tal, Surat. Choryashi, Surat – 395001. Pan : Aosps3957C Appellant Respondednt

Section 147Section 148Section 254(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Hybrid hearing) Pritesh Pankajbhai Sidhpuria, Vs. The ITO, 73 Jivan Jyot Society, Amroli Ward -2(3)(1), Kasad Road, Kasad Tal, Surat. Choryashi, Surat – 395001. PAN : AOSPS3957C APPELLANT RESPONDEDNT Appellant by Shri Mehul Shah, CA Respondent by Shri Vinod Kumar, Sr. DR Date of institution 24/07/2023 Date of hearing 28/11/2023 Date of pronouncement 30/11/2023 Order Under Section 254(1) of Income tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Learned Commission…

Bhavin Arunbhai Patel, Valsad vs. Income Tax Officer, Ward-1, Vapi

In the result, the appeal is allowed in the terms indicated above

ITA 456/SRT/2023[2011-12]Status: DisposedITAT Surat12 Oct 2023AY 2011-12

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.456/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Bhavin Arunbhai Patel, Vs. The Ito, Parvassa Road, Mota Waghchhipa, Ward – 1, Kila Pardi, Valsad – 396001, Vapi Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Arypp2459F (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.456/SRT/2023 Assessment Year: (2011-12) (Physical Hearing) Bhavin Arunbhai Patel, Vs. The ITO, Parvassa Road, Mota Waghchhipa, Ward – 1, Kila Pardi, Valsad – 396001, Vapi Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ARYPP2459F (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 05/10/2023 Date of Hearing 12/10/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year…

Gani Mohammad Popat, Surat vs. ITO, Ward-3, Vapi

In the result, grounds No

ITA 514/SRT/2019[2007-08]Status: DisposedITAT Surat02 May 2023AY 2007-08

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

Section 147Section 234ASection 234BSection 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. PAN No. AKVPP 0747 J Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Amrin Pathan, AR Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 28/02/2023 Date of pronouncement 02/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against t…

Santosh, New Delhi vs. ITO Ward - 37(1), New Delhi

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1696/DEL/2020[2011-12]Status: DisposedITAT Delhi02 Feb 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhrysantosh Vs. Ito 190-191, 2Nd Floor, Ward – 37(1) Pocket-2, Sector – 22, New Delhi Rohini, New Delhi- 110085 Pan No. Dcaps 8853 Q (Appellant) (Respondent) Assessee By Shri Subhash Singhal, C.A. Revenue By Shri B. M. Singh, Sr. D.R. Date Of Hearing: 30.01.2023 Date Of Pronouncement: 02.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2020 Of The Commissioner Of Income Tax (Appeals)-Delhi Relating To Assessment Year 2011-12. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 143(2)Section 144Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Santosh Vs. ITO 190-191, 2nd Floor, Ward – 37(1) Pocket-2, Sector – 22, New Delhi Rohini, New Delhi- 110085 PAN No. DCAPS 8853 Q (APPELLANT) (RESPONDENT) Assessee by Shri Subhash Singhal, C.A. Revenue by Shri B. M. Singh, Sr. D.R. Date of hearing: 30.01.2023 Date of Pronouncement: 02.02.2023 ORDER PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 26.02.2020 of the Commissioner of Income Tax (Appeals)-Delhi rela…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Snowshine Realtors Pvt.Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…the purpose of invoking the provisions of section '147 of the act 16. The learned Commissioner of Income Tax (Appeals) erred in not following the ratio laid down by ITAT. Delhi Bench 'A' in the case of Bir Bahadur Singh Sijwali V. ITO Ward-1, Haldwani (2015) 53 Taxmann.com 366 (Delhi Trib). 17. The respondent craves permission to ad, delete or alter any of the grounds at the time of hearing. 2.1 The assessee has raised additional grounds of appeal in cross objections, which are reproduced as under:- “The Appellant has filed Cross Objection on 06.08.2018 before Hon'ble ITAT. While filing the same, we have 16 grou…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…the purpose of invoking the provisions of section '147 of the act 16. The learned Commissioner of Income Tax (Appeals) erred in not following the ratio laid down by ITAT. Delhi Bench 'A' in the case of Bir Bahadur Singh Sijwali V. ITO Ward-1, Haldwani (2015) 53 Taxmann.com 366 (Delhi Trib). 17. The respondent craves permission to ad, delete or alter any of the grounds at the time of hearing. 2.1 The assessee has raised additional grounds of appeal in cross objections, which are reproduced as under:- “The Appellant has filed Cross Objection on 06.08.2018 before Hon'ble ITAT. While filing the same, we have 16 grou…

