Narendrakumar Mansukhbhai Patel v. Income Tax Officer

92 Taxmann.com 259High Court2018#16229 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 142(1)Section 147Section 148Section 151Section 144Section 148ASection 10(23C)Section 11

Issues it is cited on

section 282section 151aspecified authoritynon-application of mindfaceless assessmentsection 151section 28reason to believereopening of assessmentincome-tax officerreassessment proceedingsnotice under section 148

Judgments citing Narendrakumar Mansukhbhai Patel v. Income Tax Officer

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

Satish Vishnu Thombare, Income Tax Officer, Ward-1, Ahmednagar vs. Varsha Prafulla Zende, Ahmednagar

In the result, the appeal of the Revenue is dismissed

ITA 1656/PUN/2024[2010-11]Status: DisposedITAT Pune29 Oct 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1656/Pun/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop Of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 Pan : Aabpz2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Miss Shivani Shah (Virtual) Department By : Shri Akhilesh Srivastva Date Of Hearing : 06-08-2025 Date Of 29-10-2025 Pronouncement : आदेश / Order

For Appellant: Miss Shivani Shah (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 132(1)Section 147Section 148Section 151Section 68

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1656/PUN/2024 धििाारण वर्ा / Assessment Year : 2010-11 Satish Vishnu Thombare, Varsha Prafulla Zende, Income Tax Officer, Prop of Bleach Chem Enterprises, Ward-1, Ahmednagar Vs. Industrial Estate, Shrirampur, Maharashtra-413709 PAN : AABPZ2541C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Miss Shivani Shah (Virtual) Department by : Shri Akhilesh Srivastva Date of hearing : 06-08-2025 Date of 29-10-2025…

ITO 24(1)(2), Mumbai vs. Shri Ashokkumar Murajmal Raimalani, Mumbai

In the result, appeal by the Revenue is partly allowed

ITA 3569/MUM/2019[2009-10]Status: DisposedITAT Mumbai09 Jun 2023AY 2009-10

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.3569/मुं/2019 ("न.व. 2009-10) The Income Tax Officer -24(1)(2), Room No.605, Piramal Chambers, Jeejeebhoy Lane,Lalbaug, Parel, Mumbai 400 012 ...... अपीलाथ"/Appellant बनाम Vs. Shri Ashokkumar Murajmal Raimalani, 2Nd Floor, 108, Zaveri Bazar, Andheri (West), Mumbai 400 058. Pan: Aaapr-8617-A .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Ashok Kumar Kardam –Cit Dr ""तवाद" "वारा/Respondent By : Shri Ketan Shah सुनवाई क" "त"थ/ Date Of Hearing : 16/03/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 09/06/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Ashok Kumar Kardam –CIT DRFor Respondent: Shri Ketan Shah
Section 148Section 292B

…आयकर अपील"य अ"धकरण मुंबई पीठ “ ए ”,मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.3569/मुं/2019 ("न.व. 2009-10) The Income Tax Officer -24(1)(2), Room No.605, Piramal Chambers, Jeejeebhoy Lane,Lalbaug, Parel, Mumbai 400 012 ...... अपीलाथ"/Appellant बनाम Vs. Shri Ashokkumar Murajmal Raimalani, 2nd Floor, 108, Zaveri Bazar, Andheri (West), Mumbai 400 058. PAN: AAAPR-8617-A .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri…

Jagdamba Ispat Pvt. Ltd., Kolkata vs. I.T.O., Ward _ 3(3), Kolkata

In the result, both the appeals of the assessee are hereby allowed

ITA 432/KOL/2022[2010-2011]Status: DisposedITAT Kolkata10 Jan 2023AY 2010-2011

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.431 & 432/Kol/2022 Assessment Year: 2010-11 Jagdamba Ispat Pvt. Ltd…………………...........................………...…..…Appellant Room No.A, 1St Floor, 1C, Jorabagan Street, M.D. Road, Kolkata-700006. [Pan: Aabcj4827C] Vs. Ito, Ward-3(3) , Kolkata…….. …..…...................................…....…..…..Respondent Appearances By: Shri A. K. Tibrewal, Fca & Amit Agrawal, Advocate, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 29, 2022 Date Of Pronouncing The Order : January 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Two Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 31.05.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Ita No.431/Kol/2022 Is Against The Confirmations Of Quantum Additions Made By The Assessing Officer, Whereas, The Ita No.432/Kol/2022 Is Against The Confirmation Of Penalty Levied U/S 271(1)(C) Of The Act Which In Consequential Of The Aforesaid Quantum Addition Made By The Assessing Officer & Confirmed By The Cit(A). We, Therefore, Firstly Take Up The Assessee’S Appeal Relating To The Quantum Additions.

Section 143(3)Section 147Section 148Section 250Section 271(1)(c)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.431 & 432/Kol/2022 Assessment year: 2010-11 Jagdamba Ispat Pvt. Ltd…………………...........................………...…..…Appellant Room No.A, 1st Floor, 1C, Jorabagan Street, M.D. Road, Kolkata-700006. [PAN: AABCJ4827C] vs. ITO, Ward-3(3) , Kolkata…….. …..…...................................…....…..…..Respondent Appearances by: Shri A. K. Tibrewal, FCA and Amit Agrawal, Advo…

Jagdamba Ispat Pvt. Ltd., Kolkata vs. I.T.O., Ward - 3(3), Kolkata

In the result, both the appeals of the assessee are hereby allowed

ITA 431/KOL/2022[2010-2011]Status: DisposedITAT Kolkata10 Jan 2023AY 2010-2011

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.431 & 432/Kol/2022 Assessment Year: 2010-11 Jagdamba Ispat Pvt. Ltd…………………...........................………...…..…Appellant Room No.A, 1St Floor, 1C, Jorabagan Street, M.D. Road, Kolkata-700006. [Pan: Aabcj4827C] Vs. Ito, Ward-3(3) , Kolkata…….. …..…...................................…....…..…..Respondent Appearances By: Shri A. K. Tibrewal, Fca & Amit Agrawal, Advocate, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 29, 2022 Date Of Pronouncing The Order : January 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Two Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 31.05.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Ita No.431/Kol/2022 Is Against The Confirmations Of Quantum Additions Made By The Assessing Officer, Whereas, The Ita No.432/Kol/2022 Is Against The Confirmation Of Penalty Levied U/S 271(1)(C) Of The Act Which In Consequential Of The Aforesaid Quantum Addition Made By The Assessing Officer & Confirmed By The Cit(A). We, Therefore, Firstly Take Up The Assessee’S Appeal Relating To The Quantum Additions.

Section 143(3)Section 147Section 148Section 250Section 271(1)(c)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.431 & 432/Kol/2022 Assessment year: 2010-11 Jagdamba Ispat Pvt. Ltd…………………...........................………...…..…Appellant Room No.A, 1st Floor, 1C, Jorabagan Street, M.D. Road, Kolkata-700006. [PAN: AABCJ4827C] vs. ITO, Ward-3(3) , Kolkata…….. …..…...................................…....…..…..Respondent Appearances by: Shri A. K. Tibrewal, FCA and Amit Agrawal, Advo…

Narendrakumar Mansukhbhai Patel v. Income Tax Officer (92 Taxmann.com 259) — Cited in 6 Judgments | BharatTax