CIT v. Dharamdev Finance Pvt. Ltd.

43 Taxmann 395High Court#24973 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2024.

Judgments citing CIT v. Dharamdev Finance Pvt. Ltd.

The ITO, Ward-1(2)(4), Ahmedabad vs. Shri. Sureshchandra Shantilal Brahmbhatt, Ahmedabad

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 1549/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2016-17

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2016-17 Income Tax Officer, Shri. Sureshchandra Shantilal Ward-1(2)(4), Ahmedabad, Brahmbhatt, Room No. 220, V. 4 Shreenath Bangalow Part-2 2Nd Floor, Aayakar Bhawan, Opp. Matrushree Party Plot, Near Sachin Tower, Vejalpur, Chandkheda, Ahmedabad-380005 Ahmedabad-380051, Gujarat Gujarat Pan:Actpb8904H (Appellant) (Respondent) Assessee By: Sh. Tushar Hemani, Sr. Ar & Sh. Parimalsinh Parmar, Ar Revenue By: Sh. Prasad Rao Waghe Annasaheb, Sr. Dr Date Of Hearing: 25.01.2024 Date Of Pronouncement: 03.04.2024

For Appellant: Sh. Tushar Hemani, Sr. AR & Sh. ParimalsinhFor Respondent: Sh. Prasad Rao Waghe Annasaheb, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH , AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2016-17 Income Tax Officer, Shri. Sureshchandra Shantilal Ward-1(2)(4), Ahmedabad, Brahmbhatt, Room No. 220, v. 4 Shreenath Bangalow Part-2 2nd Floor, Aayakar Bhawan, Opp. Matrushree Party Plot, Near Sachin Tower, Vejalpur, Chandkheda, Ahmedabad-380005 Ahmedabad-380051, Gujarat Gujarat PAN:ACTPB8904H (Appellant) (Respondent) Assessee by: Sh. Tushar Hemani, Sr. AR & Sh. Parimalsinh Parmar, AR Revenue by: Sh. Prasad Rao Waghe Annasaheb, S…

The ITO, Ward-2(2)(2), Ahmedabad vs. Shri Hemantkumar Chhabildas Patel, Ahmedabad

In the result the appeal filed by the revenue is dismissed

ITA 1695/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 1695/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 I.T.O, Hemantkumar Chhabildas Patel, Ward-2(2)(2), Vs. 78, Kalhar Exortica, Ahmedabad. Near Science City Road, Soal, Ahmedabad-380060. Pan: Aftpp3706J

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Shramdeep Sinha, Sr.DR
Section 148Section 48Section 68Section 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1695/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 I.T.O, Hemantkumar Chhabildas Patel, Ward-2(2)(2), Vs. 78, Kalhar Exortica, Ahmedabad. Near Science City Road, Soal, Ahmedabad-380060. PAN: AFTPP3706J (Applicant) (Respondent) Assessee by : Ms Nupur Shah, A.R Revenue by : Shri Shramdeep Sinha, Sr.DR सुनवाई की तारीख/Date of Hearing : 10/08/2022 घोषणा की तारीख /Date of Pronouncement: 21/10/2022 आदेश/O R D E R PER W…

DCIT Circle-3(3), Ahmedabad vs. Shri Alpeshkumar C.Patel, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 1991/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Ajay Pratap Singh CIT. D.R with Shri V.K. Singh, Sr.D.R
Section 41(1)Section 54F

…not necessary, that there should be an explanation as to the ITA nos.1908& 1991/AHD/2018 Asstt. Year 2011-12 31 source of the money on the part of the creditors in every case." Reliance is also placed on another case i.e. CIT vs. Dharamdev Finance Pvt. Ltd. 43 Taxmann 395 (Guj.) wherein it is held, "No addition on account of cash credits could be made, where assesses had given PAN of creditors, their confirmations and their bank statements which established their creditability". There are other case laws supporting the case of the appellant as under: i) Murlidhar Lahorimal Vs. CIT 280 ITR 512 (Guj.) ii) CIT Vs.…