(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

M/S.Neminath Mumbai Shelter, Mumbai vs. DCIT, Central Circle-1(3), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 2554/MUM/2018[2009-10]Status: DisposedITAT Mumbai07 Jun 2021AY 2009-10

Bench: Shri M. Balaganesh & Shri Ravish Soodita No(S). 2554, 2885, 2952, 3526 & 3527/Mum/2018 (Assessment Year(S): 2009-10 To 2011-12, 2013-14 & 2014-15) Neminath Mumbai Shelter Dcit, Central Circle-1(3), Mumbai 101/102, Kalpak Apartment, Pratishtha Bhavan, Old Cgo Bldg, Road No. 16, Sidharth Nagar, M.K Road, Mumbai – 400 020 Vs. Goregaon (W), Mumbai – 400 062

For Appellant: Ms. Ritu Kamal Kishore, A.RFor Respondent: S/shri G.N Makwana & Sushil Kumar
Section 143(3)Section 147Section 148Section 68Section 69C

…rt of Gujarat in the case of Heirs & Legal Representatives of Laxmanbhai S. 40 Neminath Mumbai Shelter vs. DCIT, Central Circle-1(3), Mumbai ITA Nos. 2554, 2885, 2952, 3526 & 3527/Mum/2018 A.Ys 2009-10,2010-11, 2011-12, 2013-14 & 2014-15 Patel Vs. CIT (2010) 327 ITR 290 (Guj) deliberating on the legal sanctity of a statement recorded behind the back of the assessee and without furnishing the copy thereof to the assessee or without giving him an opportunity of cross- examination, had observed, that if relying on such statement an addition was made, then, the same was required to be deleted on the ground of violat…

Dr. Jwalit H. Sheth, Baroda vs. The Dy.CIT., Circle-3(1), Baroda

ITA 1855/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad17 Mar 2021AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1855/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 & आयकर अपील सं./Ita No.1856/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Dr.Jwalit H. Sheth, D.C.I.T., Neuro Surgical Hospital, Vs. Circle 3(1), Sanstha Vasahat, Vadodara. Vadodara-390001. Pan: Abwps4325H

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri P.B. Parmar, A.RsFor Respondent: Shri S.S. Shukla, Sr. DR
Section 147Section 69B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1855/AHD/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 & आयकर अपील सं./ITA No.1856/AHD/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Dr.Jwalit H. Sheth, D.C.I.T., Neuro Surgical Hospital, Vs. Circle 3(1), Sanstha Vasahat, Vadodara. Vadodara-390001. PAN: ABWPS4325H (Applicant) (Respondent) Assessee by : Shri Tushar Hemani, Sr. Advocate with Shri P.B. Parmar, A.Rs Revenue by :…

Abhishek Dhanotia, Indore vs. Income Tax Officer- 3(1), Indore

ITA 655/IND/2018[2010-11]Status: DisposedITAT Indore09 Sept 2020AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 1Section 131Section 143(3)Section 148Section 234ASection 69

…eing any corroborative evidence, the Tribunal was justified in deleting the addition particularly when the assessee was not allowed opportunity to cross examine the persons who made such a statement.” f) Heirs & L.Rs of Late Laxman Bhai S. Patel v.CIT [2008] 327 ITR 290 (Guj) - Held - “The assessee’s statement was recorded by the assessing officer and some discrepancies were pointed out but merely on the basis of such discrepancies, adverse presumptions could not be drawn against him. The Department had failed to establish any nexus between the promissory note and the amount said to have been given by the asses…

DCIT 5(1), Indore vs. Shri Mahesh Banasal, Indore

In the result both the appeals of the Revenue and Assessee

ITA 499/IND/2018[10-11]Status: DisposedITAT Indore29 Jul 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2010-11 The Deputy Commissioner Of Vs. Shri Mahesh Bansal, Income Tax 5(1), 44, Manish Bagh, Indore Agrawal Nagar, Indore

