Premier Automobiles Ltd. v. K.S. Wadke & Ors.

1 SCC 496Reported decision1976#3845 most cited

What is Premier Automobiles Ltd. v. K.S. Wadke & Ors. authority for?

When a statute prescribes a specific manner for fulfilling an obligation, that obligation cannot be discharged in any other way. For an Assessing Officer to assume jurisdiction to reopen an assessment under sections 147 and 148 of the Income Tax Act, it is a prerequisite that the officer must have reasons to believe that income has escaped assessment.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

Premier Automobiles Ltd. v. K.S. Wadke & Ors. · Section 147 · Section 148 · Income Tax Act · Reopening assessment · Reasons to believe · Escapement of income · Condition precedent · Manner of performance

Sections most often in play

Section 147Section 148Section 143(3)Section 40A(3)Section 145(3)Section 690Section 151Section 1961

Issues it is cited on

section 2(40)live linkfull and true disclosuresection 40a(3)first proviso to section 147change of opinionmaterial facts necessary for assessmentescapement of incomereason to believesection 145(3)section 40aincome-tax officer

Judgments citing Premier Automobiles Ltd. v. K.S. Wadke & Ors.

Income Tax Officer Ward 7.2.1 Ahmedabad, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1268/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR
Section 143(1)(a)Section 148Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s)/CO by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / /COs ment Appellant बनाम/vs. Respondent Year(s) 1. ITA Nos: The ITO Raghavbhai 1266/Ahd/2025 2013-14 Ward 7.2.1 Gordhanbhai Narola Prahladnagar C-105 Road Vikramaditya Soc., Ahmedabad– Opp. Bajarang Ashram 380 015 B/h. Petrol Pump Post. Thakkarbapanagar…

Income Tax Officer Ward 7.2.1 Ahmedabad, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1267/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR
Section 143(1)(a)Section 148Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s)/CO by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / /COs ment Appellant बनाम/vs. Respondent Year(s) 1. ITA Nos: The ITO Raghavbhai 1266/Ahd/2025 2013-14 Ward 7.2.1 Gordhanbhai Narola Prahladnagar C-105 Road Vikramaditya Soc., Ahmedabad– Opp. Bajarang Ashram 380 015 B/h. Petrol Pump Post. Thakkarbapanagar…

Income Tax Officer, Ward 7.2.1, Ahmedabad vs. Raghavbhai Gordhanbhai Narola, Ahmedabad

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1266/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR
Section 143(1)(a)Section 148Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s)/CO by : ITA No(s) Assess- No(s) अपीलाथ# / $%थ# / /COs ment Appellant बनाम/vs. Respondent Year(s) 1. ITA Nos: The ITO Raghavbhai 1266/Ahd/2025 2013-14 Ward 7.2.1 Gordhanbhai Narola Prahladnagar C-105 Road Vikramaditya Soc., Ahmedabad– Opp. Bajarang Ashram 380 015 B/h. Petrol Pump Post. Thakkarbapanagar…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 427/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "performance cannot be forced in any other manner." Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby

ITA 426/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "performance cannot be forced in any other manner." Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 425/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "performance cannot be forced in any other manner." Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 424/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "performance cannot be forced in any other manner." Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for…

Income Tax Officer Ward-3(3)(2), Ahmedabad vs. Kapil Arun Agrawal, Ahmedabad

In the result, appeal of the Revenue stands dismissed

ITA 672/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaआयकर अपील सं /Ita No.672/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Income Tax Officer Kapil Arun Agrawal बनाम/ Ward-3(3)(2) B-130 Pushp Industrial Park V/S. Ahmedabad Near Shital Cinema, Gomtipur Rakhial Ahmeabad – 390 021 "थायी लेखा सं./Pan: Agupa 1914 H (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Ms. Urvashi Sodhan, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 28/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/09/2025 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Ravindra, Sr.DR
Section 147Section 250Section 68Section 69C

