ITO v. Palak Chinubhai Patel

137 Taxmann.com 194Income Tax Appellate Tribunal2022#19561 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 153ASection 268A

Issues it is cited on

bogus ltcgpenny stockaccommodation entryincriminating materialsection 153asection 132section 148section 143(3)business

Judgments citing ITO v. Palak Chinubhai Patel

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, NEW DELHI, NEW DELHI vs. SATYA PRAKASH GUPTA, DELHI

In the result, Appeal of the Revenue is dismissed

ITA 3925/DEL/2023[2013-14]Status: DisposedITAT Delhi24 Sept 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3925/Del/2023 (A.Y 2013-14) Deputy Commissioner Of Income V Satya Prakash Gupta Tax, S H-3/1, Model Town, Central Circle-19, New Delhi Part-Iii, New Delhi Pan: Aahpg0717H Appellant Respondent Assessee By Adv.Sumit Lalchandani Revenue By Sh. Mahesh Kumar, Cit (Dr) Date Of Hearing 11/09/2025 Date Of Pronouncement 24/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-27, New Delhi (‘Ld. Cit(A)’

Section 132Section 143(3)Section 147Section 148Section 153ASection 268A

…1 DCIT Vs. Satya Prakash Gupta IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘G’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 3925/DEL/2023 (A.Y 2013-14) Deputy Commissioner of Income V Satya Prakash Gupta Tax, s H-3/1, Model Town, Central Circle-19, New Delhi Part-III, New Delhi PAN: AAHPG0717H Appellant Respondent Assessee by Adv.Sumit Lalchandani Revenue by Sh. Mahesh Kumar, CIT (DR) Date of Hearing 11/09/2025 Date of Pronouncement 24/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue against…

DEPUTY COMMISSIONER OF INCOME TAX, 3(3)(1), MUMBAI vs. M/S JINESH ASHWINKUMAR MATALIA, MUMBAI

In the result, the appeals of the revenue i

ITA 1324/MUM/2022[2015-2016]Status: DisposedITAT Mumbai16 Dec 2022AY 2015-2016

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Shailesh ParmarFor Respondent: Hemantkumar Chimanlal
Section 132Section 153CSection 69C

…ITA Nos. 132 to1324/Mum/2022 & C.O. 117 to 120/Mum/2022 1 Deputy Commissioner of Income Tax-3(3)(1) Vs. M/s Jinesh Ashwinkumar Matalia IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 1321 to 1324/Mum/2022 (A.Ys.2011-12 to 2013-14 & 2015-16) Deputy Commissioner of Vs. M/s Jinesh Ashwinkumar Income Tax-3(3)(1) Matalia, Adarsh Classic Room No. 668, Aaykar A-302, Adarsh Vihar, Bhavan, M.K. Road, Off Marve Road Malad (W) Churchgate, Mumbai 400064 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AGIPM8067F Appellan…

DEPUTY COMMISSIONER OF INCOME TAX, 3(3)(1)., MUMBAI vs. M/S JINESH ASHWINGKUMAR MATALIA, MUMBAI

In the result, the appeals of the revenue i

ITA 1321/MUM/2022[2011-2012]Status: DisposedITAT Mumbai16 Dec 2022AY 2011-2012

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Shailesh ParmarFor Respondent: Hemantkumar Chimanlal
Section 132Section 153CSection 69C

…ITA Nos. 132 to1324/Mum/2022 & C.O. 117 to 120/Mum/2022 1 Deputy Commissioner of Income Tax-3(3)(1) Vs. M/s Jinesh Ashwinkumar Matalia IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 1321 to 1324/Mum/2022 (A.Ys.2011-12 to 2013-14 & 2015-16) Deputy Commissioner of Vs. M/s Jinesh Ashwinkumar Income Tax-3(3)(1) Matalia, Adarsh Classic Room No. 668, Aaykar A-302, Adarsh Vihar, Bhavan, M.K. Road, Off Marve Road Malad (W) Churchgate, Mumbai 400064 400020 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AGIPM8067F Appellan…

ACIT, CIRCLE- 7(1), NEW DELHI vs. DECENT FINANCIAL SERVICES PVT. LTD., NEW DELHI

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

ITA 594/DEL/2020[2011-12]Status: DisposedITAT Delhi07 Nov 2022AY 2011-12

Bench: The Ld. Cit (A) Challenging Both

For Appellant: Shri Amit Sharma, AdvocateFor Respondent: Shri Yogesh Kumar Nayyar, Sr. DR
Section 148Section 268ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.594/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Circle 7 (1), vs. Decent Financial Services Pvt. Ltd., New Delhi. A – 86, DDA Shed, Okhla Indl. Area, Phase – I, New Delhi – 110 020. (PAN : AAACD2899P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Amit Sharma, Advocate REVENUE BY : Shri Yogesh Kumar Nayyar, Sr. DR Date of Hearing : 01.11.2022 Date of Order : 07.11.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the ord…