CIT v. Pradeep Shantilal Patel

221 Taxmann 436High Court2014#8485 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 68Section 69ASection 114BSection 133(6)Section 139(a)(5)(c)Section 142(1)Section 145(3)

Issues it is cited on

section 44afsection 262trade creditorsinadequate enquiryrevision u/s 263non application of mindsection 44asection 263(1)lack of enquirymalabar industrialsection 194asection 40a(3)

Judgments citing CIT v. Pradeep Shantilal Patel

PARESHBHAI NATVARLAL SHAH,NA vs. ARIVS.INCOME TAX OFFICER, NAVSARI

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

ITA 1007/SRT/2025[2017-18]Status: DisposedITAT Surat20 Nov 2025AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1007/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Pareshbhai Natvarlal Shah Income Tax Officer, Ward-1, बनाम/ 6-B, Sainath Society, Moroli Navsari-396 445 Vs. Bazar, Navsari-396 436 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adfps 0044 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Prakash Patel, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 13/11/2025 उद्घोषणा की तारीख/Date Of Pronouncement 20/11/2025

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 68Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1007/SRT/2025 Assessment Year: 2017-18 (Hybrid hearing) Pareshbhai Natvarlal Shah Income Tax Officer, Ward-1, बनाम/ 6-B, Sainath Society, Moroli Navsari-396 445 Vs. Bazar, Navsari-396 436 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADFPS 0044 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Prakash Patel, CA राज" की ओर से /Respondent by Shri Ajay Uke, Sr-DR सुनवाई की तारीख/Date of Hearing 13/11/2025 उद्घोषणा की तारीख/Date of P…

RAMESHKUMAR MELAPCHAND SHAH,AHMEDABAD vs. THE ITO, WARD-5(2)(4), AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

ITA 1665/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 May 2025AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133(6)Section 142(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 1618 & 1665/Ahd/2024 Assessment Year: 2017-18 Income Tax Officer Rameshkumar Ward-1(3)(1), Melapchand Shah Ahmedabad Vs 7B, Abhishek Chambers, Above Girish Colddrinks, C.G. Road, Ahmedabad Gujarat-380009 PAN: AAKHR6490R Rameshkumar Income Tax Officer Melapchand Shah Vs Ward-5(2)(4), 7B, Abhishek Ahmedabad Chambers, Above Girish Colddrinks, C.G. Road, Ahmedabad Gujarat-380009 PAN: AAKHR6490R (Appellant) (Respondent) Revenue Represented: Shri Rignesh Das, Sr.D.R.…

INCOME TAX OFFICER, WARD-1(3)(1), AHMEDABAD, AHMEDABAD vs. RAMESHKUMAR MELAPCHAND SHAH, AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

ITA 1618/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 May 2025AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133(6)Section 142(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 1618 & 1665/Ahd/2024 Assessment Year: 2017-18 Income Tax Officer Rameshkumar Ward-1(3)(1), Melapchand Shah Ahmedabad Vs 7B, Abhishek Chambers, Above Girish Colddrinks, C.G. Road, Ahmedabad Gujarat-380009 PAN: AAKHR6490R Rameshkumar Income Tax Officer Melapchand Shah Vs Ward-5(2)(4), 7B, Abhishek Ahmedabad Chambers, Above Girish Colddrinks, C.G. Road, Ahmedabad Gujarat-380009 PAN: AAKHR6490R (Appellant) (Respondent) Revenue Represented: Shri Rignesh Das, Sr.D.R.…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

SURESHBHAI MANIBHAI PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX -2,, SURAT

In the result, appeal of the assessee is allowed

ITA 103/SRT/2021[2010-11]Status: DisposedITAT Surat16 Oct 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.103/Srt/2021 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) Shri Sureshbhai Manibhai Patel Principal Commissioner Of Income Tax, Surat-2, Surat 2Nd Floor, Room At & P.O.Vanskui, Vanskui, Vs. Tal. Mahuva, Dist Surat- No. 227, Aaykar Bhavan, Majura Gate, 394240 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anbpp 7561 M (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee By : Shri P.M. Jagasheth, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.103/SRT/2021 ("नधा"रणवष" / Assessment Year: (2010-11) (Virtual Court Hearing) Shri Sureshbhai Manibhai Patel Principal Commissioner of Income Tax, Surat-2, Surat 2nd Floor, Room AT & P.O.Vanskui, Vanskui, Vs. Tal. Mahuva, Dist Surat- No. 227, Aaykar Bhavan, Majura Gate, 394240 Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ANBPP 7561 M (अपीलाथ" /Appellant) (""थ"/Respondent) िनधा"रती की ओर से /Assessee by : Shri P.M. Jagasheth, C.A राज"व क" ओर से /Respondent by: Shri Ashok B. Koli, CIT-…

