CIT v. Shailesh Rasiklal Mehta

176 Taxmann 270High Court2009#13648 most cited

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 143(3)Section 250 Section 115BBE Section 133(6)Section 139 Section 142(1)Section 147 Section 148

Issues it is cited on

section 69 section 69a section 148 section 147 nfac total income section 14 document interest

Judgments citing CIT v. Shailesh Rasiklal Mehta

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. VAIBHAV GINNING SPINNING MILL PVT. LTD., RAJKOT

In the result, the Appeal of the Department is dismissed

ITA 826/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Apr 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 826/Rjt/2024 िनधा"रण वष" / Assessment Year: (2017-18) (Physical Hearing) Dcit Vs. Vaibhav Ginning & Spinning Central Circle-2, Rajkot Mill Private Limited “Amruta Estate”, 2Nd Floor, Mg Road, National Highway – 27, Gondal Rajkot-360001 Rajkot Highway At Bhojpara, Gondal, Gujarat - 360311 Pan/Gir No.: Aadcv4397D (Assessee) (Respondent) िनधा"रती की ओर से/Assessee By : Shri Rajendra Singhal, Ar राज" की ओर से/Respondent By : Shri Sanjay Punglia, Cit.Dr सुनवाई की तारीख/Date Of Hearing : 26/02/2026 घोषणा की तारीख/Date Of Pronouncement : 10/04/2026

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Sanjay Punglia, CIT.DR

Section 142(1)Section 143(2)Section 143(3)Section 250Section 69A

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपील सं./ ITA No. 826/RJT/2024 िनधा"रण वष" / Assessment Year: (2017-18) (Physical Hearing) DCIT Vs. Vaibhav Ginning & Spinning Central Circle-2, Rajkot Mill Private Limited “Amruta Estate”, 2nd Floor, MG Road, National Highway – 27, Gondal Rajkot-360001 Rajkot Highway at Bhojpara, Gondal, Gujarat - 360311 PAN/GIR No.: AADCV4397D (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri Rajendra Singhal, AR राज" की ओर…

JUGAL KISHORE CHOUDHARY,JAIPUR vs. ITO WD 1(2), ALWAR, ALWAR

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

ITA 71/JPR/2025[2011-12]Status: DisposedITAT Jaipur03 Apr 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. R. S. Poonia, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT (Thro. V.C)

Section 147Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 71/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Jugal Kishore Choudhary ITO, Vs. Choudhary Motor Driving School Ward 1(2), Jakher Bhawan, Jat Mohalla Alwar Naya Bas Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADMPC5448D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. R. S. Poonia, CA jktLo…

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

ITA 549/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2012-13

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

…ITA Nos.548 & 549/Ahd/2023 Assessment Years: 2010-11 & 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.548 & 549/Ahd/2023 Assessment Years: 2010-11 & 2012-13 Bhaviniben Shah, The Income Tax Officer, 18, Amin Nagar, Ward – 1(2)(1), Ramakaka Road, (Previously Ward – 1(2)(2)) Chhani, Vadodara. Vs. Vadodara, Gaujarat – 391 740. [PAN – BZTPS 5910 C] (Appellant) (Respondent) Assessee by Shri Parimalsinh B. Parmar, AR Revenue by Shri Santosh Kumar, Sr. DR Date of Hearing 31.10.2023 Date of Pronouncement 05.01.2024 O R D E…

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

ITA 548/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2010-11

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

JYOTSNABEN N RAMI,SURAT vs. ITO WARD 3(3)(1), SURAT

In the result, grounds of appeal raised by the assessee are allowed

ITA 299/SRT/2022[2008-09]Status: DisposedITAT Surat07 Jun 2023AY 2008-09

Bench: Shri Pawan Singh(Physical Hearing) Smt. Jyotsnaben N. Rami, I.T.O., D-1 L H Road, Panchsutra Garden Ward-3(3)(1) Vs. Apartment, Opp.-Bombay Market, Surat. Surat-395006 (Gujarat) Pan No. Acapr 0313 F Appellant/ Assessee Respondent/ Revenue

Section 131Section 143(3)Section 254(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Smt. Jyotsnaben N. Rami, I.T.O., D-1 L H Road, Panchsutra Garden Ward-3(3)(1) Vs. Apartment, Opp.-Bombay Market, Surat. Surat-395006 (Gujarat) PAN No. ACAPR 0313 F Appellant/ assessee Respondent/ revenue Assessee represented by Shri Mehul Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 23/03/2023 Date of pronouncement 07/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the or…

SHRI RAYJIBHAI RAMANBHAI SOLANKI,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(3)(2),, VADODARA

In the result, appeal of the assessee is dismissed

ITA 1202/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad17 Jul 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12

For Appellant: NoneFor Respondent: Ms.Apoorva Bharadwaj, Sr.DR

Section 144Section 147Section 148

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12 Shri Rayjibhai Ramanbhai Solanki Vs. ITO, Ward-1(3)(2) At & Post Chansad, Taluka-Padra Ahmedabad. Vadodara 391 440. PAN : EOPKS 3585 A (Applicant) (Respondent) Assessee by : None Revenue by : Ms.Apoorva Bharadwaj, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 17 /07/2019 आदेश/O R D E R PER RAJPAL YADA…

SHRI NITIN PAREKH, HUF,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(4),, VADODARA

In the result, the appeal of the assessee is dismissed

ITA 923/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 Jul 2019AY 2012-13

Bench: Shri Mahavir Prasad&Shri Amarjit Singhआयकर अपील सं./I.T.A. No.923/Ahd/2017 ("नधा"रण वष" / Assessment Year:2012-13) Nitin Parekh-Huf Ito बनाम/ Ward-1(2)(4), 7, Shreepalli Madhuvanvatika, Vs. Vadodara Near Vaikunth Society, Gotri Road, Vadodara-390021 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaf Hn2 369 N .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Respondent: Shri L. P. Jain, SR.DR

Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER &SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.923/Ahd/2017 ("नधा"रण वष" / Assessment Year:2012-13) Nitin Parekh-HUF ITO बनाम/ Ward-1(2)(4), 7, Shreepalli MadhuvanVatika, Vs. Vadodara Near Vaikunth Society, Gotri Road, Vadodara-390021 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAF HN2 369 N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri B. J. Thakkar, AR अपीलाथ" ओर से/Appellant by : ""यथ"क"ओरसे / Respondentby: Shri L. P. Jain, SR.DR 08/07/2019 सुन…