CIT v. Siddhartha J. Desai

10 Taxmann 1High Court1982#12012 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 131Section 133(6)Section 2(14)Section 2(14)(iii)Section 250Section 270A(8)Section 270A(9)

Issues it is cited on

agricultural incomesection 25transferopportunity of being heardtotal incomepersondocumentsection 143(3)

Judgments citing CIT v. Siddhartha J. Desai

MRS. SNEHLATA GOEL,MUMBAI vs. DY COMM OF INCOME TAX, CIR-3(3)(1), MUMBAI

ITA 1793/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Nov 2025AY 2016-17

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri S K Tulsian and Lata Goel
Section 133(6)Section 2(14)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1793/Mum/2024 (Assessment Year: 2016-17) Mrs. Snehlata Goel, DCIT-3(3)(1), 24, 4th Floor, Alka Building, Room No. 609, Aayakar Bhavan, B Road, Marine Drive, Vs. M.K. Road, Mumbai-400020. Mumbai-400020. PAN: AEMPG0144F Appellant) : Respondent) Assessee by : Shri S K Tulsian and Lata Goel, AR : Shri Swapnil Choudhary, Sr. DR Revenue by 09.10.2025 Date of Hearing : : 03.11.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is against the order of t…

BHADRABALA DHIMANTRAI JOSHI,SURAT vs. ACIT CIRCLE-1(3), SURAT

In the result, appeal of the assessee is partly allowed

ITA 126/SRT/2025[2017-18]Status: DisposedITAT Surat26 Sept 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.126/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Bhadrabala Dhimantrai Joshi Assistant Commissioner Of बनाम/ 6Th Shree Nagar Society, Ghod Income-Tax, Circle-1(3), Surat, Vs. Dod Road, Surat-395 001 Anavil Business Centre, Adajan, Surat-395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aazpj 4561 G (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri P.M. Jagasheth, Ca राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 04/08/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 20.01.2025 By The National Faceless Appeal Centre, (Nfac), Delhi /Commissioner Of Income-Tax (Appeals) [In Short, The ‘Cit(A)’] For The Assessment Year (Ay) 2017- 18, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 143(3) Of The Act On 03.12.2019. 2. Grounds Of Appeal Raised By The Assessee For The Appeal Are As Under: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Ld. Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Action Of The Assessing Officer In Making Addition Of Rs.1,21,92,898/- On Account Of Alleged Disallowing Immunity Claimed U/S.2(14) Of Income-Tax Act, 1961 By Treating Again As Business Income, Which Ground Has Never Been Conveyed And/Or Initiated To Respond & Revealed Through Assessment Order Only. As No Opportunity Is Afforded Either Through Any Notice And/Or More

Section 143(2)Section 143(3)Section 2(14)Section 2(14)(iii)Section 250Section 270ASection 270A(8)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.126/SRT/2025 Assessment Year: 2017-18 (Hybrid hearing) Bhadrabala Dhimantrai Joshi Assistant Commissioner of बनाम/ 6th Shree Nagar Society, Ghod Income-tax, Circle-1(3), Surat, Vs. Dod Road, Surat-395 001 Anavil Business Centre, Adajan, Surat-395 007 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAZPJ 4561 G (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant by Shri P.M. Jagasheth, CA राज"व क" ओर से /Respondent by Shri Ajay Uke, Sr-DR सुन…

BHARATKUMAR L. TEJANI,SURAT vs. ITO, WARD 3(3)(1), SURAT

ITA 540/SRT/2019[2014-15]Status: DisposedITAT Surat18 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) I.T.O., Shri Bharatkumar Laljibhai Tejani, Ward-3(3)(1), 286, Vithal Nagar Society, Vs. Surat. Near Hira Baugh Circle, Varacha Road, Surat-395006. Pan: Ahbpt 5143 P Appellant Respondednt Shri Bharatkumar Laljibhai I.T.O., Tejani, Ward-3(3)(1), Vs. 286, Vithal Nagar Society, Surat. Near Hira Baugh, Varacha Road, Surat-395006. Pan: Ahbpt 5143 P Appellant Respondednt

Section 254(1)Section 50CSection 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) I.T.O., Shri Bharatkumar Laljibhai Tejani, Ward-3(3)(1), 286, Vithal Nagar Society, Vs. Surat. Near Hira Baugh Circle, Varacha Road, Surat-395006. PAN: AHBPT 5143 P APPELLANT RESPONDEDNT Shri Bharatkumar Laljibhai I.T.O., Tejani, Ward-3(3)(1), Vs. 286, Vithal Nagar Society, Surat. Near Hira Baugh, Varacha Road, Surat-395006. PAN: AHBPT 5143 P APPELLANT RESPONDEDNT Assessee by Shri Sapnesh Sheth, CA Department by Shri Ashok B. Koli, CIT-DR Date o…

ITO, WARD 3(3)(1), SURAT vs. BHARATKUMAR LALJIBHAI TEJANI, SURAT

ITA 488/SRT/2019[2014-15]Status: DisposedITAT Surat18 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) I.T.O., Shri Bharatkumar Laljibhai Tejani, Ward-3(3)(1), 286, Vithal Nagar Society, Vs. Surat. Near Hira Baugh Circle, Varacha Road, Surat-395006. Pan: Ahbpt 5143 P Appellant Respondednt Shri Bharatkumar Laljibhai I.T.O., Tejani, Ward-3(3)(1), Vs. 286, Vithal Nagar Society, Surat. Near Hira Baugh, Varacha Road, Surat-395006. Pan: Ahbpt 5143 P Appellant Respondednt

