Pr. CIT v. Sandipkumar Parsottambhai Patel

150 Taxmann.com 192High Court2023#8203 most cited

What is Pr. CIT v. Sandipkumar Parsottambhai Patel authority for?

Additions to income based solely on suspicion or conjecture are not legally sustainable. The assessee must be provided with the opportunity to cross-examine any evidence or statements relied upon by the revenue.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

Pr. CIT v. Sandipkumar Parsottambhai Patel · Section 147 · Section 148 · bogus LTCG · penny stock · accommodation entry · price rigging · genuineness of transaction · Section 133(6) · addition based on suspicion

Sections most often in play

Section 68Section 1961Section 147Section 10(38)Section 133(6)Section 148Section 250Section 69C

Issues it is cited on

price riggingbogus ltcgbogus long term capital gainpenny stocksection 10(38)entry operatorlong term capital gainsprincipal commissioner of income-taxaccommodation entrylong term capital gaingenuineness of the transactionsection 133(6)

Judgments citing Pr. CIT v. Sandipkumar Parsottambhai Patel

Kishori Pankaj Agarwal, Vadodara, Gujarat vs. Income Tax Officer, Vadodara, Gujarat

ITA 623/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri P. M. Jagatsheth, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10(38)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 623/Ahd/2023 (िनधा"रण वष" / Assessment Year : 2015-16) बनाम/ Kishori Pankaj Agarwal Income Tax Officer B-201, Sandal Wood Ward-1(2)(4), Vadodara Vs. Residency, Urmi Char Rasta, Productivity Road, Vadodara, Gujarat - 390020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AERPA1262M (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri P. M. Jagatsheth, A.R. ""यथ" क" ओर से/Respondent by : Shri Rignesh Das, CIT. DR Date of Hearing 03/09/2025…

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rajshri Iron Industries Private Limited, Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 2388/KOL/2024[2013]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…e on the following decisions wherein it has been held that addition based on mere surmises and suspicion cannot be sustained. (i) CIT Vs. Lakshmangarh Estate and Trading Co. Ltd. (2013) 40 Taxmann.com 438 (Cal) (ii) CIT Vs. SandipkumarParsotambai Patel (2023) 150 Taxmann.com 192 (Guj) (iii) Hon’ble Calcutta High Court in the case of M/s.Alpine Investments in ITA No.620 of 2008 order dated 26/08/2008. The Assessee therefore prays that this Hon’ble Tribunal may be pleased to allow the cross objection of the Assessee and delete the addition sustained by the CIT(A). 30. The Assessee prays that the appeal of the reven…

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rajshri Iron Industries Private Limited, Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 2385/KOL/2024[2018]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…e on the following decisions wherein it has been held that addition based on mere surmises and suspicion cannot be sustained. (i) CIT Vs. Lakshmangarh Estate and Trading Co. Ltd. (2013) 40 Taxmann.com 438 (Cal) (ii) CIT Vs. SandipkumarParsotambai Patel (2023) 150 Taxmann.com 192 (Guj) (iii) Hon’ble Calcutta High Court in the case of M/s.Alpine Investments in ITA No.620 of 2008 order dated 26/08/2008. The Assessee therefore prays that this Hon’ble Tribunal may be pleased to allow the cross objection of the Assessee and delete the addition sustained by the CIT(A). 30. The Assessee prays that the appeal of the reven…

Arun Kumar Gupta, DCIT, Circle-1(3), Surat, Adajan vs. Chunibhai Haribhai Gajera, Adarsh Nagar Society

In the result, the appeal of the revenue is dismissed

ITA 779/SRT/2023[2014-15]Status: DisposedITAT Surat17 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.778 & 779/SRT/2023 Assessment Years: (2013-14 & 2014-15) (Physical hearing) DCIT, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWPG3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Rasesh Shah, CA Date of Hearing 03/09/2025 Date of Pronouncement 17/11/2025 आदेश / O R D E R PER BENCH: These two ap…

Arun Kumar Gupta, DCIT, Circle-1(3), Surat, Adajan vs. Chunibhai Haribhai Gajera, Adarsh Nagar Society

In the result, the appeal of the revenue is dismissed

ITA 778/SRT/2023[2013-14]Status: DisposedITAT Surat17 Nov 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.778 & 779/SRT/2023 Assessment Years: (2013-14 & 2014-15) (Physical hearing) DCIT, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWPG3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Rasesh Shah, CA Date of Hearing 03/09/2025 Date of Pronouncement 17/11/2025 आदेश / O R D E R PER BENCH: These two ap…

DCIT, Circle-1(3), Surat, Anavil Business Centre, Adajan vs. Shri Asfaq Hajiyunus Noorani, Rander

In the result, appeal of the revenue is dismissed

ITA 716/SRT/2023[2018-19]Status: DisposedITAT Surat30 Jun 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

Section 133(6)Section 250Section 250(2)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.716/SRT/2023 Assessment Year: (2018-19) (Hybrid Hearing) DCIT, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAOPN6148A (Appellant) (Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Suresh K. Kabra, CA Date of Hearing 05/06/2025 Date of Pronouncement 30/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the re…

Shobhit Gupta, Delhi vs. ACIT Cetntral Circle-29, New Delhi

In the result, the appeals filed by the Assessee in ITA No

ITA 2627/DEL/2022[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shripradip Kumar Kedia & Shri Yogesh Kumar U.S.

