(i) CIT v. Excel Industry Ltd.

91 Taxmann 351Supreme Court of India1997#3214 most cited
37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115BBESection 132Section 143(3)Section 148Section 149Section 151Section 153ASection 36(1)(vii)

Issues it is cited on

compensatory interestreal income theoryfaceless assessment schemeperiod of holdingsection 36(2)section 151(ii)section 120section 153a(1)(b)section 149(1)(b)section 151asection 149(1)specified authority

Judgments citing (i) CIT v. Excel Industry Ltd.

UBS BUSINESS SOLUTIONS (INDIA) PRIVATE LIMITED (SUCCESSOR TO CREDIT SUISSE SERVICES (INDIA) PVT LTD),PUNE vs. PCIT, PUNE - 1, PUNE, MAHARASHTRA

In the result, appeal of the Assessee is allowed

ITA 1407/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1407/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Ubs Business Solutions (India) V The Principal Pvt. Ltd. (Successor To Credit S. Commissioner Of Suisse Services (India) Pvt Income Tax, Ltd.), Pune-1. Cluster A, Eon Free Zone, Plot No.1, S.No.77, Ground To 5Th Floors In Wing 1, 3Rd To 5Th Floor In Wing 2, Kharadi Midc Knowledge Park, Pune – 411014. Pan: Aabcu8718M Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal - Ar Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 23/09/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-1 Passed Under Section 263 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 31.03.2025 Emanating From Assessment Order U/S.143(3) R.W.S 144B

Section 143(3)Section 144BSection 263Section 80G

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1407/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 UBS Business Solutions (India) V The Principal Pvt. Ltd. (Successor to Credit s. Commissioner of Suisse Services (India) Pvt Income Tax, Ltd.), Pune-1. Cluster A, EON Free Zone, Plot No.1, S.No.77, Ground to 5th Floors in Wing 1, 3rd to 5th Floor in Wing 2, Kharadi MIDC Knowledge Park, Pune – 411014. PAN: AABCU8718M Appellant/ Assessee Respondent / Reven…

OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT CENTRAL CIRCLE -1, JAIPUR

ITA 399/JPR/2025[2017-18]Status: DisposedITAT Jaipur18 Sept 2025AY 2017-18
For Appellant: Shri Tarun Mittal, CA &For Respondent: Shri Rajesh Ojha, CIT-DR &
Section 115BSection 153ASection 69

…{ "clean_text": "आयकर अपीलिय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\n\nडा० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\n\nआयकर अपील सं./ ITA Nos.395 to 401/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2019-20\n\nOm Prakash Gupta Vs. DCIT, Central Circle-01, Jaipur\n\nस्थायी लेखा सं./ जीआईएस सं./ PAN/GIR No.: ABNPG3260C\n\nनिर्यारचती की ओर से / Assessee by : Shri Tarun Mittal, CA &\n Shri Harshit Agarwal, CA,\nराजस्व की ओर से / Revenue by : Shr…

RARE ENTERPRISES,MUMBAI vs. DCIT CENTRAL CIRCLE 7(1), MUMBAI

In the result appeal of the Revenue as well as appeal filed by the assessee is dismissed

ITA 771/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Apr 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER DCIT, Central Circle- Vs. Rare Enterprises 7(1), Mumbai 151, 15th Floor Nariman Bhavan Nariman Point Mumbai – 400 021 PAN/GIR No.AAEFR8176J (Appellant) .. (Respondent) Rare Enterprises Vs. DCIT, Central Circle-7(1), 151, 15th Floor Mumbai Nariman Bhavan Nariman Point Mumbai – 400 021 PAN/GIR No.AAEFR8176J (Appellant) .. (Respondent) Assessee by Shri S.C. Tiwari Revenue by Shri R.r. Makwana, Addl. CIT Date of Hearing 08/04/2025 Date of Pronouncement 29/04/2025 आदेश / O R D E…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1184/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-22
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &\nSHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nआयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024\n(निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22)\nPrakash Misrimal\nSanghvi\n17, Rajmugat Soc.\nNaranpura Char Rasta,\nNaranpura, Ahmedabad\n380013\nबनाम / Deputy Commissioner of\nVs.\nIncome-Tax\nCentral Circle-1(1),\nAhmedabad\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A\n(Appellant)\n(Respondent)\n&\nआयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024\n(निर्धारण वर्ष / Asse…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1155/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-21
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &\nSHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nआयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024\n(निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22)\nPrakash Misrimal\nSanghvi\n17, Rajmugat Soc.\nNaranpura Char Rasta,\nNaranpura, Ahmedabad\n380013\nबनाम / Deputy Commissioner of\nVs.\nIncome-Tax\nCentral Circle-1(1),\nAhmedabad\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A\n(Appellant)\n(Respondent)\n&\nआयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024\n(निर्धारण वर्ष / Asse…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1150/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-16
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &\nSHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nआयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024\n(निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22)\nPrakash Misrimal\nSanghvi\n17, Rajmugat Soc.\nNaranpura Char Rasta,\nNaranpura, Ahmedabad\n380013\nबनाम / Deputy Commissioner of\nVs.\nIncome-Tax\nCentral Circle-1(1),\nAhmedabad\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A\n(Appellant)\n(Respondent)\n&\nआयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024\n(निर्धारण वर्ष / Asse…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1),AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1148/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &\nSHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nआयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024\n(निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22)\nPrakash Misrimal\nSanghvi\n17, Rajmugat Soc.\nNaranpura Char Rasta,\nNaranpura, Ahmedabad\n380013\nबनाम / Deputy Commissioner of\nVs.\nIncome-Tax\nCentral Circle-1(1),\nAhmedabad\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A\n(Appellant)\n(Respondent)\n&\nआयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024\n(निर्धारण वर्ष / Asse…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1146/AHD/2024[2021-2022]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-2022
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &\nSHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nआयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024\n(निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22)\nPrakash Misrimal\nSanghvi\n17, Rajmugat Soc.\nNaranpura Char Rasta,\nNaranpura, Ahmedabad\n380013\nबनाम / Deputy Commissioner of\nVs.\nIncome-Tax\nCentral Circle-1(1),\nAhmedabad\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A\n(Appellant)\n(Respondent)\n&\nआयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024\n(निर्धारण वर्ष / Asse…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

ITA 1144/AHD/2024[2019-2020]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-2020
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1142/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-2018

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1141/AHD/2024[2016-2017]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-2017
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &\nSHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nआयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024\n(निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22)\nPrakash Misrimal\nSanghvi\n17, Rajmugat Soc.\nNaranpura Char Rasta,\nNaranpura, Ahmedabad\n380013\nबनाम / Deputy Commissioner of\nVs.\nIncome-Tax\nCentral Circle-1(1),\nAhmedabad\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A\n(Appellant)\n(Respondent)\n&\nआयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024\n(निर्धारण वर्ष / Asse…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1140/AHD/2024[2015-2016]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-2016

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1139/AHD/2024[2014-2015]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-2015

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1138/AHD/2024[2013-2014]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-2014
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH, AHMEDABAD\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &\nSHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER\nआयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024\n(निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22)\nPrakash Misrimal\nSanghvi\n17, Rajmugat Soc.\nNaranpura Char Rasta,\nNaranpura, Ahmedabad\n380013\nबनाम / Deputy Commissioner of\nVs.\nIncome-Tax\nCentral Circle-1(1),\nAhmedabad\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A\n(Appellant)\n(Respondent)\n&\nआयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024\n(निर्धारण वर्ष / Asse…

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(i) CIT v. Excel Industry Ltd. (91 Taxmann 351) — Cited in 37 Judgments | BharatTax