Kirit Dahyabhai Patel v. ACIT

80 Taxmann.com 162High Court2017#1907 most cited

What is Kirit Dahyabhai Patel v. ACIT authority for?

A return of income filed in response to a notice under Section 153A is considered a return filed under Section 139 for the purpose of levying penalty under Section 271(1)(c). The penalty is leviable on the income assessed over and above the income returned under Section 153A.

60

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Kirit Dahyabhai Patel · Section 153A return · Section 139 · Section 271(1)(c) penalty · search assessment · penalty calculation · Gujarat High Court · 80 Taxmann.com 162 · deletion of penalty · return of income

Sections most often in play

Section 143(3)Section 153ASection 132Section 139Section 139(1)Section 270ASection 271AABSection 133A

Issues it is cited on

section 153(a)bona fide mistakesection 133(a)house property incomesection 153a(1)(b)section 115jcsection 271aab(1a)section 271aaasection 153a(1)(a)penalty under section 271(1)(c)surrender of incomedeletion of penalty

Judgments citing Kirit Dahyabhai Patel v. ACIT

Assistant Commissioner of Income Ta, Jaipur vs. Shri Nath Corporation, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / Assessment Years : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The AC…

Assistant Commissioner of Income Tax, Jaipur vs. Jitendra Kumar Agarwal, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 267/JPR/2024 fu/kZkj.k o"kZ@AssessmentYears : 2015-16 The ACIT, cuke Shri Nath Corporation Circle-1, Vs. 1756, Telepara, Johari Bazar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACDFS3626B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA. No. 196/JPR/2024 fu/kZkj.ko"kZ@AssessmentYears : 2015-16 The ACIT, cuke…

Assistant Commissioner of Income-Tax, Jaipur vs. Royal Jewellers, Jaipur

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 267/JPR/2024 निर्धारण वर्ष / AssessmentYears : 2015-16 The ACIT, Circle-1, Jaipur. बनाम Shri Nath Corporation Vs.1756, Telepara, Johari Bazar, Jaipur. स्थायीलेखा सं./जीआईआर सं./PAN/GIR No.: ACDFS3626B अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं. / ITA. No. 196/JPR/2024 निर्धारणवर्ष / AssessmentYears : 2015-16 The ACI…

Shri Ramchand Laxmandas Babani, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 192/JPR/2025[2011-12]Status: DisposedITAT Jaipur21 Aug 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ ITA No. 192/JPR/2025 निर्धारणवर्ष / AssessmentYear : 2011-12 Shri Ramchand Laxmandas Babani P.No.2, Shiv Shankar Colony Janta Colony, Jaipur – 302 004 (Raj) बनाम Vs. The ITO Ward -6(4) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ANYPB 6571 A अपीलार्थी / Appellant निर्धारिती की ओरसे/Assesseeby : Shri Mohit Balani, Advocate (Thru" V.C.) राजस्व की ओरसे /Revenue by: Shri Gautam Sin

For Appellant: Shri Mohit Balani, Advocate (Thru” V.C.)For Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 271(1)(c)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 192/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2011-12 cuke Shri Ramchand Laxmandas Babani The ITO P.No.2, Shiv Shankar Colony Vs. Ward -6(4) Janta Colony, Jaipur – 302 004 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: ANYPB 6571 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mohit Balani, Advocate (Thru”…

The DCIT Central Circle-1, Rajkot vs. Shri Shamjibhai Sadhabhai Kangad, Gandhidham-Kutch

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 321/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

Section 153A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.11 to 20/RJT/2022 "नधा"रण वष"/ Assessment Years:2011-12 to 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner of Kangad Income Tax, Central Circle-1, Vs. BBZ-S-60, Zanda Chowk, “Amruta Estate”, 2nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:ADEPK 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./IT(SS)A Nos.21 to 23/RJT/2022 "नधा…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jsr Infra Developers Private Limited, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद" एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.2232/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. The DCIT, M/s.JSR Infra – Central Circle-2(4), Developers Pvt. Ltd., Chennai. No.4, 10A, East Cross Road, Gandhi Nagar, Vellore-632 006. [PAN: AADCJ 4440 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms.Swapna Nanu Ambatt, CIT for Mr. Nilay Baran Som, CIT : ""यथ" क" ओर से /Resp…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1410/CHNY/2023[2019-2020]Status: DisposedITAT Chennai26 Feb 2025AY 2019-2020

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1409/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Feb 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

Abirakham Rajasekar, Coimbatore vs. ACIT, Central Circle-2, Coimbatore

In the result, the appeals filed by the assessee for A

ITA 1408/CHNY/2023[2017-18]Status: DisposedITAT Chennai26 Feb 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20