Section 10(38)Section 132Section 143(1)Section 147Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRIPRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2626&2627/Del/2022, A.Y.2012-13& 2013 -14) Sh. Shobhit Gupta ACIT, B-41, Kailash Colony, Central Circle-29 New Delhi Vs. New Delhi PAN: AAPPG5076K (Appellant) (Respondent) Appellant by Sh. Ruchesh Sinha, Adv. Respondent by Shri Satya Prakash Sharma, Sr. DR Date of Hearing 08/10/2024 Date of Pronouncement 13/11/2024 ORDER PER YOGESH KUMAR U.S., JM: Both the above appeals are pertaining to single assessee involving the similar additions for t…

Shobhit Gupta, New Delhi vs. ACIT, Central Circle-29, New Delhi

In the result, the appeals filed by the Assessee in ITA No

ITA 2626/DEL/2022[2012-13]Status: DisposedITAT Delhi13 Nov 2024AY 2012-13

Bench: Shripradip Kumar Kedia & Shri Yogesh Kumar U.S.

Section 10(38)Section 132Section 143(1)Section 147Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRIPRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2626&2627/Del/2022, A.Y.2012-13& 2013 -14) Sh. Shobhit Gupta ACIT, B-41, Kailash Colony, Central Circle-29 New Delhi Vs. New Delhi PAN: AAPPG5076K (Appellant) (Respondent) Appellant by Sh. Ruchesh Sinha, Adv. Respondent by Shri Satya Prakash Sharma, Sr. DR Date of Hearing 08/10/2024 Date of Pronouncement 13/11/2024 ORDER PER YOGESH KUMAR U.S., JM: Both the above appeals are pertaining to single assessee involving the similar additions for t…

Archit Gupta, New Delhi vs. ACIT, Centralcircle-29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2625/DEL/2022[2013-14]Status: DisposedITAT Delhi06 Nov 2024AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Virendra Singh, Sr. DR
Section 132Section 147Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2625/DEL/2022 (Assessment Year: 2013-14) Archit Gupta, vs. ACIT, Central Circle-29, B-41, Kailash Colony, New Delhi New Delhi – 110 048. (PAN : AEUPG2360R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Shri Virendra Singh, Sr. DR. Date of Hearing : 24.10.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of Income-tax…

Archit Gupta, New Delhi vs. ACIT, Central Circle-29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2624/DEL/2022[2012-13]Status: DisposedITAT Delhi06 Nov 2024AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Virendra Singh, Sr. DR
Section 132Section 147Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2625/DEL/2022 (Assessment Year: 2013-14) Archit Gupta, vs. ACIT, Central Circle-29, B-41, Kailash Colony, New Delhi New Delhi – 110 048. (PAN : AEUPG2360R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Shri Virendra Singh, Sr. DR. Date of Hearing : 24.10.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of Income-tax…

Jyoti Gupta, Delhi vs. ACIT, Central Circle-29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2528/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR
Section 131Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2528/DEL/2022 (Assessment Year: 2016-17) Jyoti Gupta, vs. ACIT, Central Circle 29, C/o Ravi Gupta, Advocate, New Delhi. E – 61, Kailash Colony, New Delhi. (PAN : AKCPG5459P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 23.09.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of I…

Jyoti Gupta, New Delhi vs. ACIT, Central Circle- 29, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 5419/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Nov 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms. Rishpal Bedi, CIT DR
Section 131Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.2528/DEL/2022 (Assessment Year: 2016-17) Jyoti Gupta, vs. ACIT, Central Circle 29, C/o Ravi Gupta, Advocate, New Delhi. E – 61, Kailash Colony, New Delhi. (PAN : AKCPG5459P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ruchesh Sinha, Advocate REVENUE BY : Ms. Rishpal Bedi, CIT DR Date of Hearing : 23.09.2024 Date of Order : 06.11.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the separate orders of ld. Commissioner of I…

Shailesh K Patel-HUF, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

In the result, appeal preferred by the assessee is dismissed

ITA 288/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Jun 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 288/Ahd/2019 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16) िनधा"रण वष" Shailesh K. Patel Huf The Income Tax Officer बनाम बनाम/ बनाम बनाम C/O. Ketan H. Shah, Ward – 3(3)(5), Vs. Advocate Ahmedabad 512, Time Square – I, Op. Ram Baug Bungalow, Thaltej Shilaj Road, Thaltej, Ahmedabad, Gujarat 380059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aalhs9548E (Appellant) .. (Respondent) Shri Ketan Shah & Shri Aman Shah, अपीलाथ" ओर से /Appellant By : A.Rs. ""यथ" क" ओर से/Respondent By : Shri Ashok Kumar Suthar, Sr. Dr 04/06/2024 Date Of Hearing Date Of Pronouncement 18/06/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-3, Ahmedabad, (In Short ‘The Cit(A)’) Dated 24.01.2019 For The Assessment Year 2015-16. 2. The Assessee Has Taken Following Grounds Of Appeal:

For Appellant: A.RsFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 10(38)Section 133(6)Section 143(2)Section 145Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 288/Ahd/2019 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2015-16) िनधा"रण वष" Shailesh K. Patel HUF The Income Tax Officer बनाम बनाम/ बनाम बनाम C/o. Ketan H. Shah, Ward – 3(3)(5), Vs. Advocate Ahmedabad 512, Time Square – I, Op. Ram Baug Bungalow, Thaltej Shilaj Road, Thaltej, Ahmedabad, Gujarat 380059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AALHS9548E (Appellant) .. (Respondent) Shri Ketan Shah & Shri Aman Shah, अपीला…

Pr. CIT v. Sandipkumar Parsottambhai Patel (150 Taxmann.com 192) — Cited in 13 Judgments | BharatTax