…sion of the Hon’ble Supreme Court in the case of “Sushil Kumar Mehta v. Gobind Ram Bohra” (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon’ble Supreme Court in the cases of “Premier Automobiles Ltd. v. K.S. Wadke & Ors.”, (1976) 1 SCC 496; “Kiran Singh v. Chaman Paswan”, AIR 1954 SC 340; and “Chandrika Misir & Anr. v. Bhaiyalal”, AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, performance cannot be forced in any other manner. Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for as…

Hansaben Girishbhai Shah, Ahmedabad vs. The Dy.CIT, Circle-2(1)(1), Ahmedabad

The appeal of the assessee stands allowed on this legal ground

ITA 1279/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Aug 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1279/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Hansaben Girishbhai Shah The Dy.Cit बनाम/ 139, V.R. Shah Smruti Circle-2(1)(1) V/S. Shikshan Mandir Ahmedabad – 380 015 Opp. Yogeshwar Nagar Society Nr. Dharnidhar Derasar Vasna Ahmedabad – 380 007 "थायी लेखा सं./Pan: Aajpd 7188 H (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 20/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/03/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. Hansaben Girishbhai Shah Vs. Dy.Cit, Cir-2(1)(1) Asst.Yeaar 2017-18

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri Abhijit Sr.DR
Section 139(1)Section 143(3)Section 147Section 148Section 250

…. Gobind Ram Bohra” (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon’ble Supreme Court in the cases of “Premier Automobiles Ltd. v. Hansaben Girishbhai Shah vs. Dy.CIT, Cir-2(1)(1) Asst.Yeaar 2017-18 K.S. Wadke & Ors.”, (1976) 1 SCC 496; “Kiran Singh v. Chaman Paswan”, AIR 1954 SC 340; and “Chandrika Misir & Anr. v. Bhaiyalal”, AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, performance cannot be forced in any other manner. Under the relevant provisions of section 147 & section 148 of the Income Tax Act, for as…

Dinesh Garg (HUF), Valsad vs. Asst. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 397/SRT/2024[2019-20]Status: DisposedITAT Surat19 Jun 2025AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Dinesh Garg(HUF), Valsad vs. Asst. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 395/SRT/2024[2017-18]Status: DisposedITAT Surat19 Jun 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Lalit Garg (HUF), Mumbai vs. Asstt. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 394/SRT/2024[2016-17]Status: DisposedITAT Surat19 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Lalit Garg (HUF)Q, Mumbai vs. Income Tax Officer, Ward-5, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 393/SRT/2024[2012-13]Status: DisposedITAT Surat19 Jun 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Lalit Garg (HUF), Mumbai vs. Income Tax Officer, Ward-5, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 392/SRT/2024[2011-12]Status: DisposedITAT Surat19 Jun 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Assistant Commissioner of Income Tax, Vapi vs. Lalit Garg (HUF), Mumbai

Accordingly. These appeals are treated as partly allowed

ITA 868/SRT/2023[2012-13]Status: DisposedITAT Surat19 Jun 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 681/SRT/2023[2016-17]Status: DisposedITAT Surat19 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 680/SRT/2023[2015-16]Status: DisposedITAT Surat19 Jun 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Circle Central - 1L, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 679/SRT/2023[2014-15]Status: DisposedITAT Surat19 Jun 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 678/SRT/2023[2013-14]Status: DisposedITAT Surat19 Jun 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 677/SRT/2023[2015-16]Status: DisposedITAT Surat19 Jun 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…sion of the Hon'ble Supreme Court in the case of "Sushil Kumar Mehta v. Gobind Ram Bohra" (1990) 1 SCC 193 and further placing reliance on the other decisions of the Hon'ble Supreme Court in the cases of "Premier Automobiles Ltd. v. K.S. Wadke & Ors.", (1976) 1 SCC 496; "Kiran Singh v. Chaman Paswan", AIR 1954 SC 340; and "Chandrika Misir & Anr. v. ITA No.675/SRT/2023 & 13 Other appeals Lalit Garg (HUF) & Dinesh Garg (HUF) & Other appeals Asst. Years :2011-12 to 2019-20 8 Bhaiyalal", AIR 1973 SC 2391 has observed that where a statute places obligation and enforces the performance in specified manner, "perform…