Saumya Construction (P) Ltd. (2016) 387 ITR 529 (Guj HC) 4. PCIT v. Meeta Gutgutia

257 Taxmann 411Supreme Court of India2018#20155 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

panchnamasundry creditorssection 132(1)entry operatorshare application moneysearch assessmentsection 153dtangible materialreason to believereopening of assessmentaccommodation entrysection 132(4)

Judgments citing Saumya Construction (P) Ltd. (2016) 387 ITR 529 (Guj HC) 4. PCIT v. Meeta Gutgutia

Virambhai Purshotamdas Patel, Mumbai vs. DCIT, CC- 5(1), Mumbai

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

ITA 7341/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Bhavesh Kumar Patel, Mumbai vs. DCIT, CC - 5(1), Mumbai

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

ITA 7337/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Govindbhai Tribhuvandas Patel, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-5(1), Mumbai

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

ITA 7329/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Nov 2022AY 2009-10

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Alkesh Patel (Prop. of M/S Umiya Gems), Mumbai vs. Income Tax 19(1)(1), Mumbai

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

ITA 7325/MUM/2018[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos. 7329 To 7331/Mum/2018 (A.Ys. 2007-08 To 2009-10) Shri Govindbhai Vs. Dcit, Cc-5(1) Tribhuvandas Patel Room No. 1908, 19Th (Prop. Of M/S G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Ahbpp4781D Appellant .. Respondent

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132Section 132(1)Section 153ASection 153D

…11 Appeals Shri Govindbhai Tribhuvandas patel Vs. DCIT, CC-5(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 7329 to 7331/Mum/2018 (A.Ys. 2007-08 to 2009-10) Shri Govindbhai Vs. DCIT, CC-5(1) Tribhuvandas Patel Room No. 1908, 19th (Prop. of M/s G.T. Exports) Floor, Air India Building, 4/F Raghav Wadi, Nariman Point, Ground Floor, French Mumbai - 400021 Bridge, Mumbai - 400007 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AHBPP4781D Appellant .. Respondent ITA Nos. 7337 to 7339/Mum/2018 (A.Ys. 2007-08 to 2009-…

Saumya Construction (P) Ltd. (2016) 387 ITR 529 (Guj HC) 4. PCIT v. Meeta Gutgutia (257 Taxmann 411) — Cited in 4 Judgments | BharatTax