Pr. CIT v. Mukeshbhai Ramanlal Prajapati

398 ITR 170High Court2017#6198 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 69BSection 69C

Issues it is cited on

section 132(4)section 271undisclosed incomesection 27

Judgments citing Pr. CIT v. Mukeshbhai Ramanlal Prajapati

JIVARAM MAGAJI CHAOUDHARY,PUNE vs. ACIT,CIRCLE 7, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1392/PUN/2024[2012-13]Status: DisposedITAT Pune25 Mar 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1392/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Jivaram Magaji Chaoudhary, Vs. Acit, Circle-7, Pune. Plot No.4, Road No.5, Snehdeep Palace, Tingrenagar, Pune- 411032. Pan : Aalpc3973B Appellant Respondent Assessee By : Shri V. L. Jain Revenue By Shri Uma Shankar Prasad : Date Of Hearing : 26.12.2024 Date Of Pronouncement : 25.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. There Is A Delay Of 48 Days In Filing Of The Present Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable

For Appellant: Shri V. L. Jain
Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 68Section 69BSection 69C

…e material. In support of its contention, Ld. AR relied on various judgements, copies of which are produced in separate paper book, which are as under :- (i) CIT vs. Bhagwati Land Developers (P.) Ltd., 261 ITR 658 (Cal). (ii) PCIT vs. Mukeshbhai R. Prajapati, 398 ITR 170 (Guj). (iii) PCIT vs. Phoenix Mills Ltd., 175 DTR 433 (Bom). (iv) PCIT vs. Sun Corporation, 419 ITR 414 (Guj). (v) Dempo Brothers Pvt. Ltd. vs. ACIT, 403 ITR 196 (Bom). (vi) Purity Tech Textile vs. ACIT, 325 ITR 459 (Bom). (vii) Royal Infrastructure vs. DCIT, 425 ITR 491 (Guj). (viii) BPTP Ltd. vs. PCIT, 421 ITR 59 (Delhi). 7. Ld. DR appearing fr…

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 57/PAT/2021[2014-15]Status: DisposedITAT Patna30 Sept 2024AY 2014-15

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos.52 to 57/PAT/2021 (Assessment Year: 2009-10 to 2014-15) ACIT, Patliputra Builders Limited Central Circle -2, 301, Maharaja Kameshwar Complex, Fraser Road, Patna-800 001, Vs. Patna-800001, Bihar Bihar (Appellant) (Respondent) PAN No. AACCP0629B Assessee by : Shri Shrawan Kr. Jha, AR Revenue by : Shri Rinku Singh, DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner o…

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 56/PAT/2021[2013-14]Status: DisposedITAT Patna30 Sept 2024AY 2013-14

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos.52 to 57/PAT/2021 (Assessment Year: 2009-10 to 2014-15) ACIT, Patliputra Builders Limited Central Circle -2, 301, Maharaja Kameshwar Complex, Fraser Road, Patna-800 001, Vs. Patna-800001, Bihar Bihar (Appellant) (Respondent) PAN No. AACCP0629B Assessee by : Shri Shrawan Kr. Jha, AR Revenue by : Shri Rinku Singh, DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner o…

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 55/PAT/2021[2012-13]Status: DisposedITAT Patna30 Sept 2024AY 2012-13

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos.52 to 57/PAT/2021 (Assessment Year: 2009-10 to 2014-15) ACIT, Patliputra Builders Limited Central Circle -2, 301, Maharaja Kameshwar Complex, Fraser Road, Patna-800 001, Vs. Patna-800001, Bihar Bihar (Appellant) (Respondent) PAN No. AACCP0629B Assessee by : Shri Shrawan Kr. Jha, AR Revenue by : Shri Rinku Singh, DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner o…

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 54/PAT/2021[2011-12]Status: DisposedITAT Patna30 Sept 2024AY 2011-12

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos.52 to 57/PAT/2021 (Assessment Year: 2009-10 to 2014-15) ACIT, Patliputra Builders Limited Central Circle -2, 301, Maharaja Kameshwar Complex, Fraser Road, Patna-800 001, Vs. Patna-800001, Bihar Bihar (Appellant) (Respondent) PAN No. AACCP0629B Assessee by : Shri Shrawan Kr. Jha, AR Revenue by : Shri Rinku Singh, DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner o…

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 53/PAT/2021[2010-11]Status: DisposedITAT Patna30 Sept 2024AY 2010-11