Section 132Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 68

…r dated 06.02.19. b) K. P. Varghese Vs. ITO, (1981) 131 ITR 597 (S.C.), c) Addl. CIT Vs. Miss. Lata Mangeshkar (1974) 97 ITR 696 (Bom.). d) Dy. CIT Vs. Mahendra Ambalal Patel (2010) 40 DTR 243 (Guj). e) Heirs & L.Rs of Late Laxman Bhai S. Patel V s.CIT (2008) 327 ITR 290 (Guj). f) Chiranji Lal Steel Rolling Mills Vs. CIT (1972) 84 ITR 222 Mahesh Bansal ITA No.499/2018 & C.O.No.10/Ind/2019 (P&H): g) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del). h) Kamta Prasad Dwivedi Vs. ACIT (2018) 33 ITJ 565 (Inodre-Trib.) 7. Per contra Ld. Departmental Representative vehemently argued supporting the order of Ld. A.…

M/S Gopinath Gems, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, all the seven appeals filed by the assessee ITA

ITA 637/SRT/2018[2008-09]Status: DisposedITAT Surat01 May 2019AY 2008-09

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.624 To 629 & 637/Srt/2018 "नधा"रण वष"/Assessment Years : 2009-10 To 14-15 & 2008-09 M/S.Gopinath Gems, Vs. The Income Tax Officer, 201, Siddharth Complex, Hira Baug, Ward-3(3)(1), Surat. Varachha Road, Surat – 395 006. [Pan: Aahfg 5845 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Shri Mehul Shah – Ca राज"व क" ओर से /Revenue By: Smt.Anupama Singla - Ld.Sr.Dr

For Appellant: Shri Mehul Shah – CAFor Respondent: Smt.Anupama Singla - Ld.Sr.DR
Section 142(3)Section 147Section 148

…es Gopinath Gems Vs. ITO, Ward-3(3)(1), Surat/ITA No’s.624 to 629 & 637/SRT/2018, A.Y’s: 2009-10 to 14-15 & 08-09 Page 3 of 7 [281 CTR 241] as well as the decision of Hon'ble Gujarat High Court in the case of legal representative of late Laxmanbhai S Patel [327 ITR 290]. He further stated that furnishing of copies of material collected by Assessing Officer to the assessee is a statutory requirement as provided in section 142(3) which has not been done by the Revenue Authority. Therefore, he requested that assessment in dispute may be quashed by following the decision of Hon'ble Supreme Court of India in the cas…

M/S Gopinath Gems, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, all the seven appeals filed by the assessee ITA

ITA 629/SRT/2018[2014-15]Status: DisposedITAT Surat01 May 2019AY 2014-15

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.624 To 629 & 637/Srt/2018 "नधा"रण वष"/Assessment Years : 2009-10 To 14-15 & 2008-09 M/S.Gopinath Gems, Vs. The Income Tax Officer, 201, Siddharth Complex, Hira Baug, Ward-3(3)(1), Surat. Varachha Road, Surat – 395 006. [Pan: Aahfg 5845 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Shri Mehul Shah – Ca राज"व क" ओर से /Revenue By: Smt.Anupama Singla - Ld.Sr.Dr

For Appellant: Shri Mehul Shah – CAFor Respondent: Smt.Anupama Singla - Ld.Sr.DR
Section 142(3)Section 147Section 148

…es Gopinath Gems Vs. ITO, Ward-3(3)(1), Surat/ITA No’s.624 to 629 & 637/SRT/2018, A.Y’s: 2009-10 to 14-15 & 08-09 Page 3 of 7 [281 CTR 241] as well as the decision of Hon'ble Gujarat High Court in the case of legal representative of late Laxmanbhai S Patel [327 ITR 290]. He further stated that furnishing of copies of material collected by Assessing Officer to the assessee is a statutory requirement as provided in section 142(3) which has not been done by the Revenue Authority. Therefore, he requested that assessment in dispute may be quashed by following the decision of Hon'ble Supreme Court of India in the cas…

M/S Gopinath Gems, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, all the seven appeals filed by the assessee ITA

ITA 628/SRT/2018[2013-14]Status: DisposedITAT Surat01 May 2019AY 2013-14

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.624 To 629 & 637/Srt/2018 "नधा"रण वष"/Assessment Years : 2009-10 To 14-15 & 2008-09 M/S.Gopinath Gems, Vs. The Income Tax Officer, 201, Siddharth Complex, Hira Baug, Ward-3(3)(1), Surat. Varachha Road, Surat – 395 006. [Pan: Aahfg 5845 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Shri Mehul Shah – Ca राज"व क" ओर से /Revenue By: Smt.Anupama Singla - Ld.Sr.Dr

