Which sections of the Income Tax Act does Chandreshbhai Jayantibhai Patel v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 142(1), Section 159, Section 147, Section 292B, Section 143(2).

Chandreshbhai Jayantibhai Patel v. ITO

Q: How many judgments cite Chandreshbhai Jayantibhai Patel v. ITO?

46 judgments on BharatTax cite Chandreshbhai Jayantibhai Patel v. ITO (101 Taxmann.com 362), spanning 2019 to 2025.

101 Taxmann.com 362High Court2019#2544 most cited

What is Chandreshbhai Jayantibhai Patel v. ITO authority for?

A notice under section 148 of the Income-tax Act, 1961, is a jurisdictional notice and a condition precedent for reassessment. Such a notice issued against a deceased person is valid if the legal representative submits to the Assessing Officer without raising any objection.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Chandreshbhai Jayantibhai Patel · section 148 notice · reassessment · deceased assessee · legal representative · validity of notice · jurisdictional notice · section 159 · objection · condition precedent · Income Tax Act

Also reported as

413 ITR 276261 Taxmann 137

Sections most often in play

Section 148 Section 142(1)Section 159 Section 147 Section 292B Section 143(2)Section 250 Section 144

Issues it is cited on

section 159 section 2(7)section 2(29)section 148(1)legal representative section 167 section 2(31)section 147(a)section 292bb section 292b section 161 section 42

Judgments citing Chandreshbhai Jayantibhai Patel v. ITO

LATE PRIYANK NARENDRABHAI PATEL THROUGH HIS LH NARENDRABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER WARD-01 BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 1300/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1300/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. Ito, Through His L/H Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Asapp4783F (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025

Section 142(1)Section 143(2)Section 144Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1300/SRT/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. ITO, Through his L/h Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ASAPP4783F (Appellant) (Respondent) Appellant by Shri Hiren Vepari, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 10/09/2025 Date of Pronouncement 03/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH…

DEEP SUDHIRBHAI SHETH (LEGAL HEIR OF SUDHIR HIMMATLAL SHETH),AHMEDABAD vs. ITO, WARD 3(2)(1), AHMEDABAD, AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 1706/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2016-17

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarasstt. Year: 2016-17 Deep Sudhirbhai Sheth (Legal Heirs Ito, Ward-3(2)(1) Of Sudhir Himmatlal Sheth) Vs. Ahmedabad. Prop. Subhlaxmi Jewellers 3, Khodiyar Shopping Centre Nr.Ishanpur Bus Stand Ishanpur, Ahmedabad. Pan : Ainps 3786 Q (Applicant) (Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Nitin Vishnu Kulkarnai, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/11/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Nitin Vishnu Kulkarnai, Sr. DR

Section 142(1)Section 143(2)Section 144Section 147Section 148

…आयकर अपीलीय अिधकरण,अहमदाबाद "ायपीठ ‘C’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Asstt. Year: 2016-17 Deep Sudhirbhai Sheth (Legal Heirs ITO, Ward-3(2)(1) of Sudhir Himmatlal Sheth) Vs. Ahmedabad. Prop. Subhlaxmi Jewellers 3, Khodiyar Shopping Centre Nr.Ishanpur Bus Stand Ishanpur, Ahmedabad. PAN : AINPS 3786 Q (Applicant) (Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Shri Nitin Vishnu Kulkarnai, Sr. DR सुनवाई की तारीख/Date of Hearing : 10/11/2025 घोषणा की तारीख /Date of Pronouncem…

INCOME-TAX OFFICER, WD.4(2)(1),, AHEMDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

ITA 941/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No. 941/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-2017

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Alpesh Parmar, CIT. DR

Section 144Section 148Section 250Section 292B

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A”,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA No. 941/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-2017 The ITO, Late Khodaji Ranchhodji Thakor Ward-4(2)(1) बनाम Legal Heir Narendra Kumar / Ahmedabad . Khodaji Thakor, v/s. 28 Silver Crust Bunglows, Nr. Auda Water Tank Science City Road, Sol, Ahmedabad-380060. (Appellant) (Respondent) "थायी लेखा सं./PAN: AFWPT1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Revenue by : Shri Alpesh Parmar, CIT.…

INCOME-TAX OFFICER, WARD-4(2)(1), AHMEDABAD , AHMEDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