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos.52 to 57/PAT/2021 (Assessment Year: 2009-10 to 2014-15) ACIT, Patliputra Builders Limited Central Circle -2, 301, Maharaja Kameshwar Complex, Fraser Road, Patna-800 001, Vs. Patna-800001, Bihar Bihar (Appellant) (Respondent) PAN No. AACCP0629B Assessee by : Shri Shrawan Kr. Jha, AR Revenue by : Shri Rinku Singh, DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner o…

PATLIPUTRA BUILDERS LTD,PATNA vs. ACIT CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 52/PAT/2021[2009-10]Status: DisposedITAT Patna30 Sept 2024AY 2009-10

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM ITA Nos.52 to 57/PAT/2021 (Assessment Year: 2009-10 to 2014-15) ACIT, Patliputra Builders Limited Central Circle -2, 301, Maharaja Kameshwar Complex, Fraser Road, Patna-800 001, Vs. Patna-800001, Bihar Bihar (Appellant) (Respondent) PAN No. AACCP0629B Assessee by : Shri Shrawan Kr. Jha, AR Revenue by : Shri Rinku Singh, DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner o…

SH. VIKRAM DHIRANI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of assessee is allowed

ITA 5610/DEL/2016[2012-13]Status: DisposedITAT Delhi22 Sept 2023AY 2012-13

Bench: Shri C.M. Garg & Dr. B. R. R. Kumarvikram Dhirani, Vs. Dcit, D-1039, New Friends Colony, Central Circle-7, New Delhi New Delhi (Appellant) (Respondent) Pan: Ahtpd6528L

For Appellant: Shri. P. C. Yadav, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 132(4)Section 271(1)Section 271A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B. R. R. Kumar, Accountant Member Vikram Dhirani, Vs. DCIT, D-1039, New Friends Colony, Central Circle-7, New Delhi New Delhi (Appellant) (Respondent) PAN: AHTPD6528L Assessee by : Shri. P. C. Yadav, Adv Shri Shivam, Adv Revenue by: Shri Anuj Garg, Sr. DR Date of Hearing 04/07/2023 Date of pronouncement 22/09/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-24, New Delhi dated 06.10.2016 for AY 2012-13. 2. The assessee has raised the follo…

M/S. BENCHMARK INFOTECH (P) LTD.,GURGAON vs. ACIT, FARIDABAD

In the result, appeal of the assessee is partly allowed

ITA 3067/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Nov 2021AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Dr. Rakesh Gupta, And Shri Deepesh Garg, AdvocatesFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 132(1)Section 132(1)(A)Section 153ASection 2Section 271Section 271A

…the income as provided under section 271AAA(2) of the I.T. Act, 1961. 10 ITA No.3067/Del/2016 M/s. Benchmark Infotech (P) Ltd., Gurgaon. 4.7. Referring to the decision of Hon’ble Gujarat High Court in the case of PCIT vs., Mukeshbhai Ramanlal Prajapati [2017] 398 ITR 170 (Guj.) he submitted that the Hon’ble Gujarat High Court in the said decision has held that it is only when officer of raiding party recording statement of assessee under section 132(4) elicited response from assesse's this requirement, assessee's responsibility to substantiate manner of deriving such income would commence. Thus, when base require…

SHRI SHRI BASANT KUMAR JAIN,RAIPUR (CG) vs. THE DY. COMMISSIONER OF INCOME TAX,, RAIPUR (CG)

In the result, the captioned appeal of the assessee is allowed

ITA 191/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Oct 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 191/Rpr/2016) ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri R. K. Baral, DR
Section 132(4)Section 271Section 271A

…rant for the AO to invoke the provisions of Section 271AAA of the Act and impose penalty @10% on undisclosed income. A reference was made to the decisions like CIT vs. Mahendra C. Shah (2008) 299 ITR 305 (Guj.), Pr.CIT vs. Mukeshbhai Ramanlal Prajapati (2017) 398 ITR 170 (Guj.), Neeraj Singal vs. ACIT (2014) 146 ITD 152 (Del.), ACIT vs. Shreenarayan Sitaram Mundra (2017) 166 ITD 0047 and many more. He thus submitted that the CIT(A) has mis-directed himself in law in confirming the action of the AO. The learned counsel accordingly urged that the relief entitled under s.271AAA of the Act towards ITA No. 191/RPR/20…

