CIT v. Ranchhod Jivabhai Nakhava

21 Taxmann.com 159High Court2012#957 most cited

What is CIT v. Ranchhod Jivabhai Nakhava authority for?

When an assessee provides the identity, creditworthiness, and genuineness of lenders for cash credits under Section 68 by disclosing PAN, using account payee cheques, and furnishing confirmations, the initial burden is discharged. The onus then shifts to the Assessing Officer to verify the source of funds from the lenders' income tax records.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Ranchhod Jivabhai Nakhava · Section 68 · cash credit · unexplained money · discharge of onus · identity of creditor · creditworthiness of creditor · genuineness of transaction · account payee cheque · PAN disclosure · Assessing Officer's duty · source of source

Also reported as

208 Taxmann 35

Sections most often in play

Section 68Section 147Section 148Section 143(3)Section 115BBESection 133(6)Section 250Section 36(1)(va)

Issues it is cited on

source of sourcecreditworthiness of the creditorsummons under section 131addition under section 68permanent account numberpaper companyprincipal officersection 151(1)addition u/s 68section 254(1)genuineness of the transactionunexplained cash credit

Judgments citing CIT v. Ranchhod Jivabhai Nakhava

Assistant Commissioner of Income Tax, Central Circle -3, Surat vs. Bharatbhai Kanjibhai Kakadiya, Surat

In the result, deletion of unsecured loan of Rs

ITA 391/SRT/2023[2016-17]Status: DisposedITAT Surat24 Mar 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.391/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Bharatbhai Kanjibhai Kakadiya Income-Tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5Th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.312/Srt/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai Kakadiya Assistant Commissioner Of 27, Hans Society, Varachha Road, Vs. Income-Tax, Central Circle-3, Varachha, Surat-395 006 Surat, Room No.507, 5Th Floor, Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 132(4)Section 147Section 250Section 44ASection 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.391/SRT/2023 Assessment Year: (2016-17) (Physical court hearing) Assistant Commissioner of Bharatbhai Kanjibhai Kakadiya Income-tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AFMPK 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.312/SRT/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai…

Bharatbhai Kanjibhai Kakadiya, Surat vs. Assistant Registrar, Central Circle-3, Surat

In the result, deletion of unsecured loan of Rs

ITA 312/SRT/2023[2016-17]Status: DisposedITAT Surat24 Mar 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.391/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Bharatbhai Kanjibhai Kakadiya Income-Tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5Th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.312/Srt/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai Kakadiya Assistant Commissioner Of 27, Hans Society, Varachha Road, Vs. Income-Tax, Central Circle-3, Varachha, Surat-395 006 Surat, Room No.507, 5Th Floor, Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 132(4)Section 147Section 250Section 44ASection 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.391/SRT/2023 Assessment Year: (2016-17) (Physical court hearing) Assistant Commissioner of Bharatbhai Kanjibhai Kakadiya Income-tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AFMPK 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.312/SRT/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai…

Amitkumar Agrawal, Surat vs. ACIT, Circle 1(2), Surat

In the result, ground No.4 is partly allowed

ITA 25/SRT/2024[2017-18]Status: DisposedITAT Surat10 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 25/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Amitkumar Agrawal Assistant Commissioner Of Income- I-2474-75, Millennium Textile Tax, Circle-1(2), Surat, बनाम Market, Ring Road, Room No.213, 2Nd Floor, Vs Surat-395 002 Aaykar Bhavan, Opp. [Pan : Ajtpa 4052 E] New Civil Hospital, Majura Gate, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 25/SRT/2024 (AY 2017-18) (Physical court hearing) Amitkumar Agrawal Assistant Commissioner of Income- I-2474-75, Millennium Textile tax, Circle-1(2), Surat, बनाम Market, Ring Road, Room No.213, 2nd Floor, Vs Surat-395 002 Aaykar Bhavan, Opp. [PAN : AJTPA 4052 E] New Civil Hospital, Majura Gate, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Rasesh Shah, CA राज" की ओर से /…

