CIT v. Bipinchandra Chimanlal Doshi

395 ITR 632Reported decision2017#17904 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Also reported as

79 Taxmann.com 211

Sections most often in play

Section 132Section 142(1)Section 143(3)Section 144Section 153ASection 153CSection 158BCSection 254

Judgments citing CIT v. Bipinchandra Chimanlal Doshi

DCIT,CC-2(4), CHENNAI vs. V.BASKARAN, CHENNAI

In the result, the appeal filed by the assessee in IT(SS)A No

ITA 604/CHNY/2021[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri A.P. Srinivas, Sr. Standing Counsel
Section 132Section 142(1)Section 143(3)Section 144Section 158B

…ssee relied on the following case laws:- a) “Commissioner of Income Tax Vs Calcutta Kitwears (2014) 6 SCC 444 b) Pepsi Foods Pvt Ltd Vs Asst. Commissioner of Income Tax, 2014 367 ITR 112 Delhi c) Commissioner of Income Tax Vs Bipinchandra Chimanlal Doshi 2017 395 ITR 632 Gujarat d) Ganpati Fincap Services Pvt Ltd Vs Commissioner of Income Tax 2017 395 ITR 692 Delhi The CIT(A) after considering the case records and the satisfaction recorded by the AO u/s.153C of the Act noted that there is no seized document or incriminating document relating to the assessee and that has bearing on the determination of total inco…

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 556/CHNY/2022[2013-14]Status: DisposedITAT Chennai23 Aug 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82 taxmann.com 408/395 ITR 692. 3.3 That even the CBDT also issued a Circular explaining the requirements to be followed by the Assessing Officer before issuing notice under section 153C of the Act. That the said Circular has been referred to…

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 555/CHNY/2022[2012-13]Status: DisposedITAT Chennai23 Aug 2023AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82 taxmann.com 408/395 ITR 692. 3.3 That even the CBDT also issued a Circular explaining the requirements to be followed by the Assessing Officer before issuing notice under section 153C of the Act. That the said Circular has been referred to…

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 554/CHNY/2022[2011-12]Status: DisposedITAT Chennai23 Aug 2023AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82 taxmann.com 408/395 ITR 692. 3.3 That even the CBDT also issued a Circular explaining the requirements to be followed by the Assessing Officer before issuing notice under section 153C of the Act. That the said Circular has been referred to…

L. AMMINI,SALEM vs. ACIT, CENTRAL CIRCLE, SALEM

The appeal stand partly allowed

ITA 553/CHNY/2022[2010-11]Status: DisposedITAT Chennai23 Aug 2023AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR
Section 143(3)Section 153CSection 158B

…Taxman 115 (Mag.)/362 ITR 673 (SC); decision of the Delhi High Court in the case of Pepsi Food (P.) Ltd. v. Asstt. CIT [2014] 367 ITR 112 (Delhi); decision of the Gujarat High Court in the case of CIT v. Bipinchandra Chimanlal Doshi [2017] 79 taxmann.com 211/395 ITR 632; and the decision of the Delhi High Court in the case of Ganpati Fincap Services (P.) Ltd. v. CIT [2017] 82 taxmann.com 408/395 ITR 692. 3.3 That even the CBDT also issued a Circular explaining the requirements to be followed by the Assessing Officer before issuing notice under section 153C of the Act. That the said Circular has been referred to…