How many judgments cite Geetaben Dineshchandra Gupta v. ITO?

21 judgments on BharatTax cite Geetaben Dineshchandra Gupta v. ITO (129 Taxmann.com 346), spanning 2022 to 2026.

Which sections of the Income Tax Act does Geetaben Dineshchandra Gupta v. ITO come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 68, Section 131, Section 132, Section 133(6).

Geetaben Dineshchandra Gupta v. ITO

129 Taxmann.com 346High Court2021#5576 most cited

What is Geetaben Dineshchandra Gupta v. ITO authority for?

The Gujarat High Court held that there must be a direct nexus or live link between the material that came to the Assessing Officer's notice and the formation of the belief that income had escaped assessment, arising from the assessee's failure to disclose all material facts.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Geetaben Dineshchandra Gupta · ITO · 129 Taxmann.com 346 · 441 ITR 698 · reassessment · formation of belief · live link · third party information · investigation wing · section 147 · section 148

Also reported as

441 ITR 698

Sections most often in play

Section 147 Section 148 Section 68 Section 131 Section 132 Section 133(6)Section 143(3)Section 144

Read the full judgment

Issues it is cited on

principal chief commissioner of income-tax substantive assessment peak credit theory live link third party information section 131(1)faceless assessment scheme section 120 preponderance of probability entry operator section 2(14)section 151a

Judgments citing Geetaben Dineshchandra Gupta v. ITO

Chandrakant Prahladbhai Patel, Ahmedabad vs. Pr. CIT-1, Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 2621/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2008-09

For Appellant: Shri A.C. Shah, A.R. &For Respondent: Shri Mudit Nagpal, CIT-D.R

Section 133(6)Section 143(3)Section 147Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2008-09 Chandrakant Prahladbhai Principal CIT-1, Patel, 2254/1, H.M. Room No. 304, C Wing, 3rd Floor, House, Mahurat Pole, Vs Manek Chowk, Pratyaksh Kar Ahmedabad Bhavan, Ambawadi, PAN: AOZPP4246C Ahmedabad-380015 (Appellant) (Respondent) Assessee by: Shri A.C. Shah, A.R. & Shri Bhadresh Gandhakwala, A.R. Revenue by: Shri Mudit Nagpal, CIT-D.R. Date of hearing : 28-04-2022 Date of pronouncement : 20-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL,…