ITA 948/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.948/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 The Ito Late Khodaji Ranchhodji Ward-4(2)(1) बनाम/ Thakor V/S. Ahmedabad – 380 015 Legal Heir Narendrakumar Khodaji Thakor Ahmedabad – 382 481 "थायी लेखा सं./Pan: Afwpt 1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

Section 133(6)Section 142(1)Section 144Section 148Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA No.948/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 The ITO Late Khodaji Ranchhodji Ward-4(2)(1) बनाम/ Thakor v/s. Ahmedabad – 380 015 Legal Heir Narendrakumar Khodaji Thakor Ahmedabad – 382 481 "थायी लेखा सं./PAN: AFWPT 1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Shri B.P. Srivastava, Sr.DR सुनवाई की तारीख/Date of Hearing : 18/09/2025 घोषण…

ANGURI DEVI KHANDELWAL (RADHA MOHAN KHANDELWAL (LEGAL HEIR),JAIPUR vs. DCIT CIRCLE-4, JAIPUR, JAIPUR

ITA 389/JPR/2025[2018-19]Status: DisposedITAT Jaipur16 Oct 2025AY 2018-19

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Rohan Sogani, Ld. C.AFor Respondent: Shri Gaurva Awasthi, Ld. JCIT

Section 139(1)Section 142(1)Section 143Section 148A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.389/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Anguri Devi Khandelwal, cuke The DCIT, Vs. Radha Mohan Khandelwal (legal Circle-4, Jaipur. heir) 674, Khandaka Mansion, Bordi Ka Rasta, Kishanpole Bazar, Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AIHPK4203A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Rohan Sogani, Ld. C.…

AMBALAL GORAKH CHOUDHARI,PRAKASHA vs. INCOME TAX OFFICER, WARD-1, DHULE, DHULE

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

ITA 1422/PUN/2025[2013-2014]Status: DisposedITAT Pune14 Oct 2025AY 2013-2014

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1422/Pun/2025 िनधा"रण वष" / Assessment Year : 2013-14 Ambalal Gorakh Choudhari Vs. Ito, Ward-1, Dhule. Legal Heir Anita Ambalal Chaudhari, Mukteshwar Mandir, At Post Prakasha, Taluka Shahada, Dist. Nandurbar- 425409. Pan : Afrpc1304D Appellant Respondent Assessee By : Shri Sandeep Rathi Revenue By : Shri Harshit Bari Date Of Hearing : 19.08.2025 Date Of Pronouncement : 14.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2025 Passed By Ld. Addl./Jcit(A)-2, Gurugram [‘Ld. Cit(A)’] For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, Learned Assessing Officer & The Cit(A) Is Not Justified In Making/Confirming Additions Of Rs. 1020740/- To Returned Income U/S.69A Of The Act, As Said Section Is Applicable Only When In Any Financial Year The Assessee Is Found To Be Owner Of Any Money, Bullion, Jewellery Or Any Other

For Appellant: Shri Sandeep RathiFor Respondent: Shri Harshit Bari

Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1422/PUN/2025 िनधा"रण वष" / Assessment Year : 2013-14 Ambalal Gorakh Choudhari Vs. ITO, Ward-1, Dhule. Legal Heir Anita Ambalal Chaudhari, Mukteshwar Mandir, At Post Prakasha, Taluka Shahada, Dist. Nandurbar- 425409. PAN : AFRPC1304D Appellant Respondent Assessee by : Shri Sandeep Rathi Revenue by : Shri Harshit Bari Date of hearing : 19.08.2025 Date of pronouncement : 14.10.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee…

ANIL BANSILAL LODHA,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK - 1, NASHIK

In the result, it is directed that the order passed under section 263 be set aside

ITA 953/PUN/2024[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar

Section 10(38)Section 112ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.953/PUN/2024 Assessment Year : 2018-19 Manjusha Anil Lodha, PCIT, Nashik-1 L/H of Late Anil Bansilal Lodha, Vs. Mangal Bhavan, Opp Swami Vivekanand School, Panchvati, Nashik – 422 003 Maharashtra PAN : AAGPL1981M Appellant Respondent Appellant by : Shri Pramod S. Shingte Respondent by : Shri Amol Khairnar Date of hearing : 21.07.2025 Date of pronouncement : 10.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the inst…

