Pr. CIT v. Hiren Parekh

153 Taxmann.com 470High Court#16808 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 145(3)Section 147Section 250Section 143(3)

Issues it is cited on

rejection of books of accountsection 145(3)section 143(1)(a)section 145complete scrutinysection 270aunexplained expendituresection 234aaccommodation entrynotice under section 148section 144bsection 25

Judgments citing Pr. CIT v. Hiren Parekh

Madhav Copper Ltd., Bhavnagar vs. The Income Tax Officer, Ward-1(8), Bhavnagar

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 276/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

Madhav Copper Ltd., Bhavnagar vs. The Income Tax Officer, Ward-1(8), Bhavnagar

ITA 275/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2020-21

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Revenue byFor Respondent: (Responent)
Section 143(1)Section 143(1)(a)Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ 'B' अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Bhavnagar. Madhav Copper Ltd. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year: 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Vs. Bhavnagar. Madhav Copper Ltd. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN: AAICM 2859 A (Appli…

Income Tax Officer, Ward-1(8), Bhavnagar vs. Madhav Copper Limited, Bhavnagar

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 256/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

Income Tax Officer, Ward-1(8), Bhavnagar vs. Madhav Copper Limited, Bhavnagar

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 254/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.254, 255 and 256/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-22 The ITO, Ward-1(8) Madhav Copper Ltd. Bhavnagar. Vs. 348, Madhav Darshan Waghawadi Road Bhavnagar Gujarat 364 001. PAN : AAICM 2859 A ITA No.274, 275 and 276/Ahd/2024 Asstt.Year : 2018-19, 2020-21 and 2021-…

Baldevbhai Lalabhai Luhar, Ahmedabad vs. Income Tax Officer, Ward-1(1)(2), Pratyakshar Bhavan, Ahmedabad

In the result, the ground no

ITA 888/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad11 Sept 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Respondent by: Shri Sudhakar Verma, Sr. DRFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.888/Ahd/2023 (Assessment Year: 2015-16) Baldevbhai Lalabhai Luhar, Vs. Income Tax Officer E-401, Shiddhashilla Apartment, Ward-1(1)(2), Vasna, Ahmedabad. Ahmedabad-380007. [PAN No.ACMPL5821A] (Appellant) .. (Respondent) Ms. Vidhi V Pandya, A.R. Appellant by : Respondent by: Shri Sudhakar Verma, Sr. DR Date of Hearing 03.09.2024 11.09.2024 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by t…

Pr. CIT v. Hiren Parekh (153 Taxmann.com 470) — Cited in 5 Judgments | BharatTax