Further, in Gopal S. Pandit v. DCIT

74 Taxmann.com 273Reported decision2016#18240 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 132Section 147Section 133ASection 142(1)Section 132(4)Section 132(4A)Section 143(2)

Issues it is cited on

on money receiptsection 158bcon-moneyrejection of books of accountloose papersdocuments seizedreasoned ordersection 145(3)section 145unexplained expenditureunexplained investmentsection 69c

Judgments citing Further, in Gopal S. Pandit v. DCIT

DCIT, Central Circle 1, Rajkot vs. Yagnik Road Highstreet LLP, Rajkot

Appeal of the revenue is dismissed:

ITA 684/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing) Yagnik Road Highstreet Llp Vs. The Deputy Commissioner Of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/.Ita No. 684/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2021-22 (Hybrid Hearing) The Deputy Commissioner Of Vs. Yagnik Road Highstreet Llp Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360001 Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 स्थायी लेखासं./जी आइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 20/01/2026 घोषणा की तारीख/Date Of Pronouncement : 12/03/2026 Order

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 143(3)Section 147

…ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 511 to 513/RJT/2024 निर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23 (Hybrid Hearing) Yagnik Road Highstreet LLP Vs. The Deputy Commissioner of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, MG Road, Rajkot Rajk…

Yagnik Road Highstreet LLP, Rajkot vs. The Deputy Commissioner of Income Tax, Central -1, Rajkot

Appeal of the revenue is dismissed:

ITA 512/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 143(3)Section 147

…ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 511 to 513/RJT/2024 निर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23 (Hybrid Hearing) Yagnik Road Highstreet LLP Vs. The Deputy Commissioner of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, MG Road, Rajkot Raj…

Yagnik Road Highstreet LLP, Rajkot vs. Deputy Commissioner of Income Tax, Central -1, Rajkot

Appeal of the revenue is dismissed:

ITA 511/RJT/2024[2020-21]Status: DisposedITAT Rajkot12 Mar 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing) Yagnik Road Highstreet Llp Vs. The Deputy Commissioner Of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/.Ita No. 684/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2021-22 (Hybrid Hearing) The Deputy Commissioner Of Vs. Yagnik Road Highstreet Llp Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360001 Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 स्थायी लेखासं./जी आइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 20/01/2026 घोषणा की तारीख/Date Of Pronouncement : 12/03/2026 Order

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 143(3)Section 147

…ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 511 to 513/RJT/2024 निर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23 (Hybrid Hearing) Yagnik Road Highstreet LLP Vs. The Deputy Commissioner of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, MG Road, Rajkot Rajk…

Shri Dinesh Man Singh, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle- II, Kanpur

In the result, the appeal of the assessee is dismissed

ITA 587/LKW/2018[2016-17]Status: DisposedITAT Lucknow01 May 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shri Dinesh Man Singh Dcit Central Circle-Ii V. Shri Kanchan Khanna, 15/45- Laxmi Niwas, 10/503, B, Civil Lines, Kanpur-208001. Allenganj, Kanpur- 208001. Pan:Acqpm1819H (Appellant) (Respondent) Appellant By: Shri Vikas Garg, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Vikas Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 132Section 132(1)Section 132(4)Section 143(3)Section 250(6)

…mhakar vs Deputy Commissioner of Income Tax (OSD)-II, Central Circle- 7, Mumbai (2017) 88 Taxmann.com 408 15 Copy of decision of Hon'ble ITAT Bench Bangalore in the case of Gopal S. Pandith vs Deputy Commissioner of Income Tax Central Circle, Mangalore (2016) 74 Taxmann.com 273 16 Copy of decision in the case of Sri Satyapal Wassan L/H Sri Naresh vs ACIT (2007) 295 ITR (AT) 352. (2.3) At the time of hearing before us, the Ld. Counsel for the assessee repeated the same submissions and arguments as were raised by the assessee in the course of appellate proceedings in the office of the Ld. CIT(A). Further, he placed…

Dilip B. Patel, Mumbai vs. DCIT (OSD)-II, Cen RG 7, Mumbai

ITA 355/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Jan 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am

For Appellant: Revenue byFor Respondent: Shri Pavan Ved
Section 132Section 142(1)Section 153CSection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM Dilip B Patel आयकर अपील सं /I.T.A. No. 354/Mum/2012 (निर्धारण वर्ष / Assessment Year: 2008-09) आयकर अपील सं /I.T.A. No. 355/Mum/2012 (निर्धारण वर्ष / Assessment Year: 2009-10) बनाम / DCIT(OSD-II, CR-7) C-1, Flat No. 1504, Satellite Vs. Aayakar Bhavan, 4th Classic, Station Road, Jogeshwari (E), Mumbai- 400068. Floor, Room No. 214, Mumbai-400020. आयकर अपील सं /I.T.A. No. 5641/Mum/2015 (निर्धारण वर्ष / Assessment Year: 2009-10) Dilip B Patel बनाम / DCIT(OSD-II, CR-7) C-1, Flat No. 1504, Satellite Vs…

Further, in Gopal S. Pandit v. DCIT (74 Taxmann.com 273) — Cited in 5 Judgments | BharatTax