Rasid Lala v. ITO

77 Taxmann.com 39High Court2017#10127 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 1961Section 148Section 142(1)Section 147Section 250Section 292BSection 10(38)Section 127 of the Income-tax Act

Issues it is cited on

legal representativesection 292bsection 292section 29notice under section 148reassessment proceedingssection 142(1)section 148section 25section 147personnfac

Judgments citing Rasid Lala v. ITO

JAYVEERSINGH JASHUBHAI CHUDASAMA L/H DIVYABEN JAYVEERSINGH CHUDASAMA,VALSAD vs. ITO, WARD 5, VAPI

In the result, the appeal of the assessee is allowed

ITA 204/SRT/2025[2011-12]Status: HeardITAT Surat23 Jan 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Ms Namita Patel, Sr. DR
Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 204/SRT/2025 (Assessment Year: 2011-12) Jayveersingh Jashubhai ITO, Vs. Chudasama, Ward – 5, L/h Divyaben Jayveersingh Valsad Chudasama, 34, Jalaram Nagar Swadhyayamandal Road, Killa Pardi, Valsad - 396125 [PAN: AJHPC4212A] (Appellant) .. (Respondent) Appellant by : Shri Suresh K. Kabra, CA Respondent by: Ms Namita Patel, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed…

VANMALIBHAI MULJIBHAI PATEL L/H RANJANBEN DEEPAKBHAI PATEL,NA vs. ARIVS.ITO, WARD 5, NAVSARI

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

ITA 345/SRT/2025[2011-12]Status: DisposedITAT Surat04 Dec 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.345/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Vanmalibhai Muljibhai Patel, Vs. Ito, L/H Of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abjpp3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 127Section 144Section 147Section 148Section 234BSection 250Section 251(1)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.345/SRT/2025 Assessment Year: (2011-12) (Hybrid hearing) Vanmalibhai Muljibhai Patel, Vs. ITO, L/H of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABJPP3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Ms. Jayshree Thakur, Sr. DR Date of Hearing 23/09/2025 Date of Pronouncement 04/12/2025 आदेश / O R D E R PER BIJAYANAND…

SANGEETA GOEL L/H SURENDRA PRAKASH JAIN,SURAT vs. ITO, WARD 1(3)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 924/SRT/2024[2009-10]Status: DisposedITAT Surat08 Aug 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2009-10

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Shri Ajay Uke, Sr. D.R
Section 142(1)Section 144Section 147Section 148Section 69A

…THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT Through Hybrid Mode Before Ms. Suchitra Kamble, Judicial Member And Shri Bijayananda Pruseth , Accountant Member Assessment Year 2009-10 Sangeeta Goel L/h of ITO, Surendra Prakash Jain, Ward-1(3)(5) 1003 Royal Castle City Vs Surat Light, Surat (Respondent) PAN: ACUPJ8891L (Appellant) Assessee by: Shri Rasesh Shah, A.R. Revenue by: Shri Ajay Uke, Sr. D.R. Date of hearing : 16-07-2025 Date of pronouncement : 08-08-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 29-07- 2024 passed by National Fa…

YOGESH HARGOVINDBHAI JOSHI L/H OF BHAVNABEN Y. JOSHI,AHMEDABAD vs. THE ITO, WARD-6(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 520/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar, Vice- & Ms.Suchitra R. Kambleassessment Year : 2012-13 Yogesh Hargovindbhai Joshi Vs. The Ito, Ward-6(1)(1) L/H. Of Bhavnaben Y. Joshi Ahmedabad. 8, Manav Pursusharth Society Opp: Hirabhai Tower Uttamnagar, Maninagar Pan : Adupj 2208 C (Applicant) (Responent) : Shri Parin Shah, Ar Assessee By Revenue By : Shri Abhijit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Abhijit, Sr.DR
Section 10(38)Section 129Section 139Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE-PRESIDENT AND MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER Assessment Year : 2012-13 Yogesh Hargovindbhai Joshi Vs. The ITO, Ward-6(1)(1) L/h. of Bhavnaben Y. Joshi Ahmedabad. 8, Manav Pursusharth Society Opp: Hirabhai Tower Uttamnagar, Maninagar PAN : ADUPJ 2208 C (Applicant) (Responent) : Shri Parin Shah, AR Assessee by Revenue by : Shri Abhijit, Sr.DR सुनवाई क" तारीख/Date of Hearing : 08/07/2025 घोषणा क" तारीख /Date of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश PER SUCHITRA R. KAMBLE, JUDICIAL MEMBER: The present appe…

