(i) Varshaben Shantabhai Patel v. ITO

282 CTR 75High Court2016#11421 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2025.

Issues it is cited on

section 147(1)section 147(b)section 147(a)third party informationsection 43canon application of mindsection 40a(2)borrowed satisfactionlive linkrejection of books of accountentry operatortangible material

Judgments citing (i) Varshaben Shantabhai Patel v. ITO

M/S Vinayak Financial Consultants Private Limited, Kolkata vs. D.C.I.T., Central Circle-4(1), Kolkata

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

ITA 2695/KOL/2024[2013-14]Status: DisposedITAT Kolkata10 Jul 2025AY 2013-14

Bench: Shri George Mathan

For Appellant: Shri A.K.Tulsyan & Shri RobinFor Respondent: Smt. Madhumita Das, Sr.DR
Section 139(1)Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH KOLKATA श्री जार्ज माथन, न्यायिक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2695/KOL/2024 (निर्धारण वर्ष / Assessment Year : 2013-2014) M/s Vinayak Financial Consultants Private Limited, 54A, Sarat Bose Road, Arrjavv Building,West Bengal. PAN No.: AACCV 6185 E (अपीलार्थी /Appellant) Vs DCIT, Central Circle-4(1), Kolkata (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assessee by : Shri A.K.Tulsyan & Shri Robin Maheshwari, Ars राजस्व की ओर से /Revenue by : Smt. Madhumita Das, Sr.…

Prabhati Devi, Dausa vs. ITO Ward Dausa, Dausa

ITA 1031/JPR/2024[2011-12]Status: HeardITAT Jaipur01 Oct 2024AY 2011-12
For Appellant: Shri Sarwan Kumar Gupta, Advocate &For Respondent: Shri Gautam Singh Chaudhary, JCIT D/R
Section 144Section 147Section 148Section 234ASection 250

…ed assessment. The power is not akin to a review. The existence of tangible material is necessary to ensure against an arbitrary exercise of power. Aventis Pharma Ltd. vs. ACIT (2010) 323 ITR 570 (Bom). In the matter of Varshaben Sanatbhai Patel v. ITO (2016) 282 CTR 75 (Guj.)(HC) Hon'ble Gujarat High court held that:- “S. 147 : Reassessment – Within four years – The basis of formation of belief by the AO that income liable to tax has escaped assessment must form part of reasons recorded by him – AO could not initiate reassessment proceedings merely on the basis of information supplied by DGIT (Inv.) which is an…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7214/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 May 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…provided accommodation entries to the assessee, This position gets also corroborated from the facts stated by the Assessing Officer himself in the assessment order. Therefore, the reassessment was not valid.” High Court of Gujrat in VARSHABEN SANATBHAI PATEL 282 CTR 75(GUJ) held a notice for reopening based on external material which does not form part of record Is bad, C.O. No. 221/MUM/2018 M/s. Phulchand Exports Pvt. Ltd., It is submitted that Ld. AO, merely, based on the information of Inv. Wing as to statement made by suppliers before Sales Tax Authorities, without, himself verifying the same or to conduct a…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7213/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 May 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…provided accommodation entries to the assessee, This position gets also corroborated from the facts stated by the Assessing Officer himself in the assessment order. Therefore, the reassessment was not valid.” High Court of Gujrat in VARSHABEN SANATBHAI PATEL 282 CTR 75(GUJ) held a notice for reopening based on external material which does not form part of record Is bad, C.O. No. 221/MUM/2018 M/s. Phulchand Exports Pvt. Ltd., It is submitted that Ld. AO, merely, based on the information of Inv. Wing as to statement made by suppliers before Sales Tax Authorities, without, himself verifying the same or to conduct a…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7212/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 May 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…provided accommodation entries to the assessee, This position gets also corroborated from the facts stated by the Assessing Officer himself in the assessment order. Therefore, the reassessment was not valid.” High Court of Gujrat in VARSHABEN SANATBHAI PATEL 282 CTR 75(GUJ) held a notice for reopening based on external material which does not form part of record Is bad, C.O. No. 221/MUM/2018 M/s. Phulchand Exports Pvt. Ltd., It is submitted that Ld. AO, merely, based on the information of Inv. Wing as to statement made by suppliers before Sales Tax Authorities, without, himself verifying the same or to conduct a…

