CIT 101 ITR 721 ITO v. Ponkunnam

31 ITR 781High Court1957#7858 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 142(3)section 106third party informationsection 114preponderance of probabilitylegal representativelive linksection 44abest judgment assessmententry operatorsection 145(3)section 44ab

Judgments citing CIT 101 ITR 721 ITO v. Ponkunnam

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…ment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464 - 488 - Gurmuh Singh v/s CIT 12 ITR 692 713 — International Forest v/s CIT 101 ITR 721 ITO v/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287 ; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871 ; Radheylal v/s CIT 4 ITC 454 ; Gargi v/s CIT 96 ITR 97; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable for the…

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…ment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464 - 488 - Gurmuh Singh v/s CIT 12 ITR 692 713 — International Forest v/s CIT 101 ITR 721 ITO v/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287 ; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871 ; Radheylal v/s CIT 4 ITC 454 ; Gargi v/s CIT 96 ITR 97; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable for the…

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…ment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464 - 488 - Gurmuh Singh v/s CIT 12 ITR 692 713 — International Forest v/s CIT 101 ITR 721 ITO v/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287 ; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871 ; Radheylal v/s CIT 4 ITC 454 ; Gargi v/s CIT 96 ITR 97; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable for the…

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…ment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464 - 488 - Gurmuh Singh v/s CIT 12 ITR 692 713 — International Forest v/s CIT 101 ITR 721 ITO v/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287 ; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871 ; Radheylal v/s CIT 4 ITC 454 ; Gargi v/s CIT 96 ITR 97; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable for the…

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI RAJESH KUMAR PAMECHA, AJMER

In the result the ground No

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…ment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464 - 488 - Gurmuh Singh v/s CIT 12 ITR 692 713 — International Forest v/s CIT 101 ITR 721 ITO v/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287 ; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871 ; Radheylal v/s CIT 4 ITC 454 ; Gargi v/s CIT 96 ITR 97; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable for the…

WNS GLOBAL SERVICES P. LTD.,MUMBAI vs. ADDL/JT/DY/ASSTT/CIT/ITO, NATIONA FACELESS ASSESSMENT CENTRE,, DILHI

In the result, appeal filed by the assessee is allowed

ITA 1259/MUM/2021[2016-17]Status: DisposedITAT Mumbai09 Dec 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalwns Global Services Pvt. Ltd., Pl 10, Gate No.4, Godrej & Boyce Complex, Pirojshanagar, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aaacw2598L ...... Appellant Vs.. Addl./Jt/Dy./Acit/Ito/Nfac, Room No. 455, Circle-14(3)(1), Mumbai. ..... Respondent Appellant/Assessee By : Sh. Porus Kaka, Sr. Adv. & Sh. Manish Kant Respondent/Revenue By : Sh. Jasdeep Singh, Cit-Dr

For Appellant: Sh. Porus Kaka, Sr. Adv. &For Respondent: Sh. Jasdeep Singh, CIT-DR
Section 143(3)Section 144C(13)Section 92B

…, (2 SCC 115.123) D.K. Yadav v J.M.A. Industries Ltd., (3 SCC 259,267) Indian & Eastern Newspaper Society Vs. CIT (119 ITR 996) Premier Breweries Ltd. v Deputy Commissioner of Income-tax (36 ITD 197) Nagulakonda Venkata Subba Rao v Commissioner of Income-tax (31 ITR 781) (AP) 14 ITA No. 1259/Mum/2021-WNS Global Services Pvt. Ltd. Assessee's Contentions (before the TPO): Where an international transaction does not result in taxable income or deductible expenditure as in the present case, TP provisions do not apply as TP regulations are machinery provisions applicable only when there is a charge of tax in India…

SHAKIL AHMAD,SAHARANPUR vs. ITO, WARD- 3(4), SAHARANPUR

In the result, the appeal of the assessee is allowed

ITA 7607/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Mar 2022AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 7607/Del/2017 : Asstt. Year : 2014-15 Sh. Shakil Ahmad, Vs Income Tax Officer, S/O Sh. Jameel Ahmad, Ward-3(4), 105, Sirsala, Nakur, Saharanpur Saharanpur-247001 (Appellant) (Respondent) Pan No. Bxqps5969C Assessee By : None Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 17.01.2022 Date Of Pronouncement: 03.03.2022

