Shivabhai Khodabhai Patel v. CIT

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…

Leelavati Vijaykumar Kotecha, Jalgaon vs. Deputy Commissioner of Income-Tax

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.1296/Pun/2016 िनधा"रण वष" / Assessment Year: 2010-11 Leelavati Vijaykumar Vs. Dcit, Central Circle- Kotecha, 2(1), Nashik. 4, Teachers Colony, Ring Road, Jalgaon- 425001. Pan : Alvpk4435H Appellant Respondent Assessee By : Shri Bhupendra Shah Revenue By : Shri J. P. Chadraker Date Of Hearing : 21.03.2022 Date Of Pronouncement : 26.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 21.03.2016 For The Assessment Year 2010-11. 2. This Is A Recalled Matter. The Tribunal In Assessee’S Own Case Vide Ita Nos.1294 To 1297/Pun/2016 For The Assessment Years 2007-08, 2008-09, 2010-11 & 2012-13, Order Dated 26.04.2018 Had Adjudicated The Issue Ex-Parte & Dismissed The Above Captioned Appeal Of The Assessee. Thereafter, On Miscellaneous

…allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…

M/S. Mahavir Civil Engineering & Services Pvt. Ltd., Jalgaon vs. Principal Commissioner of Income-Tax (Central)

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

…lowed latter to challenge the jurisdiction of the 8 Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…

Dellip V. Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.203/Pun/2016 िनधा"रण वष" / Assessment Year: 2011-12 Dellip V. Kotecha, Vs. Acit, Central Circle- 1, 1, Pradhan Apartment, Nashik. Pratap Nagar, Jalgaon- 425001. Pan : Abcpk8441J Appellant Respondent Assessee By : Shri Bhupendra Shah Revenue By : Shri J. P. Chadraker Date Of Hearing : 21.03.2022 Date Of Pronouncement : 25.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 22.12.2015 For The Assessment Year 2011-12. 2. The Appellant Raised The Following Grounds Of Appeal :- “[A] Grounds Of Appeal: 1. In The Facts & Circumstances Of The Case & In Law, The Learned A.O. Erred In Assessing The Total Income Amounting To Rs.

…allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…

Smt. Jyoti Ashok Kotecha vs. C.I.T.-(Central), Nagpur

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…

Smt. Meena Dilip Kotecha vs. C.I.T.-(Central), Nagpur

In the result, the appeal of the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

…allowed latter to challenge the jurisdiction of the Assessing Officer as held by the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC) and the Hon’ble Gujarat High Court in the case of Shivabhai Khodabhai Patel vs. CIT, 244 ITR 457 (Guj.-HC). The Hon’ble Patna High Court in the case of Steel Engg. & Processing Works vs. Union of India, 243 ITR 721 (Pat.-HC) after referring to the judgement of the Hon’ble Supreme Court in the case of Pannalal Binjraj (supra) held to the same effect by holding as under :- “19. But this is not all. The facts as are emerging from the records of…