(iv) HEIRS AND LRS OF LATE LAXMANBHAI S. PATEL v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT

327 ITR 290High Court2010#2130 most cited

What is (iv) HEIRS AND LRS OF LATE LAXMANBHAI S. PATEL v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT authority for?

Additions to income based on statements recorded without providing the assessee an opportunity to cross-examine the declarants are unsustainable due to a violation of natural justice principles.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Heirs and LRs of Late Laxmanbhai S. Patel v. CIT · violation of natural justice · opportunity of cross-examination · statement recorded without furnishing · assessment procedure

Sections most often in play

Section 143(3)Section 68Section 1961Section 115BBESection 131Section 10(38)Section 143(2)Section 271(1)

Issues it is cited on

section 106section 142(3)section 114third party informationpreponderance of probabilitylegal representativeretracted statementbogus ltcglive linkbest judgment assessmentcolourable deviceentry operator

Judgments citing (iv) HEIRS AND LRS OF LATE LAXMANBHAI S. PATEL v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT

ITO, Ward-2(3)(7), Surat vs. Anshuman Ramdayalji Kumawat, Surat

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…t (281 CTR 241) has categorically held that not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the Id. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appell…

ITO, Ward-2(3)(7), Surat vs. Anshuman Ramdayalji Kumawat, Surat

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…t (281 CTR 241) has categorically held that not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the Id. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appell…

ITO, Ward 2(3)(8), Surat vs. Mukesh Mahavirprasad Sen, Surat

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…t (281 CTR 241) has categorically held that not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the Id. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appell…

ITO, Ward 2(3)(8), Surat vs. Mukesh Mahavirprasad Sen, Surat

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…t (281 CTR 241) has categorically held that not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the Id. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appell…

Income Tax Officer, Ward 2(3)(8), Surat vs. Shri Rajesh Kumar Pamecha, Ajmer

In the result the ground No

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

…t (281 CTR 241) has categorically held that not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the Id. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (supra). 7.1.3 Requirement of giving materials proposed to be relied by the ld. AO t0 the appell…

ACIT, Central Circle-1(1), Ahmedabad vs. M/S. Ashrita Construction Pvt. Ltd., Ahmedabad

In the result, the Cross Objection filed by the Assessee is allowed

ITA 2023/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2015-16
For Appellant: Shri James Kurian, CIT-DRFor Respondent: Shri Tushar Hemani, Sr. Adv. &
Section 132Section 142(1)Section 143(3)Section 153ASection 153C

…nsel also further relied upon the Hon’ble Supreme Court Judgment in the case of Kishinchand Chellaram reported in 125 ITR 713 (SC) and Gujarat High Court judgment in the case of Heirs and Legal Representative of Late Laxmanhai S. Patel vs. CIT reported [2008] 327 ITR 290 (Guj.) wherein it was held that if any material is not confronted to an assessee by the Assessing Officer, it would not constitute as “admissible evidence”. Hence addition made based on such evidence is liable to be deleted. 6.4. The Ld. Counsel also submitted that it is settled law that in the absence of cross examination no addition could have…

DCIT, Circle-4, Jaipur vs. M/S Kandoi Metal Powders Manufacturing Company Pvt. Ltd., Jaipur

In the result, both the appeals are partly allowed

ITA 244/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13
For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 139Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 122/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Kandoi Metal Powders Manufacturing DCIT, Company, Vs. Central Circle-3, Jaipur. F-381, 382, Road No. 9F, VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCK 0316 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 244/JP/2022 fu/kZkj.k o"kZ@Assessme…

Rajesh Kumar Khandelwal, Jaipur vs. Income Tax Officer, Ward – 2(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 14/JPR/2022[2010-11]Status: DisposedITAT Jaipur16 Aug 2022AY 2010-11
For Appellant: None (Written Submission)For Respondent: Shri Manoj Mehar (CIT) a
Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 14/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Rajesh Kumar Khandelwal Income Tax Officer, 114, Raja Colony, Vs. Ward-2(1), New Mandi Road, Jaipur. Dausa-303303. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASBPK0587D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (Written Submission) jktLo dh vksj ls@ Revenue by :…

