What is Kamleshbhai Dharamshibhai Patel v. CIT authority for?

Documents found in the possession of a searched person are presumed to belong to that person under Section 132(4A) and do not automatically belong to a third party merely because the transactions recorded therein pertain to or relate to such third party.

How many judgments cite Kamleshbhai Dharamshibhai Patel v. CIT?

58 judgments on BharatTax cite Kamleshbhai Dharamshibhai Patel v. CIT (31 Taxmann.com 50), spanning 2016 to 2025.

Which sections of the Income Tax Act does Kamleshbhai Dharamshibhai Patel v. CIT come up under?

It is most often cited in judgments turning on Section 132, Section 143(1), Section 143(3), Section 145(3), Section 147, Section 148.

Kamleshbhai Dharamshibhai Patel v. CIT (31 Taxmann.com 50)

MR. D K SHIVAKUMAR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 | DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 | Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by : Shri. Chandrasekhar, AR. Revenue by : Shri. Y. V. Ra…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by Revenue by : Shri. Chandrasekhar, AR. : Shri. Y. V. Ravir…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

…ssion 'belong to' and 'pertain to' / 'relate to' are I.T.A. Nos.7754 & 7755/Del/2018 16 CO Nos.15 & 16/Del/2023 visibly clear. Similar legal position has been enunciated by the Hon’ble Gujarat High Court in the case of Kamleshbhai Dharamshibhai Patel vs. CIT 263 ITR 362 (Guj). Hence, in the light of above discussion, we are of the view that the loose paper and other documents and diaries etc. found from the possession of the searched person cannot be said to be belonging to the assessee or other third parties merely because transaction noted therein relate to or pertain to assessee and/or such other persons. Thi…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

…ssion 'belong to' and 'pertain to' / 'relate to' are I.T.A. Nos.7754 & 7755/Del/2018 16 CO Nos.15 & 16/Del/2023 visibly clear. Similar legal position has been enunciated by the Hon’ble Gujarat High Court in the case of Kamleshbhai Dharamshibhai Patel vs. CIT 263 ITR 362 (Guj). Hence, in the light of above discussion, we are of the view that the loose paper and other documents and diaries etc. found from the possession of the searched person cannot be said to be belonging to the assessee or other third parties merely because transaction noted therein relate to or pertain to assessee and/or such other persons. Thi…

DCIT, CENTRAL CIR -2(3), CHENNAI vs. CHANDAN CREDITS LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 47/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Kamleshbhai Dharamshibhai Patel v. CIT

What is Kamleshbhai Dharamshibhai Patel v. CIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Kamleshbhai Dharamshibhai Patel v. CIT

MR. D K SHIVAKUMAR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

DCIT, CENTRAL CIR -2(3), CHENNAI vs. CHANDAN CREDITS LTD, CHENNAI

DCIT, CENTRAL CIR -2(3), CHENNAI vs. CHANDAN CREDITS LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. GUGNANI LEASING AND HIRE P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. GUGNANI LEASING AND HIRE P LTD, CHENNAI

DCIT, CENTRAL CIR-2, , CHENNAI vs. RAJIV SHARES & SECURITIES P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. OJASVI MOTOR FINANC P LTD, CHENNAI

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. RITIKA SHARES & SECURITIES P LTD, CHENNAI

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. RITESH SHARES & SECURITIES P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

S.VICTOR AROCKIAM,ARIYALUR vs. DCIT CENTRAL CIRCLE-1, TRICHY