PCIT v. Vivek Prahladbhai Patel

107 DTR 201Income Tax Appellate Tribunal2014#21911 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing PCIT v. Vivek Prahladbhai Patel

Prem Prakash Agarwal, Naya Bazar Ajmer vs. DCIT Central Circle Ajmer, Jaipur Road Ajmer

In the result, appeal of the assessee is allowed

ITA 523/JPR/2023[2015-16]Status: DisposedITAT Jaipur04 Dec 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C. M. Agarwal (CA)For Respondent: Shri Arvind Kumar (CIT)

Section 131Section 132Section 143(3)Section 69A

…t discharging the burden to prove is unjustified and uncalled for and liable to be deleted. In support of this contention he has relied on the following decisions:- PCIT Vs Vivek Prahladbhai Patel (2016) 237 Taxman 331. CIT Vs Agile Properties (P) Ltd. (2014) 107 DTR 201. CIT VS Khandelwal shringi& Co. (2017) 159 DTR 59. ACIT VS Govindbhai N. Patel (2015) 2015 Taxman 575 We have considered the rival contentions and perused the material available on record. There is no dispute that during the course of search and seizure agreement dated 30.04.2008 regarding purchase of the property by the assessee from one Shri Da…

Shri Narendra Lakhi, Jaipur vs. DCIT, Central Circle-3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 52/JPR/2021[2016-17]Status: DisposedITAT Jaipur28 Oct 2021AY 2016-17

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B. K. Gupta (Pr.CIT)

Section 132Section 143(3)

…harging the burden to prove is unjustified and uncalled for and liable to be deleted. In support of this contention he has relied on the following decisions:- • PCIT Vs Vivek Prahladbhai Patel (2016) 237 Taxman 331. • CIT Vs Agile Properties (P) Ltd. (2014) 107 DTR 201. • CIT Vs Khandelwal shringi & Co. (2017) 159 DTR 59. • ACIT Vs Govindbhai N. Patel (2015) 2015 Taxman 575. 5. The ld. AR has further submitted that the property in question was owned by Late Shri Harish Kumar who has also executed a will dated 12.07.2006 in favour of one Kumari Veena Shah. There was dispute between family members of the deceas…

Sri Devlok Tirth Yatra Samiti, New Delhi vs. CIT, Dehradun

In the result, the Appeal filed by the Assessee stands allowed

ITA 2425/DEL/2013[]Status: DisposedITAT Delhi25 Oct 2016

Bench: Shri H.S. Sidhu

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. I.P.S. Bindra, CIT(DR)

Section 12A

…at page no. 1 of the impugned order) and these very objects and activities are being carried out by the assessee, registration cannot be cancelled as held by the Coordinate Bench decision in the case of Sharda Educational Trust vs. CIT (Central) 147 ITD 271, 107 DTR 201 (Agra Trib) dated 24.5.2013. 7.1 We further find that registration cannot be cancelled by re- examination of the objects on the basis of which registration was originally granted and CIT does not have power of review as held in Chaturvedi Har Prasad Educational Society vs. CIT 134 TTJ 781 (Lucknow) dated 30.8.2010. 7.2 We also note that under sec…