PCIT v. Prabodhchandra Jayantilal Patel

153 Taxmann.com 302High Court#19268 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 153ASection 143(3)Section 36(1)(iii)Section 68Section 69ASection 131Section 133(6)Section 147

Issues it is cited on

peak credit theoryincome tax settlement commissionsection 36(1)(iii)block periodaddition u/s 68commissioner (appeals)levy of penaltyunexplained investmentsection 36double taxationunexplained moneygenuineness of the transaction

Judgments citing PCIT v. Prabodhchandra Jayantilal Patel

Pankajkumar Chimanlal Lodhiya, Rakjot vs. The ACIT, Central Circle-2, Rajkot

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11
Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

…ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty u/s 271(1)(c) of the Act and appeal in ITA No.81/RJT/2022 relates to penalty u/s 271AAB(1)(c) of the Act. 3. Since the issue involved in all these appeals are common and identical, therefore, we have clubbed these six appeals and heard together and a consolidated order is being passed for the sake of convenience and brevity. 4. First, we sell adjudicate, the assessee's five appeals in ITA Nos.76 to 80/RJT/2022, which relate to the penalty u/s 271(1)(c) of the Act. For the…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajkot vs. Shri Pankaj Chimanlal Lodhiya, Rajkot

In the result, assessee's ground No

ITA 49/RJT/2019[2013-14]Status: DisposedITAT Rajkot28 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)

…आयकर अपीलीय अिधकरण, राजकोट"यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./IT(SS)A No. 06 & 07 & 08& 09/RJT/2019 Assessment Year: (2010-11 to 2012-13 &2014-15) (Hybrid Hearing) Shri Pankajkumar Chimanlal Vs. The DCIT, Central Circle - Lodhiya 2, C/o, Shreeji Trading Co., 10- Aayakar Bhavan, Amruta Shaligram Complex, Estate, 2nd Floor, M. G. Bhupendra Road, Opp. Road, Diwanpara Police Chowki, Rajkot - 360001 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:AAMPL3903F (Assessee) (Respo…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajkot vs. Shri Pankaj Chimanlal Lodhiya, Rajkot

In the result, assessee's ground No

ITA 46/RJT/2019[2010-11]Status: DisposedITAT Rajkot28 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)

…आयकर अपीलीय अिधकरण, राजकोट"यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./IT(SS)A No. 06 & 07 & 08& 09/RJT/2019 Assessment Year: (2010-11 to 2012-13 &2014-15) (Hybrid Hearing) Shri Pankajkumar Chimanlal Vs. The DCIT, Central Circle - Lodhiya 2, C/o, Shreeji Trading Co., 10- Aayakar Bhavan, Amruta Shaligram Complex, Estate, 2nd Floor, M. G. Bhupendra Road, Opp. Road, Diwanpara Police Chowki, Rajkot - 360001 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:AAMPL3903F (Assessee) (Respo…

The Deputy Commissioner of Income Tax, Central Circle-2, Rajkot vs. Shri Pankaj Chimanlal Lodhiya, Rajkot

In the result, assessee's ground No

ITA 102/RJT/2019[2014-15]Status: DisposedITAT Rajkot28 Mar 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)

…आयकर अपीलीय अिधकरण, राजकोट"यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./IT(SS)A No. 06 & 07 & 08& 09/RJT/2019 Assessment Year: (2010-11 to 2012-13 &2014-15) (Hybrid Hearing) Shri Pankajkumar Chimanlal Vs. The DCIT, Central Circle - Lodhiya 2, C/o, Shreeji Trading Co., 10- Aayakar Bhavan, Amruta Shaligram Complex, Estate, 2nd Floor, M. G. Bhupendra Road, Opp. Road, Diwanpara Police Chowki, Rajkot - 360001 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:AAMPL3903F (Assessee) (Respo…

PCIT v. Prabodhchandra Jayantilal Patel (153 Taxmann.com 302) — Cited in 4 Judgments | BharatTax