Dev Synthetics Pvt. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(4), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 220/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

For Appellant: Shri Astha ManiarFor Respondent: Shri C.S. Sharma, Sr. DR
Section 148Section 68

…No. 301/Ahd/2018 vi) Arceli Reality Ltd. vs. ITO in ITA No. 6492/Mum/2016 (Mum. Tri.) vii) Kishanchand Chelaram vs. CIT 125 ITR 713 (SC) viii) Appropriate Authority vs. Vijay Kumar Sharma 249 ITR 554 (SC) ix) Heirs & LHS of Late Laxmanbhai Patel vs. CIT 327 ITR 290 (Guj) x) CIT vs. Ashwani Gupta 322 ITR 396 (Del.) xi) CIT vs. SMC Share Brokers Ltd. 288 ITR 345 (Del.) xii) CIT vs. Geetanjali Education Society 174 Taxman 440 (Raj.) The Ld. AR further submitted that without prejudice to the above submissions, the ledger account of M/s R G Textile placed at page no. 79, 80 of the paper book reveals that the…

Dy. Commissioner of Income Tax, Central Cir.-3, Surat vs. Sh. Hareshbhai Mohanbhai Sakariya, Surat

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…Pvt. Ltd. reported in 387 ITR 529 (Guj)  CIT vs. Harjeev Aggarwal 70 taxmann.com 95 (Del)  CIT vs. SMC Broker Ltd. 288 ITR 345 (Del)  CIT vs. Rajeshkumar [2008] 172 Taxman 74 (Del)  Heirs and Legal Representatives of Lt. Laxmanbhai S. Patel vs. CIT [2008] 327 ITR 290 (Guj)  PCIT, Ahmedabad vs. Kanubhai Maganlal Patel [2017] 79 taxmann.com 257 (Guj)  Jai Karan Sharma vs. DCIT, Circle 25(1), New Delhi [2012] 23 taxmann.com 300 (Del),  DCIT Vs M/s Creative Trendz Pvt. Ltd. IT(SS)A No.272 & 273/SRT/2016 dated 13.11.2020  PCIT vs. Anand Kumar Jain ITA No.23/2021 dated 12.02.2021  CIT vs. Rohini Builders 256 I…

Sejal Jewellers Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.435/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V UG-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, s. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQCS 8686 P (Appellant ) (Respondent) Assessee by :Shri Rasesh Shah, CA Respondent by :Shri H.P. Meena– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 28/02/2022 आदेश / O R D E R PER DR…

Kamal Kishore Soni, Surat vs. Income Tax Officer, Ward 2(3)(7), Surat

In the result the ground No

ITA 33/SRT/2019[2014-15]Status: DisposedITAT Surat16 Nov 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…(281 CTM 241) has categorically held that “not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon’ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the ld. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (Supra). 7.3.3 Requirement of giving materials proposed to be relied by the ld. AO to the appell…

Kamal Kishore Soni, Surat vs. Income Tax Officer, Ward 2(3)(7), Surat

In the result the ground No

ITA 32/SRT/2019[2013-14]Status: DisposedITAT Surat16 Nov 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…(281 CTM 241) has categorically held that “not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon’ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the ld. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (Supra). 7.3.3 Requirement of giving materials proposed to be relied by the ld. AO to the appell…

Kamal Kishore Soni, Surat vs. Income Tax Officer, Ward 2(3)(7), Surat

In the result the ground No

ITA 31/SRT/2019[2008-09]Status: DisposedITAT Surat16 Nov 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…(281 CTM 241) has categorically held that “not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon’ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the ld. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (Supra). 7.3.3 Requirement of giving materials proposed to be relied by the ld. AO to the appell…

Income Tax Officer, Ward 2(3)(7), Surat vs. Kamal Kishore Soni, Surat

In the result the ground No

ITA 127/SRT/2019[2014-15]Status: DisposedITAT Surat16 Nov 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…(281 CTM 241) has categorically held that “not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon’ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the ld. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (Supra). 7.3.3 Requirement of giving materials proposed to be relied by the ld. AO to the appell…