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…vant extracts from few of the judicial precedents that have enunciated the above principles are reproduced hereunder for your ready reference: 3.4.1] The Hon’ble Gujarat High Court in the case of Pr. CIT v. Mukeshbhai Ramanlal Prajapati as reported in [2017] 398 ITR 170 (Gujarat) has categorically held that: “10. It can thus be seen that this court in the case of Mahendra C. Shah and the Allahabad High Court in the case of Radha Kishan Goel (supra) have put considerable stress on the recording of the statement under section 132(4) of the Act in the context of the requirement of the assessee to disclose the mann…

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

ITA 700/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…vant extracts from few of the judicial precedents that have enunciated the above principles are reproduced hereunder for your ready reference: 3.4.1] The Hon’ble Gujarat High Court in the case of Pr. CIT v. Mukeshbhai Ramanlal Prajapati as reported in [2017] 398 ITR 170 (Gujarat) has categorically held that: “10. It can thus be seen that this court in the case of Mahendra C. Shah and the Allahabad High Court in the case of Radha Kishan Goel (supra) have put considerable stress on the recording of the statement under section 132(4) of the Act in the context of the requirement of the assessee to disclose the mann…

RAKESH SETHI,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed in favour of the assessee

ITA 2130/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Nov 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sudesh Garg, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 143

…overed in favour of the assessee by the decision of the honourable Delhi High Court in case of principal CIT vs Emirates Technologies Private Limited (ITA 400/2017 dated 18/7/2017). Identical view has also been taken by Honourable Gujarat High court in [2017] 398 ITR 170 (Guj) Principal Commissioner of Income Tax v. Mukeshbhai Ramanlal Prajapati and [2018] 401 ITR 488 (Guj) Principal commissioner of Income Tax v. swapna Enterprise. Recently Honourable Delhi High court in case of Bhavi Jindal in Income Tax Appeal No. 973/2018 dated 13/9/2018 has held as under :- “9. Plea and contention of the Revenue in the presen…

RAKESH SETHI,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed in favour of the assessee

ITA 2129/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Nov 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sudesh Garg, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 143

…overed in favour of the assessee by the decision of the honourable Delhi High Court in case of principal CIT vs Emirates Technologies Private Limited (ITA 400/2017 dated 18/7/2017). Identical view has also been taken by Honourable Gujarat High court in [2017] 398 ITR 170 (Guj) Principal Commissioner of Income Tax v. Mukeshbhai Ramanlal Prajapati and [2018] 401 ITR 488 (Guj) Principal commissioner of Income Tax v. swapna Enterprise. Recently Honourable Delhi High court in case of Bhavi Jindal in Income Tax Appeal No. 973/2018 dated 13/9/2018 has held as under :- “9. Plea and contention of the Revenue in the presen…

THE ACIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. PATDI COMMERCIAL & INVESTMENT LTD.,, SURAT

In the result, all the three appeals of Revenue are dismissed

ITA 1815/AHD/2014[2011-12]Status: DisposedITAT Surat05 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita No.1810/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner Of Income Tax, Vs. M/S. Krish Corporation, Central Circle-3, C-1175 To 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [Pan: Aahfk 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / Ita No.1811/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Sapnesh Sheth, C.A ""For Respondent: Smt. O.P. Singh, Sr. D.R
Section 132Section 132(4)Section 271A

…igh Court of Gujarat in the case of CIT vs. Mahendra C Shah reported in 299 ITR 305 (Guj.) and recent decision in the case of Pr. CIT v. Mukeshbhai Ramanlal Prajapati 4 ITA Nos.1810, 1811 & 1815/Ahd/2014/SRT (A.Y: 2011-12) M/s. Krish Corporation reported in 398 ITR 170 (Guj.). The ld. AR vehemently submitted that from the another recent decision of Hon’ble Jurisdictional High Court of Gujarat in the case of PCIT vs. Swapna Enterprise reported in 401 ITR 488 (Guj.), wherein it was held that where u/s. 132 statement of one, partner of assessee firm is recorded u/s. 132(4), wherein he admitted that pages of diar…

