Biren v. Savla vs. ACIT

85 Taxmann.com 238Reported decision2017#14464 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 143(3)Section 153ASection 37(1)Section 68Section 69CSection 145Section 115BBE

Issues it is cited on

on money receiptblock periodon-moneyloose paperssection 145unexplained expendituresection 28section 37(1)section 69ccommissioner (appeals)section 115bbsection 37

Judgments citing Biren v. Savla vs. ACIT

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sankalp Organisers Pvt Ltd, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 482/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad vs. Sankalp Venture LLP, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 481/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

Sankalp Venture LLP, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 436/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

Sankalp Organisers Private Limited, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 435/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

Robin Ramavtar Goenka, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A No. 46/Ahd/2023 and ITA No. 434/Ahd/2023 IT(SS)A Nos: 119 & 120/Ahd/2023 for Asst Years: 2018-19 & 2019-20 Sri. Robin Ramavtar The ACIT Goenka Central Circle-1(2), Plot No.3, Sankalp Vs Ahmedabad House, B/h. Rajpath Club, Bodakdev, Ahmedabad- Gujarat 380054 PAN: AFAPG9631E The ACIT Vs Sri. Robin Ramavtar Central Circle-1(2), Goenka Ahmedabad Plot No.3, Sankalp House, B/h.Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AFAPG9631E (Appell…

Sankalp in, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

In the result Revenue’s Ground Nos

ITA 577/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri NARENDRA PRASAD SINHA, Accountant Member IT(SS)A Nos. 45 to 48/Ahd/2022 Asst. Years 2015-16 to 2018-19 & Asst. Year 2019-20 Asst. Commissioner of Sankalp IN, Income-tax, 401-402, Sankalp Central Circle-1(2), Vs Square, Drive-in-Road, Ahmedabad Memnagar, Ahmedabad-380052 PAN: ACAFS6442A (Appellant) (Respondent) IT(SS)A Nos. 70 to 73/Ahd/2022 Asst Years 2015-16 to 2018-19 & Asst. Year 2019-20 Sankalp IN, Asst. Commissioner 401-402, Sankalp of Income-tax, Square, Drive-in-Road, Vs Central Circle-…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp in, Ahmedabad

In the result Revenue's Ground Nos

ITA 568/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri NARENDRA PRASAD SINHA, Accountant Member IT(SS)A Nos.45 to 48/Ahd/2022 Asst. Years 2015-16 to 2018-19 & ITA No. 568/Ahd/2022 Asst. Year 2019-20 Asst. Commissioner of Income-tax, Central Circle-1(2), Ahmedabad (Appellant) Vs Sankalp IN, 401-402, Sankalp Square, Drive-in-Road, Memnagar, Ahmedabad-380052 PAN: ACAFS6442A (Respondent) IT(SS)A Nos.70 to 73/Ahd/2022 Asst Years 2015-16 to 2018-19 Sankalp IN, & ITA No. 577/Ahd/2022 Asst. Year 2019-20 401-402, Sankalp Square, Drive-in-Road, Memnagar, Ahmedabad…

Biren v. Savla vs. ACIT (85 Taxmann.com 238) — Cited in 7 Judgments | BharatTax