How many judgments cite Kanubhai M Patel (HUF) v. Hiren Bhatt?

45 judgments on BharatTax cite Kanubhai M Patel (HUF) v. Hiren Bhatt (334 ITR 25), spanning 2016 to 2026.

Which sections of the Income Tax Act does Kanubhai M Patel (HUF) v. Hiren Bhatt come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144, Section 144B, Section 142(1), Section 143(3).

Kanubhai M Patel (HUF) v. Hiren Bhatt

334 ITR 25High Court2011#2592 most cited

What is Kanubhai M Patel (HUF) v. Hiren Bhatt authority for?

The date of issuance of a notice under Section 148 of the Income-tax Act is reckoned not from the date it was issued by the authority, but from the date it was actually delivered to the assessee.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Kanubhai M Patel (HUF) v. Hiren Bhatt · 334 ITR 25 · 12 Taxmann.com 198 · Section 148 notice · date of issuance · notice delivery · reassessment proceedings · Section 147 · Section 149 · validity of notice · limitation period

Also reported as

12 Taxmann.com 198

Sections most often in play

Section 148 Section 147 Section 144 Section 144B Section 142(1)Section 143(3)Section 149 Section 250

Issues it is cited on

impermissible avoidance arrangement section 245h section 245ha warrant of authorisation section 245c section 153(2a)section 153(c)section 90a section 202 section 245d section 144ba section 142a

Judgments citing Kanubhai M Patel (HUF) v. Hiren Bhatt

Jayantilal C. Jain, Mumbai vs. ITO 15(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3838/MUM/2013[2008-09]Status: DisposedITAT Mumbai18 Oct 2017AY 2008-09

Bench: Shri R.C Sharma & Shri Pawan Singhjayantilal C. Jain, Prop. M.S. Rajguru Jewellery Mart, ……………. Appellant 621 Cotton Exchange Bldg. 6Th Floor, Kalbadevi Road, Mumbai 400002, Pan Abopj3987G V/S

For Appellant: Shri. Vimal Purniya -ARFor Respondent: Shri. Alok Johari – CIT-DR

Section 253Section 254(1)Section 68Section 69

…THE INCOME TAX APPELLATE TRIBUNAL“J” BENCH, MUMBAI BEFORE SHRI R.C SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Jayantilal C. Jain, Prop. M.S. Rajguru Jewellery Mart, ……………. Appellant 621 Cotton Exchange Bldg. 6th Floor, Kalbadevi Road, Mumbai 400002, PAN ABOPJ3987G v/s ITO 15(1)(1) ……………. Respondent Mumbai Assessee by : Shri. Vimal Purniya -AR Revenue by : Shri. Alok Johari – CIT-DR Date of Hearing –09.10.2017 Date of Order - 18.10.2017 Order under section 254(1) OF Income-tax Act PER: PAWAN SINGH JUDICIAL MEMEBR; 1. This appeal by assessee under section 253 of I.T Act is directed against…

R.V. Agencies Pvt. Ltd, Punjab vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2909/DEL/2013[2004-05]Status: DisposedITAT Delhi17 Mar 2017AY 2004-05

Bench: Sh. S.K.Yadav & Sh.Anadee Nath Misshra

Section 144Section 147Section 148

…Office which is Postal Authority and in this case it was 07.04.201 1 and hence which is beyond 6 years hence barred by limitation and is liable to be I.T.A ,No.-2909/Del/2013 R.V.Agencies Pvt.Ltd., vs ITO Page 5 of 9 quashed. Kanubhai M. Patel (HUP) (201 1) 334 ITR 25 (GUJ.) and ITO Vs. ON EXIM P LTD and vice versa (2013) 26 ITR (Trib.) 697 Delhi. 6. Further Hon'ble DHC has held in the case of CIT vs. Visual Holding & Capital (P.) Ltd. (2011) 200 Taxman 186 (Mag.) (Del) that when all the documents were placed to substantiate the claim of sale than addition u/s 68 cannot be sustained. 7. (PB-20-21) Copy of Reaso…

ITO, New Delhi vs. M/S. Goel Sons Golden Estate Pvt. Ltd., Delhi

In the result, the Appeal filed by the Revenue stand dismissed

ITA 3974/DEL/2014[2005-06]Status: DisposedITAT Delhi01 Jul 2016AY 2005-06

Bench: Shri H.S. Sidhua.Y. : 2005-06 Ito, Ward 12(2), Vs. M/S Goel Sons Golden New Delhi Estate Pvt. Ltd., Office No. 3, 1St Floor, Csc, Kd-Block, Pitampura, Delhi – 110 034 (Pan: Aaccg1922A) (Appellant) (Respondent)

For Appellant: Sh. SL Deepak, CAFor Respondent: None

Section 142(1)Section 144Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y. : 2005-06 ITO, WARD 12(2), VS. M/S GOEL SONS GOLDEN NEW DELHI ESTATE PVT. LTD., OFFICE NO. 3, 1ST FLOOR, CSC, KD-BLOCK, PITAMPURA, DELHI – 110 034 (PAN: AACCG1922A) (APPELLANT) (RESPONDENT) Department by : None Assessee by : Sh. SL Deepak, CA Date of Hearing : 20-06-2016 Date of Order : 01-07-2016 ORDER PER H.S. SIDHU, JM Revenue has filed this Appeal against the Order dated 30.4.2014 passed by the Ld. Commissioner of Income Tax (Appeals)-XV, New Delhi pertaining to assessment year 2005-06 on th…

Shri Nirmalendu Dutta, Kolkata vs. D.C.I.T Cir - 28, Kolkata

In the result, appeal of assessee is allowed

ITA 594/KOL/2013[1999-2000]Status: DisposedITAT Kolkata17 Feb 2016AY 1999-2000

Bench: Shri Mahavir Singh, Jm]

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri David Z. Chowngthu, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 149

…005 for AY 1998-99 and after 31.03.2006 for AY 1999-2000 were barred by limitation. In view of these facts he relied on the decision of Hon’ble Gujarat High court in the case of Kanubhai M. Patel (HUF) Vs. Hiren Bhatt or His Successors to Office & Ors. (2011) 334 ITR 25 (Guj), wherein it is held as under (from headnotes): “In this regard, the record produced before the court is sufficient to come to the conclusion that the notices had been sent for booking to the speed post centre only on 7-4-2010, in absence of any evidence to the contrary being pointed out by the respondents, as well in the light of the fact th…

Shri Nirmalendu Dutta, Kolkata vs. D.C.I.T Cir - 28, Kolkata

In the result, appeal of assessee is allowed

ITA 593/KOL/2013[1998-99]Status: DisposedITAT Kolkata17 Feb 2016AY 1998-99

Bench: Shri Mahavir Singh, Jm]

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri David Z. Chowngthu, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 149