Nitin Babubhai Rohit v. Dharmendra Vishnubhai Patel

409 ITR 276High Court2018#24883 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2020.

Judgments citing Nitin Babubhai Rohit v. Dharmendra Vishnubhai Patel

DCIT (Exemptions)-2(1), Mumbai vs. Tata Education and Deveopment Trust, Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1535/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 Jul 2020AY 2012-13
Section 11Section 11(1)(c)Section 12A

…1424 and 1535/Mum/2018 Assessment years: 2011-12 and 2012-13 Page 36 of 51 aspect of the matter, we may usefully refer to the following observations made by Hon’ble Gujarat High Court, in the case of Nitin Babubhai Rohit Vs Dharmendra Vishnubhai Patel [(2018) 409 ITR 276 (Guj)] wherein Their Lordships have, inter alia, observed as follows: “……. we find it somewhat unusual to note that the Commissioner (Appeals) even after the revisional authority had set aside the order of penalty, proceeded to decide the appeal of the assessee. Even if the Commissioner of Income Tax (Appeals) was personally of the opinion that…

Tata Education and Deveopment Trust, Mumbai vs. ACIT(Exp)-2(1) Now Assessed by DCIT (Exemptions)-2(1), Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1424/MUM/2018[2012-13]Status: DisposedITAT Mumbai24 Jul 2020AY 2012-13
Section 11Section 11(1)(c)Section 12A

…1424 and 1535/Mum/2018 Assessment years: 2011-12 and 2012-13 Page 36 of 51 aspect of the matter, we may usefully refer to the following observations made by Hon’ble Gujarat High Court, in the case of Nitin Babubhai Rohit Vs Dharmendra Vishnubhai Patel [(2018) 409 ITR 276 (Guj)] wherein Their Lordships have, inter alia, observed as follows: “……. we find it somewhat unusual to note that the Commissioner (Appeals) even after the revisional authority had set aside the order of penalty, proceeded to decide the appeal of the assessee. Even if the Commissioner of Income Tax (Appeals) was personally of the opinion that…

Tata Education and Deveopment Trust, Mumbai vs. ACIT(Exp)-2(1) Now Assessed by DCIT (Exemptions)-2(1), Mumbai

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1423/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2020AY 2011-12
Section 11Section 11(1)(c)Section 12A

…1424 and 1535/Mum/2018 Assessment years: 2011-12 and 2012-13 Page 36 of 51 aspect of the matter, we may usefully refer to the following observations made by Hon’ble Gujarat High Court, in the case of Nitin Babubhai Rohit Vs Dharmendra Vishnubhai Patel [(2018) 409 ITR 276 (Guj)] wherein Their Lordships have, inter alia, observed as follows: “……. we find it somewhat unusual to note that the Commissioner (Appeals) even after the revisional authority had set aside the order of penalty, proceeded to decide the appeal of the assessee. Even if the Commissioner of Income Tax (Appeals) was personally of the opinion that…

Nitin Babubhai Rohit v. Dharmendra Vishnubhai Patel (409 ITR 276) — Cited in 3 Judgments | BharatTax