Dr. S.C. Gupta v. CIT

118 Taxmann 252High Court2001#4281 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 147Section 143(3)Section 69ASection 132(4)Section 133ASection 139Section 234ASection 234B

Issues it is cited on

gaarretraction of statementsection 194qsection 10(23c)(iiiad)statement under section 132(4)section 12a(1)(ac)(i)section 158b(b)section 158bbretracted statementsection 158bb(1)survey under section 133asection 13(1)(c)

Judgments citing Dr. S.C. Gupta v. CIT

Shri Ashok Bhawarlal Jain, Pune vs. ACIT, Central Circle 1(1), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1123/PUN/2023[2018-19]Status: DisposedITAT Pune27 Mar 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

Shri Ashok Bhawarlal Jain, Pune vs. ACIT Central Circle 1(1), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1122/PUN/2023[A.Y- 2014-15]Status: DisposedITAT Pune27 Mar 2024

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

Mr. Anil Kantilal Shah, Mumbai vs. CIT (A)-51, Mumbai

In the result, the appeal of the assesse vide

ITA 228/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jul 2023AY 2020-21

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam
Section 132Section 132(4)Section 153ASection 69B

…P a g e | 1 ITA Nos. 227 & 228/Mum/2023 Mr. Anil Kantilal Shah Vs. CIT(A)-51 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 to 2020-21) Mr. Anil Kantilal Shah Vs. Commissioner of Income C-805, Suparshwa Urban Tax (Appeals)-51 CHSL, Old Nagardas Aayakar Bhavan, Road, Andheri, East M.K. Road, Mumbai – 400069 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AWTPS7928Q Appellant .. Respondent Appellant by : Anil Thakrar Respondent by : Ashok Kumar Kardam Date of Hearing…

Mr. Anil Kantilal Shah, Mumbai vs. CIT (A)-51, Mumbai

In the result, the appeal of the assesse vide

ITA 227/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jul 2023AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam
Section 132Section 132(4)Section 153ASection 69B

…P a g e | 1 ITA Nos. 227 & 228/Mum/2023 Mr. Anil Kantilal Shah Vs. CIT(A)-51 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 to 2020-21) Mr. Anil Kantilal Shah Vs. Commissioner of Income C-805, Suparshwa Urban Tax (Appeals)-51 CHSL, Old Nagardas Aayakar Bhavan, Road, Andheri, East M.K. Road, Mumbai – 400069 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AWTPS7928Q Appellant .. Respondent Appellant by : Anil Thakrar Respondent by : Ashok Kumar Kardam Date of Hearing…

DCIT, Allahabad vs. M/S Mahesh Chandra Vishnu Chandra Sarraf, Allahabad

In the result, the appeal of the revenue ITA No

ITA 216/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

Section 143(3)Section 145(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/s Mahesh Chandra Vishnu Vs. ACIT-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [PAN:-[AAQFM2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. CIT-Circle-1, Vs. M/s Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [PAN:-[AAQFM2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (in I.T.A. No. 216/Alld/2016) Assessmen…

M/S Mahesh Chandra Vishnu Chandra Sarraf, Allahabad vs. Acct, Allahabad

In the result, the appeal of the revenue ITA No

ITA 199/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

Section 143(3)Section 145(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/s Mahesh Chandra Vishnu Vs. ACIT-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [PAN:-[AAQFM2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. CIT-Circle-1, Vs. M/s Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [PAN:-[AAQFM2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (in I.T.A. No. 216/Alld/2016) Assessmen…

Dinesh Kiran Aggarwal, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2634/MUM/2013[2010-11]Status: DisposedITAT Mumbai11 Nov 2016AY 2010-11

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2010-11 Vs. Shri Dinesh Kiran Aggarwal Dcit, Central Circle 47, 101, 101,Vaikunth Bldg. Sindhi Mumbai. Society, Chembur, Mumbai- 400071 Pan No. Aabpa 6638 D Appellant .. Respondent

Section 131Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY(JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Vs. Shri Dinesh Kiran Aggarwal DCIT, Central Circle 47, 101, 101,Vaikunth Bldg. Sindhi Mumbai. Society, Chembur, Mumbai- 400071 PAN No. AABPA 6638 D Appellant .. Respondent Appellant by Shri Rakesh Joshi,AR Respondent by Shri Satya Pal Kumar, Sr. DR Date of Hearing : 23/08/2016 Date of pronouncement: 11/11/2016 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2010- 11. The appeal is d…