For Appellant: Shri Mehul Shah – CAFor Respondent: Smt.Anupama Singla - Ld.Sr.DR
Section 142(3)Section 147Section 148

…es Gopinath Gems Vs. ITO, Ward-3(3)(1), Surat/ITA No’s.624 to 629 & 637/SRT/2018, A.Y’s: 2009-10 to 14-15 & 08-09 Page 3 of 7 [281 CTR 241] as well as the decision of Hon'ble Gujarat High Court in the case of legal representative of late Laxmanbhai S Patel [327 ITR 290]. He further stated that furnishing of copies of material collected by Assessing Officer to the assessee is a statutory requirement as provided in section 142(3) which has not been done by the Revenue Authority. Therefore, he requested that assessment in dispute may be quashed by following the decision of Hon'ble Supreme Court of India in the cas…

M/S Gopinath Gems, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, all the seven appeals filed by the assessee ITA

ITA 627/SRT/2018[2012-13]Status: DisposedITAT Surat01 May 2019AY 2012-13

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.624 To 629 & 637/Srt/2018 "नधा"रण वष"/Assessment Years : 2009-10 To 14-15 & 2008-09 M/S.Gopinath Gems, Vs. The Income Tax Officer, 201, Siddharth Complex, Hira Baug, Ward-3(3)(1), Surat. Varachha Road, Surat – 395 006. [Pan: Aahfg 5845 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Shri Mehul Shah – Ca राज"व क" ओर से /Revenue By: Smt.Anupama Singla - Ld.Sr.Dr

For Appellant: Shri Mehul Shah – CAFor Respondent: Smt.Anupama Singla - Ld.Sr.DR
Section 142(3)Section 147Section 148

…es Gopinath Gems Vs. ITO, Ward-3(3)(1), Surat/ITA No’s.624 to 629 & 637/SRT/2018, A.Y’s: 2009-10 to 14-15 & 08-09 Page 3 of 7 [281 CTR 241] as well as the decision of Hon'ble Gujarat High Court in the case of legal representative of late Laxmanbhai S Patel [327 ITR 290]. He further stated that furnishing of copies of material collected by Assessing Officer to the assessee is a statutory requirement as provided in section 142(3) which has not been done by the Revenue Authority. Therefore, he requested that assessment in dispute may be quashed by following the decision of Hon'ble Supreme Court of India in the cas…

M/S Gopinath Gems, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, all the seven appeals filed by the assessee ITA

ITA 626/SRT/2018[2011-12]Status: DisposedITAT Surat01 May 2019AY 2011-12

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.624 To 629 & 637/Srt/2018 "नधा"रण वष"/Assessment Years : 2009-10 To 14-15 & 2008-09 M/S.Gopinath Gems, Vs. The Income Tax Officer, 201, Siddharth Complex, Hira Baug, Ward-3(3)(1), Surat. Varachha Road, Surat – 395 006. [Pan: Aahfg 5845 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Shri Mehul Shah – Ca राज"व क" ओर से /Revenue By: Smt.Anupama Singla - Ld.Sr.Dr

For Appellant: Shri Mehul Shah – CAFor Respondent: Smt.Anupama Singla - Ld.Sr.DR
Section 142(3)Section 147Section 148

…es Gopinath Gems Vs. ITO, Ward-3(3)(1), Surat/ITA No’s.624 to 629 & 637/SRT/2018, A.Y’s: 2009-10 to 14-15 & 08-09 Page 3 of 7 [281 CTR 241] as well as the decision of Hon'ble Gujarat High Court in the case of legal representative of late Laxmanbhai S Patel [327 ITR 290]. He further stated that furnishing of copies of material collected by Assessing Officer to the assessee is a statutory requirement as provided in section 142(3) which has not been done by the Revenue Authority. Therefore, he requested that assessment in dispute may be quashed by following the decision of Hon'ble Supreme Court of India in the cas…

M/S Gopinath Gems, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, all the seven appeals filed by the assessee ITA

