Nitin Mavji Vekariya v. ITO

461 ITR 18High Court2024#25213 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115BBE Section 144 Section 147 Section 68 Section 69A

Issues it is cited on

non-resident section 147 interest

Judgments citing Nitin Mavji Vekariya v. ITO

SUNIL AMBALAVELIL RAJU,DAKSHINA KANNADA vs. ITO, WARD - 60(5), DELHI, DELHI

Appeal is allowed in above terms

ITA 1123/DEL/2025[2018-19]Status: DisposedITAT Delhi21 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 1123/Del/2025 : Asstt. Year : 2018-19 Sunil Ambalavelil Raju, Vs Income Tax Officer, Ambalavelil House, Konaalu Post, 574 Ward-60(5), 229, Kadaba Taluk, Dakshina New Delhi Kannada, Karnataka-574229 (Appellant) (Respondent) Pan No. Ahipr1912M Assessee By : Sh. Pranav Yadav, Adv. Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 21.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)-43, Delhi’S Din & Order No. Itba/Apl/M/250/2024–25/1071769877(1) Dated 01.01.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Pranav Yadav, AdvFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 1123/Del/2025 : Asstt. Year : 2018-19 Sunil Ambalavelil Raju, Vs Income Tax Officer, Ambalavelil house, Konaalu Post, 574 Ward-60(5), 229, Kadaba Taluk, Dakshina New Delhi Kannada, Karnataka-574229 (APPELLANT) (RESPONDENT) PAN No. AHIPR1912M Assessee by : Sh. Pranav Yadav, Adv. Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 15.01.2026 Date of Pronouncement: 21.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for As…

RAJENDRA MAGANBHAI PATEL,MUMBAI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION, VADODARA

ITA 106/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad04 Mar 2025AY 2015-16

For Appellant: \nShri Tushar Hemani, Sr.Advocate &For Respondent: \nShri Parimalsinh N. Parmar, AR

Section 147Section 148

…Gujarat High Court, which support the\nassessee's claim that credits in an NRE account sourced from foreign\nremittances are beyond the reach of taxation under Indian law. Following are\nthe judicial precedents relied on\nNitin Mavji Vekariya Vs. ITO – (2024) 461 ITR 18.\nBhavesh Chandrakantbhai Bhatt Vs. ACIT – Special Civil Application\nNo. 8240 of 2024.\nAnilkumar Ramabhai Patel Vs. ITO - Special Civil Application No.\n9497 of 2024.\n8.\nWe have carefully considered the rival submissions, perused the\nevidence on record, and studied the relevant legal provisions and precedents\ncited. The issue before us is wh…

RAJENDRA MAGANBHAI PATEL,MUMBAI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION, VADODARA

ITA 105/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad04 Mar 2025AY 2013-14

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.105/Ahd/2023 & 106/Ahd/2023 िनधा"रण वष" /Assessment Years : 2013-14 & 2015-16 Respectively Rajendra Maganbhai Patel The Asstt.Commissioner Of बनाम/ C-1/8, Bhadran Nagar Income Tax, Circle V/S. S.V. Road, Malad West International Taxation, Mumbai – 400 064 Vadodara Maharashtra "थायी लेखा सं./Pan: Asipp 5675 N (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh N. Parmar, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 26 /02/2025 घोषणा की तारीख /Date Of Pronouncement: 04 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: Both These Appeals By The Assessee Pertain To Assessment Years (Ays) 2013-14 & 2015-16 & Are Directed Against The Final Assessment Orders Passed By The Assessing Officer [Hereinafter Referred To As “Ao”] Under Section 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Pursuant To The Directions Of The Dispute Resolution Panel [Hereinafter Referred To As “Drp”]. The Core Issue In Both The Appeals Concerns The Addition Made By The Ao On Account Of Credits In The Assessee’S Non- Resident External (Nre) Bank Accounts.

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR

Section 143(2)Section 147Section 148

…Gujarat High Court, which support the assessee’s claim that credits in an NRE account sourced from foreign remittances are beyond the reach of taxation under Indian law. Following are the judicial precedents relied on – - Nitin Mavji Vekariya Vs. ITO – (2024) 461 ITR 18. - Bhavesh Chandrakantbhai Bhatt Vs. ACIT – Special Civil Application No. 8240 of 2024. - Anilkumar Ramabhai Patel Vs. ITO - Special Civil Application No. 9497 of 2024. 8. We have carefully considered the rival submissions, perused the evidence on record, and studied the relevant legal provisions and precedents cited. The issue before us is whethe…