CIT v. PradipShantilal Patel

42 Taxmann.com 2High Court2014#6500 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 44ADSection 142(1)Section 143(3)Section 147Section 148Section 115BBESection 139Section 139(1)

Issues it is cited on

section 44adsection 44asection 44section 69section 25section 148section 147business

Judgments citing CIT v. PradipShantilal Patel

NILESH JAIN,INDORE vs. INCOME TAX OFFICER 1(1), INDORE, INDORE

Appeal is partly allowed

ITA 631/IND/2025[2011-12]Status: DisposedITAT Indore17 Apr 2026AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Nilesh Jain, Ito 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Ajxpj3919M Assessee By Shri Pankaj Mogra, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)Section 147Section 148Section 253(5)Section 44ASection 68

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year:2011-12 Nilesh Jain, ITO 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AJXPJ3919M Assessee by Shri Pankaj Mogra, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.04.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 26.09.2024 passed by learned Commissioner of Income-Tax…

ANIL RADHESHYAM SHARMA,SURAT vs. ITO, WARD 2(3)(1), SURAT

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

ITA 888/SRT/2024[2011-12]Status: DisposedITAT Surat26 Sept 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.888/Srt/2024 Assessment Year: 2011-12 (Hybrid Hearing) Anil Radheshyam Sharma, Income Tax Officer, Ward – बनाम/ 73, Shyamal Dham Row 2(3)(1), Surat Vs. House, Godadara, Surat – 395 012 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bdhps8135D (""थ"/Respondent) (अपीलाथ"/Appellant)

Section 139(1)Section 143(2)Section 143(3)Section 148Section 250Section 44A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.888/SRT/2024 Assessment Year: 2011-12 (Hybrid hearing) Anil Radheshyam Sharma, Income Tax Officer, Ward – बनाम/ 73, Shyamal Dham Row 2(3)(1), Surat Vs. House, Godadara, Surat – 395 012 "थायीलेखासं./जीआइआरसं./PAN/GIR No: BDHPS8135D (""थ"/Respondent) (अपीलाथ"/Appellant) िनधा"रती की ओर से/Appellant by Shri Sapnesh R Sheth, CA राज"कीओरसे /Respondent by Shri Ajay Uke (Sr. DR) 09/07/2025 सुनवाई की तारीख/Date of Hearing उद्घोषणा की तारीख/Date of Pro…

SACHIN KUMAR DIXIT,FARRUKHABAD vs. INCOME TAX OFFICER, WARD-4(2)(2), FARRUKHABAD, FARRUKHABAD

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

ITA 203/AGR/2024[2017-18]Status: DisposedITAT Agra19 Feb 2025AY 2017-18

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2017-18

Section 115BSection 142(1)Section 144Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Mr. Sachin Kumar Dixit, Income-tax Officer, 4/11, Nunhai Street, v. Ward 4(2)(2), Farrukhabad, Nunhai, U.P. Farrukhabad-209625 , U.P. PAN : CLEPD8612C (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangi, C.A. Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 20.01.2025 Date of pronouncement 19.02.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 203/Agr/2024 for the assessment year 2017-18 has arisen from the appellate…

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-…

VASANTLAL UKAJI PUROHIT,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(8), SURAT

In the result, ground No. 2 and 3

ITA 125/SRT/2022[2012-13]Status: DisposedITAT Surat30 Jan 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) Vasantlal Ukaji Purohit, I.T.O. Shop No. 79, Bhatar Circle, Near Cng Ward-1(3)(8), Vs. Gas Circle, Bhatar Road, Aayakar Bhavan, Surat-395017. Majura Gate, Surat. Pan No. Asopp 2333 H Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 143(2)Section 147Section 148Section 254(1)Section 44ASection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Vasantlal Ukaji Purohit, I.T.O. Shop No. 79, Bhatar Circle, Near CNG Ward-1(3)(8), Vs. Gas Circle, Bhatar Road, Aayakar Bhavan, Surat-395017. Majura Gate, Surat. PAN No. ASOPP 2333 H Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jagasheth, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 19/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee i…

ASHA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 157/NAG/2021[2018-2019]Status: DisposedITAT Nagpur08 Jun 2022AY 2018-2019

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2018-19 Smt. Asha Shankarlal Tanwani Vs. The Acit 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur Pan No.:Bnvpt 1763 J Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /6/2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)– 3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2018-19. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law. 2. On The Fact & Circumstances Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Income Determined By The Assessing Officer At Rs.15,02,106/- Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2018-19 Smt. Asha Shankarlal Tanwani Vs. The ACIT 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur PAN No.:BNVPT 1763 J Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /6/2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8th October 2021, passed by the Commis…