ITA 625/SRT/2018[2010-11]Status: DisposedITAT Surat01 May 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.624 To 629 & 637/Srt/2018 "नधा"रण वष"/Assessment Years : 2009-10 To 14-15 & 2008-09 M/S.Gopinath Gems, Vs. The Income Tax Officer, 201, Siddharth Complex, Hira Baug, Ward-3(3)(1), Surat. Varachha Road, Surat – 395 006. [Pan: Aahfg 5845 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Shri Mehul Shah – Ca राज"व क" ओर से /Revenue By: Smt.Anupama Singla - Ld.Sr.Dr

For Appellant: Shri Mehul Shah – CAFor Respondent: Smt.Anupama Singla - Ld.Sr.DR
Section 142(3)Section 147Section 148

…es Gopinath Gems Vs. ITO, Ward-3(3)(1), Surat/ITA No’s.624 to 629 & 637/SRT/2018, A.Y’s: 2009-10 to 14-15 & 08-09 Page 3 of 7 [281 CTR 241] as well as the decision of Hon'ble Gujarat High Court in the case of legal representative of late Laxmanbhai S Patel [327 ITR 290]. He further stated that furnishing of copies of material collected by Assessing Officer to the assessee is a statutory requirement as provided in section 142(3) which has not been done by the Revenue Authority. Therefore, he requested that assessment in dispute may be quashed by following the decision of Hon'ble Supreme Court of India in the cas…

M/S Gopinath Gems, Surat vs. The Income Tax Officer, Ward-3(3)(1), Surat

In the result, all the seven appeals filed by the assessee ITA

ITA 624/SRT/2018[2009-10]Status: DisposedITAT Surat01 May 2019AY 2009-10

Bench: Shri H.S.Sidhu & Shri O.P.Meenaआ.अ.सं./I.T.A. No’S.624 To 629 & 637/Srt/2018 "नधा"रण वष"/Assessment Years : 2009-10 To 14-15 & 2008-09 M/S.Gopinath Gems, Vs. The Income Tax Officer, 201, Siddharth Complex, Hira Baug, Ward-3(3)(1), Surat. Varachha Road, Surat – 395 006. [Pan: Aahfg 5845 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By: Shri Mehul Shah – Ca राज"व क" ओर से /Revenue By: Smt.Anupama Singla - Ld.Sr.Dr

For Appellant: Shri Mehul Shah – CAFor Respondent: Smt.Anupama Singla - Ld.Sr.DR
Section 142(3)Section 147Section 148

…es Gopinath Gems Vs. ITO, Ward-3(3)(1), Surat/ITA No’s.624 to 629 & 637/SRT/2018, A.Y’s: 2009-10 to 14-15 & 08-09 Page 3 of 7 [281 CTR 241] as well as the decision of Hon'ble Gujarat High Court in the case of legal representative of late Laxmanbhai S Patel [327 ITR 290]. He further stated that furnishing of copies of material collected by Assessing Officer to the assessee is a statutory requirement as provided in section 142(3) which has not been done by the Revenue Authority. Therefore, he requested that assessment in dispute may be quashed by following the decision of Hon'ble Supreme Court of India in the cas…

Shantaben Parasmal Jain, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-3(1), Vadodara

In the result, appeal of the assessee is allowed

ITA 726/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad05 Oct 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 726/Ahd/2017 "नधा"रण वष"/Assessment Year: 2010-11 Shantaben Parasmal Jain, Vs. Dcit, 27, Vijay Society, Cir – 3(1), New Khanderao Road., Vadodara. Baroda. Pan No. Abwpj 8597 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Prakash D. Shah, A.R. Revenue By : Shri S. N. Dev, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 08.08.2018 घोषणा क" तार"ख /Date Of Pronouncement : 15.10.2018 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Appellate Order Of The Learned Commissioner Of Income-Tax (Appeals)-I, Vadodara [“Cit(A)” In Short] Relevant To Assessment Year 2010- 11. 2. Assessee Has Raised The Following Grounds Of Appeal:- “1. That The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & Facts By Upholding The Reassessment Proceedings & Therefore The Order Passed By The Learned Ao Is Required To Be Quashed. 2. That The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & Facts By Confirming The Disallowance Of Long Term Capital Gain Of Rs. 87,57,789/- As Exempt Income & Adding Back To The Total Income Of The Appellant & Therefore The Learned Ao Should Be Directed To Allow The Claim Of Exempt Income. 3. That The Appellant Craves Liberty To Add, Amend, Alter & Delete Any Grounds Of Appeal Before The Final Hearing.”