Abhaykumar Sevantilal Sanghavi, Deesa vs. The ACIT, Circle- Palanpur, Palanpur

Accordingly, these grounds are dismissed as infructuous

ITA 1368/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad13 Dec 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1367/Ahd/2024 & 1368/Ahd/2024 िनधा"रण वष" /Assessment Years :2016-17 & 2017-18 Respectively Abhaykumar Sevantilal Acit Circle, Palanpur बनाम/ Sanghavi [Old Jurisdiction-Circle, V/S. Sanghavi Brothers Palanpur. 1St Floor, Swastik Bldg New Jurisdiction-Circle, Nr. City Police Station Gandhinagar.] Nr. Dena Bank, Main Bazar Deesa – 385 535 (Gujarat) "थायी लेखा सं./Pan: Afbps 1660 L (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Mehul Shah, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05/12/2024 घोषणा की तारीख /Date Of Pronouncement: 13/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: Both These Appeals Preferred By The Assessee Pertain To The Assessment Years (Ays) 2016-17 & 2017-18. Since The Issues Involved Are Common & Connected, They Were Heard Together & Are Being Disposed Of By This Consolidated Order. The Appeals Arise Out Of The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Under Section 250 Of The

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 115BSection 143(1)Section 143(3)Section 14ASection 23(4)Section 250Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1367/Ahd/2024 & 1368/Ahd/2024 िनधा"रण वष" /Assessment Years :2016-17 & 2017-18 respectively Abhaykumar Sevantilal ACIT Circle, Palanpur बनाम/ Sanghavi [Old Jurisdiction-Circle, v/s. Sanghavi Brothers Palanpur. 1st Floor, Swastik Bldg New Jurisdiction-Circle, Nr. City Police Station Gandhinagar.] Nr. Den…

Abhaykumar Sevantilal Sanghavi, Deesa vs. Old Jurisdiction- Circle, Palanpur New Jurisdiction-Circle, Gandhinagar

Accordingly, these grounds are dismissed as infructuous

ITA 1367/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad13 Dec 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1367/Ahd/2024 & 1368/Ahd/2024 िनधा"रण वष" /Assessment Years :2016-17 & 2017-18 Respectively Abhaykumar Sevantilal Acit Circle, Palanpur बनाम/ Sanghavi [Old Jurisdiction-Circle, V/S. Sanghavi Brothers Palanpur. 1St Floor, Swastik Bldg New Jurisdiction-Circle, Nr. City Police Station Gandhinagar.] Nr. Dena Bank, Main Bazar Deesa – 385 535 (Gujarat) "थायी लेखा सं./Pan: Afbps 1660 L (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Mehul Shah, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05/12/2024 घोषणा की तारीख /Date Of Pronouncement: 13/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: Both These Appeals Preferred By The Assessee Pertain To The Assessment Years (Ays) 2016-17 & 2017-18. Since The Issues Involved Are Common & Connected, They Were Heard Together & Are Being Disposed Of By This Consolidated Order. The Appeals Arise Out Of The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Under Section 250 Of The

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 115BSection 143(1)Section 143(3)Section 14ASection 23(4)Section 250Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1367/Ahd/2024 & 1368/Ahd/2024 िनधा"रण वष" /Assessment Years :2016-17 & 2017-18 respectively Abhaykumar Sevantilal ACIT Circle, Palanpur बनाम/ Sanghavi [Old Jurisdiction-Circle, v/s. Sanghavi Brothers Palanpur. 1st Floor, Swastik Bldg New Jurisdiction-Circle, Nr. City Police Station Gandhinagar.] Nr. Den…

Asstt. Commissioner of Income Tax, Faizabad vs. M/S Jeewani Fuels Pvt. Ltd, Faizabad

In the result, the appeal is allowed as discussed

ITA 303/LKW/2017[2013-14]Status: DisposedITAT Lucknow11 Nov 2024AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaasstt Commissioner Of M/S. Jeewani Fuels Pvt. V. Income Tax, Circle Ltd Dcit, Circle, Faizabad, Annexe 105, Mughalpura, Hotel Krishna Palace, Civil Faizabad-224001. Lines, Faizabad-224001. Pan:Aabcj2557K (Appellant) (Respondent)

