CIT v. Navinbhai N. Patel

35 Taxmann.com 312High Court2013#10897 most cited

What is CIT v. Navinbhai N. Patel authority for?

A loan or advance from a company to a shareholder is considered a deemed dividend under Section 2(22) only if the shareholder holds shares representing 10% voting power and is the beneficial owner of those shares. If the shareholder has divested their interest in the shares, the provision is inapplicable.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Navinbhai N. Patel · Section 2(22) · deemed dividend · loan to shareholder · beneficial ownership · 10% voting power · divested interest

Sections most often in play

Section 115BBESection 132Section 132(4)Section 133(6)Section 142(1)Section 143(1)Section 144BSection 147

Judgments citing CIT v. Navinbhai N. Patel

Kartik Clothing & Fabrics Private Limited, Ahmedabad vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Ahmedabad

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

ITA 119/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Hargovind Singh, Sr. DR
Section 132Section 133(6)Section 143(1)Section 144BSection 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.119/Ahd/2025 (Assessment Year: 2018-19) Kartik Clothing & Fabrics Vs. Deputy Commissioner of Pvt. Ltd., Income Tax, 42-43, Hirabhai Market, Diwan Circle-2(1)(1), Ballubhai, School Road, Vejalpur Kankaria, Gujarat-380022 [PAN No.AAHCA7831P] (Appellant) .. (Respondent) Appellant by : Shri Chetan Agarwal, AR Respondent by: Shri Hargovind Singh, Sr. DR Date of Hearing 21.07.2025 Date of Pronouncement 25 .09.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL M…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2114/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Ltd., Ahmedabad vs. DCIT Circle-2(1) (2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 1751/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

The DCIT, Circle-2(1)(2), Ahmedabad vs. M/S. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2293/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Jt. CIT, Range-4, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3492/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Dy.Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Lamda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3470/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2276/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Shri Ramchandra Pushkar Rai, Khndwa vs. ITO 1, Khandwa

In the result Ground No. 1 to 4 of the

ITA 63/IND/2018[2013-2014]Status: DisposedITAT Indore20 Dec 2018AY 2013-2014

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Shri Ramchandra Pushkar Income Tax Officer-1, Rai Kanungo Huf, Vs. Khandwa Hariganj, Khandwa (Appellant) (Respondent ) Pan No.Aaphr7239R Revenue By Shri R.P. Mourya, Sr.Dr Assessee By Shri Girish Agrawal, C.A Date Of Hearing 05.11.2018 Date Of Pronouncement 26.12.2018

Section 131Section 133(6)Section 143(2)Section 143(3)

…Ramchandra Pushkar Rai Kanungo HUF आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2013-14 Shri Ramchandra Pushkar Income Tax Officer-1, Rai Kanungo HUF, Vs. Khandwa Hariganj, Khandwa (Appellant) (Respondent ) PAN No.AAPHR7239R Revenue by Shri R.P. Mourya, Sr.DR Assessee by Shri Girish Agrawal, C.A Date of Hearing 05.11.2018 Date of Pronouncement 26.12.2018 O R D E R PER MANISH BORAD, AM. The above captioned appeal is filed at the instance of assessee perta…

Navinchandra C. Nathani, Navi Mumbai vs. Deputy Ommissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 691/PUN/2016[2012-13]Status: DisposedITAT Pune31 Aug 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: S/Shri Vipul Shah/Rahul ShahFor Respondent: Shri A.K. Modi
Section 14ASection 153A

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA Nos.690 & 691/PUN/2016 यनधाारण वषा / Assessment Years : 2010-11 & 2012-13 Mr. Navinchandra C. Nathani, Q-22, A.P.M.C. Market II, Dana Bazar, Sector 19-A, Vashi, Navi Mumbai – 400703 PAN : AAAPT3091N .......अऩीऱाथी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, CC-1, Thane ……प्रत्यथी / Respondent Assessee by : S/Shri Vipul Shah/Rahul Shah…

Navinchandra C. Nathani, Navi Mumbai vs. Deputy Ommissioner of Income-Tax

In the result, the appeal of assessee in ITA No

ITA 690/PUN/2016[2010-11]Status: DisposedITAT Pune31 Aug 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: S/Shri Vipul Shah/Rahul ShahFor Respondent: Shri A.K. Modi
Section 14ASection 153A

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA Nos.690 & 691/PUN/2016 यनधाारण वषा / Assessment Years : 2010-11 & 2012-13 Mr. Navinchandra C. Nathani, Q-22, A.P.M.C. Market II, Dana Bazar, Sector 19-A, Vashi, Navi Mumbai – 400703 PAN : AAAPT3091N .......अऩीऱाथी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, CC-1, Thane ……प्रत्यथी / Respondent Assessee by : S/Shri Vipul Shah/Rahul Shah…

CIT v. Navinbhai N. Patel (35 Taxmann.com 312) — Cited in 10 Judgments | BharatTax