Sadiq Sheikh v. Commissioner of Income Tax, Bangalore

124 Taxmann.com 202Supreme Court of India2021#13310 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 1961Section 69 of the Income-tax Act

Issues it is cited on

creditworthiness of the creditoraddition under section 68commissioner (appeals)undisclosed incomeunexplained cash creditnotice under section 148section 69section 69asection 68transfersection 143(1)section 148

Judgments citing Sadiq Sheikh v. Commissioner of Income Tax, Bangalore

Sasi Kiran Sunkara, Hyderabad vs. DCIT., Central Circle-3(1), Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1190/HYD/2025[2022-23]Status: DisposedITAT Hyderabad09 Jan 2026AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1190/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) Sasi Kiran Sunkara, Vs. The Deputy Commissioner of R/o. Hyderabad. Income Tax, Central Circle – 3(1), PAN : ALOPS7697E Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri S. Rama Rao, Advocate. Assessee Repres…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 163/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 162/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 161/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

Veenita Enterprise Pvt. Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

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

ITA 1199/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2009-10

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 132(4)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Veenita Enterprise Pvt. The DCIT, Ltd. Central Circle-1(1), 512/10, Road No.4, Vs Ahmedabad Kathwada GIDC, P Phase-2, Kathwada, Ahmedabad-382230 PAN: AACCV2313G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 19-03-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed b…

M/S. Softtouch Cosmetic (Mktg.) Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Bhavnagar

In the result, appeal of the assessee is dismissed

ITA 645/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2005-06
For Appellant: Shri Kiran C. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R
Section 143(3)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2005-06 Softtouch Cosmetic The ITO, (Mktg) P. Ltd., Ward-1(2), 321, Madhav Hill, Vs Bhavnagar Waghawadi Road, (Respondent) Bhavnagar-364001 PAN: AAFCS7461R (Appellant) Assessee by: Shri Kiran C. Shah, A.R. Revenue by: Shri Purushottam Kumar, Sr. D.R. Date of hearing : 10-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissio…

Hareshgiri Pratapgiri Gaushvami, Bhavnagar vs. ITO, Ward-2(3), Bhavnagar

In the result, the appeal of the assessee is partly allowed

ITA 2051/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2014-15
For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri S.H. Solanki, Sr. D.R
Section 131Section 131(1)Section 234ASection 271Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Hareshgiri Pratapgiri ITO, Gaushvami At- Kukad, Ward-2(3), Vill: Kukad, Darbar Vs Bhavnagar, Street, Ta- Ghodha, Nakubaug, Near Bhavnagar Jashonath Chowk, PAN: ANEPG7019E Bhavanagr-364001 (Appellant) (Respondent) Assessee by: Shri Parimalsingh B. Parmar, A.R. Revenue by: Shri S.H. Solanki, Sr. D.R. Date of hearing : 03-03-2022 Date of pronouncement : 28-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL,…