Nayyar Patel v. ACIT

137 Taxmann.com 149High Court2022#16687 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 131 Section 143(3)Section 147 Section 250

Read the full judgment

Issues it is cited on

retracted statement section 69b unexplained expenditure section 132(4)section 131 unexplained investment undisclosed income section 132 person company business document

Judgments citing Nayyar Patel v. ACIT

Income Tax Officer 41(1)(1), Mumbai vs. Anil Transport Service, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 5435/MUM/2025[2009]Status: DisposedITAT Mumbai07 Apr 2026

Bench: Shri Anikesh Banerjee & Ito 41(1)(1), Mumbai Vs Anil Transport Service Room No.830, Kautilya B-102, Harshad Apartment, E.E. Bhavan, Bkc, Bandra East Highway Behind Everad Nagar Sion Mumbai-400051 East, Mumbai-400022 Pan: Aalfa8944J Appellant Respondent Co No.90/Mum/2026 (Assessment Year: 2009-10) Anil Transport Service Vs Ito 41(1)(1) B-102, Harshad Apartment, Room No.830, Kautilya Bhavan, E.E. Highway Behind Everad Bkc, Bandra East Mumbai-400051 Nagar Sion East, Mumbai- 400022 Pan: Aalfa8944J Appellant Respondent Assessee By : Shri C.V.Dharkar Revenue By : Shri Surendra Mohan (Sr. Dr) Date Of Hearing : 01/04/2026 Date Of Pronouncement : 07/04/2026

For Appellant: Shri C.V.DharkarFor Respondent: Shri Surendra Mohan (Sr. DR)

Section 131Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND ITO 41(1)(1), Mumbai vs Anil Transport Service Room No.830, Kautilya B-102, Harshad Apartment, E.E. Bhavan, BKC, Bandra East Highway Behind Everad Nagar Sion Mumbai-400051 East, Mumbai-400022 PAN: AALFA8944J APPELLANT RESPONDENT CO No.90/Mum/2026 (Assessment Year: 2009-10) Anil Transport Service vs ITO 41(1)(1) B-102, Harshad Apartment, Room No.830, Kautilya Bhavan, E.E. Highway Behind Everad BKC, Bandra East Mumbai-400051 Nagar Sion East, Mumbai- 400022 PAN: AALF…

The DCIT Central-3, Indore vs. M/S Hanuman Proessor, Burhanpur

ITA 169/IND/2023[2020-21]Status: DisposedITAT Indore30 Nov 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2020-21 Dy. Cit, M/S.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) Pan: Aaafh7777 F

Section 115BSection 133ASection 143(2)Section 143(3)Section 69B

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Dy. CIT, M/s.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) PAN: AAAFH7777 F C.O.No.7/Ind/2023 (Arising out of ITA No. 169/Ind/2023) Assessment Year: 2020-21 M/s.Hanuman Processors, Dy. CIT, Alamganj, Central-3, बनाम/ Burhanpur Indore. Vs. (CrossObjector/ Appellant) (Revenue / Respondent) Revenue by Shri Ashish Porwal, Sr. DR Assessee by Shri P.D.…

Mr. Anil Kantilal Shah, Mumbai vs. CIT (A)-51, Mumbai

In the result, the appeal of the assesse vide

ITA 228/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jul 2023AY 2020-21

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam

Section 132Section 132(4)Section 153ASection 69B

…P a g e | 1 ITA Nos. 227 & 228/Mum/2023 Mr. Anil Kantilal Shah Vs. CIT(A)-51 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 to 2020-21) Mr. Anil Kantilal Shah Vs. Commissioner of Income C-805, Suparshwa Urban Tax (Appeals)-51 CHSL, Old Nagardas Aayakar Bhavan, Road, Andheri, East M.K. Road, Mumbai – 400069 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AWTPS7928Q Appellant .. Respondent Appellant by : Anil Thakrar Respondent by : Ashok Kumar Kardam Date of Hearing…

Mr. Anil Kantilal Shah, Mumbai vs. CIT (A)-51, Mumbai

In the result, the appeal of the assesse vide

ITA 227/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jul 2023AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam

Section 132Section 132(4)Section 153ASection 69B

DCIT C.C. 3(4) Central .RG, Mumbai vs. Mr. Vijay Kumar Thakkar, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2227/MUM/2021[2013-14]Status: DisposedITAT Mumbai19 May 2022AY 2013-14

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaildcit,Cc-3(4) Vs. Mr. Vijay Kumar Thakkar Room No. 1915, Air India D-1214, Hillside Building Building, Nariman Point, Raheja Vihar, Andheri (E) Mumbai – 400021 Mumbai – 400 072 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aacpt0654P Revenue .. Assessee

For Appellant: Harsh Bhuta &For Respondent: Achal Sharma

Section 132Section 132(4)Section 143(3)Section 148Section 698Section 69B

…ITA No.2227/Mum/2021 A.Y.2013-14 1 DCIT,CC-3(4) VS. Mr. Vijay Kumar Thakker IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER DCIT,CC-3(4) Vs. Mr. Vijay Kumar Thakkar Room No. 1915, Air India D-1214, Hillside Building Building, Nariman Point, Raheja Vihar, Andheri (E) Mumbai – 400021 Mumbai – 400 072 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AACPT0654P Revenue .. Assessee Assessee by : Harsh Bhuta & Pritama Pokhana Revenue by : Achal Sharma Date of Hearing 27.04.2022 Date of Pronouncement 19.05.2022 आदेश / O R D E R…