Income Tax Officer, Ward 2(3)(7), Surat vs. Kamal Kishore Soni, Surat

In the result the ground No

ITA 126/SRT/2019[2013-14]Status: DisposedITAT Surat16 Nov 2021AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…(281 CTM 241) has categorically held that “not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon’ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the ld. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (Supra). 7.3.3 Requirement of giving materials proposed to be relied by the ld. AO to the appell…

Income Tax Officer, Ward 2(3)(7), Surat vs. Kamal Kishore Soni, Surat

In the result the ground No

ITA 125/SRT/2019[2008-09]Status: DisposedITAT Surat16 Nov 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.31 & 125/Srt/2019 "नधा"रणवष"/Assessment Year: 2008-09 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surt [Pan: Aakps3474Q] Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, The Income Tax Officer, Vs. Ward-2(3)(7), Surat Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.32 & 126/Srt/2019 "नधा"रणवष"/Assessment Year: 2013-14 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat. [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A Nos.33 & 127/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Kamal Kishore Soni Vs. The Income Tax Officer, 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] The Income Tax Officer, Kamal Kishore Soni 311, Tulsi Appartment, 3Rd Floor, Ward-2(3)(7), Surat Vs. Somnath Mahadeo Ni Sheri, Mahidarpura, Surat [Pan: Aakps3474Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 132Section 143Section 143(3)Section 147Section 148

…(281 CTM 241) has categorically held that “not furnishing the copy of material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon’ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected by the ld. AO to the assessee is a statutory requirement as provided in Section 142(3). This requirement is emphasized by the various decisions quoted by AR in this submission (Supra). 7.3.3 Requirement of giving materials proposed to be relied by the ld. AO to the appell…

ITO, Ward-2(3)(7), Surat vs. Dipakkumar S. Mehta, Surat

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

ITA 1503/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

…py material proposed to be relied upon, to the assessee invalidates the assessment ITA.1503 & 1461/AHD/2017 Assessment Year.2007-08 Shri Deepak S. Mehta proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives late Laxmanbhai S Patel ( 327 ITR 290) also emphasizes the Same ratio. Furnishing copies of material collected by the Id assessing; officer to the assessee is a statutory requirement as provided in Section 142(3). I have carefully considered above, holding the assessment as invalid for above reasons without going into merits would be giving undue benefit to the assessee for technical…

Deepak S. Mehta, Surat vs. ITO, Ward-2(3)(7), Surat

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

ITA 1461/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

…py material proposed to be relied upon, to the assessee invalidates the assessment ITA.1503 & 1461/AHD/2017 Assessment Year.2007-08 Shri Deepak S. Mehta proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives late Laxmanbhai S Patel ( 327 ITR 290) also emphasizes the Same ratio. Furnishing copies of material collected by the Id assessing; officer to the assessee is a statutory requirement as provided in Section 142(3). I have carefully considered above, holding the assessment as invalid for above reasons without going into merits would be giving undue benefit to the assessee for technical…

Income Tax Officer-3(2), Lucknow vs. M/S Dev Bhoomi Promoters & Developers Pvt. Ltd., Lucknow

In the result, the appeal of the Revenue stands dismissed

ITA 116/LKW/2017[2012-13]Status: DisposedITAT Lucknow24 Aug 2021AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2012-13

…I.T.A. No.116/Lkw/2017 Assessment Year:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW (THROUGH VIRTUAL HEARING) BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2012-13 Income Tax Officer-2(2), Vs. M/s Dev Bhoomi Promoters & Range-2, Developers Pvt. Ltd., Lucknow. 2/299, Vishal Khand, Gomti Nagar, Lucknow. PAN:AACCD1859R (Appellant) (Respondent) Appellant by Shri Harish Gidwani, D.R. Respondent by Shri K. R. Rastogi, C. A. Date of hearing 19/08/2021 Date of pronouncement 31/08/2021 O R D E R PER T. S. KAPOOR, A.M. This is an appeal…