Mrs. Amina Rasool v. ITO

161 TTJ 405Income Tax Appellate Tribunal2014#16882 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

short term capital gainssection 54fsection 132(4a)section 292con-moneyshort term capital gainloose paperssection 151section 131undisclosed incomesearch and seizuresection 143(1)

Judgments citing Mrs. Amina Rasool v. ITO

ITO, Ward-1, Dhule vs. Mitul Jagdishchandra Shah, Nandurbar

ITA 1433/PUN/2023[2015-16]Status: DisposedITAT Pune15 Oct 2024AY 2015-16

Bench: Shri

For Appellant: Shri R. ShahFor Respondent: Shri Keyur Patel, CIT-DR And
Section 143(1)Section 143(3)Section 148Section 151

…e file. It is thus an instance wherein the learned AO has initiated the impugned 148 / 147 proceedings against the assessee without getting sec.151 approval and therefore, the same is held to be not sustainable in law going by Mrs. Amina Rasool vs. ITO [2014] 161 TTJ 405 (Amritsar) deciding the very issue in assessee’s favour and against the department as under : ITA.Nos.1338, 1339, 1432 & 1433/PUN,/2023 5. With regard to the issue of jurisdiction, the learned counsel for the asse: learned CIT(A) has erred to the issue of jurisdiction by making el eat ber = assessee had not filed the return for asst. yr. 2003…

Income Tax Officer, Ward-1, Dhule vs. Mitul Jagdishchandra Shah, Nandurbar

ITA 1432/PUN/2023[2010-11]Status: DisposedITAT Pune15 Oct 2024AY 2010-11

Bench: Shri

For Appellant: Shri R. ShahFor Respondent: Shri Keyur Patel, CIT-DR And
Section 143(1)Section 143(3)Section 148Section 151

…e file. It is thus an instance wherein the learned AO has initiated the impugned 148 / 147 proceedings against the assessee without getting sec.151 approval and therefore, the same is held to be not sustainable in law going by Mrs. Amina Rasool vs. ITO [2014] 161 TTJ 405 (Amritsar) deciding the very issue in assessee’s favour and against the department as under : ITA.Nos.1338, 1339, 1432 & 1433/PUN,/2023 5. With regard to the issue of jurisdiction, the learned counsel for the asse: learned CIT(A) has erred to the issue of jurisdiction by making el eat ber = assessee had not filed the return for asst. yr. 2003…

Mitul Jagdishchandra Shah, Surat vs. Assistant Commissioner of Income-Tax, Circle - Dhule, Dhule

ITA 1339/PUN/2023[2015-16]Status: DisposedITAT Pune15 Oct 2024AY 2015-16

Bench: Shri

For Appellant: Shri R. ShahFor Respondent: Shri Keyur Patel, CIT-DR And
Section 143(1)Section 143(3)Section 148Section 151

…e file. It is thus an instance wherein the learned AO has initiated the impugned 148 / 147 proceedings against the assessee without getting sec.151 approval and therefore, the same is held to be not sustainable in law going by Mrs. Amina Rasool vs. ITO [2014] 161 TTJ 405 (Amritsar) deciding the very issue in assessee’s favour and against the department as under : ITA.Nos.1338, 1339, 1432 & 1433/PUN,/2023 5. With regard to the issue of jurisdiction, the learned counsel for the asse: learned CIT(A) has erred to the issue of jurisdiction by making el eat ber = assessee had not filed the return for asst. yr. 2003…

Mitul Jagdishchandra Shah, Surat vs. Assistant Commissioner of Income-Tax, Circle, Dhule

ITA 1338/PUN/2023[2010-11]Status: DisposedITAT Pune15 Oct 2024AY 2010-11

Bench: Shri

For Appellant: Shri R. ShahFor Respondent: Shri Keyur Patel, CIT-DR And
Section 143(1)Section 143(3)Section 148Section 151

…e file. It is thus an instance wherein the learned AO has initiated the impugned 148 / 147 proceedings against the assessee without getting sec.151 approval and therefore, the same is held to be not sustainable in law going by Mrs. Amina Rasool vs. ITO [2014] 161 TTJ 405 (Amritsar) deciding the very issue in assessee’s favour and against the department as under : ITA.Nos.1338, 1339, 1432 & 1433/PUN,/2023 5. With regard to the issue of jurisdiction, the learned counsel for the asse: learned CIT(A) has erred to the issue of jurisdiction by making el eat ber = assessee had not filed the return for asst. yr. 2003…

Speco Tech Roofing and Celling System Pvt. Ltd., Haryana vs. DCIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 1418/DEL/2016[2007-08]Status: DisposedITAT Delhi14 Feb 2017AY 2007-08

Bench: Sh. N. K. Sainiita No. 1418/Del/2016 : Asstt. Year : 2007-08 Speco Tech Roofing & Celling Vs Dcit, System Pvt. Ltd., C/O Bhati Central Circle-Ii, Wadhwa & Co., Cas, 5N/1A, First Faridabad Floor, Near Mcf Mayor Office, B.K. Chowk, Nit Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aajcs7152F Assessee By : Sh. K. C. Singhal, Ar Revenue By : Sh. S. K. Jain, Dr Date Of Hearing : 17.11.2016 Date Of Pronouncement : 14.02.2017 Order This Is An Appeal By The Assessee Against The Order Dated 08.01.2016 Of Ld. Cit(A), Faridabad.

For Appellant: Sh. K. C. Singhal, ARFor Respondent: Sh. S. K. Jain, DR
Section 143(1)Section 147Section 148Section 151Section 68

…refore, the assessment reopened u/s 147 r.w.s 148 of the Act was not valid. The reliance was placed on the following case laws: " Signature Hotels (P.) Ltd. Vs ITO (2011) 338 ITR 51 (Del) " Jagdish Karnany Vs ITO 155 Taxman 35 (Del) " Mrs. Amina Rasool Vs ITO 161 TTJ 405 (Asr.) " Aksar Wire Products (P) Ltd. Vs ACIT in ITA No. 1167/Del/2015 order dated 11.12.2015 " Signature Hotels (P) Ltd. Vs ITO 338 ITR 51 (Del.) " CIT Vs Atul Jain 299 ITR 383 (Del.) " CIT Vs Insecticides (India) Ltd. 357 ITR 330 (Del.) " ITO Vs Lakhmani Mewal Das 103 ITR 437 (SC) " CIT Vs Orissa Corp. (P) Ltd. 159 ITR 78 (SC) " Kishinchand Che…

Mrs. Amina Rasool v. ITO (161 TTJ 405) — Cited in 5 Judgments | BharatTax