Pr. CIT v. Shardaben Arvindbhai Patel

152 Taxmann.com 535High Court2023#10201 most cited

What is Pr. CIT v. Shardaben Arvindbhai Patel authority for?

The Gujarat High Court decision in Pr. CIT vs. Shardaben Arvindbhai Patel serves as authority on principles that have been subsequently followed and reiterated by other High Courts, including Gujarat, Delhi, and Bombay.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

Pr. CIT v. Shardaben Arvindbhai Patel · 152 Taxmann.com 535 · Gujarat High Court · assessment procedure · subsequent decisions · legal proposition

Sections most often in play

Section 132Section 143(3)Section 153CSection 55(2)(b)(i)

Issues it is cited on

record datesection 158bacasus omissussection 153(1)(a)section 113section 153(a)section 153a(1)(b)section 153(1)bogus ltcgblock periodamalgamationsection 153b

Judgments citing Pr. CIT v. Shardaben Arvindbhai Patel

Deputy Commissioner of Income Tax, Central Cirlce-2, Ludhiana vs. Rawalpindi Co-Op Cinema Society Ltd, Ludhiana

In the result, the Appeal filed by the department stands dismissed

ITA 552/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…orts as reported in [2019] 112 taxmann.com 163 (Karnataka). g) Judgment in the case of CIT Vs. Sinhgad Technical Education Society as reported in [2017] 84 taxmann.com 290 (SC). h) Judgment in the case of Pr. CIT vs Shardaber Arvindbhai Patel as reported in 152 Taxmann.com 535 (Guj HC) order dated 04.05.2023. i) Judgment in the case of Pr.CIT vs Ms Kavita Agarwal as reported in 143 taxmann.com 404 (Del HC). j) Judgment in the case of Sanjay Singal & Ors vs DCIT as reported in 92 ITR-Trib 214 (Chd). k) Judgment in the case of Khanna Infrabuild (P.) Ltd Vs. DCIT as reported in [2024] 166 taxmann.com 518 (CHD- T…

Rawalpindi Co-Op Cinema Society Limited Society Cinema Ludhiana, Punjab, Ludhiana, Punab vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

In the result, the Appeal filed by the department stands dismissed

ITA 180/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…orts as reported in [2019] 112 taxmann.com 163 (Karnataka). g) Judgment in the case of CIT Vs. Sinhgad Technical Education Society as reported in [2017] 84 taxmann.com 290 (SC). h) Judgment in the case of Pr. CIT vs Shardaber Arvindbhai Patel as reported in 152 Taxmann.com 535 (Guj HC) order dated 04.05.2023. i) Judgment in the case of Pr.CIT vs Ms Kavita Agarwal as reported in 143 taxmann.com 404 (Del HC). j) Judgment in the case of Sanjay Singal & Ors vs DCIT as reported in 92 ITR-Trib 214 (Chd). k) Judgment in the case of Khanna Infrabuild (P.) Ltd Vs. DCIT as reported in [2024] 166 taxmann.com 518 (CHD- T…

Shashi Agarwal, Lucknow vs. DCIT-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 199/LKW/2023[2016-17]Status: DisposedITAT Lucknow07 Oct 2024AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 Smt. Shashi Agarwal, Vs. Dy.C.I.T., 5th Floor, Tuba Palace, Central Circle-1, 15, Madan Mohan Malviya Marg, Lucknow. Lucknow. PAN:ACUPA3714B (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been fil…

Shashi Agarwal, Lucknow vs. DCIT, Central Circle-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 198/LKW/2023[2015-16]Status: DisposedITAT Lucknow07 Oct 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 Smt. Shashi Agarwal, Vs. Dy.C.I.T., 5th Floor, Tuba Palace, Central Circle-1, 15, Madan Mohan Malviya Marg, Lucknow. Lucknow. PAN:ACUPA3714B (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been fil…

M/S Jain Amar Clothing Pvt. Ltd., Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

…(SC) wherein the legal proposition so laid down in Abhisar Buildwell has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was drawn to decisions in case of Pr. CIT Vs. Shardaben Arvindbhai Patel [2023] 152 Taxmann.com 535 (Guj HC), Pr. CIT Vs. Ms. Kavita Agarwal [2022] 143 Taxmann.com 404 (Del HC) and Ashok Commercial Enterprises vs ACIT [2023] 459 ITR 100 (Bom) wherein the said principle has been followed by the Hon’ble Gujarat, Delhi and Bombay High Court. Further, our reference was drawn to the recent decision of this Bench in case of Ashish Jain vs DCI…

Sh. Vibhav Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी संजय गग", "याियक सद"य एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 355/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Vibhav Jain The DCIT बनाम 992/1, Pipal Building, Chawal Bazar CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AESPJ2221C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Kusum Bansal…

Sh. Bipan Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

Sh. Akhil Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…