INCOME TAX OFFICER WARD -2 (1), AMRITSAR vs. MS. SAVITA BANSAL, THROUGH LEGAL HEIR SH. PARVEEN KUMAR BANSAL, AMRITSAR

In the result, the revenue’s appeal stands dismissed

ITA 240/ASR/2023[2016-17]Status: DisposedITAT Amritsar21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं. / Ita No. 240/Asr/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Income Tax Officer Smt. Savita Bansal Ward-2(1) बनाम/ (Through L/H Shri Parveen Kumar Bansal) Amritsar 143001 H.No. 272, Green Avenue Vs. Amritsar-143001. "थायीलेखासं./Pan. Abmpb-3594-K (Assessee) / Acnpk-4131-D (Lh) (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Cross Objection No. 1/Amritsar/2024 (In Ita No. 240/Asr/2023) (िनधा"रण वष" / Assessment Year: 2016-17) Smt. Savita Bansal Income Tax Officer बनाम/ (Through L/H Shri Parveen Kumar Bansal) Ward-2(1) H.No. 272, Green Avenue Amritsar 143001 Vs. Amritsar-143001. "थायीलेखासं./Pan. Abmpb-3594-K (Assessee) / Acnpk-4131-D (Lh) (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Dr Rakesh Gupta (Advocate) –Ld. Ar ""थ"कीओरसे/Respondent By : Shri B. Srinivas Kumar (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016- 1. 17 Arises Out Of An Order Of Ld. Commissioner Of Income Tax

For Appellant: Dr Rakesh Gupta (Advocate) –Ld. ARFor Respondent: Shri B. Srinivas Kumar (CIT) – Ld. DR

Section 10(38)Section 143(2)Section 143(3)

…ly a procedural requirement but is a condition precedent to the impugned notice being valid in law. (See Sumit Balkrishna Gupta v. Asstt. CIT [2019] 414 ITR 292 (Bom); [2019] 2 TMI 1209- Bombay High Court). 27. In Chandreshbhai Jayantibhai Patel v. ITO [2019] 413 ITR 276 (Guj.), [2019] (1) TMI 353-the Gujarat High Court has also held (page 290 of 413 ITR): "the question that therefore arises for consideration is whether the notice under section 148 of the Act issued against the deceased-assessee can be said to be in conformity with or according to the intent and purposes of the Act. In this regard, it may be note…

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 67/JODH/2020[2015-16]Status: DisposedITAT Jodhpur01 May 2025AY 2015-16

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

…t is held that if assessee objects on issue of notice, AO must first pass a speaking order on the validity of notice. 1.6 Notice u/s 148 against dead person is valid, unless legal representative submitted to AO without raising any objection as held in case of 413 ITR 276 (Guj.). 1.7 Herein the case it is proved that neither the objections were considered nor any speaking order was passed by ld. AO. 1.8 Furthermore, the foundational notice u/s 148 of the Act was neither served upon the assessee firm bearing PAN AABFK2499L thereupon nor validly issued upon the legal representatives in terms of section 189(3) of the…

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 66/JODH/2020[2014-15]Status: DisposedITAT Jodhpur01 May 2025AY 2014-15

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

…t is held that if assessee objects on issue of notice, AO must first pass a speaking order on the validity of notice. 1.7 Notice u/s 148 against dead person is valid, unless legal representative submitted to AO without raising any objection as held in case of 413 ITR 276 (Guj.). 1.8 Herein the case it is proved that neither the objections were considered nor any speaking order was passed by ld. AO. 1.9 Furthermore, the foundational notice u/s 148 of the Act was neither served upon the assessee firm bearing PAN AABFK2499L thereupon nor validly issued upon the legal representatives in terms of section 189(3) of the…

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 65/JODH/2020[2013-14]Status: DisposedITAT Jodhpur01 May 2025AY 2013-14

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 64/JODH/2020[2012-13]Status: DisposedITAT Jodhpur01 May 2025AY 2012-13

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 63/JODH/2020[2011-12]Status: DisposedITAT Jodhpur01 May 2025AY 2011-12

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

ACIT-16(2), MUMBAI, AAYAKAR BHAVAN vs. FAKHRUDDIN TAIYEBALI PADARIA, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 5500/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2017-18 Acit- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5Th Floor, Shabbir Place, 80 Vs. Dr. A.L. Nair Road, Mumbai- 400008. Pan: Abdpp 7103 P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh A Chourasia, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 07.01.2025

