What is Pushpak Bullion (P) Ltd. v. DCIT authority for?

When an assessment is initially processed under section 143(1) without scrutiny, the Assessing Officer has considerable latitude to reopen the assessment under section 147 if new tangible material emerges, such as information from a search revealing accommodation entries or bogus share applications, establishing a live link to escaped income.

How many judgments cite Pushpak Bullion (P) Ltd. v. DCIT?

134 judgments on BharatTax cite Pushpak Bullion (P) Ltd. v. DCIT (85 Taxmann.com 84), spanning 2018 to 2026.

Which sections of the Income Tax Act does Pushpak Bullion (P) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 68, Section 142(1), Section 143(1).

Pushpak Bullion (P) Ltd. v. DCIT (85 Taxmann.com 84)

ITO, Ward-3(3)(5), Surat vs. Vimalchand Manikchand Jain, Surat

In the result, the grounds of appeal raised by the revenue are partly allowed and the grounds raised in Cross Objection by assessee are dismissed

ITA 119/SRT/2020[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 117, 118 & 119/Srt/2020 (Assessment Years: 2011-12, 2012-13 & 2013-14) (Hearing in Virtual Court) I.T.O., Vimalchand Manikchand Jain, Ward- 3(3)(5) (i) 801, Rajhans Height, Vs Surat. Mini Bazar, Varachha Road, Surat-395003. (ii) 302, Nishit Diamond Complex, Gujjarfalia, Mahidharpura, Surat-395003. PAN : ACUPJ 0819 L Appellant / Revenue Respondent / assessee C.O. No. 08, 09 & 10/SRT/2020 (Arising out of ITA No. 117, 118 & 119/Srt/2020) Vimalchand Manikchand Jain, I.…

ITO, Ward-3(3)(5), Surat vs. Vimalchand Manikchand Jain, Surat

In the result, the grounds of appeal raised by the revenue are partly allowed and the grounds raised in Cross Objection by assessee are dismissed

ITA 118/SRT/2020[2012-13]Status: DisposedITAT Surat25 Jul 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 117, 118 & 119/Srt/2020 (Assessment Years: 2011-12, 2012-13 & 2013-14) (Hearing in Virtual Court) I.T.O., Vimalchand Manikchand Jain, Ward- 3(3)(5) (i) 801, Rajhans Height, Vs Surat. Mini Bazar, Varachha Road, Surat-395003. (ii) 302, Nishit Diamond Complex, Gujjarfalia, Mahidharpura, Surat-395003. PAN : ACUPJ 0819 L Appellant / Revenue Respondent / assessee C.O. No. 08, 09 & 10/SRT/2020 (Arising out of ITA No. 117, 118 & 119/Srt/2020) Vimalchand Manikchand Jain, I.…

ITO, Ward-3(3)(5), Surat vs. Vimalchand Manikchand Jain, Surat

In the result, the grounds of appeal raised by the revenue are partly allowed and the grounds raised in Cross Objection by assessee are dismissed

ITA 117/SRT/2020[2011-12]Status: DisposedITAT Surat25 Jul 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 117, 118 & 119/Srt/2020 (Assessment Years: 2011-12, 2012-13 & 2013-14) (Hearing in Virtual Court) I.T.O., Vimalchand Manikchand Jain, Ward- 3(3)(5) (i) 801, Rajhans Height, Vs Surat. Mini Bazar, Varachha Road, Surat-395003. (ii) 302, Nishit Diamond Complex, Gujjarfalia, Mahidharpura, Surat-395003. PAN : ACUPJ 0819 L Appellant / Revenue Respondent / assessee C.O. No. 08, 09 & 10/SRT/2020 (Arising out of ITA No. 117, 118 & 119/Srt/2020) Vimalchand Manikchand Jain, I.…

ITO, Ward-2(3)(7), Surat vs. Arvind Soni, Surat

In the result the ground No

ITA 460/SRT/2019[2009-10]Status: DisposedITAT Surat25 Jul 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.165/Srt/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The Ito, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Mathura Nagari, Planpur Gam, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Cross Objection. No.14/Srt/2021 [Arising Out Of Ita No. 460/Srt/2019 Assessment Year: (2009-10) (Physical Court Hearing) The Ito, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. Of M/S. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bfmps0796F (Appellant) (Respondent) Shri Prakash G. Jhunjhunwala, Ca With Assessee By Shri Anand R. Chourasia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 25/07/2022 Date Of Pronouncement

Section 143(3)Section 145(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.460/SRT/2019 Assessment Year: (2009-10) (Physical Court Hearing) The ITO, Ward-2(3)(7), Vs. Arvind Soni, Surat. Prop. of M/s. Balajee Diamond, B-3, 701, Nakshara Platinum, Opp. Mathura Nagari, Palanpur Gam, Surat - 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BFMPS0796F (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./ITA No.165/SRT/2021 Assessment Year: (2009-10) (Physical Court Hearing) Arvindkumar Soni, Vs. The ITO, Ward-2(3)(7), B-3, 701, Nakshara Platinum, Surat. Opp. Math…

ITO, Ward-2(3)(8), Surat vs. Mukesh Babulal Parlecha, Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 267/SRT/2019[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

ITO, Ward-2(3)(8), Surat vs. Mukesh Babulal Parlecha, Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 266/SRT/2019[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

Mukesh Babulal Parlecha, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 226/SRT/2019[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

Mukesh Babulal Parlecha, Surat vs. ITO, Ward-2(3)(8), Surat

In the result, appeals filed by the assessees (ITA Nos

ITA 225/SRT/2019[2013-14]Status: DisposedITAT Surat25 Jul 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.225 & 226/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The Ito, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) आयकर अपील सं./Ita Nos.266 & 267/Srt/2019 Assessment Years: (2013-14 To 2014-15) (Virtual Court Hearing) The Ito, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apopp4334F (Appellant) (Respondent) Assessee By Shri Mehul Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) & Shri Vinod Kumar, Sr. Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 25/07/2022

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos.225 & 226/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) Mukesh Babulal Parlechav, Vs. The ITO, Ward-2(3)(8), 201, Panchratna Appartment, Dalgiya Surat. Mohalla, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: APOPP4334F (Appellant) (Respondent) आयकर अपील सं./ITA Nos.266 & 267/SRT/2019 Assessment Years: (2013-14 to 2014-15) (Virtual Court Hearing) The ITO, Ward-2(3)(8), Vs. Mukesh Babulal Parlechav, Surat. 201, Panchratna Appartment, Dalgiya Mo…

The Income Tax Officer, Ward-3(3)(1), Surat vs. Shri Gyanchand Sugamchand Jain, Surat

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1521/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08