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#2541 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 366,459 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

Read the full judgment

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

Rinju Adityakumar Gogoi L/H of Late Aditya Kumar Gogoi, Vadodara vs. The Income Tax Officer, Ward-4(1)(4), Vadodara

In the result, the appeal filed by the Assessee is hereby allowed

ITA 393/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad14 May 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 69A

…age No 5 Rinju Adityakumar Gogoi L/H of Late Adityakumar Gogoi vs. ITO 140 taxmann.com 423 (Guj.), Utpala Pradeep Jain (L/H of Late Pradeep R Jain) Vs. ACIT reported in (2023) 295 taxmann.com 322 (Guj.) and Chandreshbhai Jayantibhai Patel Vs. ITO reported in 413 ITR 276 (Guj.). 8. Respectfully following the above judicial precedents, we are of the considered view the assessment order passed by the Assessing Officer on a dead person is not valid in the eyes of law and liable to be quashed. 9. In the result, the appeal filed by the Assessee is hereby allowed. Order pronounced in the open court on 14 -05-2024 (…

Bairajben Chavda L/H of Late Bhurabhai Gandabhai Chavada, Ahmedabad vs. The ITO, Ward-3(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 19/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Apr 2024AY 2017-18

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Sunil Maloo, A.RFor Respondent: Shri Ketan Gajjar, Sr. D.R

Section 139Section 142(1)Section 144Section 69A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2017-18 Bairajben Chavda, The Income Tax L/H of Late Officer, Bhurabhai Gandabhai Vs Ward-3(2)(1), Chavda, Darbar Vaas, Ahmedabad Changodar, Sanand, (Respondent) Ahmedabad PAN: AOJPCO605E (Appellant) Assessee by: Shri Sunil Maloo, A.R. Revenue by: Shri Ketan Gajjar, Sr. D.R. Date of hearing : 01-04-2024 Date of pronouncement : 26-04-2024 आदेश/ORDER This is an appeal filed against the order dated 08-11- 2023 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 201…

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.502/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Late Sh. Birdi Chand cuke ITO, Through Legal Heir Mukesh Sharma Vs. Ward-7(2), Jaipur. 07, Mathurawala, Beelwa Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYHPC4265G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal (C.A.) jktL…

Trishul Buildtech Infrastruture (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…ITA Nos.1362, 1363 & 1367/Bang/2013 Trishul Buildtech Infrastructure Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.1362, 1363 & 1367/Bang/2013 Assessment Years: 2004-05, 2005-06 & 2007-08 Trishul Buildtech Infrastructure Pvt. Ltd. No.9 Ali Askar Road JCIT (OSD) Off. Cunningham Road Vs. Central Range Bangalore 560 052 Bangalore PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Counsel Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 21.09.2…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…ITA Nos.1362, 1363 & 1367/Bang/2013 Trishul Buildtech Infrastructure Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.1362, 1363 & 1367/Bang/2013 Assessment Years: 2004-05, 2005-06 & 2007-08 Trishul Buildtech Infrastructure Pvt. Ltd. No.9 Ali Askar Road ACIT Off. Cunningham Road Vs. Central Circle-1(2) Bangalore 560 052 Bengaluru PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Counsel Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 21.09.2…

Universal Comfort Products Limited, Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 499/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 498 & 499/Mum/2023 (Assessment Year: 2018-19 & 2017-18) Universal Comfort Products Limited DCIT, Circle-8(3)(1) (Since Amalgamated with Voltas Mumbai Limited) Voltas House A Block, 4th Floor, Vs. Dr. Babasaheb Ambedkar Road, Chinchpokli (E), Mumbai-400 033 PAN/GIR No. AAACU 4770 G (Appellant) : (Respondent) Assessee by : Shri Nitesh Joshi Revenue by : Shri Ashok Kumar Ambastha Date of Hearing : 18.08.2023 Date of Pronouncement : 25.10.2023 O R D E R Per Kavitha Rajagopal, J M: The ca…

Universal Comfort Products Limited (Since Amalgamated With Voltas Limited ), Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 498/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

Late Smt Sushila Bisarya, Bhopal vs. The Pr CIT-1, Bhopal

In the result, we are Shri Jignesh Lilachand Shah vs

ITA 89/IND/2021[2010-11]Status: DisposedITAT Indore16 Aug 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

Section 147Section 148Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Late Smt. Sushila Bisarya Pr. CIT-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AEWPB 2587 D Assessee by Shri Gagan Tiwari, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 10.08.2023 Date of Pronouncement 16.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the revision order dated 28.02.2020 of Pr. Commissioner of Income Ta…

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 2881/Ahd/2012 (A.Y. 2008-09) I.T.A. No. 1231/Ahd/2014 (A.Y. 2009-10) I.T.A. No. 1029/Ahd/2015 (A.Y. 2010-11) Vs. ACIT, Circle-4 Siemens Limited (Successor in interest to M/s. Baroda Siemens Healthcare Diagnostics Ltd.) Birla Aurora, level 21, Plot No. 1080 Dr. Annie Besant Road, Worli Mumbai-400 030. PAN : AAACB8542M (Appellant) (Respondent) I.T.A. No. 2579/Mum/2022 (A.Y. 2008-09) Vs. DCIT, Circle Siemens Limited (Successor in interest to M/s 8(2)(1) Siemens Healthcare Diagnos…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

