Gopee Nath Paul & Sons. v. Dy. CIT

147 Taxmann 629High Court2005#19174 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 144B Section 48 Section 120(4)(b)Section 127 Section 144C(13)Section 153(1)

Judgments citing Gopee Nath Paul & Sons. v. Dy. CIT

Zarah Rafique Malik, Mumbai vs. ITO (Int Tax) Ward-3(2)(1), Mumbai

ITA 5159/MUM/2025[2022-23]Status: DisposedITAT Mumbai10 Mar 2026AY 2022-23

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Vikram Singh Yadav, Hon’Blezarah Rafique Malik Income Tax Officer, (Int.Tax) B/1703, Vivarea Condominium, Ward- 3(2)(1), Mumbai Vs. Sane Guruji Marg, Jacob Circle, Mahalaxmi East Mumbai – 400 011 Pan : Adcpm8960G (Appellant) (Respondent)

For Appellant: Shri K Gopal, Adv. & Shri Oom KandalkarFor Respondent: Shri Krishna Kumar, Sr. DR

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 144BSection 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri Vikram Singh Yadav, Hon’ble Accountant Member Zarah Rafique Malik Income Tax Officer, (INT.TAX) B/1703, Vivarea Condominium, Ward- 3(2)(1), Mumbai Vs. Sane Guruji Marg, Jacob Circle, Mahalaxmi East Mumbai – 400 011 PAN : ADCPM8960G (Appellant) (Respondent) Appellant By : Shri K Gopal, Adv. & Shri Oom Kandalkar Respondent By : Shri Krishna Kumar, Sr. DR Date of Hearing : 21.01.2026 Date of Pronouncement: 10.03.2026 O R D E R PER VIKRAM SINGH YADAV, A.M : By this appeal, appellant-assessee…

Incometax Officer, Ward-3(1), Visakhapatnam vs. Surendra Nath Gubbala, Visakhapatnam

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.482/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2020-21) Income Tax Officer Vs. Shri Surendra Nath Gubbala Ward-3(1) 4-58-4, Lawsonsbay Colony Visakhapatnam Visakhapatnam PAN : AFBPG8196F (अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No.03/Viz/2025 (Arising out of आयकर अपीलसं./I.T.A.No.482/Viz/2024) (िनधा"रण वष"/ Assessment Year: 2020-21) Shri…

Shri Ajaybhai Ishwarlal Gogia, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1 (2) (5), Rajkot

In the result, the assessee’s appeal is allowed

ITA 176/RJT/2018[2011-12]Status: DisposedITAT Rajkot18 Apr 2022AY 2011-12

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R

Section 2(47)Section 271Section 271(1)(c)Section 276C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member [Conducted through E-Court at Ahmedabad] Assessment Year 2011-12 Ajaybhai I Gogia, ITO, C/o Narendra Glass Ware, Ward-1(2)(5), Ramnik House, M.G. Vs Rajkot (Respondent) Road, Rajkot PAN: ABFPG8977N (Appellant) Assessee by: Shri R. D. Lalchandani, A.R. Revenue by: Shri Rajesh Kumar, CIT-D.R. Date of hearing : 08-03-2022 Date of pronouncement : 18-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2011-12, arises…

Ghodawat Hotels Pvt.Ltd., Jaipur vs. DCIT(Hq), Jaipur

In the result, both the appeals of the assessee are partly allowed for statistical purposes as indicated above

ITA 886/JPR/2014[2006-07]Status: DisposedITAT Jaipur11 Jan 2017AY 2006-07

For Appellant: Shri Manish Agarwal & O.P. Agrwal, CAFor Respondent: Shri O.P. Bhateja

Section 4(1)Section 48(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 886 and 887/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2006-07 and 2008-09 cuke M/s. Ghodawat Hotels (P) Ltd. The DCIT (HQ) Vs. C-18, Bhagwan Das Road Circle- 6 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG 8745 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by:Shri Manish Agarwal & O.P. Agrwal, CA jktLo dh vksj ls@ Revenue by :Shri O.P…