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)

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 15/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Oct 2022AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR

Section 143(3)Section 153ASection 158B

…:: 9 :: appreciating the above facts simply deleted the additions made by the AO. In this regard, he relied upon the following judicial precedents: 1. CIT v. Anil Kumar Bhatia [2012] 24 Taxmann.com 98, Delhi. 2. Kamlesh Bhai Dhamashibha Patel v. CIT [2013] 31 Taxmann.com 50, Gujarat. 3. Canara Housing Development Co. v. DCIT [2014] 49 Taxmann.com, 98 Karnataka. 4. CIT, Thichur v. St. Francis Clay Décor Tiles [2016] Taxmann.com 234, Kerala 5. E.N.Gopakumar v. CIT [2016] 75 Taxmann.com 215, Kerala 9. The Ld.AR for the assessee, on the other hand, supporting the order of the Ld.CIT(A) submitted that during the…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 14/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR

Section 143(3)Section 153ASection 158B

…:: 9 :: appreciating the above facts simply deleted the additions made by the AO. In this regard, he relied upon the following judicial precedents: 1. CIT v. Anil Kumar Bhatia [2012] 24 Taxmann.com 98, Delhi. 2. Kamlesh Bhai Dhamashibha Patel v. CIT [2013] 31 Taxmann.com 50, Gujarat. 3. Canara Housing Development Co. v. DCIT [2014] 49 Taxmann.com, 98 Karnataka. 4. CIT, Thichur v. St. Francis Clay Décor Tiles [2016] Taxmann.com 234, Kerala 5. E.N.Gopakumar v. CIT [2016] 75 Taxmann.com 215, Kerala 9. The Ld.AR for the assessee, on the other hand, supporting the order of the Ld.CIT(A) submitted that during the…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 13/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR

Section 143(3)Section 153ASection 158B

…:: 9 :: appreciating the above facts simply deleted the additions made by the AO. In this regard, he relied upon the following judicial precedents: 1. CIT v. Anil Kumar Bhatia [2012] 24 Taxmann.com 98, Delhi. 2. Kamlesh Bhai Dhamashibha Patel v. CIT [2013] 31 Taxmann.com 50, Gujarat. 3. Canara Housing Development Co. v. DCIT [2014] 49 Taxmann.com, 98 Karnataka. 4. CIT, Thichur v. St. Francis Clay Décor Tiles [2016] Taxmann.com 234, Kerala 5. E.N.Gopakumar v. CIT [2016] 75 Taxmann.com 215, Kerala 9. The Ld.AR for the assessee, on the other hand, supporting the order of the Ld.CIT(A) submitted that during the…

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 578/BANG/2018[2009-10]Status: DisposedITAT Bangalore15 Nov 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 577/BANG/2018[2008-09]Status: DisposedITAT Bangalore15 Nov 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 576/BANG/2018[2006-07]Status: DisposedITAT Bangalore15 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

In the result, the appeals are partly allowed

ITA 575/BANG/2018[2007-08]Status: DisposedITAT Bangalore15 Nov 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri R. Ramakrishnan, CAFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos. 575 to 578/Bang/2018 Assessment years : 2007-08, 2006-07, 2008-09 & 2009-10 Shri Anand Nadig, Vs. The Deputy Commissioner of No.20, Bavani Society Layout, Income Tax, 1st ‘B’ Cross, 5th Block, Circle 7(2)(1), Banagiri Nagar, BSK 3rd Stage, Bangalore. Bangalore – 560 085. PAN: ABXPN 3216H APPELLANT RESPONDENT Appellant by : Shri R. Ramakrishnan, CA Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2021 Date of Pron…

Mrs. Reena Jain, Mumbai vs. Deputy Commissioner of Income Tax Central Circle - 8(4), Mumbai

In the result, the appeals are partly allowed

ITA 1007/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Mar 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR

Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…

Mr.Ratnesh Chand Jain, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-8(4), Mumbai

In the result, the appeals are partly allowed

ITA 1001/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Mar 2019AY 2009-10

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR

Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…

ACIT, New Delhi vs. Smt Urmila Chandulal Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1459/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR

Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Krish Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1458/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR

Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Praduman Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1457/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR

Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Himanshu Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1456/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR

Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Rohan Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1455/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR

Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR

Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR

Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR

Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

DCIT, New Delhi vs. M/S. Sutlej Agro Products Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 289/DEL/2015[2006-07]Status: DisposedITAT Delhi14 Sept 2018AY 2006-07

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132(2)Section 143(2)Section 153CSection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 289 to 293/Del./2015 Assessment Year: 2006-07 to 2010-11 DCIT, Central Circle-31, vs. M/s. Sutlej Agro Products Ltd., New Delhi. 30, Community Centre, Saket, New Delhi. (PAN- AAACS 4232K) (Appellant) (Respondent) Revenue by Shri S.S. Rana, CIT/DR Assessee by Shri Amol Sinha, Adv. & Shri Ashvini Kumar, Adv. Date of Hearing 30.08.2018 Date of Pronouncement 14.09.2018 ORDER Per L.P. Sahu, A.M.: The bunch of above fives appeals at the instance of the R…

Shri Shailesh S. Patel, Palanpur vs. The Income Tax Officer, Ward-5, Palanpur

In the result, the appeal of the assessee is dismissed

ITA 3063/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Aug 2018AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 3063/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Ms. Aarti Shah, A.R

Section 147Section 148Section 68

…uent legislative amendment, the difference between the expression 'belong to' and 'pertain to' / 'relate to' are 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…

Commitment Mortality Vision Education Society, Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee for assessment year

ITA 3981/DEL/2017[2011-12]Status: HeardITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3980 & 3981/ Del/ 2017 Assessment Years: 2007-08 & 2011-12 M/ s. Commitment Mortality Vs. ACIT, Vision Education Society, CC-6, New Delhi C/ o- Kapil Goel, Adv., F- 26/ 124, Rohini, New Delhi PAN :AAAAC1679A (Appellant) (Respondent) Appellant by Sh. Kapil Goel, Adv. Respondent by Sh. Rachna Singh, CIT(DR) Date of hearing 28.05.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These two appeals by the assessee are directed against two separate orders,…

Kamleshbhai Dharamshibhai Patel v. CIT

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Judgments citing Kamleshbhai Dharamshibhai Patel v. CIT

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

Shri Anand Nadig, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(2)(1), Bangalore

Mrs. Reena Jain, Mumbai vs. Deputy Commissioner of Income Tax Central Circle - 8(4), Mumbai

Mr.Ratnesh Chand Jain, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-8(4), Mumbai

ACIT, New Delhi vs. Smt Urmila Chandulal Patel, New Delhi

ACIT, New Delhi vs. Krish Patel, New Delhi

ACIT, New Delhi vs. Praduman Patel, New Delhi

ACIT, New Delhi vs. Himanshu Patel, New Delhi

ACIT, New Delhi vs. Rohan Patel, New Delhi

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

DCIT, New Delhi vs. M/S. Sutlej Agro Products Ltd., New Delhi

Shri Shailesh S. Patel, Palanpur vs. The Income Tax Officer, Ward-5, Palanpur

Commitment Mortality Vision Education Society, Delhi vs. ACIT, Central Circle- 6, New Delhi