Saradbhai M. Lakhani v. ITO

231 ITR 779Reported decision#19989 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2017.

Judgments citing Saradbhai M. Lakhani v. ITO

ITO, Ward-1(3), Bhubaneswar vs. Smt. Chinmayee Rath, Angul

In the result, all appeals of the revenue are dismissed

ITA 471/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Dec 2017AY 2012-13
For Appellant: Shri S.S.Mishra/P.K.Panda, ARFor Respondent: Shri D.K.Pradhan, DR
Section 133ASection 147

…ious and the AO must have arrived at a prima facie conclusion on the basis of such specific information or material that the particular transactions were not genuine or were fictitious. The Hon'ble Gujarat High Court in the case of Saradbhai M. Lakhani v. ITO 231 ITR 779, 783, 785 has opined that the validity or otherwise prior to such initiation. It is not open to the Revenue to justify such initiation on the basis of further reasons to be supplied in the form of affidavits. The Hon'ble court further held that where the reasons recorded do not bring out any ground, making out an objective satisfaction arrived at…

ITO, Ward-1(3), Bhubaneswar vs. Smt. Chinmayee Rath, Angul

In the result, all appeals of the revenue are dismissed

ITA 470/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12
For Appellant: Shri S.S.Mishra/P.K.Panda, ARFor Respondent: Shri D.K.Pradhan, DR
Section 133ASection 147

…ious and the AO must have arrived at a prima facie conclusion on the basis of such specific information or material that the particular transactions were not genuine or were fictitious. The Hon'ble Gujarat High Court in the case of Saradbhai M. Lakhani v. ITO 231 ITR 779, 783, 785 has opined that the validity or otherwise prior to such initiation. It is not open to the Revenue to justify such initiation on the basis of further reasons to be supplied in the form of affidavits. The Hon'ble court further held that where the reasons recorded do not bring out any ground, making out an objective satisfaction arrived at…

ITO, Ward-1(3), Bhubaneswar vs. Smt. Chinmayee Rath, Angul

In the result, all appeals of the revenue are dismissed

ITA 469/CTK/2017[2010-11]Status: DisposedITAT Cuttack28 Dec 2017AY 2010-11
For Appellant: Shri S.S.Mishra/P.K.Panda, ARFor Respondent: Shri D.K.Pradhan, DR
Section 133ASection 147

…ious and the AO must have arrived at a prima facie conclusion on the basis of such specific information or material that the particular transactions were not genuine or were fictitious. The Hon'ble Gujarat High Court in the case of Saradbhai M. Lakhani v. ITO 231 ITR 779, 783, 785 has opined that the validity or otherwise prior to such initiation. It is not open to the Revenue to justify such initiation on the basis of further reasons to be supplied in the form of affidavits. The Hon'ble court further held that where the reasons recorded do not bring out any ground, making out an objective satisfaction arrived at…

ITO, Ward-1(3), Bhubaneswar vs. Smt. Chinmayee Rath, Angul

In the result, all appeals of the revenue are dismissed

ITA 468/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Dec 2017AY 2009-10
For Appellant: Shri S.S.Mishra/P.K.Panda, ARFor Respondent: Shri D.K.Pradhan, DR
Section 133ASection 147

…ious and the AO must have arrived at a prima facie conclusion on the basis of such specific information or material that the particular transactions were not genuine or were fictitious. The Hon'ble Gujarat High Court in the case of Saradbhai M. Lakhani v. ITO 231 ITR 779, 783, 785 has opined that the validity or otherwise prior to such initiation. It is not open to the Revenue to justify such initiation on the basis of further reasons to be supplied in the form of affidavits. The Hon'ble court further held that where the reasons recorded do not bring out any ground, making out an objective satisfaction arrived at…

Saradbhai M. Lakhani v. ITO (231 ITR 779) — Cited in 4 Judgments | BharatTax