(i) CIT Versus Ravail Singh & Company 254 ITR 191(P&H), (ii) Harigopal v. CIT

230 Taxmann 313High Court2015#13787 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 271(1)(c)Section 40A(3)(a)Section 40A(3)(b)

Judgments citing (i) CIT Versus Ravail Singh & Company 254 ITR 191(P&H), (ii) Harigopal v. CIT

Hetal Ramanlal Shah, Surat vs. ITO, Ward-1(2)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 1274/SRT/2024[2008-09]Status: DisposedITAT Surat09 Apr 2025AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Ms. Dalzin Madan, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 143(3)Section 271(1)(c)Section 40A(3)(a)Section 40A(3)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1274/SRT/2024 (Assessment Year: 2008-09) Hetal Ramanlal Shah, Vs. Income Tax Officer, 44-A, Suryapur Society, Ward-1(2)(2), Opp. Jain Temple, Rander Road, Surat Surat-395002 Current Jurisdiction Income Tax Officer, Ward-1(2)(1), Surat [PAN No.AFSPS3691C] (Appellant) .. (Respondent) Appellant by : Ms. Dalzin Madan, C.A. Respondent by: Shri Mukesh Jain, Sr. DR 26.03.2025 Date of Hearing Date of Pronouncement 09.04.2025 O R D E R PER SIDDHARTHA NAUTIYAL…

ITO, Ward-4(2)(1), Ahmedabad vs. M/S.Rushabh Vatika, Rajkot

In the result, the appeal preferred by the Revenue is dismissed

ITA 3431/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad25 Aug 2021AY 2010-11

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Deepak Rindani, ARFor Respondent: Shri Om Prakash Singh, CIT DR

Section 132Section 132(4)Section 143(3)Section 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 3431/Ahd/2015 (Assessment Year: 2010-11) ITO Vs. M/s. Rushabh Vatika Ward-4(2)(1), C-903, Imperial Heights, 150 Ahmedabad ft. Ring Road, Opp. Big Bazar, Rajkot [PAN No. AALFR0187L] (Appellant) .. (Respondent) Revenue by : Shri Om Prakash Singh, CIT DR Assessee by : Shri Deepak Rindani, AR Date of Hearing 03.08.2021 Date of Pronouncement 09.09.2021 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Reven…

Assistant Commissioner of Income Tax-25(2), Mumbai vs. Shri Anand Babulal Mehta, Mumbai

In the result the grounds of appeal raised by the assessee is allowed

ITA 5040/MUM/2019[2008-09]Status: DisposedITAT Mumbai13 Dec 2019AY 2008-09

Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2008-09 The Assistant Commissioner of Shri Anand Babulal Mehta, Income Tax – 25(2), 301, Aalap Nehru Road, Room No. 220, 2nd Floor, Vile Parle (E), Kautilya Bhavan, Vs. Mumbai - 400057 Bandra Kurla Complex, PAN : AARPM2652F Bandra (E), Mumbai - 51 (Appellant) (Respondent) Assessment Year: 2009-10 The ITO – Wd-25(2)(4), Shri Jai Pravin Gandhi, Room No. 218, Kautilya Bhavan, 19, Nandanvan, Dr. Ansari Bandra Kurla Complex, Road, Vile Parle (W), Bandra (E), Vs. Mumbai - 400056 Mum…

ITO Ward 25(2)(4), Mumbai vs. Shri. Jai Pravin Gandhi, Mumbai

In the result the grounds of appeal raised by the assessee is allowed

ITA 4997/MUM/2019[2009-10]Status: DisposedITAT Mumbai13 Dec 2019AY 2009-10

Section 271

Grafica Flextronica, Mumbai vs. ACIT 25(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 295/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Jun 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhm/S Grafica Flextronica Acit-25(2), Room No. 508, C-10, 5Th 3, “Saurabh- “A” Chs Ltd., Vs. Ground Floor, Next To Bhuta Floor, Pratyakshkar Bhavan, High School, Shahaji Raje Bandra Kurla Complex, Marg, Vile Parle (East), ” Bandra (East), Mumbai-400057. Mumbai-400051. Pan: Aaafg4064A Appellant Respondent Appellant By : Shri Bhupendra Shah (C.A) Respondent By : Shri Abhi Rama Karthikeyan S. (Sr. Dr) Date Of Hearing : 06.06.2019 Date Of Pronouncement : 06.06.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Bhupendra Shah (C.A)For Respondent: Shri Abhi Rama Karthikeyan S. (Sr. DR)

Section 143(3)Section 147Section 154Section 254(1)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Grafica Flextronica ACIT-25(2), Room No. 508, C-10, 5th 3, “Saurabh- “A” CHS Ltd., Vs. Ground Floor, next to Bhuta Floor, Pratyakshkar Bhavan, High School, Shahaji Raje Bandra Kurla Complex, Marg, Vile Parle (East), ” Bandra (East), Mumbai-400057. Mumbai-400051. PAN: AAAFG4064A Appellant Respondent Appellant by : Shri Bhupendra Shah (C.A) Respondent by : Shri Abhi Rama Karthikeyan S. (Sr. DR) Date of Hearing : 06.06.2019 Date of Pronouncement : 06.06.2019 ORDER UNDER SECTION…

Shri Suresh Kumar Mittal, L/H Shri Devi Sahai Mittal, Jaipur vs. Income Tax Officer, Ward-1-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 726/JPR/2017[2008-09]Status: DisposedITAT Jaipur14 May 2018AY 2008-09

Bench: Us.

For Appellant: Shri Nikhilesh Kataria (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 726/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2008-09 cuke Suresh Kumar Mittal, I.T.O., Vs. L/H- Shri Devi Sahai Mittal, Ward 1(2), Prop.- M/s Suresh Kumar & Jaipur. Company, Radha Damodar Ki Gali, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPM 8506 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhilesh Kataria (…

Sushil Chhatrabhuj Raheja, Mumbai vs. ACIT 25(1), Mumbai

In the result the grounds of appeal raised by the assessee

ITA 1375/MUM/2017[2011-12]Status: DisposedITAT Mumbai29 Sept 2017AY 2011-12

Bench: Sh. G.S. Pannu & Shri Pawan Singh

Section 143(1)Section 143(3)Section 147Section 148Section 254(1)Section 271(1)Section 37

…ITA No.1375-77/M/2017 Sushil Chhatrabhuj Raheja IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “H”, MUMBAI BEFORE SH. G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 1376/Mum/2017 (Assessment Year- 2012-13) Sushil Chhatrabhuj Raheja ACIT -25(1), Darshan Bheda & Associates, Bandra Kulra Complex, B-5 & B-7, Wadala Shri Ram Mumbai. Industrial Estate, Sewri Wadala Vs. Estate, G.D. Ambekar Marg, Wadala West, Mumbai -400031 PAN: ADQPR1147Q (Appellant) (Respondent) Assessee represented by : Sh. Viraj Mehta (AR) Revenue represented by : Sh. Ram Tiwari (Sr –DR) Reserve for order : 24.08.2017…