Nathalal Hemabhai Patel v. ITO

173 Taxmann.com 137High Court2025#23108 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Also reported as

301 Taxmann 302

Sections most often in play

Section 115BBESection 131(1)(d)Section 133(6)Section 144Section 271AAC(1)Section 271FSection 69ASection 139(1)

Issues it is cited on

section 131(1)(d)section 271fsection 18section 271aac(1)regular assessmentsection 115bbsection 115blevy of penaltyunexplained moneysection 115bbesection 133(6)speaking order

Judgments citing Nathalal Hemabhai Patel v. ITO

Reva Enterprise, Narmada vs. Income Tax Officer, Ward 2(1), Bharuch

In the result, ITA No.259/SRT/2024 is partly allowed, ITA No

ITA 414/SRT/2024[2017-18]Status: DisposedITAT Surat17 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.259, 380 & 414/Srt/2024 Assessment Years: (2017-18) (Hybrid Hearing) Reva Enterprises, बनाम/ Income Tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanfr8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Mehul Shah, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr) With Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

Section 115BSection 131(1)(d)Section 133(6)Section 250Section 271ASection 271FSection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.259, 380 & 414/SRT/2024 Assessment Years: (2017-18) (Hybrid hearing) Reva Enterprises, बनाम/ Income tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AANFR8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant by Shri Mehul Shah, CA राज"कीओरसे /Respondent by Shri Ajay Uke (Sr. DR) with Shri Kevin Langaliya, CA सुनवाई…

Reva Enterprise, Narmada vs. Income Tax Officer, Ward 2(1), Bharuch

In the result, ITA No.259/SRT/2024 is partly allowed, ITA No

ITA 380/SRT/2024[2017-18]Status: DisposedITAT Surat17 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.259, 380 & 414/Srt/2024 Assessment Years: (2017-18) (Hybrid Hearing) Reva Enterprises, बनाम/ Income Tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanfr8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Mehul Shah, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr) With Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

Section 115BSection 131(1)(d)Section 133(6)Section 250Section 271ASection 271FSection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.259, 380 & 414/SRT/2024 Assessment Years: (2017-18) (Hybrid hearing) Reva Enterprises, बनाम/ Income tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AANFR8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant by Shri Mehul Shah, CA राज"कीओरसे /Respondent by Shri Ajay Uke (Sr. DR) with Shri Kevin Langaliya, CA सुनवाई…

Reva Enterprise, Ankleshwar vs. Income Tax Officer, Ward 2(4), Bharuch

In the result, ITA No.259/SRT/2024 is partly allowed, ITA No

ITA 259/SRT/2024[2017-18]Status: DisposedITAT Surat17 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.259, 380 & 414/Srt/2024 Assessment Years: (2017-18) (Hybrid Hearing) Reva Enterprises, बनाम/ Income Tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanfr8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Mehul Shah, Ca राज"कीओरसे /Respondent By Shri Ajay Uke (Sr. Dr) With Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

Section 115BSection 131(1)(d)Section 133(6)Section 250Section 271ASection 271FSection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.259, 380 & 414/SRT/2024 Assessment Years: (2017-18) (Hybrid hearing) Reva Enterprises, बनाम/ Income tax Officer, Vs. Plot No. 50, Gandhi Market, Ward – 2(4), Rajpipla Road, Ankleshwar, Bharuch Sarangpore, Narmada - 393001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AANFR8509E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant by Shri Mehul Shah, CA राज"कीओरसे /Respondent by Shri Ajay Uke (Sr. DR) with Shri Kevin Langaliya, CA सुनवाई…

Nathalal Hemabhai Patel v. ITO (173 Taxmann.com 137) — Cited in 3 Judgments | BharatTax