Parakash Jaichand Shah v. DIT(Inv)

23 Taxmann.com 8Reported decision#8321 most cited

What is Parakash Jaichand Shah v. DIT(Inv) authority for?

The Gujarat High Court examined the legality of a warrant of authorization and subsequent seizure of cash under Section 132A of the Income Tax Act, where the cash was found with a cotton broker apprehended by police.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Also referred to as

Parakash Jaichand Shah v. DIT(Inv) · 23 Taxmann.com 8 · Section 132A · warrant of authorization · seizure of cash · legality of seizure · Income Tax Act

Sections most often in play

Section 131Section 132Section 132ASection 133ASection 143(3)Section 147Section 153ASection 226

Issues it is cited on

section 132(1)(a)section 226section 102warrant of authorisationsection 131(1a)survey under section 133apanchnamasection 22section 132(1)satisfaction notesection 132aescapement of income

Judgments citing Parakash Jaichand Shah v. DIT(Inv)

Protein Entertainment Pvt Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, all the appeals of the assessee are hereby partly allowed

ITA 591/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Protein Entertainment Pvt Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, all the appeals of the assessee are hereby partly allowed

ITA 590/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Protein Entertainment Pvt Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, all the appeals of the assessee are hereby partly allowed

ITA 589/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Protein Entertainment Pvt Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, all the appeals of the assessee are hereby partly allowed

ITA 588/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 May 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Protein Entertainment Pvt Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, all the appeals of the assessee are hereby partly allowed

ITA 587/BANG/2024[2013-14]Status: DisposedITAT Bangalore23 May 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Protein Entertainment Pvt Ltd., Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, all the appeals of the assessee are hereby partly allowed

ITA 586/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 May 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, all the appeals of the assessee are hereby partly allowed

ITA 339/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, all the appeals of the assessee are hereby partly allowed

ITA 338/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle -1(2), Bangalore

In the result, all the appeals of the assessee are hereby partly allowed

ITA 337/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, all the appeals of the assessee are hereby partly allowed

ITA 336/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 May 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, all the appeals of the assessee are hereby partly allowed

ITA 335/BANG/2024[2013-14]Status: DisposedITAT Bangalore23 May 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Dommallur Shivanna Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 334/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 May 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Shri C Ramesh, C.A
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, C-12, No.156, Epsilon Ventures Villa Layout, Ammani Belandur Marathahalli, Bengaluru - 560 037. PAN – AAZPN 5719 J APPELLANT Vs. The Dy. Commissioner of Income Tax, Central Circle – 1(2), Bengaluru. RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years: 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., (DEFUNCT), C-12, No.159, Epsilon Ventures Villa Layout, Ammani Belandu…

Docket Tech Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, all the appeals of the assessee are hereby partly allowed

ITA 1566/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, C.AFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 334 to 339/Bang/2024 Assessment Years: 2012-13 to 2017-18 Dommallur Shivanna Nandish, Vs. The Dy. Commissioner of C-12, No.156, Epsilon Ventures Income Tax, Central Circle – 1(2), Villa Layout, Bengaluru. Ammani Belandur Marathahalli, Bengaluru – 560 037. . PAN – AAZPN 5719 J APPELLANT RESPONDENT ITA No. 586 to 591/Bang/2024 Assessment Years : 2012-13 to 2017-18 Protein Entertainment Pvt. Ltd., Vs. The Dy. Commissioner of Income Tax, (DEFUNCT), Central Circle –…

Parakash Jaichand Shah v. DIT(Inv) (23 Taxmann.com 8) — Cited in 13 Judgments | BharatTax