Laxman D Daware, Mumbai vs. ITO 19 (2)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3464/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria
Section 133(6)Section 143(3)Section 145Section 147

…es were called for and assessee has submitted all the details in respect of the sundry creditors and therefore re-opening of assessment is only on mere change of opinion. Reliance is placed on the following decisions: - (i) Varshaben Shantabhai Patel vs. ITO (282 CTR 75) (ii) CIT v. Kelvinator India Ltd. [320 ITR 561 SC] (iii) Asian Paints Ltd. v. DCIT [308 ITR 195 Bom] (iv) CIT v. Prima Paper & Eng. Industry [364 ITR 222 Bom.] (v) PCIT v. Meenaxi India Ltd. [395 ITR 677 Delhi] PCIT v. RMG Polyviny [396 ITR 5 Delhi] (vi) 6. Coming to the merits of the case, it is submitted that assessee produced books of account…

Laxman D. Daware, Mumbai vs. ITO 19(2)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3463/MUM/2018[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria
Section 133(6)Section 143(3)Section 145Section 147

…es were called for and assessee has submitted all the details in respect of the sundry creditors and therefore re-opening of assessment is only on mere change of opinion. Reliance is placed on the following decisions: - (i) Varshaben Shantabhai Patel vs. ITO (282 CTR 75) (ii) CIT v. Kelvinator India Ltd. [320 ITR 561 SC] (iii) Asian Paints Ltd. v. DCIT [308 ITR 195 Bom] (iv) CIT v. Prima Paper & Eng. Industry [364 ITR 222 Bom.] (v) PCIT v. Meenaxi India Ltd. [395 ITR 677 Delhi] PCIT v. RMG Polyviny [396 ITR 5 Delhi] (vi) 6. Coming to the merits of the case, it is submitted that assessee produced books of account…

Laxman D. Daware, Mumbai vs. ITO 19(2)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above

ITA 3462/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prakash PanditFor Respondent: Shri Chaitanya Anjaria
Section 133(6)Section 143(3)Section 145Section 147

…es were called for and assessee has submitted all the details in respect of the sundry creditors and therefore re-opening of assessment is only on mere change of opinion. Reliance is placed on the following decisions: - (i) Varshaben Shantabhai Patel vs. ITO (282 CTR 75) (ii) CIT v. Kelvinator India Ltd. [320 ITR 561 SC] (iii) Asian Paints Ltd. v. DCIT [308 ITR 195 Bom] (iv) CIT v. Prima Paper & Eng. Industry [364 ITR 222 Bom.] (v) PCIT v. Meenaxi India Ltd. [395 ITR 677 Delhi] PCIT v. RMG Polyviny [396 ITR 5 Delhi] (vi) 6. Coming to the merits of the case, it is submitted that assessee produced books of account…

Ashok Kumar Agarwal, Hindaun City vs. ITO, Dausa

In the result, the appeal filed by the assessee is partly allowed for

ITA 111/JPR/2014[2004-05]Status: DisposedITAT Jaipur28 Feb 2018AY 2004-05

Bench: The Issue Of Notice U/S 148. 2

For Appellant: Shri G.C.JainFor Respondent: Shri Ajay Malik (Addl. CIT)
Section 143(1)Section 147Section 148Section 234BSection 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 111/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2004-05 cuke Ashok Kumar Agrawal Income Tax Officer, Vs. Prop. M/s Gaurav enterprises, Dausa. Khedla, Dausa. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACMPA 2655 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri G.C.Jain jktLo dh vksj ls@ Revenue by : Shri Ajay Malik (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :…

(i) Varshaben Shantabhai Patel v. ITO (282 CTR 75) — Cited in 9 Judgments | BharatTax