HASMUKHBHAI RAVJIBHAI CHAUDHARI,MANDVI vs. INCOME TAX OFFICER, WARD - 2, BARDOLI

In the result, this ground of appeal is allowed

ITA 325/SRT/2022[2011-12]Status: DisposedITAT Surat30 Aug 2023AY 2011-12

Bench: Shri Pawan Singhआ.अ.सं./Ita No.325/Srt/2022 (Ay 2011-12) (Hearing In Physical Court) Hasmukhbhai Ravjibhai Income Tax Officer, Chaudhari, Choramba, At Ward-2, Bardoli-394601 Vs Post Choramba Taluka Mandvi, Surat-394440 Pan No: Amipc 8927 C अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 148Section 194CSection 254(1)Section 44ASection 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.325/SRT/2022 (AY 2011-12) (Hearing in Physical Court) Hasmukhbhai Ravjibhai Income Tax Officer, Chaudhari, Choramba, AT Ward-2, Bardoli-394601 Vs Post Choramba Taluka Mandvi, Surat-394440 PAN No: AMIPC 8927 C अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Sapnesh R Sheth, CA राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 30.08.2023 उद्घोषणा की तारीख/Date of 30.08.2023 pronouncement Order under section 2…

GHANSHYAM PATIDAR,UJJAIN vs. THE ITO1 (2), UJJAIN

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

ITA 27/IND/2023[2009-10]Status: DisposedITAT Indore31 May 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanighanshyam Patidar Ito 1(2) Ram Mandir Path Tarana Ujjain Vs. Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Djbpp 7093 F Assessee By Shri Santosh Deshmukh & Parth Jhawar, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.05.2023 Date Of Pronouncement 31.05.2023

Section 131Section 144Section 44ASection 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Ghanshyam Patidar ITO 1(2) Ram Mandir Path Tarana Ujjain Vs. Ujjain (Appellant / Assessee) (Respondent/ Revenue) PAN: DJBPP 7093 F Assessee by Shri Santosh Deshmukh & Parth Jhawar, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.05.2023 Date of Pronouncement 31.05.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 29.11.2022 of Ld. Commissioner of Income Tax (Appeals)…

RAJESH KUMAR VERMA,BHIWANI vs. ITO WARD -2, BHIWANI

In the result, the appeal filed by the assessee in ITA No

ITA 3286/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Sept 2021AY 2010-11

Bench: Shri N.K. Billaiya[Assessment Year: 2010-11]

For Appellant: Shri Narendra Kumar Jain, AdvFor Respondent: Shri R.K. Gupta, Sr. DR
Section 139(5)Section 147Section 148Section 234ASection 44ASection 80C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [Assessment Year: 2010-11] Shri Rajesh Kumar Verma Vs. The I.T.O Prop. R.K. Jewellers Ward – 2 Jawahar Chowk, Bhiwani Bhiwani PAN: AEJPV 9594 H [Appellant] [Respondent] Date of Hearing : 16.09.2021 Date of Pronouncement : 16.09.2021 Assessee by : Shri Narendra Kumar Jain, Adv Revenue by : Shri R.K. Gupta, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]…

ITO, NEW DELHI vs. VINEET GUPTA, NEW DELHI

In the result, all the three appeals of the Revenue are dismissed

ITA 4118/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Mar 2017AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 4116, 4117 & 4118/Del/2016 Assessment Years: 2008-09, 2010-11 & 2011-12 Vs. Sh. Income Tax Officer, Ward -5(4), Vineet Gupta, D-10, Room No. 229B, C.R. Building, Bhagwan Dass Nagar, New New Delhi Delhi PAN : AGZPG0140Q (Appellant) (Respondent) Appellant by Sh. N.K. Bansal, Sr.DR Respondent by S/sh. Gautam Jain & Piyush Kamal, Advocates Date of hearing 02.03.2017 Date of pronouncement 31.03.2017 ORDER PER O.P. KANT, A.M.: These three appeals by the Revenue…

ITO, NEW DELHI vs. VINEET GUPTA, NEW DELHI

In the result, all the three appeals of the Revenue are dismissed

ITA 4117/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Mar 2017AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 4116, 4117 & 4118/Del/2016 Assessment Years: 2008-09, 2010-11 & 2011-12 Vs. Sh. Income Tax Officer, Ward -5(4), Vineet Gupta, D-10, Room No. 229B, C.R. Building, Bhagwan Dass Nagar, New New Delhi Delhi PAN : AGZPG0140Q (Appellant) (Respondent) Appellant by Sh. N.K. Bansal, Sr.DR Respondent by S/sh. Gautam Jain & Piyush Kamal, Advocates Date of hearing 02.03.2017 Date of pronouncement 31.03.2017 ORDER PER O.P. KANT, A.M.: These three appeals by the Revenue…

ITO, NEW DELHI vs. VINEET GUPTA, NEW DELHI

In the result, all the three appeals of the Revenue are dismissed

ITA 4116/DEL/2016[2008-09]Status: DisposedITAT Delhi31 Mar 2017AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 4116, 4117 & 4118/Del/2016 Assessment Years: 2008-09, 2010-11 & 2011-12 Vs. Sh. Income Tax Officer, Ward -5(4), Vineet Gupta, D-10, Room No. 229B, C.R. Building, Bhagwan Dass Nagar, New New Delhi Delhi PAN : AGZPG0140Q (Appellant) (Respondent) Appellant by Sh. N.K. Bansal, Sr.DR Respondent by S/sh. Gautam Jain & Piyush Kamal, Advocates Date of hearing 02.03.2017 Date of pronouncement 31.03.2017 ORDER PER O.P. KANT, A.M.: These three appeals by the Revenue…