NIKITA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 156/NAG/2021[2019-2020]Status: DisposedITAT Nagpur08 Jun 2022AY 2019-2020

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Ms. Nikita Shankar Lal Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) Pan No.:Borpt 4644 F Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /6 /2022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Ms. Nikita Shankar Lal Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) PAN No.:BORPT 4644 F Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned order…

NIKITA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 155/NAG/2021[2018-19]Status: DisposedITAT Nagpur08 Jun 2022AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2018-19 Ms. Nikita Shankar Lal Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) Pan No.:Borpt 4644 F Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /62022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2018-19. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2018-19 Ms. Nikita Shankar Lal Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) PAN No.:BORPT 4644 F Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /62022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned order d…

SHRI ANKIT SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANAT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 154/NAG/2021[2019-20]Status: DisposedITAT Nagpur08 Jun 2022AY 2019-20

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Ankit Shankar Lal Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) Pan No.:Biapt 4756 R Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8/6 /2022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Assessee Has Filed The Present Appeal On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 4Section 44ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Shri Ankit Shankar Lal Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) PAN No.:BIAPT 4756 R Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8/6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned order…

ANKIT SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 153/NAG/2021[2018-19]Status: DisposedITAT Nagpur08 Jun 2022AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2018-19 Shri Ankit Shankar Lal Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) Pan No.:Biapt 4756 R Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 / 6 /2022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2018-19. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2018-19 Shri Ankit Shankar Lal Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar, Pandhuna Pandhurna Nagpur Chhindwara – 480 334 (M.P.) PAN No.:BIAPT 4756 R Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 / 6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned orde…

HARSHA SANTOSH TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 161/NAG/2021[2019-2020]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2020

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Harsha Santosh Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Pandhurna, Nagpur Chhindwara 480334 (M.P.) Pan No.:Bobpt 5794 Q Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 /6 /2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Thoctober 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Shri Harsha Santosh Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Pandhurna, Nagpur Chhindwara 480334 (M.P.) PAN No.:BOBPT 5794 Q Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 /6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8thOctober 20…

HARSHA SANTOSH TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is partly allowed

ITA 160/NAG/2021[2018-2019]Status: DisposedITAT Nagpur07 Jun 2022AY 2018-2019

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2018-19 Shri Harsha Santosh Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Nagpur Pandhurna 480334 (M.P.) Pan No.:Bobpt 5794 Q Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 / 6 /2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2018-19. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2018-19 Shri Harsha Santosh Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Nagpur Pandhurna 480334 (M.P.) PAN No.:BOBPT 5794 Q Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 / 6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8th October 2021, passe…

ASHA SHANKARLAL TANWANI,CHHINDWARA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, assessee’s appeal is party allowed

ITA 158/NAG/2021[2019-2021]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2021

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Smt. Asha Shankarlal Tanwani Vs. The Acit 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur Pan No.:Bnvpt 1763 J Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 / 6 /2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115BSection 131Section 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Smt. Asha Shankarlal Tanwani Vs. The ACIT 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur PAN No.:BNVPT 1763 J Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 / 6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8th October 2021, passed by the Comm…

M/S. VIJAY H. LILAWALA,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(5),, SURAT

In the result, the appeal of the assessee is allowed

ITA 2044/AHD/2016[2008-09]Status: DisposedITAT Surat12 Feb 2020AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.2044/Ahd/2016 िनधा"रणवष"/Assessment Year: 2008-09 M/S. Vijay H Lilawala, V. Income Tax Officer, 2/1174, Sakdisweri, Sangrampur, Ward-1(2)(5), Surat. Surat-395 002. [Pan: Aazpl 4924 F] अपीलाथ" / Appellant ""थ"/Respondent Shri Mehul Shah, Ca िनधा"रतीकीओरसे /Assessee By Ms. Anupama Singla, Sr. Dr राज"कीओरसे /Revenue By सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 12-02-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-Ii, Surat [In Short “The Cit(A)”] Dated 24-05-2016, For The Assessment Year 2008-09. 2. Ground No.1 & 3 Are Reopening Of Assessment Is Not Pressed Before Us, Hence, The Same Is Treated As Dismissed As Not Pressed. Ground No.2 Relates To Confirming The Action Of The Ao In Making 3. Addition Of Rs.20,38,261/- On Account Of Deposit In The Bank Account From Undisclosed Sources. Brief Facts Of The Cases Are That The Ao Noticed That There Are Deposits 4. To The Tune Of Rs.20,38,261/- In His Bank Account For The Year Under Consideration. It Was Explained That The Cash Deposit In The Bank Account

