Gulab Badgujar (HUF) v. Income Tax Officer

179 ITD 807Income Tax Appellate Tribunal2019#15129 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 119Section 139Section 139(1)Section 139(4)Section 139(5)Section 139(9)Section 140ASection 142(1)

Issues it is cited on

section 23(4)section 142(3)section 245c(1)section 4(1)section 193section 196section 245csection 127(2)section 271aaasettlement applicationsection 245d(4)section 124(3)

Judgments citing Gulab Badgujar (HUF) v. Income Tax Officer

Pme Power Solutions India Ltd, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, both the appeal of the assessee are allowed

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…a Debi Bansal v. CIT [1979] 117 ITR 125 (Calcutta HC); b. Prabhat Mills Stores Co. Ltd. [1966] 59 ITR 197 (Calcutta)[21-01- 1964]; c. CIT v Laxminarain Badridas [1937] 5 ITR 170 (Privy Council)[19-02- 1937] d. Gulab Badgujar (HUF) v. Income Tax Officer [2019] 179 ITD 807 (Pune - Trib.) e. Commissioner of Income-tax, Chennai v. T. Rangroopchand Chordia [2016] 241 Taxman 221 (Madras HC) f. Dr. K.M. Mehaboob v. DCIT [2012] 26 taxmann.com 54 (Kerala HC) g. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM) h. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO) [23-03-2015] ITA Nos.242 & 249/Del/2…

Pme Power Solutions India Ltd, New Delhi vs. Dy. Commissioner of Income Tax, New Delhi

In the result, both the appeal of the assessee are allowed

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…a Debi Bansal v. CIT [1979] 117 ITR 125 (Calcutta HC); b. Prabhat Mills Stores Co. Ltd. [1966] 59 ITR 197 (Calcutta)[21-01- 1964]; c. CIT v Laxminarain Badridas [1937] 5 ITR 170 (Privy Council)[19-02- 1937] d. Gulab Badgujar (HUF) v. Income Tax Officer [2019] 179 ITD 807 (Pune - Trib.) e. Commissioner of Income-tax, Chennai v. T. Rangroopchand Chordia [2016] 241 Taxman 221 (Madras HC) f. Dr. K.M. Mehaboob v. DCIT [2012] 26 taxmann.com 54 (Kerala HC) g. S. Kumar Enterprises (Synfabs) Ltd. v. JCIT [2005] 4 SOT 412 (MUM) h. Des Raj Nagpal [2015] 170 TTJ 37 (Amritsar - Trib.) (UO) [23-03-2015] ITA Nos.242 & 249/Del/2…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…

Gulab Badgujar (HUF) v. Income Tax Officer (179 ITD 807) — Cited in 6 Judgments | BharatTax