Shailesh S. Patel v. ITO

97 Taxmann.com 570Income Tax Appellate Tribunal2018#3340 most cited

What is Shailesh S. Patel v. ITO authority for?

Section 147 can be invoked to tax income found during a search in the hands of a person other than the person searched, even without invoking Section 153C, although the latter provides specific jurisdiction for search assessments.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Shailesh S. Patel v. ITO · Section 147 · Section 153C · search proceedings · incriminating material · person other than searched person · reassessment · assessment procedure

Sections most often in play

Section 147Section 148Section 153CSection 132Section 143(1)Section 143(3)Section 145(3)Section 148(2)

Issues it is cited on

section 153(3)section 158basection 158bdsection 271aaasection 144basection 153a(1)(b)section 153(a)section 158bcsection 158bgsection 142(2a)block periodassistant director

Judgments citing Shailesh S. Patel v. ITO

MR. D K SHIVAKUMAR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 | DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 | Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by : Shri. Chandrasekhar, AR. Revenue by : Shri. Y. V. Ra…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by Revenue by : Shri. Chandrasekhar, AR. : Shri. Y. V. Ravir…

GEMCO INTERNATIONAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(1), JAIPUR

In the result, the appeal filed by the assessee stands partly allowed with no order as to cost

ITA 410/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Oct 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Shri Gautam Singh Choudhary,JCIT-DR
Section 143(3)Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 410/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Gemco International cuke The ITO Vs. 3950, Lal Haweli, MSB Ka Rasta Ward 2(1) Johari Bazar, Jaipur 302 003 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFG 9238 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargava, CA jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary,JCIT-DR…

DCIT,CENTRAL CIRCLE-2, COIMBATORE vs. SMT. ARULSUNDARAM NITHYA, ERODE

In the result, both appeals filed by the Revenue are allowed for

ITA 43/CHNY/2022[2014-15]Status: DisposedITAT Chennai05 Jun 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 V. The Dy. Commissioner – Shri Poosappan – Of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [Pan: Acgpa 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.43/Chny/2022 िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 147Section 148Section 153C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 v. The Dy. Commissioner – Shri Poosappan – of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [PAN: ACGPA 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.43/Chny/…

DCIT, CENTRAL CIRCLE-2, COIMBATORE vs. SHRI POOSAPPAN ARUL SUNDARAM, ERODE

In the result, both appeals filed by the Revenue are allowed for

ITA 42/CHNY/2022[2012-13]Status: DisposedITAT Chennai05 Jun 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 V. The Dy. Commissioner – Shri Poosappan – Of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [Pan: Acgpa 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.43/Chny/2022 िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 147Section 148Section 153C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 v. The Dy. Commissioner – Shri Poosappan – of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [PAN: ACGPA 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.43/Chny/…

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’B’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Asstt. Sr.No. ITA No. Name of Appellant Name of Respondent Year Dharmenbhai Mahendrabhai Sutaria, 2009-10 16-B, Jadav Chambers, ITA No.251- A.C.I.T, & Ashram Road, 1-2. 252/Ahd/2022 Central Circle-(1)(2), 2011-12 Ahmedabad. Ahmedabad. PAN: AFUPS6552A Dharmenbhai Mahendrabhai Sutaria- HUF, ITA 23-B, Jadav Chambers, A.C.I.T, 3. No.253/Ahd/2022 2011-12 Ashram Road, Central Circle-(1)(2), Ahmedabad. Ahmedabad-380009. PAN: AAFHD1653K Sa…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER Sl. ITA/CO No(s) Assessment Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2010-11 ACIT Jagan Nath Special Range-18, Hem Chand Jain New Delhi Shop No.7, Sunder Nagar Market, New Delhi-110 003 2. CO No.15/Del/2023 -do- Jagan Nath ACIT (in ITA No.7754/Del/2018) Hem Chand Jain Special Range-18, New Delhi 3. 2011-12 ACIT Jagan Nath Special Range-18, Hem Chand Jain New Delhi Shop No.7, Sunder Nagar Market, New Delhi-110 003 4. CO No.16/Del/2…

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER Sl. ITA/CO No(s) Assessment Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2010-11 ACIT Jagan Nath Special Range-18, Hem Chand Jain New Delhi Shop No.7, Sunder Nagar Market, New Delhi-110 003 2. CO No.15/Del/2023 -do- Jagan Nath ACIT (in ITA No.7754/Del/2018) Hem Chand Jain Special Range-18, New Delhi 3. 2011-12 ACIT Jagan Nath Special Range-18, Hem Chand Jain New Delhi Shop No.7, Sunder Nagar Market, New Delhi-110 003 4. CO No.16/Del/2…

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

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

ITA 311/RJT/2018[2015-16]Status: DisposedITAT Rajkot08 Nov 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

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

ITA 310/RJT/2018[2014-15]Status: DisposedITAT Rajkot08 Nov 2023AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

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

ITA 309/RJT/2018[2013-14]Status: DisposedITAT Rajkot08 Nov 2023AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

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

ITA 308/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

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

ITA 307/RJT/2018[2011-12]Status: DisposedITAT Rajkot08 Nov 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 238/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke Shri Madho Lal Saini, The Income Tax Officer, Vs. 60, Patel Nagar, Ward No.16, Ward 2(3), Bais Godown Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. CMTPM 9243 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 728/JP/2019 fu/kZkj.k o"kZ@Assessment Year :…

THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S. STHAPATYA SHILP CONSTRUCTION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 907/AHD/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/s. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. PAN: ABFFS2922P (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख…

DCIT, CENTRAL CIRCLE-(1)(2), AHMEDABAD vs. SHREYASI DHARMEN SUTARIA, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 797/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 797/Ahd/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2Nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Awops1881R

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 797/AHD/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. PAN: AWOPS1881R (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.…

THE DCIT, CENTRAL CIIRCLE-1(2), AHMEDABAD vs. SHRENA S SUTARIA, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 796/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 796/Ahd/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Asqps7606E

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 796/AHD/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. PAN: ASQPS7606E (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" त…

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. DHARMENBHAI MAHENDRABHAI SUTARIA -HUF, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 795/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 795/Ahd/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, Huf Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aafhd1653K

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 795/AHD/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, HUF Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AAFHD1653K (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date of…

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