Section 44A

…M/s. Vijay H Lilawala v. ITO, Ward-1(2)(5),Surat/ITA. 2044/AHD/2016/A.Y.2008-09 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2044/AHD/2016 िनधा"रणवष"/Assessment Year: 2008-09 M/s. Vijay H Lilawala, V. Income Tax Officer, 2/1174, Sakdisweri, Sangrampur, Ward-1(2)(5), Surat. Surat-395 002. [PAN: AAZPL 4924 F] अपीलाथ" / Appellant ""थ"/Respondent Shri Mehul Shah, CA िनधा"रतीकीओरसे /Assessee by Ms. Anupama Singla, Sr. DR राज"कीओरसे /Revenue by सुनवाईकीतारीख/ Date of hearing: 11-02-2020 उद्घोषणाकीता…

JYOTIBEN KETAN KUMAR RANA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(2), SURAT

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

ITA 354/SRT/2017[2009-10]Status: DisposedITAT Surat10 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.354/Srt/2017 िनधा"रण वष"/Assessment Year:2009-10 Smt. Jyotiben Ketankumar Income Tax Officer, Rana, Ward- 1(2)(2) Surat 79 Jangnath Society, Khatodara Udhna Surat Pan: Akapr 7370 L अपीलाथ" Appellant ""यथ"/Respondent

Section 124Section 139Section 143Section 147Section 148Section 3

…Jyotiben Ketankumar Rana v. ITO-Wd-1(2)(2)Surat/I.T.A.No. 354/SRT/2017/A.Y. 09-10 Page 1 of 12 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.354/SRT/2017 िनधा"रण वष"/Assessment Year:2009-10 Smt. Jyotiben Ketankumar Income Tax Officer, Rana, Ward- 1(2)(2) Surat 79 Jangnath Society, Khatodara Udhna Surat PAN: AKAPR 7370 L अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee by Shri Suresh K. Kabra, CA राज"व क" ओर से /Revenue by Mrs. Anupama Singla, Sr.D.R. सुन…

JAYESH N BARAD,,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD

In the result, the appeal of the assessee for AY 2010-11 is partly allowed

ITA 529/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad11 Sept 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri K. H. Shah & Shri Aman
Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 529/Ahd/2018 & 40/Ahd/2019 ("नधा"रण वष" / Assessment Years : 2010-11 & 2009-10) Jayesh N Barad The Dy. Commissioner of बनाम/ C/o JHS & Associates LLP Income Tax Vs. Chartered Accountants Circle – 1(1)(1), 206, Shital Varsha, Opp. P Ahmedabad C Jewellers, Shivranjani Cross Road, Satelite, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AUYPB8944Q .. (अपीलाथ" /Appellant) (""यथ…

THE DCIT, CIRCLE-1(2),, BARODA vs. SHRI ANIRUDH P. SHETHI,, BARODA

In the result, the appeal of the Revenue is dismissed

ITA 345/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Pradad

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRADAD, JUDICIAL MEMBER I.T.A. No. 345/AHD/2015 & CO No. 01/Ahd/2019 ("नधा"रण वष" / Assessment Year: 2011-12) The DCIT, बनाम/ Shri Anirudh P. Sethi Circle- 1(2), B-228, Anand Baug Society, Vs. 2nd Floor, Aaykar Makarpura, Baroda Bhavan, Race Course Circle, Baroda "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ANB PS5 743 A (Respondent/Cross Objector) (Appellant/Respondent) .. Shri Sumit Kr. Verma, Sr. अपीलाथ" ओर से /Appellant by : DR. None ""…

AMIT JAIN,FIROZABAD vs. ITO-2(2)(1), FIROZABAD

In the result, the appeal is dismissed”

ITA 287/AGR/2017[2013-14]Status: DisposedITAT Agra22 Mar 2019AY 2013-14

Bench: The Learned Cit (A).

Section 143(2)Section 144Section 234BSection 271(1)(c)Section 44ASection 69

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before: Shri Sudhanshu Srivastava, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year: 2013-14 Sh. Amit Jain, 17/4, vs. Income-tax Officer, Hanuman Road, Firozabad 2(2)(1), Firozabad. PAN – ACYPJ7566Q (Respondent) (Appellant) Appellant by Sh. Anurag Sinha, Advocate Respondent by Sh. Waseem Arshad, Sr. DR Date of Hearing 21.02.2019 Date of Pronouncement 22 .03.2019 ORDER PER SUDHANSHU SRIVASTAVA J.M.: This appeal is filed by the assessee against the order dated 10.03.2017 passed by the Ld. CIT (Appeals)-I, Agra {CIT (A) } for t…