Munir Ismail Voraji v. ITO

82 Taxmann.com 92High Court2017#9897 most cited

What is Munir Ismail Voraji v. ITO authority for?

Reopening of assessment based solely on borrowed satisfaction from another officer is illegal.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Munir Ismail Voraji v. ITO · section 147 · borrowed satisfaction · reopening assessment · bad in law · reassessment · income tax act · Gujarat High Court · investigation wing

Sections most often in play

Section 1961Section 69ASection 115BBESection 132(4)Section 147Section 148Section 250Section 132

Issues it is cited on

section 38section 142aretraction of statementthird party informationsection 131(1a)retracted statementsurvey under section 133aon-moneysource of sourcesection 132(4a)section 69bsection 292c

Judgments citing Munir Ismail Voraji v. ITO

ITO-WD-1(2)(1), Ahmedabad vs. Avs Corporation, Ahmedabad

In the result, all the three appeals of the Revenue stand dismissed

ITA 1627/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &
Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

ITO-WD-1(2)(1), Ahmedabad vs. Avs Corporation, Ahmedabad

In the result, all the three appeals of the Revenue stand dismissed

ITA 1621/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2019-20

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &
Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

ITO-WD-1(2)(1), Ahmedabad vs. Avs Corporation, Ahmedabad

In the result, all the three appeals of the Revenue stand dismissed

ITA 1620/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Ms. Nupur Shah, ARFor Respondent: Shri Alpesh Parmar, CIT-DR &
Section 115BSection 143(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / ment Appellant बनाम/vs. Respondent Year(s) 1. 1627/Ahd/2024 2017-18 The ITO AVS Corporation Ward-1(2)(1) 2/D River View Ahmedabad Apartment Ashram Road Navrangpura Ahmedabad – 380 009 PAN: ABAFA 5312 Q (Assessee) (Revenue) 1620/Ahd/2024 2. 2018-19 Revenue A…

M/S Singla Builders and Promoters Limited, Rupnagar, Punjab vs. DCIT/ACIT(Cen)-1 Chd, Chandigarh

The appeals stand partly allowed

ITA 487/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh06 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…aring and therefore, the same was to be discarded in terms of decision of Hon’ble Supreme Court in the case Rajesh Kumar & Ors. vs. DCIT (287 ITR 91). The assessee also referred to the decision of Hon’ble Gujarat High Court in the case of Munir Ismail Voraji (82 Taxmann.com 92). The assessee also assailed the action of DVO reference by Ld. AO by quoting the decision of Hon’ble Delhi High Court in the case of Aar Pee Apartments Pvt. Ltd. (319 ITR 276) and the decision of Hon’ble Gujarat High Court in the case of Anand Banwarilal Adhukia (75 Taxmann.com 301). It was further stated that what could be referred for va…

M/S Credo Assets Pvt. Ltd., Rupnagar Punjab vs. DCIT/ACIT(Cen)-1 Chd, Chandigarh

The appeals stand partly allowed

ITA 482/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…aring and therefore, the same was to be discarded in terms of decision of Hon’ble Supreme Court in the case Rajesh Kumar & Ors. vs. DCIT (287 ITR 91). The assessee also referred to the decision of Hon’ble Gujarat High Court in the case of Munir Ismail Voraji (82 Taxmann.com 92). The assessee also assailed the action of DVO reference by Ld. AO by quoting the decision of Hon’ble Delhi High Court in the case of Aar Pee Apartments Pvt. Ltd. (319 ITR 276) and the decision of Hon’ble Gujarat High Court in the case of Anand Banwarilal Adhukia (75 Taxmann.com 301). It was further stated that what could be referred for va…

M/S Credo Assets Pvt. Ltd., Rupnagar Punjab vs. DCIT/ACIT(Cen)-1 Chd, Chandigarh

The appeals stand partly allowed

ITA 484/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh03 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…aring and therefore, the same was to be discarded in terms of decision of Hon’ble Supreme Court in the case Rajesh Kumar & Ors. vs. DCIT (287 ITR 91). The assessee also referred to the decision of Hon’ble Gujarat High Court in the case of Munir Ismail Voraji (82 Taxmann.com 92). The assessee also assailed the action of DVO reference by Ld. AO by quoting the decision of Hon’ble Delhi High Court in the case of Aar Pee Apartments Pvt. Ltd. (319 ITR 276) and the decision of Hon’ble Gujarat High Court in the case of Anand Banwarilal Adhukia (75 Taxmann.com 301). It was further stated that what could be referred for va…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3176/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited v. DCIT – LTU(1) Cement House, 121, M.K. Road 29th Floor, Centre – 1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) DCIT – LTU(1) v. M/s. ACC Limited 29th Floor, Centre – 1, Cement House, 121, M.K. Road World Trade Centre, Churchgate, Mumbai-400020 Cuffe Parade, Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assess…

Acc Ltd., Mumbai vs. DCIT(Ltu) - 1, Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3136/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited v. DCIT – LTU(1) Cement House, 121, M.K. Road 29th Floor, Centre – 1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) DCIT – LTU(1) v. M/s. ACC Limited 29th Floor, Centre – 1, Cement House, 121, M.K. Road World Trade Centre, Churchgate, Mumbai-400020 Cuffe Parade, Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assess…

Acc Ltd., Mumbai vs. DCIT(Ltu) - 1, Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3135/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NO.3136/MUM/2019 (A.Y: 2009-10) M/s. ACC Limited v. DCIT – LTU(1) Cement House, 121, M.K. Road 29th Floor, Centre – 1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) DCIT – LTU(1) v. M/s. ACC Limited 29th Floor, Centre – 1, Cement House, 121, M.K. Road World Trade Centre, Churchgate, Mumbai-400020 Cuffe Parade, Mumbai-400005 PAN: AAACT1507C (Appellant) (Respondent) Assess…

Gold Finch Jewellery Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is allowed

ITA 273/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022
Section 131Section 133Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1074/Ahd/2016 & 273/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2006-07 & 2010-11) Gold Finch Jewellery Ltd. The Dy. Commissioner of बनाम/ G-5, Pariseema Complex, Income Tax Vs. Nr. Swagat Cross Roads, C. Circle-2(1)(1), G. Road, Ahmedabad - Ahmedabad - 380015 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG6992L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Sh…

Gold Finch Jewellery Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is allowed

ITA 1074/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2006-07

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022
Section 131Section 133Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1074/Ahd/2016 & 273/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2006-07 & 2010-11) Gold Finch Jewellery Ltd. The Dy. Commissioner of बनाम/ G-5, Pariseema Complex, Income Tax Vs. Nr. Swagat Cross Roads, C. Circle-2(1)(1), G. Road, Ahmedabad - Ahmedabad - 380015 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG6992L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Sh…

Munir Ismail Voraji v. ITO (82 Taxmann.com 92) — Cited in 11 Judgments | BharatTax