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.502/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Late Sh. Birdi Chand cuke ITO, Through Legal Heir Mukesh Sharma Vs. Ward-7(2), Jaipur. 07, Mathurawala, Beelwa Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYHPC4265G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal (C.A.) jktL…

ABDULVAHED A. SHEIKH, LEGAL HEIROF LATE SMT. SARIFABEN BIKHUBHAI SHEK,,AHMEDABAD vs. THE ITO, WARD-7(2)(5),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13
For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R
Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Ms. Annapurna Gupta, Accountant Member Assessment Year 2012-13 Abdulvahed A. Sheikh The Income Tax Legal heir of late Smt. Officer, Ward-7(2)(5), Sarifaben Bikhubhai Vs Ahmedabad Shekh C/o. halimaben (Respondent) Bikhubhai Shekh Chhota Bhagat I Khadki, Opp. Durga mata Pole, Kalupur, Panchpatti, Ahmedabad- 380001 PAN: GYQPS8462G (Appellant) Appellant by : Shri A.C. Shah, A.R. Respondent by : Shri S. S. Shukla, Sr. D.R. Date of hearing : 22-12-2021 Date of pronouncement…

SHRI HARESH P. SHAH, L/H OF LATE MANJULA P. SHAH,,VALSAD vs. THE INCOME TAX OFFICER, WARD-2,, VALSAD

In the result, the appeal filed by the assessee is allowed

ITA 894/AHD/2016[2006-07]Status: DisposedITAT Surat06 Nov 2020AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.894/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Sh. Haresh P. Shah, Vs. Income Tax Officer, Ward-2, Legal Heir, Late Manjula P. Shah, Valsad Ram, Appartment, I/A, Block No.4, 1St Floor, Opp. Ramwadi, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ayeps2205H (Assessee) (Respondent) Assessee By : Shri Rasesh Shah - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 09/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 06/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rasesh Shah - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 120Section 124Section 143(3)Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.894/AHD/2016 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Sh. Haresh P. Shah, Vs. Income Tax Officer, Ward-2, Legal Heir, Late Manjula P. Shah, Valsad Ram, Appartment, I/A, Block No.4, 1st Floor, Opp. Ramwadi, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AYEPS2205H (Assessee) (Respondent) Assessee by : Shri Rasesh Shah - CA Respondent by : Ms Anupama Singla – Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 09/10/2020 घोषणाक"तार"ख/Date of Pronouncement : 06/11/2020…

SHRI SHAMBHU DAYAL,KOTPUTLI vs. INCOME TAX OFFICER, WARD-1, BEHROR

In the result, appeal of the assessee is allowed

ITA 1526/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Aug 2020AY 2010-11
For Appellant: NoneFor Respondent: Ms. Chanchal Meena (ACIT)
Section 144Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1526/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Sh. Shambhu Dayal, Ravi Dutt, The ITO Vs. Gori Shankar Rajesh Rohit L/h Late Ward- 1, Sh. Jhabar Mal, VPO Purushottam Behror Pura, Via Narehada, Kotputli LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADIPK4839L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh v…

SMT. LALITA RAWAT, 40, RAWAT PALACE, NEAR MURLI MANOHAR MANDIE, BAS PADANPURA, JAIPUR,JAIPUR vs. ITO WARD-5(5), JAIPUR, WARD-5(5), JAIPUR