For Appellant: NoneFor Respondent: Shri Dinesh A Chourasia, Sr. DR

Section 144Section 147Section 148Section 159Section 250Section 292BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year: 2017-18 ACIT- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5th Floor, Shabbir Place, 80 vs. Dr. A.L. Nair Road, Mumbai- 400008. PAN: ABDPP 7103 P (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Dinesh A Chourasia, Sr. DR Date of Hearing : 03.12.2024 Date of Pronouncement : 07.01.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: The Revenue has filed the present appeal against the impugned order dated 05.09.2024 o…

DCIT, CIRCLE-10(1), NEW DELHI vs. GENPACT INDIA PVT. LTD., GURGAON

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 5186/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Nov 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR

Section 156

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER Genpact India Pvt. Ltd., vs. DCIT, Circle 10 (1), Genpact Tower, New Delhi. DLF City, Phase – 5, Sector 53, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) DCIT, Circle 10 (1), vs. Genpact India Pvt. Ltd., New Delhi. Genpact Tower, DLF City, Phase – 5, Sector 53, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 06.11.2…

GENPACT INDIA PVT. LTD.,GURGAON vs. DCIT, CIRCLE-10(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 4933/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Nov 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR

Section 156

NIRMAL KUMAR (AS LEGAL HEIR/REPRESENTATIVE OF LATE MISHRILAL SHARNICKRAJ),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(2)(1) , BANGALORE

In the result, the appeal by the assessee is allowed

ITA 1191/BANG/2024[2015-16]Status: DisposedITAT Bangalore29 Oct 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Shirish C. Shah, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 68

MADAN LAL KOCHAR (THROUGH SAHIL KOCHAR),NEW DELHI vs. PR,CIT DELHI-12, DELHI

In the result, the appeal of the assessee is allowed

ITA 2516/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil Vs Pr.Cit-12, Kochar), M/S. Satish Aggarwal & New Delhi. Associates, 4/5B, 1St Floor, Asaf Ali Road, New Delhi-110002. Pan-Acmpk7272L Appellant Respondent Appellant By Shri Satish Aggarwal, Ca Respondent By Shri Siddharth B.S.Meena, Sr.Dr Date Of Hearing 02.09.2024 Date Of Pronouncement 05.09.2024

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil vs Pr.CIT-12, Kochar), M/s. Satish Aggarwal & New Delhi. Associates, 4/5B, 1st Floor, Asaf Ali Road, New Delhi-110002. PAN-ACMPK7272L APPELLANT RESPONDENT Appellant by Shri Satish Aggarwal, CA Respondent by Shri Siddharth B.S.Meena, Sr.DR Date of Hearing 02.09.2024 Date of Pronouncement 05.09.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld. Pr. CIT, Delhi-12 dated 26.03.2024 for th…

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. ANILKUMAR OCHHAVLAL DESAI, VADODARA

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The DCIT, Anilkumar Ochhavlal Circle 1(1)(1), Desai Vadodara Vs Shroff Nagar Society, Gotri Road, Vadodara, Gujarat-390021 PAN: ABOPD7444A (Appellant) (Respondent) Revenue Represented: Shri Kamlesh Makwana, CIT-DR Assessee Represented: Shri Manish J. Shah & Shri Rushin Patel, A.Rs. Date of hearing : 23-07-2024 Date of pronouncement : 26-07-2024 आदेश/ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by…

INCOME TAX OFFICER , RAISEN, RAISEN vs. LATE SUDHA AGRAWAL TH. L/H MANMOHAN AGRAWAL, RAISEN

Appeal is dismissed and assessee’s cross-

ITA 281/IND/2023[2016-17]Status: DisposedITAT Indore06 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 159Section 54F

…to AO about death of assessee on 15.09.2017 but the AO did not bring the legal heir on record and carried assessment proceedings and completed assessment in the name of deceased assessee. Ultimately, relying upon decision in Chandreshbhai Jayantibhai Patel 413 ITR 276 dated 10.12.2018 (Guj HC), the CIT(A) accepted that the notice dated 04.07.2017 u/s 143(2) issued by AO to a deceased person was invalid and therefore the assessment-proceeding was null and void. The CIT(A) has also made an observation that the factum of death of assessee came to the knowledge of department on 15.09.2017 but still the departmen…

Showing 1–20 of 46 · Page 1 of 3