How many judgments cite CIT v. G.K. Patel & Co.?

13 judgments on BharatTax cite CIT v. G.K. Patel & Co. (212 Taxmann 384), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. G.K. Patel & Co. come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(3), Section 250, Section 41(1), Section 46A, Section 68.

CIT v. G.K. Patel & Co.

212 Taxmann 384High Court2013#8594 most cited

What is CIT v. G.K. Patel & Co. authority for?

Provisions of Section 41(1) cannot be invoked to treat an unpaid liability as income unless there is a declaration by the assessee that it does not intend to honor the liability, or there is a discharge of debt.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. G.K. Patel & Co. · section 41(1) · section 41 · sundry creditors · unpaid liability · income-tax act · business income · commissioner appeals · tribunal · Gujarat High Court

Also reported as

29 Taxmann.com 248

Sections most often in play

Section 133(6)Section 143(3)Section 250 Section 41(1)Section 46A Section 68

Issues it is cited on

section 41(1)section 41 sundry creditors commissioner (appeals)section 250 section 143 total income business india nfac document

Judgments citing CIT v. G.K. Patel & Co.

Harshad Himmatlal Rupani, Pune vs. ITO Ward 5(2), Pune

In the result the ground number 3 is allowed for Statistical

ITA 920/PUN/2025[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.920/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Harshad Himmatlal Rupani, V The Income Tax Officer, 101/102, Ashoka Building, S Ward-5(1), Pune. Green Valley Housing Society, Wanwadi, Pune – 411040. Pan: Adopr6163Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Mahavir Jain Revenue By Smt Neha Thakur – (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15 Dated 26.08.2024 Emanating From The Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961, Dated 22.11.2016. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 41(1)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.920/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15 Harshad Himmatlal Rupani, V The Income Tax Officer, 101/102, Ashoka Building, s Ward-5(1), Pune. Green Valley Housing Society, Wanwadi, Pune – 411040. PAN: ADOPR6163Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Mahavir Jain Revenue by Smt Neha Thakur – (Virtual) Date of hearing 21/01/2026 Date of pronouncement 28/01/2026 आदेश/ ORDER PER DR…

DCIT 42 1 1, Mumbai vs. Pratap Uttam Purohit, Mumbai

ITA 2042/MUM/2025[2014]Status: DisposedITAT Mumbai16 Jun 2025

For Appellant: Shri Bharat KumarFor Respondent: Shri R. A. Dhyani

Section 131(1)(d)Section 143(1)Section 250Section 41(1)(a)Section 68Section 69C

…| आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई | IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORESHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपीलसं./ITA No.2042/MUM/2025 (निर्धारणवर्ष / Assessment Year :2014-) DCIT 42(1)(1) v/s. Room No. 732, Kautilya बनाम Bhavan, BKC, Maharashtra-400051 Pratap Uttam Purohit 307, Jalaram Business Centre, Ganjawala Lane, Chamunda Circle, Borivali West, Maharastra-400092 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AHCPP6451F Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारितीकी ओर से/Assessee by: Shri Bharat Kumar राजस्वकीओरसे /Reve…

Shri Sudhir Kapoorchand Gandhi, Mumbai vs. Assistant Commissioner of Income Tax, Circle -2(3), Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 309/SRT/2023[2015-16]Status: DisposedITAT Surat06 Oct 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Sudhir Kapoorchand Gandhi, A.C.I.T., C/O-Ateet Gandhi, 3, Shepway Circle-2(3), Vs. Bungalow, Off Juhu Tara Road, Surat, Azad Lane, Juhu Koliwada, Near

Section 254(1)Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical Hearing) Sudhir Kapoorchand Gandhi, A.C.I.T., C/o-Ateet Gandhi, 3, Shepway Circle-2(3), Vs. Bungalow, Off Juhu Tara Road, Surat, Azad Lane, Juhu Koliwada, Near Italian Bakery, Behind 35A, Aashit, Mumbai-400049. PAN No. ABGPG 4775 P Appellant/ Respondent Respondent/ Assessee Assessee represented by Shri Hiren Vepari, C.A. Department represented by Shri Airiju Jaikaran, CIT-DR Date of Institution of Appeal 01/05/2023 Date of hearing 27/09/2023 Date of pronouncement…

Income Tax Officer, Ward-12(2)(1), Mumbai vs. F A Infraprojects Limited, Mumbai

In the result, the order of the learned CIT (A) is confirmed

ITA 2739/MUM/2022[2012-13]Status: DisposedITAT Mumbai22 Feb 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm Income Tax Officer Fa Infraprojects Limited Ward 12(2)(1) Plot No.112, Room No.147B, 1St Floor, Tps Iii, 1St Floor, Vs. 6Th Road, Khar (West) Aaykar Bhavan , Mumbai-400 052 Churchgate, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aabcf3996Q Assessee By : Ramesh B Joshi, Ar Revenue By : Vranda U Matkarni, Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement : 22.02.2023