For Appellant: Shri Mahendra Kumar, C.AFor Respondent: Shri Manu Chaurasia, CIT(DR)
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Asstt Commissioner of M/s. Jeewani Fuels Pvt. v. Income Tax, Circle Ltd DCIT, Circle, Faizabad, Annexe 105, Mughalpura, Hotel Krishna Palace, Civil Faizabad-224001. Lines, Faizabad-224001. PAN:AABCJ2557K (Appellant) (Respondent) Appellant by: Shri Mahendra Kumar, C.A Respondent by: Shri Manu Chaurasia, CIT(DR) Date of hearing: 05 11 2024 Date of pronouncement: 11 11 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This is an appeal preferred by the revenue agai…

Deputy Commissioner of Income Tax, Central Circel-1(2, Nagpur vs. M/S. Vibrant Global Capital Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 229/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Oct 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.229/Nag./2022 (Assessment Year : 2014–15) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Nagpur v/s M/s. Vibrant Global Capital Ltd. Unit no.202, Tower–A ……………. Respondent Peninsula Business Park Senapati Bapat Marg, Lower Parel Mumbai 400 013 PAN – aaacv5656j Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 24/10/2024 Date of Order – 25/10/2024 O R D E R PER K.M. ROY, A.M. This appeal has been filed…

ITO, Ward-3(3)(3), Ahmedabad vs. Niyati Sanket Shah, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 723/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 143(1)Section 143(3)Section 148Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2011-12 Income Tax Officer, Niyati Sanket Shah Ward-3(3)(3), 104, Prerna Tirth-2, Ahmedabad Vs Nr. Prerna Tirth Derasar, Satellite, Ahmedabad Gujarat-380015 (Appellant) PAN: BFUPS6834Q (Respondent) Assessee Represented: Shri S.N. Divetia, A.R. & Shri Samir Vora, A.Rs. Revenue Represented: Shri Ashok Kumar Suthar, Sr.D.R. Date of hearing : 25-09-2024 Date of pronouncement : 27-09-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER…

Navin Kalidas Patel, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal preferred by the assessee is dismissed

ITA 109/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad14 Aug 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 109/Ahd/2021 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2015-16) िनधा"रण वष" िनधा"रण वष" बनाम बनाम/ बनाम बनाम Navin Kalidas Patel The Pr.Cit-3 802, Block –A, Status Ahmedabad Vs. Appartment, Opp. T. V. Tower, Drive-In-Road, Ahmedabad, Gujarat, 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Achpp0215B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Sudhendu Das, Cit. Dr Date Of Hearing 05/08/2024 Date Of Pronouncement 14/08/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax, Ahmedabad-3, (In Short ‘The Pr. Cit’) Dated 29.03.2021 In Exercise Of His Revisionary Power Under Section 263 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Return Of Income For A.Y. 2015-16 Was Filed By The Assessee On 25.01.2016 Showing Total Income Of Rs.2,03,730/-. The Case Was Selected For Scrutiny

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri Sudhendu Das, CIT. DR
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 109/Ahd/2021 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2015-16) िनधा"रण वष" िनधा"रण वष" बनाम बनाम/ बनाम बनाम Navin Kalidas Patel The Pr.CIT-3 802, Block –A, Status Ahmedabad Vs. Appartment, Opp. T. V. Tower, Drive-in-Road, Ahmedabad, Gujarat, 380054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACHPP0215B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. ""यथ" क" ओर से/Resp…

M/S. Shri Rang Infrastructure Pvt. Ltd., Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

…ITA No.665/Ahd/2019 Assessment Year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Shri Rang Infrastructure Deputy Commissioner of Pvt. Ltd., Income Tax, Shyamvan, Gandhinagar Circle, B/h. Vrundavan Hotel, Gandhinagar. Koba Circle, Vs. Post: Koba Dist. Gandhinagar – 382 007 Gujarat. [PAN – AAICS 9126 J] (Appellant) (Respondent) Assessee by Shri M.S. Chhajed, AR Revenue by Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 15.07.2024 Date of Pr…

The ITO, Ward-1(2)(1), Vadodara vs. M/S. Meet Enterprises, Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1772/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 68

