Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax

176 Taxmann.com 25High Court2025#5436 most cited

What is Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax authority for?

Notices issued under section 148A(b) after the period of six years from the relevant date are void ab initio.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax · Section 148A · Section 148 · Reassessment notice · Limitation period · Void ab initio · Gujarat High Court · Assessee

Sections most often in play

Section 148Section 147Section 69ASection 115BBESection 144Section 144BSection 148A(b)Section 271(1)(c)

Issues it is cited on

section 44aasection 155section 3(1)order under section 148a(d)section 271fmaximum marginal rateeligible assesseesection 148a(b)section 148a(d)specified authoritysection 148asection 271a

Judgments citing Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax

Sachin Mohanlal Chordia, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result, appeal of the assessee is allowed

ITA 3279/PUN/2025[2015-16]Status: DisposedITAT Pune30 Mar 2026AY 2015-16

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.3279/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal)(Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2015-16 Dated 22/10/2025 Emanating From Assessment Order U/S 147 Rws 144 Rws 144B Of The Income Tax Act Dated 22/05/2023. Findings & Analysis :

Section 147Section 148Section 148ASection 250Section 3

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.3279/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, s. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. PAN: AANPC8554C Appellant Respondent Assessee by Shri Abhilash Hiran Revenue by Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date of hearing 05/03/2026 Date of pronouncement 30/03/2026 आदेश/ ORDER PER DR. DIPAK P…

Santosh Laxman Malusare, Pune vs. ITO, Ward-5(2), Pune

In the result, appeal of the assessee is allowed

ITA 3075/PUN/2025[2015-16]Status: DisposedITAT Pune16 Feb 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3075/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Santosh Laxman Malusare, Vs Ward-5(2), Pune. Lahagaon, Moze Ali Haveli, Pune – 411047. Pan: Awzpm1600M Appellant/ Assessee Respondent /Revenue Assessee By Shri Rushab Shah Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 16/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 14.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 24.11.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & Circumstances Prevailing In The Case & As Per The Provisions & Scheme Of The Act, It Be Held That Re-Opening Of The

Section 144BSection 147Section 148Section 148ASection 149Section 234ASection 250Section 698

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.3075/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Santosh Laxman Malusare, Vs Ward-5(2), Pune. Lahagaon, Moze Ali Haveli, Pune – 411047. PAN: AWZPM1600M Appellant/ Assessee Respondent /Revenue Assessee by Shri Rushab Shah Revenue by Shri Ajitesh Kumar Meena – Addl.CIT Date of hearing 27/01/2026 Date of pronouncement 16/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed b…

Khushnud Ansari, Pune vs. ITO, Ward-7(1), Pune

In the result, appeal of the assessee is allowed

ITA 1612/PUN/2025[2015-16]Status: DisposedITAT Pune29 Jan 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1612/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Khushnud Ismail Ansari, V Income Tax Officer, 4A, J K Centre Solapur Bazar, S Ward-7(1), Pune. Near Arihant College, Camp, Pune – 411001. Pan: Aaipa2202J Appellant/ Assessee Respondent /Revenue Assessee By Shri Krishna V Gujarathi Revenue By Smt Neha Thakkar – Virtual Date Of Hearing 21/01/2026 Date Of Pronouncement 29/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 17.02.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Act, Dated 19.05.2023. Ita No.1612/Pun/2025 [A]

Section 144BSection 147Section 148Section 148ASection 149Section 250

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1612/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Khushnud Ismail Ansari, V Income Tax Officer, 4A, J K Centre Solapur Bazar, s Ward-7(1), Pune. Near Arihant College, Camp, Pune – 411001. PAN: AAIPA2202J Appellant/ Assessee Respondent /Revenue Assessee by Shri Krishna V Gujarathi Revenue by Smt Neha Thakkar – Virtual Date of hearing 21/01/2026 Date of pronouncement 29/01/2026 आदेश/ ORDER PER DR. DIPAK…

