Krupesh Bhai N Patel v. DCIT

25 Taxmann.com 443Reported decision#20194 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2017.

Judgments citing Krupesh Bhai N Patel v. DCIT

SHANTILAL J. SHAH,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee’s appeals for the assessment years

ITA 355/BANG/2014[2011-12]Status: DisposedITAT Bangalore03 Nov 2017AY 2011-12

Bench: Shri George George K, Jm & Shri Jason P.Boaz, Am

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri Ajit Kumar Varma, CIT
Section 132Section 132(4)Section 139Section 143(3)Section 153A

…appreciating the facts of the case and based on the loose papers, the AO had treated Rs.43 lakhs as on money received and added the same as income of the assessee Relied on the findings of the ITAT, Ahmedabad Bench in the case of Krupesh Bhai N Patel v. DCIT 25 Taxmann.com 443 (Ahd). - that the assessee had, in none of the proceedings, accepted the receipt of ‘on money’. A.Y 2009-10: Addition of Rs.30,47,500/-: - that in the instant case, it is reiterated that no other extra cash or other assets was found during the course of search which fact falsify the allegations of the AO that 11 ITA Nos.352, 353, 354 &…

SHANTILAL J. SHAH,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee’s appeals for the assessment years

ITA 354/BANG/2014[2010-11]Status: DisposedITAT Bangalore03 Nov 2017AY 2010-11

Bench: Shri George George K, Jm & Shri Jason P.Boaz, Am

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri Ajit Kumar Varma, CIT
Section 132Section 132(4)Section 139Section 143(3)Section 153A

…appreciating the facts of the case and based on the loose papers, the AO had treated Rs.43 lakhs as on money received and added the same as income of the assessee Relied on the findings of the ITAT, Ahmedabad Bench in the case of Krupesh Bhai N Patel v. DCIT 25 Taxmann.com 443 (Ahd). - that the assessee had, in none of the proceedings, accepted the receipt of ‘on money’. A.Y 2009-10: Addition of Rs.30,47,500/-: - that in the instant case, it is reiterated that no other extra cash or other assets was found during the course of search which fact falsify the allegations of the AO that 11 ITA Nos.352, 353, 354 &…

SHANTILAL J. SHAH,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee’s appeals for the assessment years

ITA 353/BANG/2014[2009-10]Status: DisposedITAT Bangalore03 Nov 2017AY 2009-10

Bench: Shri George George K, Jm & Shri Jason P.Boaz, Am

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri Ajit Kumar Varma, CIT
Section 132Section 132(4)Section 139Section 143(3)Section 153A

…appreciating the facts of the case and based on the loose papers, the AO had treated Rs.43 lakhs as on money received and added the same as income of the assessee Relied on the findings of the ITAT, Ahmedabad Bench in the case of Krupesh Bhai N Patel v. DCIT 25 Taxmann.com 443 (Ahd). - that the assessee had, in none of the proceedings, accepted the receipt of ‘on money’. A.Y 2009-10: Addition of Rs.30,47,500/-: - that in the instant case, it is reiterated that no other extra cash or other assets was found during the course of search which fact falsify the allegations of the AO that 11 ITA Nos.352, 353, 354 &…

SHANTILAL J. SHAH,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee’s appeals for the assessment years

ITA 352/BANG/2014[2008-09]Status: DisposedITAT Bangalore03 Nov 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Jason P.Boaz, Am

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri Ajit Kumar Varma, CIT
Section 132Section 132(4)Section 139Section 143(3)Section 153A

…appreciating the facts of the case and based on the loose papers, the AO had treated Rs.43 lakhs as on money received and added the same as income of the assessee Relied on the findings of the ITAT, Ahmedabad Bench in the case of Krupesh Bhai N Patel v. DCIT 25 Taxmann.com 443 (Ahd). - that the assessee had, in none of the proceedings, accepted the receipt of ‘on money’. A.Y 2009-10: Addition of Rs.30,47,500/-: - that in the instant case, it is reiterated that no other extra cash or other assets was found during the course of search which fact falsify the allegations of the AO that 11 ITA Nos.352, 353, 354 &…

Krupesh Bhai N Patel v. DCIT (25 Taxmann.com 443) — Cited in 4 Judgments | BharatTax