Farhan Shaikh v. Deputy Commissioner of Income Tax

320 CTR 26High Court#20480 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 133A Section 143(3)Section 147 Section 271(1)(c)Section 274

Issues it is cited on

surrender of income full and true disclosure section 271(l)(c)furnishing inaccurate particulars of income furnishing inaccurate particulars non-application of mind section 274 concealment of income accommodation entry section 133 section 133a levy of penalty

Judgments citing Farhan Shaikh v. Deputy Commissioner of Income Tax

Anatek Services Pvt Ltd, Mumbai vs. ITO Ward 14(1)(1), Mumbai

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

ITA 368/MUM/2025[2002-03]Status: DisposedITAT Mumbai30 Apr 2025AY 2002-03

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…ncealment of particulars of income or for furnishing inaccurate particulars of income. For this, the ld. AR relied on the Full Bench decision of the Hon'ble Jurisdictional High Court in the case of Mohammad Farhan Shaikh vs. Deputy Commissioner of Income Tax, 320 CTR 26 (Bombay HC) and Omprakash T. Mehta vs. Income Tax Officer, (Bombay HC), 316 CTR 280. 9. The learned Departmental Representative (ld. DR for short) on the other hand controverted the said fact and stated that there was no prejudice caused to the assessee and relied on the decision of the lower authorities. 10. We have heard the rival submissions an…

Anatek Services Pvt Ltd, Mumbai vs. Income Tax Officer 14(1)(1), Mumbai

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

ITA 367/MUM/2025[2001-02]Status: DisposedITAT Mumbai30 Apr 2025AY 2001-02

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

Anatek Services Pvt Ltd, Mumbai vs. Income Tax Officer -14(1)(1), Mumbai

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

ITA 366/MUM/2025[1999-00]Status: DisposedITAT Mumbai30 Apr 2025AY 1999-00

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Haridas BhatFor Respondent: Shri. Ram Krishn Kedia (SR. DR.)

Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…ncealment of particulars of income or for furnishing inaccurate particulars of income. For this, the ld. AR relied on the Full Bench decision of the Hon’ble Jurisdictional High Court in the case of Mohammad Farhan Shaikh vs. Deputy Commissioner of Income Tax, 320 CTR 26 (Bombay HC) and Omprakash T. Mehta vs. Income Tax Officer, (Bombay HC), 316 CTR 280. 9. The learned Departmental Representative (ld. DR for short) on the other hand controverted the said fact and stated that there was no prejudice caused to the assessee and relied on the decision of the lower authorities. 10. We have heard the rival submissions an…

Shri Arvin Damodarlal Biyani, Mumbai vs. DCIT -11(2) (1), Mumbai

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

ITA 1453/MUM/2022[2010-11]Status: DisposedITAT Mumbai06 Jan 2023AY 2010-11

Bench: Shri B. R. Baskaran, Am & Ms. Kavitha Rajagopal, Jm Shri Arvind Damodarlal Biyani Dcit-11(2) 6-161, Mittal Estate, Mumbai Vs. Sir M. V. Road, Andheri (E), Mumbai-400 059 Pan/Gir No. Aadpb 0689 H (Appellant) (Respondent) : : Shri Hiro Rai Assessee By Revenue By : Shri Manoj Sinha Date Of Hearing : 11.10.2022 Date Of Pronouncement : 06.01.2023

For Respondent: Shri Manoj Sinha

Section 143(3)Section 250Section 271(1)(c)Section 80CSection 80D

…ection 271(1)(c), penalty was levied. The ld. AR further stated that the A.O. has failed to strike of the irrelevant ground in the penalty notice. The ld. AR relied on the decision of the Hon'ble Bombay High Court in the case of Mohd. Farhan A. Shaikh v. ACIT 320 CTR 26 (Bom)(FB). 7. The ld. Departmental Representative (ld. DR for short), on the other hand, controverted the same and relied on the decision of the lower authorities. 3 Shri Arvind Damodarlal Biyani vs. DCIT 8. Having heard the rival submissions and perused the materials available on record, it is observed that the assessee’s case was selected fo…