THE ACIT, CENTRAL CIRCLE-3,, SURAT vs. SHRI VINOD J. PATEL,, SURAT

In the result, all the three appeals of Revenue are dismissed

ITA 1811/AHD/2014[2011-12]Status: DisposedITAT Surat05 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita No.1810/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner Of Income Tax, Vs. M/S. Krish Corporation, Central Circle-3, C-1175 To 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [Pan: Aahfk 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / Ita No.1811/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Sapnesh Sheth, C.A ""For Respondent: Smt. O.P. Singh, Sr. D.R
Section 132Section 132(4)Section 271A

…igh Court of Gujarat in the case of CIT vs. Mahendra C Shah reported in 299 ITR 305 (Guj.) and recent decision in the case of Pr. CIT v. Mukeshbhai Ramanlal Prajapati 4 ITA Nos.1810, 1811 & 1815/Ahd/2014/SRT (A.Y: 2011-12) M/s. Krish Corporation reported in 398 ITR 170 (Guj.). The ld. AR vehemently submitted that from the another recent decision of Hon’ble Jurisdictional High Court of Gujarat in the case of PCIT vs. Swapna Enterprise reported in 401 ITR 488 (Guj.), wherein it was held that where u/s. 132 statement of one, partner of assessee firm is recorded u/s. 132(4), wherein he admitted that pages of diar…

THE ACIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. KRISH CORPORATION,, SURAT

In the result, all the three appeals of Revenue are dismissed

ITA 1810/AHD/2014[2011-12]Status: DisposedITAT Surat05 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita No.1810/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner Of Income Tax, Vs. M/S. Krish Corporation, Central Circle-3, C-1175 To 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [Pan: Aahfk 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / Ita No.1811/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Sapnesh Sheth, C.A ""For Respondent: Smt. O.P. Singh, Sr. D.R
Section 132Section 132(4)Section 271A

…igh Court of Gujarat in the case of CIT vs. Mahendra C Shah reported in 299 ITR 305 (Guj.) and recent decision in the case of Pr. CIT v. Mukeshbhai Ramanlal Prajapati 4 ITA Nos.1810, 1811 & 1815/Ahd/2014/SRT (A.Y: 2011-12) M/s. Krish Corporation reported in 398 ITR 170 (Guj.). The ld. AR vehemently submitted that from the another recent decision of Hon’ble Jurisdictional High Court of Gujarat in the case of PCIT vs. Swapna Enterprise reported in 401 ITR 488 (Guj.), wherein it was held that where u/s. 132 statement of one, partner of assessee firm is recorded u/s. 132(4), wherein he admitted that pages of diar…

THE DY. CIT, CENTRAL CIRCLE-1,, BARODA vs. SHRI MAHENDRABHAI J. SHAH,, BARODA

In the result, the appeal of the Revenue is dismissed

ITA 1101/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad04 Oct 2018AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 1097/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Albinus Tirkey, SrFor Respondent: 2016)
Section 271A

…hna Developers & Shri Mahendrabhai J. Shah] A.Y. 2012-13 - 6 - Hon’ble Gujarat High Court in the case of Mahendra C Shah (supra) and also by the ratio of the decision of the Hon’ble Gujarat High Court in case of Pr.CIT vs. Mukeshbhai Ramanlal Prajapti [2017] 398 ITR 170 (Guj). In the absence of any evidence on record to show that any specific query was made to the assessee in this regard, the allegation for non-fulfillment of condition of Section 271AAA(2) of the Act does not survive. In view of the binding precedent, the onus would shift on the assessee to specify the manner of earning undisclosed income and su…

THE DY. CIT, CENTRAL CIRCLE-1,, BARODA vs. M/S. SHRI KRISHNA DEVELOPERS,, BARODA

In the result, the appeal of the Revenue is dismissed

ITA 1097/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad04 Oct 2018AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 1097/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Albinus Tirkey, SrFor Respondent: 2016)
Section 271A

…hna Developers & Shri Mahendrabhai J. Shah] A.Y. 2012-13 - 6 - Hon’ble Gujarat High Court in the case of Mahendra C Shah (supra) and also by the ratio of the decision of the Hon’ble Gujarat High Court in case of Pr.CIT vs. Mukeshbhai Ramanlal Prajapti [2017] 398 ITR 170 (Guj). In the absence of any evidence on record to show that any specific query was made to the assessee in this regard, the allegation for non-fulfillment of condition of Section 271AAA(2) of the Act does not survive. In view of the binding precedent, the onus would shift on the assessee to specify the manner of earning undisclosed income and su…