For Appellant: Ramesh B Joshi, ARFor Respondent: Vranda U Matkarni, DR

Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM Income Tax Officer FA Infraprojects Limited Ward 12(2)(1) Plot No.112, Room No.147B, 1st Floor, TPS III, 1st Floor, Vs. 6th Road, Khar (West) Aaykar Bhavan , Mumbai-400 052 Churchgate, Mumbai-400 020 (Appellant) (Respondent) PAN No. AABCF3996Q Assessee by : Ramesh B Joshi, AR Revenue by : Vranda U Matkarni, DR Date of hearing: 09.02.2023 Date of pronouncement : 22.02.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Income Tax Officer-12(2) (1), Mumbai (the learned Assessing…

Peninsula Properties, Mumbai vs. DCIT Central Circle 5(2), Mumbai

Appeal of the assessee is allowed

ITA 735/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Dcit Central Circle–5(2) Peninsula Properties 19Th Floor, Air India Building, Vakil Industrial Estate, Valbahat Nariman Point, Road, Goregaon East, Vs. Churchgate Mumbai-400 063 Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaifp 7134 L Assessee By : None Revenue By : Mr. Praveen Shekhar, Dr Date Of Hearing: 02.08.2022 Date Of Pronouncement : 29.08.2022

For Appellant: NoneFor Respondent: Mr. Praveen Shekhar, DR

Section 143Section 250Section 41Section 41(1)

…Peninsula Properties; A.Y. 18–19 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM DCIT Central Circle–5(2) Peninsula Properties 19th Floor, Air India Building, Vakil Industrial Estate, Valbahat Nariman Point, Road, Goregaon East, Vs. Churchgate Mumbai-400 063 Mumbai-400 020 (Respondent) (Appellant) PAN No. AAIFP 7134 L Assessee by : None Revenue by : Mr. Praveen Shekhar, DR Date of hearing: 02.08.2022 Date of pronouncement : 29.08.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the order passed u/s 250 of…

Reasonable Housing Ltd., Mumbai vs. DCIT 15(1)(1), Mumbai

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

ITA 4547/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Apr 2021AY 2015-16

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 4547/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Reasonable Housing Ltd. बिधम/ Dcit-15(1)(1) Room No.470, 4Th Floor, Hincon House, Lal Bahadur Vs. Shastri Marg, Vikhroli (W), Aayakar Bhawan, M. K. Mumbai-400083. Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaecr4936K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Sushil Lakhani Revenue By: Dr. Sanjay Sethi (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 03/02/2021 घोषणा की तारीख /Date Of Pronouncement: 08/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 15.03.2019 Passed By The Commissioner Of Income Tax (Appeals) -24, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2015- 16. 2. At The Very Outset, We Find That There Is Delay Of 26 Days In Filing Of Appeal By The Assessee Before Us. We Find That The Assessee Has Filed An Affidavit Stating That It Went Into The Clutches Of Insolvency & Bankruptcy Code (Ibc) In That All The Employees Of Company Had Resigned & The Existing Counsel Has Been Appointed By The Interim Resolution Professional (Irp). This Collectively Had Contributed To The Delay Of 26 Days In Preferring Appeal Before Us. We Are Inclined To Condone The Delay Of 26 Days & Admit The Appeal For Adjudication. A.Y. 2015-16 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Sushil LakhaniFor Respondent: Dr. Sanjay Sethi (Sr. AR)

Section 143(1)Section 143(2)Section 257Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 4547/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Reasonable Housing Ltd. बिधम/ DCIT-15(1)(1) Room No.470, 4th Floor, Hincon House, Lal Bahadur Vs. Shastri Marg, Vikhroli (W), Aayakar Bhawan, M. K. Mumbai-400083. Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAECR4936K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Sushil Lakhani Revenue by: Dr. Sanjay Sethi (Sr. AR) सुनवाई की तारीख / Date of Hearing: 03/02/2021 घोषणा की तारीख /Date of…

The ITO., Ward-2(1)(1), Ahmedabad vs. Gayatri Intermediates Pvt. Ltd., Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 3074/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad10 Dec 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Tushar Hemani & P.B. Parmar

Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 3074/AHD/2015 (Assessment Year: 2012-13) Income Tax Officer, Ward- V/S M/s Gayatri Intermediates 2(1)(1), Ahmedabad Ltd. 201/2/3 Phase-III, GIDC, Vatva, Ahmedabad (Appellant) (Respondent) PAN: AAACG5330N Appellant by : Shri Lalit P. Jain, Sr. D.R. Respondent by : Shri Tushar Hemani & P.B. Parmar (आदेश)/ORDER Date of hearing : 03 -10-2019 Date of Pronouncement : 10 -12-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed by the Revenu…

Sandhya Dyes & Chemicals, Umbergam vs. The Addl.CIT, Vapi Range, Vapi

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

ITA 3225/AHD/2015[2011-12]Status: DisposedITAT Surat03 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.3225/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 M/S. Sandhya Dyes & Vs. The Additional Commissioner Chemicals, Of Income Tax, Plot No. 1703-B, Sarigam, Vapi Range, Vapi. Gidc, Umbergaon, Gujarat. [Pan: Aalfs 5832 K] अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 2(22)(e)Section 41(1)