Jiteshkumar Madhavbhai Jagani, Surat vs. Dy. CIT, Circle-2(1)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 19/SRT/2026[2015-16]Status: HeardITAT Surat23 Jan 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 19/SRT/2026 (Assessment Year: 2015-16) Jiteshkumar Madhavbhai ACIT, Vs. Jagani, Circle – 1(2), C-606, The Laurels, Opp – Surat Capital Green, Bharthana, Vesu, Surat - 395007 [PAN: ADVPJ2044H] (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, CA Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed by the assessee against the order pas…

Anand Bhausaheb Bhalekar, Aurangabad vs. ITO, Ward -1(5), Aurangabad

In the result, appeal of the assessee is allowed

ITA 1207/PUN/2025[2015-16]Status: DisposedITAT Pune19 Jan 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1207/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Anand Bhausaheb Bhalekar, V The Income Tax Plot No.259/C, Gut No.126/2, S Officer, Shantiban Hariram Nagar, Ward-1(5), Aurangabad. Behind Nandini Hotel, Aurangabad – 431001. Pan: Aompb6314E Appellant/ Assessee Respondent /Revenue Assessee By Shri Shubham Rathi – Virtual Revenue By Smt Neha Thakkar – Virtual Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16Dated 12.03.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Act, Dated

Section 144BSection 147Section 148Section 149Section 151ASection 250

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1207/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Anand Bhausaheb Bhalekar, V The Income Tax Plot No.259/C, Gut No.126/2, s Officer, Shantiban Hariram Nagar, Ward-1(5), Aurangabad. Behind Nandini Hotel, Aurangabad – 431001. PAN: AOMPB6314E Appellant/ Assessee Respondent /Revenue Assessee by Shri Shubham Rathi – Virtual Revenue by Smt Neha Thakkar – Virtual Date of hearing 19/01/2026 Date of pronouncem…

U B Foods Pvt. Ltd, Jalgaon vs. ITO, Ward1(2), Jalgaon

In the result, appeal of the assessee is partly allowed

ITA 986/PUN/2024[2015-16]Status: DisposedITAT Pune14 Jan 2026AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.986/Pun/2024 निर्धारण वषा / Assessment Years: 2015-16 U B Foods Pvt. Ltd., V The Income Tax Officer, D 33 Midc, Audyogik Vashat, S. Ward-1(2), Jalgaon. Jalgaon S.O, Jalgaon – 425003. Pan: Aabcu1322K Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Amit Bobde-Cit(Dr) Date Of Hearing 01/12/2025 Date Of Pronouncement 14/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 03.05.2024 Emanating From The Separate Assessment Orders Under Section 147 Read With Section 144B Of The Act, 1961 Dated 25.05.2023 For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 246ASection 250Section 69A

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.986/PUN/2024 निर्धारण वषा / Assessment Years: 2015-16 U B Foods Pvt. Ltd., V The Income Tax Officer, D 33 MIDC, Audyogik Vashat, s. Ward-1(2), Jalgaon. Jalgaon S.O, Jalgaon – 425003. PAN: AABCU1322K Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Amit Bobde-CIT(DR) Date of hearing 01/12/2025 Date of pronouncement 14/01/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 530/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 527/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 525/RJT/2025[2016-17]Status: DisposedITAT Rajkot24 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 518/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 514/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 513/RJT/2025[2014-15]Status: DisposedITAT Rajkot24 Nov 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 512/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 511/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 510/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, 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 आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Urmilaben Prabhubhai Patel, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, appeal of the assessee is allowed

ITA 527/SRT/2025[2016-17]Status: DisposedITAT Surat17 Nov 2025AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.527/Srt/2025 Assessment Year: 2016-17 (Hybrid Hearing) Urmilaben Prabhubhai Patel Income Tax Officer, Ward-2(3)(4), बनाम/ 378/1/2, Nishar Faliya, Puna Surat, Room # 613, Aayakar Vs. Gam, Nr. Police Chowki, Surat Bhawan, Majura Gate, Surat-395 -395 010 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Coipp 7154 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K Kabra, Ca राज" की ओर से /Respondent By Ms. Namita Patel, Sr-Dr सुनवाई की तारीख/Date Of Hearing 28/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.527/SRT/2025 Assessment Year: 2016-17 (Hybrid hearing) Urmilaben Prabhubhai Patel Income Tax Officer, Ward-2(3)(4), बनाम/ 378/1/2, Nishar Faliya, Puna Surat, Room # 613, Aayakar Vs. Gam, Nr. Police Chowki, Surat Bhawan, Majura Gate, Surat-395 -395 010 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: COIPP 7154 Q (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K Kabra, CA राज" की ओर से /Respondent by Ms. Namita Pat…