…xplanation IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “ B ” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2013-14 The I.T.O, M/s.Meet Enterprises Ward-1(2)(1), Plot No.355-356 Vadodara. Vs Por Ramangamdi, GIDC Estate, Vadodara-391243. PAN: AAKFM0212C (Appellant) (Respondent) Revenue Represented: Ms Neeju Gupta, Sr-DR Assessee Represented: Shri Sanjay R Shah, AR Date of hearing : 10-04-2024 Date of pronouncement : 05-07-2024 आदेश/ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Revenue as against the appellate order…

Shri Mufiz Burhamuddin Siddiqui, Mumbai vs. The ACIT Circle-2(1)(1), Ahmedabad

In the result, Ground No. 6 of the assessee's appeal is allowed for statistical purposes

ITA 75/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. S. Chhajed, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR
Section 139Section 36(1)(vii)Section 40Section 41Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.75/Ahd/2022 (Assessment Year: 2014-15) Shri Mufiz Burhamuddin Siddiqui, Vs. Assistant Commissioner of C-610, Hillside Apartment, Income Tax, Rajeha Vihar, Chandivali, Circle-2(1)(1), Powai, Mumbai-400072 Ahmedabad [PAN No.AMKPS3045D] (Appellant) .. (Respondent) Appellant by : Shri M. S. Chhajed, A.R. Respondent by: Shri Aarsi Prasad, CIT-DR Date of Hearing 14.03.2024 Date of Pronouncement 10.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: T…

Bharath Hi-Tech Builders Pvt. Ltd., Bangalore vs. ACIT, Circle-1(1)(2), Bangalore

ITA 1035/BANG/2023[2017-18]Status: DisposedITAT Bangalore04 Apr 2024AY 2017-18

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Inder Paul Bansal &For Respondent: Shri Nilanjan Dey, Addl. CIT (DR)
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1035/Bang/2023 Assessment Year : 2017-18 Bharath Hi-Tech Builders Pvt. Ltd., 304 and 306 Gold Tower, 3rd Floor, Gold Residency Road, Bangalore-560 025. PAN : AAACK 8043 N APPELLANT The Asst. Commissioner of Income Tax, Vs. Circle-1(1)(2), Bangalore. RESPONDENT Assessee by : Shri Inder Paul Bansal & Shri Vivek Bansal, Advocates Revenue by : Shri Nilanjan Dey, Addl. CIT (DR) Date of hearing : 07.03.2024 Date of Pronouncement: 04.04.2024 ORDER PER SHRI LAXMI P…

The ITO, Ward-1(2)(4), Ahmedabad vs. Shri. Sureshchandra Shantilal Brahmbhatt, Ahmedabad

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

ITA 1549/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2016-17

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2016-17 Income Tax Officer, Shri. Sureshchandra Shantilal Ward-1(2)(4), Ahmedabad, Brahmbhatt, Room No. 220, V. 4 Shreenath Bangalow Part-2 2Nd Floor, Aayakar Bhawan, Opp. Matrushree Party Plot, Near Sachin Tower, Vejalpur, Chandkheda, Ahmedabad-380005 Ahmedabad-380051, Gujarat Gujarat Pan:Actpb8904H (Appellant) (Respondent) Assessee By: Sh. Tushar Hemani, Sr. Ar & Sh. Parimalsinh Parmar, Ar Revenue By: Sh. Prasad Rao Waghe Annasaheb, Sr. Dr Date Of Hearing: 25.01.2024 Date Of Pronouncement: 03.04.2024

For Appellant: Sh. Tushar Hemani, Sr. AR & Sh. ParimalsinhFor Respondent: Sh. Prasad Rao Waghe Annasaheb, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH , AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2016-17 Income Tax Officer, Shri. Sureshchandra Shantilal Ward-1(2)(4), Ahmedabad, Brahmbhatt, Room No. 220, v. 4 Shreenath Bangalow Part-2 2nd Floor, Aayakar Bhawan, Opp. Matrushree Party Plot, Near Sachin Tower, Vejalpur, Chandkheda, Ahmedabad-380005 Ahmedabad-380051, Gujarat Gujarat PAN:ACTPB8904H (Appellant) (Respondent) Assessee by: Sh. Tushar Hemani, Sr. AR & Sh. Parimalsinh Parmar, AR Revenue by: Sh. Prasad Rao Waghe Annasaheb, S…

