How many judgments cite PCIT v. Manzil Dinesh Kumar Shah?

24 judgments on BharatTax cite PCIT v. Manzil Dinesh Kumar Shah (95 Taxmann.com 46), spanning 2019 to 2026.

Which sections of the Income Tax Act does PCIT v. Manzil Dinesh Kumar Shah come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 250, Section 68, Section 151.

PCIT v. Manzil Dinesh Kumar Shah

95 Taxmann.com 46High Court2018#4922 most cited

What is PCIT v. Manzil Dinesh Kumar Shah authority for?

Reopening an assessment under Section 147/148 for mere verification of details is not permissible.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. Manzil Dinesh Kumar Shah · Section 147 · Section 148 · reopening of assessment · verification of details · reason to believe · tangible material · income escapement · Assessing Officer · notice under section 148

Also reported as

454 ITR 755

Sections most often in play

Section 147 Section 148 Section 143(3)Section 250 Section 68 Section 151 Section 142(1)Section 143(1)

Issues it is cited on

reason to believe reopening of assessment tangible material escapement of income reassessment proceedings section 151 notice under section 148 income-tax officer section 139 section 147 section 148 genuineness of the transaction

Judgments citing PCIT v. Manzil Dinesh Kumar Shah

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…357 ITR 300 (Del.)(HC) v) CIT v/s Meenakshi Oversea’s Pvt Ltd (2017) 395 ITR 677(Del) (HC) vi) CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Del.)(HC) vii) Sarthak Securities Co. (P.) Ltd. vs. ITO (2010) 329 ITR 110 viii) PCIT v. Manzil Dineshkumar Shah[2018] 95 Taxmann.com 46 (Guj) HC) ix) Amar Jewellers Ltd. v. Dy. CIT (2018) 254 Taxman 384 (Guj. )(HC) x) Deepraj Hospital (P) Ltd. v. ITO, 41/AGRA/2017, AY: 2010-11 Dtd:01/06/2018 (Agra)(Trib) xi) ITO v. Reliance Corporation (2017) 55 ITR 69 (SN) (Mum.) (Trib.) 3.00 ENTIRE REASONS FOR RE-OPENING ARE BASED ON ADDITIONS MADE BY SOME OTHER AO IN SOME OTHER ASSESSEE…

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

Budhu, Ghaziabad vs. ITO, Shamli

In the result, the appeal of the assessee is allowed

ITA 1941/DEL/2016[2009-10]Status: DisposedITAT Delhi23 Dec 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 143(3)Section 147Section 148Section 68

…ts. The learned Counsel 5 ITA No. 1941/Del./2016 submitted that no notice under section 148 can be issued merely for investigation/roving inquiries. In support of his contention, he relied on following decisions: 1. PCIT Vs. Manzil Dinesh Kumar Shah [2018] 95 Taxmann.com 46 (Guj.) 2. Krupesh Ghanshyambhai Thakkar Vs. DCIT (2017), 77 taxmann.com 293(Guj.) 3. Pr. CIT Vs. Meenakshi Overseas (2017), 82 taxmann.com 300 (Delhi) 4. CIT Vs. Smt. Manibein Valji Shah (2006), 204 CTR (Bom.)249 8. Further, he submitted that mere deposit in bank account cannot lead to a reason to believe that income has escaped to tax. He…

Chirag Bharambhai Masani, Ahmedabad vs. DCIT, Gandhinagar Circle, Gandhinagar

In the result, appeal of the assessee is allowed

ITA 2260/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2260/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Chetan Agarwal, A.R

Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2260/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13) Chirag Bharambhai बनाम/ Deputy Commissioner of Masani Income Tax, Vs. 204, Golden Signature Gandhinagar Circle, Complex, Near National Gandhinagar Handloom, C.G. Road, Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AHCPM7191F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Chetan Agarwal, A…