PCIT v. Himanshu Chandulal Patel (108 CCH 0019 SC)

419 ITR 132High Court#7621 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 260Section 69B

Issues it is cited on

section 153(1)rejection of books of accountsection 90section 145(3)section 145accommodation entrysection 132(4)section 133(6)salarysection 139(1)incriminating materialsection 139

Judgments citing PCIT v. Himanshu Chandulal Patel (108 CCH 0019 SC)

JAYAKRISHNA NANDAMURI,HYDERABAD vs. DCIT, CIRCLE -2(1) , HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1793/HYD/2025[1996-97]Status: DisposedITAT Hyderabad08 Apr 2026AY 1996-97

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1793/Hyd/2025 (िनधा"रण वष"/Assessment Year: 1996-97) Shri Jayakrishna Vs. Dy. Cit Nandamuri Circle 2(1) Hyderabad Hyderabad Pan: Aaxpn3135E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate A. Harish राज" व "ारा/Revenue By:: Shri R. Kumaran, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Advocate A. HarishFor Respondent: : Shri R. Kumaran, Sr.AR
Section 143(3)Section 147Section 148Section 260Section 69B

…in the hands of the assessee has been made merely on suspicion and is liable to be deleted. In support of their contention, the Ld. AR relied on the following judicial precedents: (a) 454 ITR 595 (SC) D.N. Singh Vs. Commissioner of Income Tax and Another (b) 419 ITR 132 (Guj) – Principal Commissioner of Income Tax Vs. Himanshu Chandulal Patel (c) 367 ITR 112 (Delhi) -Pepsi Foods P. Ltd Vs. Assistant commissioner of Income Tax (d) 290 ITR 245 (Delhi) –CIT Vs. Lalit Bhasin (e) 338 ITR 485 -CIT Vs. Puneet Sabharwal (f) KP Varghese Case Hon'ble Supreme Court in 131 ITR 597 (g) ITA No. 55/Hyd/2015 –G Mahesh Babu Vs.…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. ANTIQUE EXIM PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 525/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. TANMAN JEWELS PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 521/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

ACIT, CENTRAL CIRCLE-3, SURAT, SURAT vs. NOBAL JEWELS PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 518/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. SAFFRON GEMS PVT. LTD., SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 512/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

NOBAL JEWELS PVT LTD ,SURAT vs. ASST COMMISSIONER OF INCOME TAX, SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 468/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

TANMAN JEWELS PVT LTD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 446/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

ANTIQUE EXIM PVT. LTD, SURAT,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 445/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

SAFFRON GEMS PVT LTD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, appeals filed by the Assessee in ITA Nos

ITA 444/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Singhad Technical Education Society [(84 taxmann.com 290(SC)],  CIT Vs Calcutta Knitwear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia (…

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1366/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…wear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC), ITA Nos.1364 & 1366/AHD/2017 Assessment Year.2007-08 Nazar Impex & Sanjay K Choudhary  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs MeetaGutgutia (…

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1364/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

…wear ( 362 ITR 673 SC),  PCIT Vs Munisuvrat Corporation (115 taxmann.com 265 SC), ITA Nos.1364 & 1366/AHD/2017 Assessment Year.2007-08 Nazar Impex & Sanjay K Choudhary  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs MeetaGutgutia (…

SACHIN PAREEK,SURAT vs. DCIT (CENTREL) CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1683/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…oop Y. Jain, Manish S Jain, Sun Diam, Sachin R Parekh  CIT vs. Calcutta Knitwears [362 ITR 673 ](SC)  PCIT vs. Munisuvrat Corporation [ 115 taxmann.com 265 ](SC)  PCIT vs. Himanshu Chandulal Patel [ 108 CCH 0019 ] (SC)  PCIT vs. Himanshu Chandulal Patel [ 419 ITR 132 ] (Guj. HC)  Anilkumar Gopikishan Agrawal vs. ACIT [ 106 taxmann.com 137 ](Guj. HC)  CIT vs. Shardaben K. Modi [ 365 ITR 0169 ]( Guj. HC )  PCIT vs. Anand Kumar Jain [ 432 ITR 0384 ](Del. HC)  CIT vs. Renu Constructions Pvt. Ltd. [ 99 taxmann.com 426 ](Del. HC)  CIT vs. Harjeev Aggarwal [ 70 taxmann.com 95 ] (Del. HC)  PCIT vs. Allied Perfu…