Assistant Commissioner of Income Tax Central Circle-1-(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1441/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…the purpose of invoking the provisions of section '147 of the act 16. The learned Commissioner of Income Tax (Appeals) erred in not following the ratio laid down by ITAT. Delhi Bench 'A' in the case of Bir Bahadur Singh Sijwali V. ITO Ward-1, Haldwani (2015) 53 Taxmann.com 366 (Delhi Trib). 17. The respondent craves permission to ad, delete or alter any of the grounds at the time of hearing. 2.1 The assessee has raised additional grounds of appeal in cross objections, which are reproduced as under:- “The Appellant has filed Cross Objection on 06.08.2018 before Hon'ble ITAT. While filing the same, we have 16 grou…

Shri Naresh Kumar Yadav, Lucknow vs. Income Tax Officer- 1(5), Lucknow

In the result, the appeal of the assessee is allowed

ITA 186/LKW/2020[2011-12]Status: DisposedITAT Lucknow26 Jul 2022AY 2011-12

Bench: Shri. A. D. Jainassessment Year: 2011-12 Shri Naresh Kumar Yadav V. Ito-1(5) Vill. & Post Madiyaon Lucknow Lucknow Tan/Pan:Aebpy8040D (Appellant) (Respondent) Appellant By: Shri Prashant Kumar Verma, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 12 07 2022 Date Of Pronouncement: 26 07 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Lucknow, Dated 11.10.2019, For Assessment Year 2011- 12, Raising The Following Original Grounds Of Appeal: 1. Because, The Whole Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In The Bank Account Amounting To Rs.12,98,000/- Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction. 2. Because, The Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe On The Basis Of Air Information That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In Bank Account Amounting Rs.12,98,000/-. Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction.

For Appellant: Shri Prashant Kumar VermaFor Respondent: Shri Harish Gidwani, D.R
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2011-12 Shri Naresh Kumar Yadav v. ITO-1(5) Vill. And Post Madiyaon Lucknow Lucknow TAN/PAN:AEBPY8040D (Appellant) (Respondent) Appellant by: Shri Prashant Kumar Verma, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 12 07 2022 Date of pronouncement: 26 07 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A)-1, Lucknow, dated 11.10.2019, for Assessment Year 2011- 12, raising the following original Grounds of Appeal: 1. Because, the whole assessment o…

Ishrat Beg, Sitapur vs. Income Tax Officer, Sitapur

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 132/LKW/2021[2012-2013]Status: DisposedITAT Lucknow07 Jun 2022AY 2012-2013

Bench: Shri T.S. Kapoorassessment Year 2012-13 Ishrat Beg, Income Tax Officer, Katra Astal, Laharpur, Vs. Eye Hospital Road, Sitapur Sitapur-261001 Pan – Aoypb5773P (Appellant) (Respondent)

Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER Assessment Year 2012-13 Ishrat Beg, Income Tax Officer, Katra Astal, Laharpur, Vs. Eye Hospital Road, Sitapur Sitapur-261001 PAN – AOYPB5773P (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Harish Gidwani, DR Date of hearing 25/05/2022 Date of pronouncement 07/06/2022 O R D E R This appeal has been filed by the assessee against the order of the ld. CIT(A), dated 24.11.2021 for Assessment Year 2012-13. The grounds of appeal taken by the assessee are reproduced below: “…

The DCIT, Central Circle-1(2), Ahmedabad vs. M/S. Sthapatya Shilp Construction, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 907/AHD/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/s. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. PAN: ABFFS2922P (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख…

DCIT, Central Circle-(1)(2), Ahmedabad vs. Shreyasi Dharmen Sutaria, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 797/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 797/Ahd/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2Nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Awops1881R

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 797/AHD/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. PAN: AWOPS1881R (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.…

The DCIT, Central Ciircle-1(2), Ahmedabad vs. Shrena S Sutaria, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 796/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 796/Ahd/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Asqps7606E

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 796/AHD/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. PAN: ASQPS7606E (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" त…

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

In the result appeal of the Revenue is dismissed

ITA 795/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 795/Ahd/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, Huf Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aafhd1653K

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 795/AHD/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, HUF Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AAFHD1653K (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date of…

DCIT, Central Circle-1(2), Ahmedabad vs. M/S.Dharmen Marble & Stone, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 794/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 794/Ahd/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aabfd5172B

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R
Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 794/AHD/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/s. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AABFD5172B (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT, D.R Shri S.S. Shukla, Sr. D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date…