Deputy Commissioner of Income-tax v. Gordhanbhai L. Talavia

146 Taxmann.com 528Reported decision2023#16817 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 69CSection 115BAASection 37Section 69ASection 143(3)Section 153CSection 115BBE

Issues it is cited on

section 10(2)(xv)section 115baabusiness connectionblock of assetsput to useon-moneyloose papersborrowed satisfactionunexplained expendituresection 115brevenue expendituresection 69c

Judgments citing Deputy Commissioner of Income-tax v. Gordhanbhai L. Talavia

ACIT, CENTRAL CIRCLE, KOTA, KOTA vs. AJAY BAKLIWAL , KOTA

In the result, the appeal filed by the revenue stands dismissed in

ITA 1413/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Apr 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1413/JP/2024 निर्धारण वर्ष / Assessment Year : 2018-19 ACIT, Central Circle, Kota बनाम Vs. Ajay Bakliwal C 6 Vallabh Bari, Vallabh Bari, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABZPB 7775 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. Rajendra Sisodia, Adv. राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT-DR सुनवाई की तारीख / Date of Hearin

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 132(1)Section 132(4)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 1413/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke ACIT, Ajay Bakliwal Vs. Central Circle, C 6 Vallabh Bari, Vallabh Kota Bari, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. An…

MAHALAXMI INFRACONTRACT LIMITED,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1702/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1578/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) -1(4), AHMEDABAD, AHMEDABAD vs. MAHALAXMI INFRACONTRACT LIMITED, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1577/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dhinal Shah, A.RFor Respondent: Shri V Nandakumar, CIT DR & B.P. Srivastava
Section 10(2)(xv)Section 3(2)Section 3(3)Section 3(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1577&1578/Ahd/2024 (Assessment Years: 2020-21 & 2021-22) Deputy Commissioner of Vs. Mahalaxmi Infracontract Ltd., Income Tax, B-21, Corporate House, Opp. Central Circle-1(4), Pakwan-II, S.G. Highway, Ahmedabad Bodakdev, Ahmedabad-380054 [PAN No.AAGCM4615E] (Appellant) .. (Respondent) I.T.A. No.1702/Ahd/2024 (Assessment Year: 2017-18) Mahalaxmi Infracontract Ltd., Vs. Deputy Commissioner of 816-817, Binori B Square-III, Income Tax, Nr. Tradebulls, Sindhu Bhavan Cen…

GIRISH NARAYAN BHERWANI,KHAR WEST MUMBAI vs. ITO IT 1(1)(1), SCINDIA HOUSE MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3803/MUM/2023[2010-11]Status: DisposedITAT Mumbai06 May 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singh, Girish Narayan Bherwani Vs. Income Tax Officer (It)–1(1)(1) 11, 2Nd Floor, Sudhama Sadan Rom No. 114, 1St Floor 3Rd Road, Khar West 400052 Scindia House, Ballard Estate Pier, Mumbai 400038 Pan/Gir No. : Anwpb5554B Appellant .. Respondent

For Appellant: Shri Nishant RuparelFor Respondent: Shri Krishna Kumar, JCIT
Section 132(4)Section 143(3)Section 148Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER, Girish Narayan Bherwani Vs. Income Tax Officer (IT)–1(1)(1) 11, 2nd Floor, Sudhama Sadan Rom No. 114, 1st Floor 3rd Road, Khar West 400052 Scindia House, Ballard Estate Pier, Mumbai 400038 PAN/GIR No. : ANWPB5554B Appellant .. Respondent Appellant by : Shri Nishant Ruparel Respondent by : Shri Krishna Kumar, JCIT Date of Hearing 06.05.2024 Date of Pronouncement 06.05.2024 आदेश / O R D E R PER AMARJIT SINGH, AM: This appeal filed by the assessee is directed against the…

Deputy Commissioner of Income-tax v. Gordhanbhai L. Talavia (146 Taxmann.com 528) — Cited in 5 Judgments | BharatTax