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, CIT DR
Section 25

…portunity to the assessee to rebut it are 4 Shakil Ahmad bad in law. Reliance is being placed on the following judgments:  Dhakeshwari Cotton Mills Ltd. Vs. CIT 25 ITR 216  Yaggina Veeraraghavulu Vs. CIT 62 ITR 528  Nagulakonda Venkata Subba Rao Vs. CIT 31 ITR 781  Polisetti Subbaraidu & Co. Vs. CIT 34 ITR 492  Gadireddy P. Narasimhulu Naidu & Sons Vs. CIT 21 ITR 70 7. From the above narrated facts, we find that the decision of the ld. CIT(A) taking the gross margins of two different entities and also for different years and comparing it with that of the assessee and estimating the gross profit of the as…

RAGHAV SOFTECH PVT LTD,NEW DELHI vs. ITO WARD - 20(4), NEW DELHI

The appeal of the assessee is allowed for statistical purpose

ITA 7127/DEL/2019[2011-12]Status: DisposedITAT Delhi18 Jan 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Raghav Softech Pvt. Ltd. Vs Ito Vardhman Grand Plaza, Manglam Ward-20(4) Place, Sector-3, Rohini, New Delhi New Delhi Aaecr2527G Appellant Respondent Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 03.01.2022 Date Of Pronouncement 18.01.2022

Section 147Section 148Section 69

…se. The person proceeded against must know that he is being required to meet the allegations which might lead to a certain action being taken ayah s him. If that is made known the requirements are met. In the case of Nagulakonda Venkata Subba Rao v CIT (1957) 31 ITR 781 (AP) it was held that in discharge of their duties, the officers receive a good deal of information which is not at all evidence according to the, accepted notions of law. Consequently, it is only fair and just that the accuracy or otherwise of such information be ascertained by giving the assessee an opportunity to prove that the officer is misin…

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

ITA 33/SRT/2019[2014-15]Status: DisposedITAT Surat16 Nov 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…ssment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464-488 – Gurmuh Singh v/s CIT 12 ITR 692 713--- International Forest v/s CIT 101 ITR 721 ITO V/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871; Radheylal v/s CIT 4 IN THE CASE OF 454; Gargi v/s CIT 96 ITR; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable f…

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

ITA 32/SRT/2019[2013-14]Status: DisposedITAT Surat16 Nov 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…ssment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464-488 – Gurmuh Singh v/s CIT 12 ITR 692 713--- International Forest v/s CIT 101 ITR 721 ITO V/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871; Radheylal v/s CIT 4 IN THE CASE OF 454; Gargi v/s CIT 96 ITR; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable f…

KAMAL KISHORE SONI,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(7), SURAT

In the result the ground No

ITA 31/SRT/2019[2008-09]Status: DisposedITAT Surat16 Nov 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…ssment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464-488 – Gurmuh Singh v/s CIT 12 ITR 692 713--- International Forest v/s CIT 101 ITR 721 ITO V/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871; Radheylal v/s CIT 4 IN THE CASE OF 454; Gargi v/s CIT 96 ITR; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable f…

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

ITA 127/SRT/2019[2014-15]Status: DisposedITAT Surat16 Nov 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…ssment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464-488 – Gurmuh Singh v/s CIT 12 ITR 692 713--- International Forest v/s CIT 101 ITR 721 ITO V/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871; Radheylal v/s CIT 4 IN THE CASE OF 454; Gargi v/s CIT 96 ITR; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable f…

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

ITA 126/SRT/2019[2013-14]Status: DisposedITAT Surat16 Nov 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…ssment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464-488 – Gurmuh Singh v/s CIT 12 ITR 692 713--- International Forest v/s CIT 101 ITR 721 ITO V/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871; Radheylal v/s CIT 4 IN THE CASE OF 454; Gargi v/s CIT 96 ITR; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable f…

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. KAMAL KISHORE SONI, SURAT

In the result the ground No

ITA 125/SRT/2019[2008-09]Status: DisposedITAT Surat16 Nov 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…ssment as held in many judicial pronouncements such as; (Gangaram v/s CIT 5 ITR 464-488 – Gurmuh Singh v/s CIT 12 ITR 692 713--- International Forest v/s CIT 101 ITR 721 ITO V/s Ponkunnam 102 ITR 336 Narayan v/s CIT 20 ITR 287; in ITR 361; Nagulokonda v/s CIT 31 ITR 781; Thomakutty v/s CIT 34 ITR 501 Koyanmankutty v/s ITO 58 ITR 871; Radheylal v/s CIT 4 IN THE CASE OF 454; Gargi v/s CIT 96 ITR; Hirji v/s CIT 105 ITR 286 (sec 271). However, quashing reopening and assessment on this ground would mean that the appellant is given undue benefit of mistakes by an individual officer. This is neither fair nor equitable f…

CIT 101 ITR 721 ITO v. Ponkunnam (31 ITR 781) — Cited in 14 Judgments | BharatTax