Late Sh. Shekhar Dhariwal Through L/H Smt. Nikita Dhariwal, Dhariwal Bhawan, Shastri Market, Kota vs. ITO, Ward-2(2), Kota

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 51/JPR/2023[2014-15]Status: DisposedITAT Jaipur02 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl.CIT

Section 147Section 148

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 51 TO 54/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2014-15 TO 2017-18 Late Shri Shekhar Dhariwal cuke ITO Thru: L/h Smt. Nikita Dhariwal Vs. Ward – 2(2) Dhariwal Bhawan, Shastri Market Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD 4208 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal, CA jktL…

ACIT 6(1)(1), Mumbai vs. Shri. Dattatray Pandurang Mhaiskar, Mumbai

In the result, the impugned notice is set aside

ITA 2468/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Dec 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2468/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) Shri. Dattatray Jayantika Singh Pandurang Mhaiskar Asst. Commissioner Of Mumbai Income Tax 6(1) (1) 501, Dattashram Lane बिधम/ Mumbai No.1 Hindu Colony, Room No 504, Aaykar Vs. Dadar, Mumbai Bhavan, M.K.Road, 400014 Churchgate, Mumbai-400020 स्थायीलेखासं./जीआइआरसं./ Pan No. Aatpm1257A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Ms. Pooja Rander प्रत्यथीकीओरसे/Respondent By : Shri Ashish Kumar (Sr. Ar.) सुनवाईकीतारीख/ : 27.12.2022 Date Of Hearing घोषणाकीतारीख / : 27.12.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Order Dated 20.01.2021, Passed By The Ld.Cit(A), 53 Mumbai

For Appellant: Ms. Pooja RanderFor Respondent: Shri Ashish Kumar (SR

Section 143(2)Section 143(3)Section 159Section 22Section 292BSection 3Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 2468/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) Shri. Dattatray Jayantika Singh Pandurang Mhaiskar Asst. Commissioner of Mumbai Income Tax 6(1) (1) 501, Dattashram Lane बिधम/ Mumbai No.1 Hindu Colony, Room No 504, Aaykar Vs. Dadar, Mumbai Bhavan, M.K.Road, 400014 Churchgate, Mumbai-400020 स्थायीलेखासं./जीआइआरसं./ PAN No. AATPM1257A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Ms. Pooja Rander प्रत्यथीकीओरसे/Respondent by : Shri Ashish Kumar (S…

Mrs. Hetal Patel L/H of Late Mr. Dharmesh Patel, Vadodara vs. The ITO, Ward-4(2)(1), Ahmedabad

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

ITA 1632/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2010-11

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.1632/Ahd/2019 िनधा"रण वष"/Asstt. Year:2010-11 Hetal Patel, The Income Tax L/H Late Mr Dharmesh Y Patel, Vs. Officer, 21A Bhavanipura Society, Ward-4(2)(1), Nizampura, Ahmedabad. Vadodara-390007. Thaltej, Ahmedabad.

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1632/AHD/2019 िनधा"रण वष"/Asstt. Year:2010-11 Hetal Patel, The Income Tax L/H Late Mr Dharmesh Y Patel, Vs. Officer, 21A Bhavanipura Society, Ward-4(2)(1), Nizampura, Ahmedabad. Vadodara-390007. Thaltej, Ahmedabad. PAN: AHNPP1518L (Applicant) (Respondent) Assessee by : Shri Parimalsinh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 28/09/2022 घोषणा क" तारीख /Date of Pronouncement: 21/10/2022 आदेश/O R D E R…

Ashoksinh Indrasinh Kumpavat L/H of Late Shri Indrasinh Mansinh Kumpavat, Ahmedabad vs. The ITO, Ward-7(1)(3), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 998/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad12 Sept 2022AY 2011-12

Bench: Smt.Annapurna Guptaasstt.Year : 2011-12 Ashoksinh Indrasinh Kumpavat Ito, Ward-7(1)(3) L/H Of Late Shri Indrasinh Vs Ahmedabad. Mansinh Kumpavat A-55, Prathna Bungalow Opp: Ambedkar Hall Saraspur, Ahmedabad. Pan : Aiapk 7634 C

For Respondent: Shri Mukesh Thawani

Section 143(2)Section 147Section 148Section 250(6)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER Asstt.Year : 2011-12 Ashoksinh Indrasinh Kumpavat ITO, Ward-7(1)(3) L/h of Late Shri Indrasinh Vs Ahmedabad. Mansinh Kumpavat A-55, Prathna Bungalow Opp: Ambedkar Hall Saraspur, Ahmedabad. PAN : AIAPK 7634 C (Applicant) (Responent) : None Assessee by Revenue by : Shri Mukesh Thawani सुनवाई क" तार"ख/Date of Hearing…

