Pravinchandra A. Shah v. ITO

154 Taxmann.com 616High Court2023#17266 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 144 Section 142(1)Section 147 Section 148 Section 159(3)Section 159(1)Section 271(1)Section 271(1)(b)

Issues it is cited on

section 69a section 142(1)section 144 person india nfac total income

Judgments citing Pravinchandra A. Shah v. ITO

LATE JANKIDEVI NANDLAL JAISWAL THROUGH LEGAL HEIR SHRI AMIT MOHANLAL JAISWAL,NAGPUR vs. ITO WARD-4(4), NAGPUR

In the result, it is directed that the order passed under section 263 be set aside

ITA 238/NAG/2024[2015-16]Status: DisposedITAT Nagpur27 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roylate Jankidevi Nandlal Ito, Ward – 4(4), Nagpur Jaiswal Through Lr Amit Vs Mohanlal Jaiswal, 3/14, Balabhaupeth, Panchpaoli Nagpur-440017 Pan : Adgpj 9652 C Assessee Respondent Assessee By : Shri Himesh Demble, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 27.03.2026

For Appellant: Shri Himesh Demble, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 147Section 148Section 159(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Late Jankidevi Nandlal ITO, Ward – 4(4), Nagpur Jaiswal through LR Amit vs Mohanlal Jaiswal, 3/14, Balabhaupeth, Panchpaoli Nagpur-440017 PAN : ADGPJ 9652 C Assessee Respondent Assessee by : Shri Himesh Demble, CA Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 24.02.2026 Date of pronouncement : 27.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Principal Commissioner of Income Tax-1, Nagpur (for short, “PCIT…

LATE PRIYANK NARENDRABHAI PATEL THROUGH HIS LH NARENDRABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER WARD-01 BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 1300/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1300/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. Ito, Through His L/H Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Asapp4783F (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025

Section 142(1)Section 143(2)Section 144Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1300/SRT/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. ITO, Through his L/h Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ASAPP4783F (Appellant) (Respondent) Appellant by Shri Hiren Vepari, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 10/09/2025 Date of Pronouncement 03/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH…

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1106/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12

Section 271(1)Section 271CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA Nos: 1105 & 1106/Ahd/2025 Assessment Year: 2011-12 Late Ashvinbhai Umedbhai The ITO Patel (Deceased) By Legal Ward-1, Nadiad heir Smit Ashwinbhai Patel Vs 1-39, Surashamal, 1, Surashmal Nadiad Kheda-387115 Gujarat, India (Respondent) PAN: ASAPP8694B (Appellant) Assessee Represented: Shri D.K. Parikh, A.R. Revenue Represented: Shri C Dharani Nath, Sr.D.R. Date of hearing : 15-09-2025 Date of pronouncement : 30-09-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDIC…

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1105/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12

Section 271(1)Section 271CSection 69Section 69A

BAIRAJBEN CHAVDA L/H OF LATE BHURABHAI GANDABHAI CHAVADA,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 19/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Apr 2024AY 2017-18

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Sunil Maloo, A.RFor Respondent: Shri Ketan Gajjar, Sr. D.R

Section 139Section 142(1)Section 144Section 69A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2017-18 Bairajben Chavda, The Income Tax L/H of Late Officer, Bhurabhai Gandabhai Vs Ward-3(2)(1), Chavda, Darbar Vaas, Ahmedabad Changodar, Sanand, (Respondent) Ahmedabad PAN: AOJPCO605E (Appellant) Assessee by: Shri Sunil Maloo, A.R. Revenue by: Shri Ketan Gajjar, Sr. D.R. Date of hearing : 01-04-2024 Date of pronouncement : 26-04-2024 आदेश/ORDER This is an appeal filed against the order dated 08-11- 2023 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 201…