M/S. SUN DIAM,,MUMBAI vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1578/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…oop Y. Jain, Manish S Jain, Sun Diam, Sachin R Parekh  CIT vs. Calcutta Knitwears [362 ITR 673 ](SC)  PCIT vs. Munisuvrat Corporation [ 115 taxmann.com 265 ](SC)  PCIT vs. Himanshu Chandulal Patel [ 108 CCH 0019 ] (SC)  PCIT vs. Himanshu Chandulal Patel [ 419 ITR 132 ] (Guj. HC)  Anilkumar Gopikishan Agrawal vs. ACIT [ 106 taxmann.com 137 ](Guj. HC)  CIT vs. Shardaben K. Modi [ 365 ITR 0169 ]( Guj. HC )  PCIT vs. Anand Kumar Jain [ 432 ITR 0384 ](Del. HC)  CIT vs. Renu Constructions Pvt. Ltd. [ 99 taxmann.com 426 ](Del. HC)  CIT vs. Harjeev Aggarwal [ 70 taxmann.com 95 ] (Del. HC)  PCIT vs. Allied Perfu…

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1367/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…oop Y. Jain, Manish S Jain, Sun Diam, Sachin R Parekh  CIT vs. Calcutta Knitwears [362 ITR 673 ](SC)  PCIT vs. Munisuvrat Corporation [ 115 taxmann.com 265 ](SC)  PCIT vs. Himanshu Chandulal Patel [ 108 CCH 0019 ] (SC)  PCIT vs. Himanshu Chandulal Patel [ 419 ITR 132 ] (Guj. HC)  Anilkumar Gopikishan Agrawal vs. ACIT [ 106 taxmann.com 137 ](Guj. HC)  CIT vs. Shardaben K. Modi [ 365 ITR 0169 ]( Guj. HC )  PCIT vs. Anand Kumar Jain [ 432 ITR 0384 ](Del. HC)  CIT vs. Renu Constructions Pvt. Ltd. [ 99 taxmann.com 426 ](Del. HC)  CIT vs. Harjeev Aggarwal [ 70 taxmann.com 95 ] (Del. HC)  PCIT vs. Allied Perfu…

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result, appeals filed by the assessee (in IT(SS)A No

ITA 1365/AHD/2017[2014-15]Status: DisposedITAT Surat29 Dec 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 1367/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) Sanjay Kumar Choudhary (Huf), Vs. The Acit, Central Circle-4, (Prop. M/S. Mayank Impex), Surat. C/O. 408, Saryu Diamond Complex, Jaddakhadi Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqhs5732R (Appellant) (Respondent) आयकरअपीलसं./Ita No. 1365/Ahd/2017 ("नधा"रणवष" / Assessment Years: ( 2014-15) (Virtual Court Hearing) M/S. Nazar Impex Pvt. Ltd., The Acit, Central Circle-4, Vs. C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.340 To 343/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2012-13) (Virtual Court Hearing) Moulimani Impex Pvt. Ltd., Vs. The Dcit, Central Circle-4, C-805, Oberoi Splendor, Opp. Majas Surat. Depot, Jvlr, Jogeshwari (East) Mumbai-400060. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcm4913C (Appellant) (Respondent) आयकरअपीलसं./It(Ss)A Nos.347 To 351/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2013-14) (Virtual Court Hearing) Anoop Yogendra Jain, Vs. The Dcit, Central Circle-4, 406, Saryu Chambers, 4T H Floor, Surat. Jadakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahopj3837B (Appellant) (Respondent)

Section 143(3)Section 153CSection 250

…oop Y. Jain, Manish S Jain, Sun Diam, Sachin R Parekh  CIT vs. Calcutta Knitwears [362 ITR 673 ](SC)  PCIT vs. Munisuvrat Corporation [ 115 taxmann.com 265 ](SC)  PCIT vs. Himanshu Chandulal Patel [ 108 CCH 0019 ] (SC)  PCIT vs. Himanshu Chandulal Patel [ 419 ITR 132 ] (Guj. HC)  Anilkumar Gopikishan Agrawal vs. ACIT [ 106 taxmann.com 137 ](Guj. HC)  CIT vs. Shardaben K. Modi [ 365 ITR 0169 ]( Guj. HC )  PCIT vs. Anand Kumar Jain [ 432 ITR 0384 ](Del. HC)  CIT vs. Renu Constructions Pvt. Ltd. [ 99 taxmann.com 426 ](Del. HC)  CIT vs. Harjeev Aggarwal [ 70 taxmann.com 95 ] (Del. HC)  PCIT vs. Allied Perfu…