Gene Gracious v. ITO

170 Taxmann.com 82High Court2025#23070 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 144 Section 147 Section 148 Section 142(1)Section 148A Section 234A Section 234B Section 124(3)

Issues it is cited on

legal representative section 144 section 148 section 147 person section 14 india nfac interest

Judgments citing Gene Gracious v. ITO

Mrs. Surekha L/R of Late Shri. Devaraj, Bangalore vs. Income Tax Officer, Ward-7(2)(5), Bangalore

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

ITA 910/BANG/2025[2015-16]Status: DisposedITAT Bangalore05 Aug 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Respondent: Shri B.S. Balachandran

Section 144Section 144BSection 147Section 148Section 148ASection 234ASection 269SSection 271(1)(c)Section 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2015-16 Mrs. Surekha, L/R of Late Shri Devaraj, The Income Tax No. 112, Ramarao Officer, Layout, Ward – 7(2)(5), Bengaluru South, Bengaluru. Girinagar S.O., Vs. Bengaluru – 560 085. PAN: AKNPD7215R APPELLANT RESPONDENT : Shri B.S. Balachandran, Assessee by Advocate Revenue by : Shri Balusamy N, JCIT-DR Date of Hearing : 03-07-2025 Date of Pronouncement : 05-08-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee…

Abbas Khan, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

In the result, the appeal of the assessee bearing ITA No

ITA 80/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 May 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Miss. Padmavathy Sabbas Khan, (Through Legal Vs National Faceless Appeal Centre/ Heir Mr. Iqbal Khan) Income-Tax Officer 41(1)(1), Flat No.7, Haroon Building, 1St Mumbai Floor, A H Wadia Marg, Opp Habib Hospital, Old Agra Road, Kurla (W), Mumbai-400 070 Pan: Aahpk3046K Appellant Respondent

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri Mukesh Thakwani (SR DR)

Section 142(1)Section 144Section 147Section 148Section 194CSection 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS. PADMAVATHY S, ACCOUNTANT MEMBER Abbas Khan, (through legal vs National Faceless Appeal Centre/ heir Mr. Iqbal Khan) Income-tax Officer 41(1)(1), Flat No.7, Haroon Building, 1st Mumbai Floor, A H Wadia Marg, Opp Habib Hospital, Old Agra Road, Kurla (W), Mumbai-400 070 PAN: AAHPK3046K APPELLANT RESPONDENT Assessee by : Shri Vimal Punmiya, CA Respondent by : Shri Mukesh Thakwani (SR DR) Date of hearing : 08/05/2025 Date of pronouncement : 21/05/2025 O R D E R Per Anikesh Banerjee (JM): Ins…

Maria Estibeiro, Panaji vs. DCIT, Circle - 1(1), Panaji

The appeal stands ALLOWED

ITA 34/PAN/2024[2012-13]Status: DisposedITAT Panaji24 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Maria Estibeiro L/H Of Jacintodas Estibeiro 781, St. Marys Colony, Miramar, Goa. Pan:Aabpe2798N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Mr Vimalraj Periyagounden [‘Ld. Dr’] Date Of Conclusive Hearing : 25/03/2025 Date Of Pronouncement : 24/04/2025 Order Per G. D. Padmahshali, Am; By This Appeal Captioned Appellant Impugns Din & Order No. 1060336601(1) Dt. 31/01/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] By The National Faceless Appeal Centre, Delhi [‘Nfac’] Which In Turn Arisen Out Of Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Act For Assessment Year 2012- 13 [‘Ay’].

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Mr Vimalraj Periyagounden [‘Ld. DR’]

Section 142(1)Section 144Section 147Section 148Section 250Section 56(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2012-13 Maria Estibeiro L/H of Jacintodas Estibeiro 781, St. Marys Colony, Miramar, Goa. PAN:AABPE2798N . . . . . . . Appellant V/s Dy. Commissioner of Income Tax, Panaji, Goa. . . . . . . . Respondent Appearances Assessee by : Mr D E Robinson [‘Ld. AR’] Revenue by : Mr Vimalraj Periyagounden [‘Ld. DR’] Date of conclusive Hearing : 25/03/2025 Date of Pronouncement : 24/04/2025 ORDER PER G. D. PADMAHSHALI, AM; By this appeal captioned appe…