CIT v. Rewashanker A. Kothari

155 Taxmann 214High Court2006#22776 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2023.

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Judgments citing CIT v. Rewashanker A. Kothari

Girdharbhai Haribhai Gajera, Surat vs. ITO(International Taxation), Surat

In the result, additional grounds raised by the assessee is allowed

ITA 143/SRT/2019[2015-16]Status: DisposedITAT Surat22 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

For Appellant: Shri Hiren R.Vepari, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R

Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 271Section 45(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.143/SRT/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1st Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABEPG 7339 M (Assessee ) (Respondent) "नधा"रती क" ओर से /Assessee by : Shri Hiren R.Vepari, C.A राज"व क" ओर से /Respondent by : Shr…

Harshadkumar Amrutlal Patel, Mehsana vs. DCIT, Mehsana Circle, Mehsana

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

ITA 361/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad16 Sept 2019AY 2015-16

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 361/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2015-16)

For Appellant: Shri S. N. Divatia, A.R

…tc. 5) The appellant has relied on the decision of HonlDle ITAT, Ahmedabad in the case of Shri Ajitkumar T. Patel Vs. DCIT for A.Y.2008-09 in ITA N0.826/AHD/2010, Deepchand & Co. Vs. CTT(107-ITR-716(Allahabad High Court, CIT Vs. Rewashanker A. Kothari (2006) 155 Taxmann 214 (Gujarat High Court, JankiRam Bahadur Ram(1965) 57 ITR 21 (Supreme Court) which all have been reproduced in the case of Shri Ajitkumar T. Patel(Supra). On the strength of the contentions with judicial citations, the appellant stated that the transaction of purchase and sale of land should not be considered as adventure in the nature of busine…

Sh. Rakesh Kumar Gupta, New Delhi vs. ITO, New Delhi

In the result, the appeal is dismissed

ITA 5845/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Oct 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 133(6)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 5845/Del./2014 Assessment Year: 2010-11 Rakesh Kumar Gupta, vs. Income-tax Officer, 267, Sukhdev Vihar, New Delhi. Ward 37(3), New Delhi PAN – AEKPG6510R (Respondent) (Appellant) Appellant by Sh. KVS Gupta, Advocate Respondent by Sh. Arun Kumar Yadav, Sr. DR Date of Hearing 14.09.2017 Date of Pronouncement 09.10.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)- XXVIII, New Delhi dated 21.08.2014 for the…