…Sandhya Dyes & Chemicals Vs. Addl. CIT, Vapi Range, Vapi/I.T.A. No.3225/Ahd/2015/A.Y.:2011-12 Page 1 of 18 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.3225/Ahd/2015/SRT िनधा"रण वष"/Assessment Year : 2011-12 M/s. Sandhya Dyes & Vs. The Additional Commissioner Chemicals, of Income Tax, Plot No. 1703-B, Sarigam, Vapi Range, Vapi. GIDC, Umbergaon, Gujarat. [PAN: AALFS 5832 K] अपीलाथ" Appellant ""यथ"/Respondent िनधा…

M/S. Parv Corporation, Surat vs. The Income Tax Officer, Ward-2(4), Surat

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

ITA 1697/AHD/2011[2007-08]Status: DisposedITAT Surat24 Aug 2018AY 2007-08

Bench: C .M. Garg, Jm & O. P. Meena, Am आ.अ.सं./I.T.A No.1697Ahd/2011: िनधा"रण वष"/Assessment Year: 2007-08 M/S. Parv Corporation, V Income Tax Officer 2/2767 Kabitpura Opp. Khetrapal . Ward 2(4) Surat Mandir, Surat Pan: Aahfp 3720F अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri P. M. Jagasheth, Ca राज"व क" ओर से Revenue By Shri P.S. Chaudhary, Sr. D.R. सुनवाई क" तारीख Date Of Hearing 05.09.2018 उ"ोषणा क" तारीख Date Of Pronouncement 18.09.2018

Section 133(6)Section 41Section 41(1)

…Parv Corporation v. ITO-2(4) Surat /I.T.A.No. 1697/Ahd/2011/A.Y. 07-08 Page 1 of 10 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत INCOM TAX APPELLATE TRIBUNAL –SURAT-BENCH-SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE C .M. GARG, JM & O. P. MEENA, AM आ.अ.सं./I.T.A No.1697Ahd/2011: िनधा"रण वष"/Assessment Year: 2007-08 M/s. Parv Corporation, V Income Tax Officer 2/2767 Kabitpura Opp. Khetrapal . Ward 2(4) Surat Mandir, Surat PAN: AAHFP 3720F अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee by Shri P. M. Jagasheth, CA राज"व क" ओर से Revenue by Shri P.S. Chaudhary, Sr. D.R. सुनवाई क"…

Asst CIT 14(1)(1), Mumbai vs. Batliboi Environmental Enginnering Ltd, Mumbai

In the result, both the appeals of Revenue and that of the assessee for A

ITA 3482/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Batliboi Environmental D C I T – 14(1)(1) Engineering Ltd. 5Th Floor, Aayakar Bhavan 25/26, Deonar Ancillary Indl. Vs. M.K. Road, Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 Pan – Aaach1091B Appellant Respondent A C I T – 14(1)(1) M/S. Batliboi Environmental Room No. 460, 4Th Floor Engineering Ltd. Aayakar Bhavan, M.K. Road Vs. 25/26, Deonar Ancillary Indl. Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 Pan – Aaach1091B Appellant Respondent

For Appellant: Shri V. MohanFor Respondent: Shri Saurabh Kumar Rai

Section 143(1)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sanjay Garg, Judicial Member M/s. Batliboi Environmental D C I T – 14(1)(1) Engineering Ltd. 5th Floor, Aayakar Bhavan 25/26, Deonar Ancillary Indl. Vs. M.K. Road, Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 PAN – AAACH1091B Appellant Respondent A C I T – 14(1)(1) M/s. Batliboi Environmental Room No. 460, 4th Floor Engineering Ltd. Aayakar Bhavan, M.K. Road Vs. 25/26, Deonar Ancillary Indl. Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 PAN – AAACH1091B Appellant Respondent Assessee…

Batliboi Inviornmental Engineering Ltd, Kalyan vs. DCIT 14(1)(1), Mumbai

In the result, both the appeals of Revenue and that of the assessee for A

ITA 2840/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

For Appellant: Shri V. MohanFor Respondent: Shri Saurabh Kumar Rai

Section 143(1)Section 143(3)Section 41(1)

ACIT, New Delhi vs. M/S Dlf Ltd., New Delhi

ITA 3061/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250

…Page 1 of 144 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2677/Del./2011 (ASSESSMENT YEAR: 2006-07) M/s. DLF Limited vs. Addl.CIT, DLF Centre, 9th Floor, Sansad Range 10, New Delhi Marg, New Delhi – 110 001. (PAN AAACD3494N) Appellant Respondent ITA No.3061/Del./2011 (ASSESSMENT YEAR: 2006-07) Addl.CIT, vs. M/s. DLF Limited Range 10, DLF Centre, 9th Floor, New Delhi Sansad Marg, New Delhi – 110 001. (PAN AACD3494N Appellant Respondent Assesse by Shri R.S. Singhvi, Advocate Page 2 of 144 Revenue b…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

ITA 2677/DEL/2011[2006-07]Status: DisposedITAT Delhi11 Mar 2016AY 2006-07

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 133ASection 142Section 143(2)Section 144Section 146Section 250