Mrs. Pushpa Sofat v. ITO

81 ITD 1Income Tax Appellate Tribunal2002#11807 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 80IASection 143(3)Section 2(42A)Section 40(a)(ii)Section 43BSection 48Section 49(1)(ii)Section 142(1)

Issues it is cited on

creditworthiness of the creditoraddition under section 68commissioner (appeals)undisclosed incomeunexplained cash creditnotice under section 148previous yearsection 143(1)section 69asection 68transfersection 69

Judgments citing Mrs. Pushpa Sofat v. ITO

Sanjeev Kumar Kathuria, Yamuna Nagar vs. Income Tax Officer Ward 1, Yamunanagar

In the result, the appeal of the assessee is allowed

ITA 329/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)Section 143(3)Section 263Section 40A(3)

…gh Court in case of Rajiv Mehra vs CIT [2024] 168 taxmann.com 273, the decision of Hon’ble Bombay High Court in case of CIT vs Manjula J. Shah [2011] 16 taxmann.com 42 besides Coordinate Chandigarh Benches decisions in case of Mrs. Pushpa Sofat Vs. ITO (2002) 81 ITD 1 (Chd Trib) and Vishwanath Sharma Vs. Asst. CIT (2013) 32 taxmann.com 211 (Chd Trib). It was accordingly submitted that the assessee objects to ld PCIT invoking his jurisdiction for initiating the revision proceedings by issue of notice under section 263 of the Act dated 12th March 2023 and the order so passed be set-aside and that of the AO be susta…

Grasim Industries Ltd ( Corporate Finance Division), Mumbai vs. Addl CIT RG 6(3), Mumbai

ITA 3762/MUM/2009[2006-07]Status: DisposedITAT Mumbai25 Feb 2025AY 2006-07

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

For Appellant: Shri J. D. Mistry Sr. AdvocateFor Respondent: Shri Kishor Dhule
Section 143(2)Section 143(3)Section 24Section 43B

…enefit of indexation from the Financial Year 1998-99. In appeal, the CIT(A) accepted the claim of the Assessee and granted the benefit of indexation from the Financial Year 1992-93 by following the decisions of the Tribunal in the case of Pushpa Sofat Vs ITO: 81 ITD 1. Being aggrieved, the Revenue has carried the issue in appeal before the Tribunal. 22.3. We have considered the rival submission, perused the material on record and examined the position in law in view of the submission made. 22.4. It is admitted position that the shares of RPL were acquired by the Assessee in the Financial Year 1992-93 and that t…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, the assessee appeal of the assessee is partly allowed for statistical purposes

ITA 163/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…of Sagittraious Builders & Colonisers [2012] 17 taxmann.com 198 (Allahabad)/[2012] held that not only the identity of parties, but their creditworthiness also needs to be established by the assessee. 12. The Pune ITAT in the case of Sanjay Waman & Co. [2002] 81 ITD 1 (Pune) (TM) held that it is part of the duty of the assessee to furnish evidence regarding the creditworthiness of the creditors. 13. Accordingly, looking into the instant facts where the assessee has made huge cash deposits in his bank account which are not commensurate with the income declared by the assessee in his return of income, taking into…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, the assessee appeal of the assessee is partly allowed for statistical purposes

ITA 162/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…of Sagittraious Builders & Colonisers [2012] 17 taxmann.com 198 (Allahabad)/[2012] held that not only the identity of parties, but their creditworthiness also needs to be established by the assessee. 12. The Pune ITAT in the case of Sanjay Waman & Co. [2002] 81 ITD 1 (Pune) (TM) held that it is part of the duty of the assessee to furnish evidence regarding the creditworthiness of the creditors. 13. Accordingly, looking into the instant facts where the assessee has made huge cash deposits in his bank account which are not commensurate with the income declared by the assessee in his return of income, taking into…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

In the result, the assessee appeal of the assessee is partly allowed for statistical purposes

ITA 161/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…of Sagittraious Builders & Colonisers [2012] 17 taxmann.com 198 (Allahabad)/[2012] held that not only the identity of parties, but their creditworthiness also needs to be established by the assessee. 12. The Pune ITAT in the case of Sanjay Waman & Co. [2002] 81 ITD 1 (Pune) (TM) held that it is part of the duty of the assessee to furnish evidence regarding the creditworthiness of the creditors. 13. Accordingly, looking into the instant facts where the assessee has made huge cash deposits in his bank account which are not commensurate with the income declared by the assessee in his return of income, taking into…

Veenita Enterprise Pvt. Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1199/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2009-10

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 132(4)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Veenita Enterprise Pvt. The DCIT, Ltd. Central Circle-1(1), 512/10, Road No.4, Vs Ahmedabad Kathwada GIDC, P Phase-2, Kathwada, Ahmedabad-382230 PAN: AACCV2313G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 19-03-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed b…

M/S. Softtouch Cosmetic (Mktg.) Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Bhavnagar

In the result, appeal of the assessee is dismissed

ITA 645/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2005-06
For Appellant: Shri Kiran C. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R
Section 143(3)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2005-06 Softtouch Cosmetic The ITO, (Mktg) P. Ltd., Ward-1(2), 321, Madhav Hill, Vs Bhavnagar Waghawadi Road, (Respondent) Bhavnagar-364001 PAN: AAFCS7461R (Appellant) Assessee by: Shri Kiran C. Shah, A.R. Revenue by: Shri Purushottam Kumar, Sr. D.R. Date of hearing : 10-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissio…

Hareshgiri Pratapgiri Gaushvami, Bhavnagar vs. ITO, Ward-2(3), Bhavnagar

In the result, the appeal of the assessee is partly allowed

ITA 2051/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2014-15
For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri S.H. Solanki, Sr. D.R
Section 131Section 131(1)Section 234ASection 271Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Hareshgiri Pratapgiri ITO, Gaushvami At- Kukad, Ward-2(3), Vill: Kukad, Darbar Vs Bhavnagar, Street, Ta- Ghodha, Nakubaug, Near Bhavnagar Jashonath Chowk, PAN: ANEPG7019E Bhavanagr-364001 (Appellant) (Respondent) Assessee by: Shri Parimalsingh B. Parmar, A.R. Revenue by: Shri S.H. Solanki, Sr. D.R. Date of hearing : 03-03-2022 Date of pronouncement : 28-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL,…

Income Tax Officer (It)-2(1)(1), Mumbai vs. Shri Karl Jimmy Daruwalla, Mumbai

ITA 5507/MUM/2017[2013-14]Status: DisposedITAT Mumbai01 Feb 2019AY 2013-14

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. A. L. Saini, Am आयकरअपीलसं./ I.T.A. No. 5507/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Manoj Kumar SinghFor Respondent: Shri Firoze B. Andhyarijine
Section 48Section 49

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. A. L. SAINI, AM आयकरअपीलसं./ I.T.A. No. 5507/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2013-14) Shri Karl Jimmy ITO (IT) 2(1)(1), R. no. 1724, 17th floor, Air Daruwalla, बिधम/ C/o- S. N. Karani & Co. India Building, Nariman CA, -C-10A, Dhanraj Vs. Point, Mumbai-400 021 Mahal, CSM Marg, Apollo Bunder, Mumbai-400001 स्थायीलेखासं./जीआइआरसं./ PAN No. AEEPD5217J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Manoj Kumar Singh, DR by प्रत्यथीकीओरसे/Respondentby : Shri Firoze B. Andh…

Mrs. Pushpa Sofat v. ITO (81 ITD 1) — Cited in 9 Judgments | BharatTax