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri S. N. Dev, Sr. D.R
Section 10(38)Section 147Section 148

…The copy of the order of the Hon'ble Ahmedabad ITAT in the case of Bharti Somchand Shah (Sr. No.10-11) & Others Vs ITO (ITA No.925- 926/Ahd/2015-Order dated 21 October, 2016) is submitted in the submission of Case law-Page PN 3-11). E. Laxman S Patel Vs CIT (327 ITR 290) (Guj)- "The legal effect of the statement recorded behind the back of the assessee and without furnishing the copy thereof to the assessee or without giving an opportunity of cross-examination, if the addition is made, the same is required to be deleted on the ground of violation of the principles of natural justice". 11 Shantaben Parasmal jai…

The DCIT, Circle-3(2), Ahmedabad vs. Shri Harjivanbhai Chaganbhai Patel, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2460/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2384/Ahd/2016 Assessment Year : 2012-13 Harjivanbhai C. Patel, Deputy Commissioner Of C/O. Mehta Lodha & Co., Vs Income-Tax, Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N आयकर अपील सं./ Ita No. 2460/Ahd/2016 Assessment Year : 2012-13 Deputy Commissioner Of Harjivanbhai C. Patel, C/O. Mehta Lodha & Co., Income-Tax, Vs Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Pd. Shah, Ar Revenue By : Shri Rajdeep Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 03/04/2018 घोषणा क" तार"ख /Date Of Pronouncement: 27/04/2018 आदेश/O R D E R Per Pradip Kumar Kedia, Am: The Captioned Cross Appeals Have Been Filed At The Instance Of The Revenue & The Assessee Against The Order Of The Cit(A)-3, Ahmedabad Dated 21St July, 2016 Arising In The Assessment Order Dated 27.02.2015 Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax

For Appellant: Shri PD. Shah, ARFor Respondent: Shri Rajdeep Singh, Sr DR
Section 131Section 143(3)

…tion of the Revenue in placing reliance on such statement and drawing adverse inference there from. The reference to the judgments of Hon’ble Supreme Court in the case of Kishanchand Chelaram vs. CIT [(1980) 125 ITR 713 (SC)] and Late Laxman S. Patel vs. CIT, 327 ITR 290 (Guj) was made in this regard. The Assessing Officer as well as the CIT(A) have categorically failed in discharging the obligation cast upon them as a quasi-judicial authority in this regard. The assessee has demanded the copy of the statement as well as the cross-examination of the witness which request cannot be brushed aside in view of the dec…

Shri Harjivanbhai C. Patel, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-3(2), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2384/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2384/Ahd/2016 Assessment Year : 2012-13 Harjivanbhai C. Patel, Deputy Commissioner Of C/O. Mehta Lodha & Co., Vs Income-Tax, Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N आयकर अपील सं./ Ita No. 2460/Ahd/2016 Assessment Year : 2012-13 Deputy Commissioner Of Harjivanbhai C. Patel, C/O. Mehta Lodha & Co., Income-Tax, Vs Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Pd. Shah, Ar Revenue By : Shri Rajdeep Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 03/04/2018 घोषणा क" तार"ख /Date Of Pronouncement: 27/04/2018 आदेश/O R D E R Per Pradip Kumar Kedia, Am: The Captioned Cross Appeals Have Been Filed At The Instance Of The Revenue & The Assessee Against The Order Of The Cit(A)-3, Ahmedabad Dated 21St July, 2016 Arising In The Assessment Order Dated 27.02.2015 Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax

For Appellant: Shri PD. Shah, ARFor Respondent: Shri Rajdeep Singh, Sr DR
Section 131Section 143(3)

…tion of the Revenue in placing reliance on such statement and drawing adverse inference there from. The reference to the judgments of Hon’ble Supreme Court in the case of Kishanchand Chelaram vs. CIT [(1980) 125 ITR 713 (SC)] and Late Laxman S. Patel vs. CIT, 327 ITR 290 (Guj) was made in this regard. The Assessing Officer as well as the CIT(A) have categorically failed in discharging the obligation cast upon them as a quasi-judicial authority in this regard. The assessee has demanded the copy of the statement as well as the cross-examination of the witness which request cannot be brushed aside in view of the dec…