Section 254(1)Section 50CSection 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) I.T.O., Shri Bharatkumar Laljibhai Tejani, Ward-3(3)(1), 286, Vithal Nagar Society, Vs. Surat. Near Hira Baugh Circle, Varacha Road, Surat-395006. PAN: AHBPT 5143 P APPELLANT RESPONDEDNT Shri Bharatkumar Laljibhai I.T.O., Tejani, Ward-3(3)(1), Vs. 286, Vithal Nagar Society, Surat. Near Hira Baugh, Varacha Road, Surat-395006. PAN: AHBPT 5143 P APPELLANT RESPONDEDNT Assessee by Shri Sapnesh Sheth, CA Department by Shri Ashok B. Koli, CIT-DR Date o…

BALUBHAI MUSTUFABHAI MAHIDA,SURAT vs. DCIT, CIRCLE-2(2), SURAT

In the result, this ground of appeal is allowed for statistical purposes

ITA 580/SRT/2019[2012-13]Status: DisposedITAT Surat29 Dec 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Balubhai Mustufabhai Mahida, D.C.I.T., Post Valak, Valak Kamrej, Circle-2(2), Vs. Surat-394180 Surat. Pan No. Bkdpm 8643 R Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 54Section 54BSection 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Balubhai Mustufabhai Mahida, D.C.I.T., Post Valak, Valak Kamrej, Circle-2(2), Vs. Surat-394180 Surat. PAN No. BKDPM 8643 R Appellant/ assessee Respondent/ revenue Assessee represented by None (Written submission) Department represented by Shri Ashok B. Koli CIT-DR Date of hearing 21/12/2022 Date of pronouncement 29/12/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the…

RAJA GOPAL REDDY GOLI,HYDERABAD vs. ITO WARD-11(5), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 139/HYD/2021[2015-16]Status: DisposedITAT Hyderabad19 Dec 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 Shri Raja Gopal Reddy Goli Vs. Income Tax Officer Hyderabad Ward 11(5) Pan:Bbwpg4389J Hyderabad (Appellant) (Respondent) Assessee By: Advocate Smt. S. Sandhya Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 13/12/2022 Date Of Pronouncement: 19/12/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 6.6.2019 Of The Learned Pr.Cit-5 Hyderabad, Relating To A.Y.2015-16. 2. The Grounds Raised By The Assessee Read As Under: 1. The Order Of The Ld. Pr. Cit Is Erroneous Both On Facts & In Law. 2. The Ld. Pr. Cit Erred In Holding That There Is Error In The Order U/S 143(3) Dated 19.12.2017 3. The Ld. Pr. Cit Ought To Have Considered The Facts That The Assessing Officer While Completing The Assessment U/S 143(3) Considered All The Facts & Circumstances & Arrived At The Total Income. 4. The Ld. Pr. Cit Erred In Holding That The Assessment Order Is Erroneous & Is Prejudicial To The Interest Of The Revenue. 5. Any Other Ground That May Be Urged At The Time Of Hearing.“ Page 1 Of 12

For Appellant: Advocate Smt. S. SandhyaFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 263

…ITA 139 of 2021 Raj Gopal Reddy Goli आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2015-16 Shri Raja Gopal Reddy Goli Vs. Income Tax Officer Hyderabad Ward 11(5) PAN:BBWPG4389J Hyderabad (Appellant) (Respondent) Assessee by: Advocate Smt. S. Sandhya Revenue by: Shri Rajendra Kumar, CIT(DR) Date of hearing: 13/12/2022 Date of pronouncement: 19/12/2022 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the order dated 6.6.2019 of th…

VASANT SHANKAR WALANJ,,PUNE vs. INCOME-TAX OFFICER,,

ITA 1006/PUN/2015[2010-11]Status: DisposedITAT Pune10 Jan 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Pankaj Garg
Section 143(3)

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं./ ITA No.1005/PUN/2015 "नधा"रण वष" / Assessment Year : 2010-11 Jagdish Nandkishor Khandelwal, 31, Bhangaewadi, Lonavala, Tal. Maval, Dist. Pune-410 401 Maharashtra. PAN : ANIPK7647J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward 8(3), Pune. ……""यथ" / Respondent आयकर अपील सं./ ITA No.1006/PUN/2015 "नधा"रण वष" /Assessment Year : 2010-11 Vasant Shankar Walanj, Vardhaman Society, Lonavala, Tal. Maval, Dist. Pun…

JAGDISH NANDKISHOR KHANDELWAL,,PUNE vs. INCOME-TAX OFFICER,,

ITA 1005/PUN/2015[2010-11]Status: DisposedITAT Pune10 Jan 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Pankaj Garg
Section 143(3)

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं./ ITA No.1005/PUN/2015 "नधा"रण वष" / Assessment Year : 2010-11 Jagdish Nandkishor Khandelwal, 31, Bhangaewadi, Lonavala, Tal. Maval, Dist. Pune-410 401 Maharashtra. PAN : ANIPK7647J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward 8(3), Pune. ……""यथ" / Respondent आयकर अपील सं./ ITA No.1006/PUN/2015 "नधा"रण वष" /Assessment Year : 2010-11 Vasant Shankar Walanj, Vardhaman Society, Lonavala, Tal. Maval, Dist. Pun…

CIT v. Siddhartha J. Desai (10 Taxmann 1) — Cited in 8 Judgments | BharatTax