GUJARAT Sameer Gulabchand\nShah HUF v. Income-tax Officer, Ward 1(3)\n24.\n

127 Taxmann.com 679High Court2021#14804 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 147Section 148Section 144Section 139Section 139(1)Section 139(4)Section 142(1)Section 143(3)

Issues it is cited on

mere change of opinionchange of opinionreason to believeescapement of incomeincome-tax officerassistant commissionersection 148section 142(1)section 147section 144persontotal income

Judgments citing GUJARAT Sameer Gulabchand\nShah HUF v. Income-tax Officer, Ward 1(3)\n24.\n

Manjuben Natvarbhai Patel L/H of Natvarbhai Ranchhodbhai Patel, Bardoli vs. Income Tax Officer, Ward-2, Bardoli

In the result, appeal of the assessee is allowed for statistical purposes

ITA 317/SRT/2022[2012-13]Status: DisposedITAT Surat07 Jul 2025AY 2012-13

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 144Section 147Section 148Section 250Section 253(3)Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.317/SRT/2022 Assessment Year: (2012-13) (Hybrid Hearing) Manjuben Natvarbhai Patel The ITO, L/h of Natvarbhai Ranchhodbhai Ward - 2, Bardoli, Income Tax Patel, Patel Faliyu, Nasura, Bardoli Vs. Office, 2nd Floor, BSNL Building, – 394335 Op. Jalaram Temple, Station Road, Bardoli-394 601 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AZZPP9492K (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearin…

Kailash Chand, Jaipur vs. ITO Ward, Behror

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT
Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 565/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kailash Chand ITO, Vs. Village Patharedi, Tehsil- Ward-Behror Kotputli, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPC7760R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya, Adv. & Sh. Devang Gargieya, Adv. jktLo dh vksj…

Tijaria Polypipes Limited, Jaipur vs. DCIT Cirlce 4, Jaipur

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR श्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपीलसं. / ITA No. 616/JPR/2024 निर्धारणवर्ष / AssessmentYear : 2013-14 TijariaPolypipes Ltd. SP-1-2316, Ramchandrapura, RIICO Vs. The DCIT Industrial Area, Sitapura, Jaipur- 302 022 Circle-4 Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Tarun Mittal, CA राजस्व क…

Goyal Vegoils Limited, Kasar, Kota vs. DCIT, Circle -2, Kota

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…

Deen Dayal Sharma, A-135, Govindpura, Kardhani, Kalwar Road, Jaipur vs. Income Tax Officer, Ward - 3(1), Jaipur

ITA 394/JPR/2023[2011-12]Status: DisposedITAT Jaipur21 Sept 2023AY 2011-12

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT) a
Section 133(6)Section 147Section 148Section 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 394/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Deen Dayal Sharma Income Tax Officer, A-135, Govindpura Kardhani Vs. Ward 3(1), Jaipur Kalwar Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANRPS 4586 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L. Poddar (Adv.) jktLo dh vk…

Vanditbhai Rajendrakumar Patel, Mehsana vs. The ITO, Ward-3, Mehsana

In the result, Ground No. 3 of the assessee’s appeal is allowed

ITA 1569/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2010-11
For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri S. H. Solanki, Sr. D.R
Section 147Section 234ASection 271Section 271FSection 56Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Vanditbhai Rajendrakumar ITO, Patel, Raychan Para, Ward-3, At. Ambaliyasan, Vs Mehsana Tal & Dist. (Respondent) Mehsana-384435 PAN: AZZPP8002H (Appellant) Assessee by: Shri Parimalsingh B. Parmar, A.R. Revenue by: Shri S. H. Solanki, Sr. D.R. Date of hearing : 02-03-2022 Date of pronouncement : 22-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the asse…