CIT v. M.B. Patel

221 Taxmann 143High Court2014#15341 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 1961 Section 133A of the Income Tax Act Section 142(1)Section 143(2)Section 143(3)Section 143(3) of the Income Tax Act Section 234B Section 251(2)

Judgments citing CIT v. M.B. Patel

M/S Mool Raj Vijay Kumar, Kaushambi vs. Dy./ACIT(CC), Allahabad

In the result, the appeal of the assessee stands dismissed

ITA 39/ALLD/2023[2018-19]Status: DisposedITAT Allahabad25 Aug 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 133ASection 143(3)

…LT.A. No.39/Alld/2023 Assessment Year:2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER LT.A. No.39/Alld/2023 Assessment year:2018-19 M/s Mool Raj Vijay Kumar Vs. | Dy.C.1.T., Naya Bazar, Central Circle, Kaushambi Allahabad PAN:AAIFM9789Q (Appellant) (Respondent) Appellant by None (Application) Respondent by Shri A. K. Singh, Sr. D.R. ORDER PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.39/Alld/2023 has been filed by the assessee for assessment year 2018-19 against impugned appella…

Pooja Grover, Allahabad vs. DCIT, Cir-2, Allahabad

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

ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A

…I.T.A. No.140/Alld/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI SUBHASH MALGURIA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.140/Alld/2024 Assessment Year:2017-18 Pooja Grover Vs. Dy.C.I.T., 5B/2, Dharam Veer Marg, Circle-2, Sulem Sarai, Allahabad Allahabad PAN:AYLPG7257J (Appellant) (Respondent) Appellant by Shri S. K. Jaiswal, C.A. Respondent by Shri A. K. Singh, Sr. D.R. Date of hearing 25/02/2025 Date of pronouncement 20/03/2025 O R D E R PER SUBHASH MALGURIA, J.M. This appeal has been filed by the assessee against the impugned appella…

M/S. Govind Stone Private Limited, Hamirpur vs. Income Tax Officer -5(4), Banda

ITA 258/ALLD/2018[2013-14]Status: DisposedITAT Allahabad19 Dec 2022AY 2013-14

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. R. S. Agrawal, Adv. &VinayGoel, C.AFor Respondent: Shri A.K. Singh Sr.D.R

Section 143Section 143(2)Section 143(3)Section 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.258/Alld./2018 Assessment Year: 2013-14 M/s. Govind Stone Pvt. Ltd., Income Tax Officer 5(4), 43, 1st Floor, v. Banda, U.P. MohallaMishrana Hamirpur, Distt- Hamirpur, U.P. 210301. PAN:AADCG4838L (Appellant) (Respondent) Appellant by: Shri. R. S. Agrawal, Adv. &VinayGoel, C.A. Respondent by: Shri A.K. Singh Sr.D.R. Date of hearing: 15.11. 2022 Date of pronouncement: 19.12.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assess…

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

…ming parties having been duly reflected in the books of account of M/s DBS Affordable Home Strategy Limited, the provisions of Section 69 of the Act are also not applicable as per ratio of jurisdictional High Court's decision in the case of CIT Vs. M.B. Patel 221 Taxmann 143 (Guj.) as the appellant was not required to reflect such entries in his books of account. Further, on perusal of the assessment order, I find that the AO has not suspected or questioned the transaction with the confirming party on the ground of adequacy/inadequacy of consideration but has merely doubted the genuineness of the payment made sol…

Shri Shri Niteshkumar Goyal, Raipur, Raipur (Cg) vs. The Income Tax Officer, Ward-4(4), Raipur, Raipur (Cg)

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 36/BIL/2017[2012-13]Status: DisposedITAT Raipur30 Mar 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 36/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 Shri Nitesh Kumar Goyal Prop. Com Con India Net Work Solution Shop No.327 Lal Ganga, Shopping Mall, Raipur (C.G.) Pan : Aigpg6386B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri Prafulla Pandse, Ar Revenue By : Shri Sanjay Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing :15.03.2022 घोषणा क" तार"ख / Date Of Pronouncement : 30.03.2022

For Appellant: Shri Prafulla Pandse, ARFor Respondent: Shri Sanjay Kumar, DR

Section 133(6)Section 143(3)Section 234BSection 40Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 36/RPR/2017 "नधा"रण वष" / Assessment Year : 2012-13 Shri Nitesh kumar Goyal Prop. Com Con India Net work Solution Shop No.327 Lal Ganga, Shopping Mall, Raipur (C.G.) PAN : AIGPG6386B .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-4(4), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Prafulla Pandse, AR Revenue by : Shri Sanjay Kumar, DR सुनवाई क" तार"ख / Date…

The ITO, Ward - 3(3)(8), Ahmedabad vs. M/S. Atmiya Infrastructure, Ahmedabad

In the result, Revenue’s appeal is dismissed

ITA 3339/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad30 Apr 2021AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: NoneFor Respondent: Shri Mehul K. Patel, AR

Section 143(3)Section 69

…imary condition for invoking the said section is that the investment made is not recorded in the books of account, which at the outset is not the case in case of the appellant The ratio of jurisdictional High Court's decision in the case of CIT Vs. M.B. Patel 221 Taxmann 143 (Guj.) is clearly applicable. Further, the appellant has offered the explanation regarding the source of investment, which in fact has not been doubted by the AO. On perusal of the assessment order, I find that there is no observation of the AO that the explanation offered by the assessee was not satisfactory. Thus, the argument of the Id. A.…