Jayanthi Shri v. Assistant Commissioner of Income-tax, Central Circle-I, Coimbatore

75 Taxmann.com 248High Court2016#21355 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132Section 139(1)Section 153CSection 271FSection 273BSection 69Section 144Section 271(1)(a)

Issues it is cited on

section 271(1)(a)section 271bbsection 271casection 271basection 271csection 271esection 271fsection 273bsection 271dsection 271bsection 271aasection 271a

Judgments citing Jayanthi Shri v. Assistant Commissioner of Income-tax, Central Circle-I, Coimbatore

Avani Dipakbhai Shah, Vadodara vs. The ACIT, Circle Intl. Txn., Vadodara

The appeal of the assessee is allowed

ITA 707/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.705 to 707/Ahd/2025 (Assessment Years: 2014-15, 2016-17 & 2017-18) Avani Dipakbhai Shah, Vs. Assistant Commissioner of 11-12, Charotar Nagar, Income Tax, Old Padra Road, Vadodara, Circle International Taxation, Gujarat-390020 Vadodara [PAN No.ANCPS3104Q] (Appellant) .. (Respondent) Appellant by : Shri Jigar Adhyaru, AR Respondent by: Shri Rameshwar P Meena, Sr. DR Date of Hearing 15.10.2025 Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA…

Avani Dipakbhai Shah, Vadodara vs. The ACIT, Circle Intl. Txn., Vadodara

The appeal of the assessee is allowed

ITA 706/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.705 to 707/Ahd/2025 (Assessment Years: 2014-15, 2016-17 & 2017-18) Avani Dipakbhai Shah, Vs. Assistant Commissioner of 11-12, Charotar Nagar, Income Tax, Old Padra Road, Vadodara, Circle International Taxation, Gujarat-390020 Vadodara [PAN No.ANCPS3104Q] (Appellant) .. (Respondent) Appellant by : Shri Jigar Adhyaru, AR Respondent by: Shri Rameshwar P Meena, Sr. DR Date of Hearing 15.10.2025 Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA…

Avani Dipakbhai Shah, Vadodara vs. The ACIT, Circle Intl. Txn., Vadodara

The appeal of the assessee is allowed

ITA 705/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.705 to 707/Ahd/2025 (Assessment Years: 2014-15, 2016-17 & 2017-18) Avani Dipakbhai Shah, Vs. Assistant Commissioner of 11-12, Charotar Nagar, Income Tax, Old Padra Road, Vadodara, Circle International Taxation, Gujarat-390020 Vadodara [PAN No.ANCPS3104Q] (Appellant) .. (Respondent) Appellant by : Shri Jigar Adhyaru, AR Respondent by: Shri Rameshwar P Meena, Sr. DR Date of Hearing 15.10.2025 Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA…

Metric Stream Infotech India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-12(1), Bangalore

In the result, the appeal is allowed for statistical purposes

ITA 501/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Oct 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Padma Meenakshi, JCIT (D.R)
Section 139(1)Section 271FSection 273B

…119(2)(b) of the Act took view that severe financial crisis would be reasonable cause for condoning the delay. The learned counsel for the assessee also drawn our attention to the decision of Hon'ble Madras High Court in the case of S. Jayanti Vs. ACIT 2015 75 Taxmann.com 248 wherein in the context of penalty under Section 271F of the Act, non-furnishing of the seized documents was held to be reasonable cause for the delay in filing the return of income. The learned counsel for the assessee also pointed out that though the assessee submitted financial hardship as a cause for the 8 delay in filing the return o…