Shirishbhai Hargovandas Sanjanwala v. ACIT

396 ITR 167High Court2017#13156 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also reported as

88 Taxmann.com 578

Sections most often in play

Section 143(3)Section 148

Judgments citing Shirishbhai Hargovandas Sanjanwala v. ACIT

Jeevan Kaur, Rudrapur vs. Income Tax Officer, Rudrapur

Appeal is allowed

ITA 179/DDN/2025[2012-13]Status: DisposedITAT Dehradun15 Jan 2026AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 179/Ddn/2025 : Asstt. Year: 2012-13 Jeevan Kaur, Vs Income Tax Officer, Mig 348, Avasvikas Colony, Rudrapur, U. S. Nagar, Rudrapur, Uttarakhand-263153 Rudrapur, Uttarakhand (Appellant) (Respondent) Pan No. Bpupk1462C Assessee By : Sh. Prashant Kacker, Ca Revenue By : Sh. A. S. Rana, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 15.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2012-13, Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1079082400(1) Dated 30.07.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. Prashant Kacker, CAFor Respondent: Sh. A. S. Rana, Sr. DR

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 179/DDN/2025 : Asstt. Year: 2012-13 Jeevan Kaur, Vs Income Tax Officer, MIG 348, Avasvikas Colony, Rudrapur, U. S. Nagar, Rudrapur, Uttarakhand-263153 Rudrapur, Uttarakhand (APPELLANT) (RESPONDENT) PAN No. BPUPK1462C Assessee by : Sh. Prashant Kacker, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 15.01.2026 Date of Pronouncement: 15.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises…

ITO, Ward-2(2)(3), Surat vs. Maheshchand G. Patel (HUF), Surat

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 20/SRT/2020[2008-09]Status: DisposedITAT Surat27 Sept 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 147Section 148Section 254(1)Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical Hearing) I.T.O., Maheshchandra G. Patel (HUF), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, in Vs. Surat. front of Balaji Nagar, Piplod, Surat. PAN No. AAJHM 2315 P Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jaggasheth, C.A. Department represented by Shri Ashok B. Koli, CIT-DR Date of hearing 26/07/2023 Date of pronouncement 27/09/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

Shri Hitesh Himmatlal Savani, Surat vs. Income Tax Officer Ward 3(2)(3), Surat

In the result, the ground No

ITA 347/SRT/2017[2007-08]Status: DisposedITAT Surat30 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 143(1)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura PAN No. BIJPS 5821 H Gate, Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jagasheth, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 01/07/2022 Date of pronouncement 30/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

R Murugappa @ Muruvappan, Pondicherry vs. ITO, Ward-4, Pondicherry

In the result, appeal filed by the assessee is allowed

ITA 904/CHNY/2019[2011-12]Status: DisposedITAT Chennai29 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Section 144Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.904/Chny/2019 ("नधा"रणवष" / Assessment Year: 2011-12) Mr. R.Murugappa @ Muruvappan Vs The Income Tax Officer, 265, J.N. Street, Ward-4, Pondicherry-605 001. Pondicherry. PAN: ALCPM 5291N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. R.Venkata Raman, ACA & अपीलाथ"क"ओरसे/ Appellant by Mr .Deepak Jain, FCA : Mr. Sajit Kumar, JCIT ""यथ"क"ओरसे/Respon…

Mukesh Kumar Agarwal, Jaipur vs. I.T.O. Ward 1(2), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 321/JPR/2021[2010-2011]Status: DisposedITAT Jaipur27 Jul 2022AY 2010-2011

For Appellant: Shri G.M. Mehta, CAFor Respondent: Smt. Monisha Choudhary, JCIT

Section 142(1)Section 144Section 148Section 151Section 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 321/JP/2021 & 152/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Shri Mukesh Kumar Agarwal cuke The ITO Vs. 52-53, Choura Rasta Ward- 1(2) Jaipur Bharatpur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHAPA 0880 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri G.M. Mehta, CA jktLo dh vksj ls@Revenue by:…

Liladhar Ramchandra Patil, Jalgaon vs. Income-Tax Officer, Ward - 1 (5), Jalgaon

Appeal is allowed in above terms

ITA 1307/PUN/2019[2010-11]Status: DisposedITAT Pune27 Jul 2022AY 2010-11

For Appellant: Shri M. R. Shirude

Section 143(3)Section 148

…ormer authority hereinabove had no jurisdiction in assessee’s case. Meaning thereby that it’s section 148 notice setting into motion the impugned reopening suffered from lack of jurisdiction rendering all subsequent proceedings as invalid. I thus quote (2017) 396 ITR 167 (Gujarat) Shirishbhai H. Sanjanwala vs. ACIT to quash the impugned reopening for this precise reason alone. The Revenue’s vehement contentions supporting the same stand rejected. The assesse succeeds in the instant appeal. All other pleadings on merit are rendered academic. 3. This assessee’s appeal is allowed in above terms. Order pronounced on…

ITO(Exemptions), Ahmedabad vs. Chamunda Foundation, Ahmedabad

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 829/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad31 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &

Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s)/CO Assessment Appeal(s) by Nos. No(s) Year (s) Appellant vs. Respondent Appellant Respondent 1. 1071/Ahd/2013 - Chamunda CIT Foundation Gandhinagar 8/182, Sun Drive Park Nr.Asia School Drive in Road Ahmedabad (Assessee) PAN: AAATC8826G 2. 1072/Ahd/2013 2009-10 -do- Assessee ACIT, Gandhinagar Circle, Gandhinagar 3. CO 82/Ahd/2015 2010-11 -do- Assessee ITO (in ITA (Exemption) 828/Ahd/2015) Ward-1 Ahmedabad 4. ITA 2011-12 ITO (Exemption) Assessee No.829/Ahd/20…

Chamunda Foundation, Ahmedabad vs. The CIT, Gandhinagar

In the result, the CO No.83/Ahd/2015 filed by the assessee is allowed for statistical purposes

ITA 1071/AHD/2013[-]Status: DisposedITAT Ahmedabad31 May 2019

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl.

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Jagdish, CIT-DR &

Section 12ASection 2(15)