In the result, appeal of the assessee is allowed

ITA 671/JPR/2019[2009-10]Status: DisposedITAT Jaipur26 Aug 2020AY 2009-10

Bench: Issuing The Notice. 2. That The Authorities Below Have Failed To Appreciate The Fact Of Re-Assessment Notice & Consequential Re-Assessment

For Appellant: Sh. Ashish SharmaFor Respondent: Ms. Chanchal Meena (ACIT)
Section 144Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 671/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Smt. Lalita Rawat, The ITO Vs. L/H W/o Lt. Sh. Gopal Lal Rawat, Ward 5(5), 40, Rawat Palace, Near Murli Jaipur Manohar Mandie, Bas Badanpura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACSPR4790A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashish Sharma jkt…

SAMADHAN KRISHNA KATEKAR,RAIGAD vs. ITO WD 3 PANVEL, NAVI MUMBAI

In the result the ground No

ITA 3112/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 Jun 2019AY 2008-09

Bench: Shri Pawan Singh & Shri M. Balaganeshmr. Samadhan Krishna Ito. Ward-3, Katekar, L/H Of Late Krishna Vs. Panvel Range, Trifed Tower, Kathari Katekar, Opp. Khanda Colony, At Dhutum, Taluka-Uran, Navi Mumbai-410206. District-Raigad. Pan: Azrpk4713E Appellant Respondent Appellant By : Mr. Prakash Pandit (Advocate) Respondent By : Shri Satish Rajore (Sr. Dr) Date Of Hearing : 10.06.2019 Date Of Pronouncement :12.06.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal Under Section 253 Of Income Tax Act (Act) Is Directed Against

For Appellant: Mr. Prakash Pandit (Advocate)For Respondent: Shri Satish Rajore (Sr. DR)
Section 132Section 143Section 143(3)Section 147Section 148Section 2(47)Section 253Section 254(1)

…IN THE INCOMETAX APPELLATETRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Mr. Samadhan Krishna ITO. Ward-3, Katekar, L/H of Late Krishna Vs. Panvel Range, Trifed Tower, Kathari Katekar, Opp. Khanda Colony, AT Dhutum, Taluka-Uran, Navi Mumbai-410206. District-Raigad. PAN: AZRPK4713E Appellant Respondent Appellant by : Mr. Prakash Pandit (Advocate) Respondent by : Shri Satish Rajore (Sr. DR) Date of Hearing : 10.06.2019 Date of Pronouncement :12.06.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal und…

B.G. SHARMA (DECEASED) ( BY L/H SHRI MUKESH B SHARMA),MUMBAI vs. ITO 14(3)(1), MUMBAI

In the result both the appeal of the assessee are allowed

ITA 387/MUM/2012[2008-09]Status: DisposedITAT Mumbai25 Jan 2018AY 2008-09

Bench: Shri Shamim Yahya & Shri Pawan Singhb. G. Sharma (Deceased) Ito 14(3)(1), (By His L/H Shri Mukesh B. Mumbai. Sharma), C/O. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. Pan: Adups8279E (Appellant) (Respondent) B. G. Sharma (Deceased) Ito 14(3)(1), (By His L/H Shri Mukesh B. Mumbai. Sharma), C/O. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. Pan: Adups8279E (Appellant) (Respondent)

For Appellant: Shri Rajiv Khandelwal (AR)For Respondent: Shri T.A. Khan (DR)
Section 143(2)Section 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER B. G. Sharma (deceased) ITO 14(3)(1), (By his L/H Shri Mukesh B. Mumbai. Sharma), C/o. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. PAN: ADUPS8279E (Appellant) (Respondent) B. G. Sharma (deceased) ITO 14(3)(1), (By his L/H Shri Mukesh B. Mumbai. Sharma), C/o. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. PAN: ADUPS8279E (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal (A…