Dy. Commissioner of Income Tax, Central Cir., 2, Surat vs. Vijaybhai Malabhai Bharwad, Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर(खोज-और-ज"ती)अपील सं/IT(SS)A Nos.23 & 24/SRT/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The DCIT, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPV4173C (Appellant) (Respondent) आयकर अपील सं./ITA No.118/SRT/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The ACIT, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायी…

Vijaybhai Malabhai Bharwad, Surat vs. Asst. Commissioner of Income Tax, Cir., -1(2), Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर(खोज-और-ज"ती)अपील सं/IT(SS)A Nos.23 & 24/SRT/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The DCIT, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPV4173C (Appellant) (Respondent) आयकर अपील सं./ITA No.118/SRT/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The ACIT, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायी…

Rajeshbhai D. Dungarani (HUF), Surat vs. Income Tax Officer, Ward -3(2)(3), Surat

In the result, the substantial ground of appeal as framed by me is allowed

ITA 561/SRT/2023[2011-12]Status: DisposedITAT Surat29 Nov 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Rajeshbhai D Dungarani (Huf), I.T.O., 15-A, Sundaram Park Society, Ward-3(2)(3), Vs. Dabholi Road, Surat-395004 Surat. (Gujarat) Pan No. Aakhr 4970 E Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 148Section 254(1)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Rajeshbhai D Dungarani (HUF), I.T.O., 15-A, Sundaram Park Society, Ward-3(2)(3), Vs. Dabholi Road, Surat-395004 Surat. (Gujarat) PAN No. AAKHR 4970 E Appellant/ assessee Respondent/ revenue Assessee represented by Shri Keyur Sheth, Advocate Department represented by Shri Vinod Kumar, Sr. DR Appeal instituted on 14/08/2023 Date of hearing 28/11/2023 Date of pronouncement 29/11/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee i…

Assistant Commissioner of Income Tax, Cir - 1(3), Surat vs. Rajgreen Infralink LLP, Surat

In the result, the ground No

ITA 375/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.257 & 375/SRT/2023 (AY 2018-19) (Hearing in Physical Court) Rajgreen Infralink LLP Deputy Commissioner of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 PAN No. AAVFR 8064 N Assistant Commissioner of Income- Rajgreen Infralink LLP Vs tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3rd Floor, Anavi…

Rajgreen Infralink LLP, Surat vs. Dy. Commissioner of Income Tax, Circle - 1(3), Surat

In the result, the ground No

ITA 257/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.257 & 375/SRT/2023 (AY 2018-19) (Hearing in Physical Court) Rajgreen Infralink LLP Deputy Commissioner of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 PAN No. AAVFR 8064 N Assistant Commissioner of Income- Rajgreen Infralink LLP Vs tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3rd Floor, Anavi…

Assistant Commissioner of Income Tax, Central Circle -3, Surat vs. M/S V Square Project, Surat

ITA 75/SRT/2023[2017-18]Status: DisposedITAT Surat23 Oct 2023AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.75/Srt/2023 (Ay 2017-18) (Hearing In Virtual Court) Asstt. Commissioner Of Income- M/S V Square Project Tax, Central Circle-3, Surat, 206, 2Nd Floor, Shanti Vs Room No. 507, 5Th Floor, Aaykar Arcade, 132Ft Ring Road, Bhavan, Majura Gate, Surat- Ahmedabad-380013 395001 Pan No. Aaifv 1955 B अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.75/SRT/2023 (AY 2017-18) (Hearing in Virtual Court) Asstt. Commissioner of Income- M/s V Square Project tax, Central Circle-3, Surat, 206, 2nd Floor, Shanti Vs Room No. 507, 5th Floor, Aaykar Arcade, 132FT Ring Road, Bhavan, Majura Gate, Surat- Ahmedabad-380013 395001 PAN No. AAIFV 1955 B अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Saurabh Soparkar, Sr. Advocate with Urvashi Shodhan Advocate & P…