Tirupati Shyam Enterprise, Surat vs. DCIT, Circle 1(1)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 318/SRT/2025[2015-16]Status: DisposedITAT Surat30 Oct 2025AY 2015-16

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2015-2016 Tirupati Shyam Enterprise Nfac, Delhi Current F.P. No. 139 Orleaans, Near Jurisdiction: Dy. Cit Circle- Sosyo Circle Udhna Magadalla Vs. 1(1)(1), Road, Surat-395007. Aayakar Bhavan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001. Pan No. Aagft 3570 Q Appellant Respondent

For Appellant: Mr. J.K. Chandnani, Sr. DRFor Respondent: Mr. Rasesh Shah, CA
Section 147Section 148Section 5Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH “DB” SURAT BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2015-2016 Tirupati Shyam Enterprise NFAC, Delhi Current F.P. No. 139 Orleaans, Near Jurisdiction: Dy. CIT Circle- Sosyo Circle Udhna Magadalla Vs. 1(1)(1), Road, Surat-395007. Aayakar Bhavan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001. PAN NO. AAGFT 3570 Q Appellant Respondent : Mr. Rasesh Shah, CA Assessee by : Mr. J.K. Chandnani, Sr. DR Revenue by : 09/10/2025 Date of Hearing Date of pronouncement : 30/10/2025 ORDER PER OM PRAKASH…

Income Tax Officer, Ward-1(3)(1), Surat, Adajan vs. Shivlal Shamjibhai Ponkia, City Light Road, Surat

In the result, the appeal of the Revenue in ITA No

ITA 817/SRT/2024[2015-16]Status: DisposedITAT Surat17 Oct 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Manish J. Shah, ARFor Respondent: Sl.Nos.1 &2 - Shri Aashish Pophare, CIT-DR
Section 143(1)Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1. 817/SRT/2024 2015-16 The ITO Shivlal Shamjibhai Ward-1(3)(1) Ponkia Surat-395 009 21, Raghuvir Bungalows City Light Road Umra, Bharthana B.O. Surat – 395 007 PAN: ABRPP 4050 F 2. 1002/SRT/2024 2015-16 T…

Income Tax Officer, Ward-2(3)(1), Surat vs. Bhanubhai Ranchhodbhai Asodaria, Surat

In the result, the appeal of the Revenue in ITA No

ITA 1003/SRT/2024[2015-16]Status: DisposedITAT Surat17 Oct 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Manish J. Shah, ARFor Respondent: Sl.Nos.1 &2 - Shri Aashish Pophare, CIT-DR
Section 143(1)Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1. 817/SRT/2024 2015-16 The ITO Shivlal Shamjibhai Ward-1(3)(1) Ponkia Surat-395 009 21, Raghuvir Bungalows City Light Road Umra, Bharthana B.O. Surat – 395 007 PAN: ABRPP 4050 F 2. 1002/SRT/2024 2015-16 T…

Income Tax Officer, Ward-1(3)(1), Surat, Anavil Business Centre, Hazira Raod vs. Sharmishthaben Shivlal Ponkia, Umra, Bharthana B.O, Surat

In the result, the appeal of the Revenue in ITA No

ITA 1002/SRT/2024[2015]Status: DisposedITAT Surat17 Oct 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Manish J. Shah, ARFor Respondent: Sl.Nos.1 &2 - Shri Aashish Pophare, CIT-DR
Section 143(1)Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1. 817/SRT/2024 2015-16 The ITO Shivlal Shamjibhai Ward-1(3)(1) Ponkia Surat-395 009 21, Raghuvir Bungalows City Light Road Umra, Bharthana B.O. Surat – 395 007 PAN: ABRPP 4050 F 2. 1002/SRT/2024 2015-16 T…

Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax (176 Taxmann.com 25) — Cited in 21 Judgments | BharatTax