For Appellant: NoneFor Respondent: Shri K. Rohan Raj, Addl. CIT
Section 132Section 139Section 139(1)Section 153ASection 270ASection 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1408, 1409 & 1410/Chny/2023 िनधा(रण वष( /Assessment Years: 2017-18, 2018-19 & 2019-20 Abirakham Rajasekar, The Asst. Commissioner of No.27/1, Vs. Income Tax, Kannigaparameshwari Nagar, Central Circle-2, Nanjundapuram Road, Chennai. Ramanathapuram, Coimbatore – 641 045. [PAN: ADDPR 3074M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant…

Sarat Gopal Boppana, Hyderabad vs. ACIT., Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 635/HYD/2022[2015-16]Status: DisposedITAT Hyderabad07 Aug 2024AY 2015-16

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.635/Hyd/2022 & Sa No.49/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Sarat Gopal Boppana Vs. Asstt. C. I. T. Hyderabad Central Circle 2(3) Pan:Afcpb8083K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 19/06/2024 घोषणा की तारीख/Pronouncement: 07/08/2024 आदेश/Order

For Appellant: Shri P Murali Mohan Rao CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 131Section 132Section 139(1)Section 143(3)Section 153ASection 271(1)(c)Section 274

…ITA No 635 and SA 49 of 2023 Sarat Gopal Boppana Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Laliet Kumar, Judicial Member And Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.635/Hyd/2022 & SA No.49/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Sarat Gopal Boppana Vs. Asstt. C. I. T. Hyderabad Central Circle 2(3) PAN:AFCPB8083K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao CA राज" व "ारा/Revenue by:: Shri Shakeer Ahmed, DR सुनवाई की तारीख/Date of hearing: 19/06/2024 घोषणा क…

The Assistant Commissioner of Income Tax, Central Circle-2, Viskahapatnam vs. Sri Vijaya Visakha Milk Producers Company Limited, Visakhapatnam

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

ITA 239/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam28 May 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 131Section 132Section 143(3)Section 271(1)(c)

…of Delhi in M/s OSE Infrastructure Ltd. vs. ACIT (supra) held as follows : 16. Lastly when the revised return is accepted and the income is assessed as per the revised income, there is no scope for penalty. In the case of Kirit Dahyabhai Patel vs ACIT (2017) 80 Taxmann.com 162 (Guj), the Hon’ble High Court held that in view of specific provision of Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act an…

Shri Devendra Swarupchand Shingavi, Pune vs. Commissioner of Income Tax(A), Pune-11, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 316/PUN/2024[2015-16]Status: HeardITAT Pune20 May 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri B C MalakarFor Respondent: Shri Uma Shankar Prasad
Section 132Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 Shri Devendra Swarupchand Shingavi CIT(A), Pune -11, Pune 161/162, Dwarika Apts, Vs. Mukund Nagar, Pune – 411037 PAN : AULPS9948J (Appellant) (Respondent) Assessee by : Shri B C Malakar Department by : Shri Uma Shankar Prasad Date of hearing : 20-05-2024 Date of pronouncement : 20-05-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the ex-parte order dated 20.12.2023 of the CIT(A), Pune-11 relating to assessm…

Dharmenbhai Mahendrabhai Sutaria, HUF, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

Priyanka Khandelwal, Kota vs. Ld. ACIT, Central Circle, Kota

ITA 347/JPR/2023[2015-16]Status: DisposedITAT Jaipur24 Aug 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 336 to 339/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2014-15 & 2016-17 cuke Vinaya Sharma ACIT, Vs. 431 A, Talwandi Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFRPS 6215 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 340 to 344/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 t…

Priyanka Khandelwal, Kota vs. Ld. ACIT, Central Circle, Kota

ITA 346/JPR/2023[2014-15]Status: DisposedITAT Jaipur24 Aug 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 336 to 339/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2014-15 & 2016-17 cuke Vinaya Sharma ACIT, Vs. 431 A, Talwandi Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFRPS 6215 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 340 to 344/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 t…

Priyanka Khandelwal, Kota vs. Ld. ACIT, Central Circle, Kota

ITA 345/JPR/2023[2013-14]Status: DisposedITAT Jaipur24 Aug 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 336 to 339/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2014-15 & 2016-17 cuke Vinaya Sharma ACIT, Vs. 431 A, Talwandi Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFRPS 6215 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 340 to 344/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 t…

Asheesh Sharma, Kota vs. Ld. ACIT, Central Circle, Kota

ITA 344/JPR/2023[2016-17]Status: DisposedITAT Jaipur24 Aug 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 336 to 339/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2014-15 & 2016-17 cuke Vinaya Sharma ACIT, Vs. 431 A, Talwandi Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFRPS 6215 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 340 to 344/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 t…

Asheesh Sharma, Kota vs. Ld. ACIT, Central Circle, Kota

ITA 343/JPR/2023[2015-16]Status: DisposedITAT Jaipur24 Aug 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 336 to 339/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2014-15 & 2016-17 cuke Vinaya Sharma ACIT, Vs. 431 A, Talwandi Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFRPS 6215 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 340 to 344/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 t…