MIlind Arvindbhai Patel v. ACIT

455 ITR 82High Court2023#17942 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(1)Section 205Section 234BSection 234CSection 143(1)(a)Section 154

Issues it is cited on

section 205credit for tdssection 234cinterest u/s 234btax deducted at sourcesection 20chief commissionersection 234bcommissioner (appeals)assistant commissionersection 143(1)interest

Judgments citing MIlind Arvindbhai Patel v. ACIT

Late Soli C. Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1985/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Jun 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

…ing decisions that supports this contention: i. Decision of Hon’ble Bombay High Court in case of Yashpal Shani v/s. Hajarnavis, ACIT & Others reported in (293 ITR 539) ii. Decision of Hon’ble Gujarat High Court in the case of MIlind Arvindbhai Patel Vs. ACIT (455 ITR 82) iii. Decision of Hon’ble Delhi High Court in case of BDR Finvest (P) Ltd. V Deputy Commissioner of Income tax, 161 Taxmann.com 583. iv. Decision of Hon’ble Delhi High Court in case of Sanjay Sudan v. Assistant Commissioner of Income Tax (2023) 452 ITR 107. 5 ITA No.1983,1984,1985/Mum/2025; A.Y. 2016-17 to 2018-19 Firuzeh Soli Engineer, Legal Hei…

Late Soli Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1984/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Jun 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

…ing decisions that supports this contention: i. Decision of Hon’ble Bombay High Court in case of Yashpal Shani v/s. Hajarnavis, ACIT & Others reported in (293 ITR 539) ii. Decision of Hon’ble Gujarat High Court in the case of MIlind Arvindbhai Patel Vs. ACIT (455 ITR 82) iii. Decision of Hon’ble Delhi High Court in case of BDR Finvest (P) Ltd. V Deputy Commissioner of Income tax, 161 Taxmann.com 583. iv. Decision of Hon’ble Delhi High Court in case of Sanjay Sudan v. Assistant Commissioner of Income Tax (2023) 452 ITR 107. 5 ITA No.1983,1984,1985/Mum/2025; A.Y. 2016-17 to 2018-19 Firuzeh Soli Engineer, Legal Hei…

Late Soli Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1983/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Jun 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

…ing decisions that supports this contention: i. Decision of Hon’ble Bombay High Court in case of Yashpal Shani v/s. Hajarnavis, ACIT & Others reported in (293 ITR 539) ii. Decision of Hon’ble Gujarat High Court in the case of MIlind Arvindbhai Patel Vs. ACIT (455 ITR 82) iii. Decision of Hon’ble Delhi High Court in case of BDR Finvest (P) Ltd. V Deputy Commissioner of Income tax, 161 Taxmann.com 583. iv. Decision of Hon’ble Delhi High Court in case of Sanjay Sudan v. Assistant Commissioner of Income Tax (2023) 452 ITR 107. 5 ITA No.1983,1984,1985/Mum/2025; A.Y. 2016-17 to 2018-19 Firuzeh Soli Engineer, Legal Hei…

Nr Agrawal Co, Andheri West Mumbai vs. ITO, 16 (3) (1), Ayakar Bhavan Churchgate Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4319/MUM/2024[2017 18]Status: DisposedITAT Mumbai18 Dec 2024

Bench: Ms. Kavitha Rajagopal & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri N. R. Agrawal, CAFor Respondent: Smt. Pravin Salunkhe, Sr. DR
Section 143(1)Section 154

…he assessee in such cases and demand on account of such tax credit mismatch cannot be enforced against the assessee. 5.1. To buttress this, we find force from the decision of Hon'ble High Court of Gujarat in the case of Milan Arvindbhai Patel vs. ACIT (2023) 455 ITR 82 (Guj), for which the head note reads as under: “TDS-Credit for TDS-System of IT Department is not allowing any credit of tax deducted at source (TDS) for the assessment year in question-According to Revenue the online credit of tax deducted at source (TDS) claims for these years is not possible due to the reasons that credit of tax deducted at so…

Altico Capital India Limited, Mumbai vs. National E-Assessment Centre, Mumbai

Appeal is allowed for statistical purposes

ITA 372/MUM/2023[2018-2019]Status: DisposedITAT Mumbai27 Jul 2023AY 2018-2019

Bench: The Cit(A) Which Was Dismissed By The Cit(A) Vide Its Order, Dated 13/12/2022. Now The Appellant Is In Appeal Before The Tribunal Against The Aforesaid Order Of The Cit(A).

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Snayogita Nagpal
Section 143(3)Section 144BSection 205Section 234A

…293 ITR 539 [Bom. HC]; (b) Pushkar Prabhat Chandra Jain v Union of India [2019] 262 Taxman 118 [Bom. HC]; (c) Anusuya Alva v DCIT [2005] 278 ITR 206 [Karnataka HC] Sanjay Sudan v ACIT [2023] 331 CTR 797 [Delhi HC]; and (d) Milan Arvindbhai Patel v ACIT [2023] 455 ITR 82 [Gujarat HC]. Alternatively, it was contended by the Learned Authorised Representative for the Appellant that if it is concluded that the deductor/payer has failed to deduct tax at source, then 3 income as accounted by the Appellant, to the extent of the amount presumed by the Appellant to be tax deducted at source, is not real income of the Appe…

MIlind Arvindbhai Patel v. ACIT (455 ITR 82) — Cited in 5 Judgments | BharatTax