Late Shri Jayantilal Kalidas Shah. L/H Shri Japan N Shah, Ahmedabad vs. The ITO, Ward-5(3)(4), Ahmedbad

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

ITA 990/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad10 Mar 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Parimal Sinh B. Parmar, A.RFor Respondent: Shri R. R. Makwana, Sr. DR

Section 142Section 143(3)Section 147Section 148

…Hon’ble Jurisdictional High Court in the case of Urmilaben Anirudhsinhji Jadeja vs. ITO, reported in 420 ITR 226 (Gujarat), PCIT vs. Maruti Suzuki India Ltd., reported in (2019) 416 ITR 613 (SC) and Chandreshbhai Jayantibhai Patel vs. ITO, reported in (2019) 413 ITR 276 (Gujarat). The ratio laid down in the order passed by the Hon’ble Madras High Court in the case of Alamela Veerappan vs. ITO, reported in [2018] 95 taxmann.com 155/257 Taxman 72 (Mad.) has also been considered by us where the ratio as above has been laid down.” Late Shri Jayantilal Kalidas Shah vs. ITO Asst.Year –2010-11 8. Further that we find t…

Abdulvahed A. Sheikh, Legal Heirof Late Smt. Sarifaben Bikhubhai Shek, Ahmedabad vs. The ITO, Ward-7(2)(5), Ahmedabad

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R

Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Ms. Annapurna Gupta, Accountant Member Assessment Year 2012-13 Abdulvahed A. Sheikh The Income Tax Legal heir of late Smt. Officer, Ward-7(2)(5), Sarifaben Bikhubhai Vs Ahmedabad Shekh C/o. halimaben (Respondent) Bikhubhai Shekh Chhota Bhagat I Khadki, Opp. Durga mata Pole, Kalupur, Panchpatti, Ahmedabad- 380001 PAN: GYQPS8462G (Appellant) Appellant by : Shri A.C. Shah, A.R. Respondent by : Shri S. S. Shukla, Sr. D.R. Date of hearing : 22-12-2021 Date of pronouncement…

Genpact India, Gurugram vs. DCIT, Circle- 10(1), New Delhi

In the result, both, the appeal filed by the Revenue in ITA No

ITA 472/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Sept 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms Sunita Singh, CIT- DR

Section 115Section 115QSection 143Section 246Section 391Section 77

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 379/DEL/2018 [A.Y 2014-15] The Dy. C.I.T Vs. Genpact India, Delhi Information Circle 10(1) Technologies Park, Shastri Park New Delhi New Delhi PAN : AAACG 9163 H ITA No. 472/DEL/2018 [A.Y 2014-15] Genpact India, Delhi Information Vs. The Dy. C.I.T Technologies Park, Shastri Park Circle 10(1) New Delhi New Delhi PAN : AAACG 9163 H [Appellant] [Respondent] Date of Hearing : 01.09.2021 Date of Pronouncement : 01.09.2…

DCIT, Circle-10(1), New Delhi vs. Genpact India, Delhi

In the result, both, the appeal filed by the Revenue in ITA No

ITA 379/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Sept 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms Sunita Singh, CIT- DR

Section 115Section 115QSection 143Section 246Section 391Section 77

ACIT Circle-7(3)(2), Mumbai vs. M/S Piramal Enterprises Ltd. (Successor in Interest to Piramal International Pvt Ltd.), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2338/MUM/2019[2010-11]Status: DisposedITAT Mumbai09 Apr 2021AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri S Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 2338/Mum/2019 (ननधाायण वर्ा / Assessment Years 2010-11) The Asst. Commissioner Of Income M/S. Piramal Enterprises Tax, Circle 7(3)(2), Room No. Ltd. 128A, 1 St Floor, Aayakar Bhavan, Successor In Interest To M.K. Road, Mumbai-400 020 Piramal International Pvt. फनाभ/ Ltd. 10, Piramal Tower, G.K. Vs. Marg, Lower Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aabcp6125D अऩीराथी की ओय े/ Appellant By : Ms. Shreekala Pardeshai, Dr प्रत्मथी की ओय े/ Respondent By : Ms. Mansi Padhiyar, Ar ुनवाई की तायीख / Date Of Hearing: 24.03.2021 घोर्णा की तायीख / Date Of Pronouncement: 09.04.2021

For Appellant: Ms. Shreekala Pardeshai, DRFor Respondent: Ms. Mansi Padhiyar, AR

Section 143(1)Section 143(3)Section 147Section 148Section 292B

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री ए रयफ़ौय यहभान, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI S RIFAUR RAHMAN, AM आमकय अऩीर िं./ ITA No. 2338/Mum/2019 (ननधाायण वर्ा / Assessment Years 2010-11) The Asst. Commissioner of Income M/s. Piramal Enterprises Tax, Circle 7(3)(2), Room No. Ltd. 128A, 1 st Floor, Aayakar Bhavan, Successor in interest to M.K. Road, Mumbai-400 020 Piramal International Pvt. फनाभ/ Ltd. 10, Piramal tower, G.K. Vs. Marg, Lower Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/…