Shree Chalthan Vibhag Khand v. Deputy Commissioner of Income-tax

60 Taxmann.com 450High Court2015#6791 most cited

What is Shree Chalthan Vibhag Khand v. Deputy Commissioner of Income-tax authority for?

The Assessing Officer's belief that income has escaped assessment, required for reassessment proceedings under Section 147, must stem from the assessee's own case and cannot be based on borrowed satisfaction derived from another officer's order without independent application of mind.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Shree Chalthan Vibhag Khand v. Deputy Commissioner of Income-tax · 147 · 148 · borrowed satisfaction · reassessment · AO · application of mind · income escaped assessment · fresh tangible material · material facts · section 68 · section 69A

Sections most often in play

Section 147Section 148Section 68Section 69ASection 250Section 143(3)Section 271(1)(c)Section 44AB
Read the full judgment

Issues it is cited on

fresh tangible materialbeyond four yearsmaterial facts necessary for assessmentborrowed satisfactionaddition under section 68furnishing inaccurate particularsnon-application of mindshare application moneysection 44abtangible materialconcealment of incomerule 46a

Judgments citing Shree Chalthan Vibhag Khand v. Deputy Commissioner of Income-tax

Nikulbhai Chaturbhai Patel, HUF, Gandhinagar vs. The ITO, Ward-4(2)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 47/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Nikulbhai Chaturbhai Patel, HUF, Gandhinagar vs. The ITO, Ward-4(2)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 46/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Nikulbhai Chaturbhai Patel, HUF, Gandhinagar vs. The ITO, Ward-4(2)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 45/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Income Tax Ward 4(2)(3) Ahmedabad, Ahmedabad vs. Nikulbhai Chaturbhai Patel HUF, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 267/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Income Tax Ward 4(2)(3) Ahmedabad, Ahmedabad vs. Nikulbhai Chaturbhai Patel HUF, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 266/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Kumar Ramesh Sahu, Rajkot, Gujarat vs. ACIT, Circle-2(2), Rajkot, Gujarat

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54Section 68

…h is not at all permissible and therefore the power u/s 147 of the Act should not be exercised mechanically or as a manner of routine manner. Hon'ble High Court of Gujarat in the case of Shree Chalthan Vibhag Khand v. Deputy Commissioner of Income Tax, (2015) 376 ITR 419 (Guj.) has held that: "On the basis of the order passed by the Commissioner of Income Tax (Appeals) in the case of some other assessees, the satisfaction of the Ld. AO and the formation of opinion in the case of the assessee therein could not be sustained and the same could be said to be a borrowed satisfaction from another officer. Such borrowed…

Tanvi Sandeep Mathur, Ahmedabad vs. The DCIT, Circle-7(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 20/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2011-12

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 151(2)Section 54

…94 ITR 146 (Gujarat) 4) Hon’ble Gujarat High court in the case of Anil Hassan and Gajwani vs. Income-tax Officer 223 Taxmann 126 (Guj) Assessment Year: 2011-12 Page 5 of 9 5) Hon'ble Gujarat High Court in the case of Shree Chatthan Vibhag Khand vs. Dy. CIT 376 ITR 419 (Guj) 6) Hon'ble Gujarat High Court in the case of MAPS Enzymes Ltd. v. Deputy Commissioner of Income-tax 222 Taxmann 128 7) Hon'ble Gujarat High Court in the case of Gujarat Power Corpn. Ltd. vs. Assistant Commissioner of Income-tax (2013) 350 ITR 266 (Guj) 8) Hon'ble Gujarat High Court in the case of Jivraj Tea Ltd vs. Assistant Commissioner of…

The ACIT, Central-1, Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The Ait, Entral-1, Indore vs. Surya Infraventure P Ltd, Indore

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The ACIT, Circle 2(1), Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

Shri.J M Vrushabendraiah, Hospet vs. Assistant Commissioner of Income Tax Circle-1, Bellary

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…590-HC-MUM-IT (d) Mrs.Vinita Jain v. ITO 158 Taxman Magazine 167 (Del) Shri J.M. Vrushabendraiah, Hospete Page 25 of 58 (e) CIT v. Shardaben K Modi reported in [2013] 35 taxmann.com 264 (Gujarat) (f) Shree Chalthan Vibhag Khand v. Dy. CIT reported in [2015] 376 ITR 419 (Guj); (g) Shree Sayan Vibhag Sahakari v. Dy. CIT reported in [2016] 69 taxmann.com 245 (Gujarat); (h) Shree Chalthan Vibhag Khand v. Dy. CIT reported in [2015] 376 ITR 419 (Gujarat) l. Further reliance is placed on the parity of reasoning of the decision of the Hon’ble Delhi High Court in re CIT v. SFIL Stock Broking Ltd., reported in 325 ITR…

Vishwasrao Naik Sahakari Sakhar Karkhana Ltd, Sangli vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

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

ITA 2612/PUN/2017[2014-15]Status: DisposedITAT Pune21 Jun 2021AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm िनधा"रण वष" / Assessment Year : 2014-15 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri M. KulkarniFor Respondent: Shri Vitthal Bhosale
Section 143(3)

…ly, because higher price for sugarcane is paid to the members over and above the FRP cannot ipso facto or per se is an appropriation of profits as held by the Hon’ble Gujarat High Court in the case of Shree Chalthan Vibhag Khand Vs. DCIT reported in (2015) 376 ITR 419 (Guj) affirmed by the Hon’ble Supreme Court by dismissal of SLP in the case of Shree Chalthan Vibhag Khand Vs. DCIT reported in 239 taxamnn.com 393 (SC). 10. It is a matter of common knowledge that the question of appropriation of profits presupposes existence of profits and would arise only after the profits are determined at the end of the a…

Prakash Chand Jain, Thane vs. ITO WD 2(4), Thane

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 5759/MUM/2016[2007-08]Status: DisposedITAT Mumbai20 Apr 2020AY 2007-08

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2007-08 Shri Prakash Chand Jain, Income Tax Officer – Prop. Of M/S. Prachi Ward 2(4), Gems, Thane Shop No.10, Vs. Asmita Bridge Tower, Naya Nagar, Mira Road (E), Thane - 401107 Pan: Aetpj 5174K (Appellant) (Respondent) Assessment Year: 2007-08 Income Tax Officer – Shri Prakash Chand Ward 2(4), Jain, Room No.12, Prop. Of Prachi Gems, 6Th Floor, Shop No.10, Asmita, Vs. Ashar It Park, Bridge Tower, B-Wing, Midc, Nayanagar, Wagle Indl. Estate, Mira Road (E), Thane (W)- 400 604 Thane Pan: Aetpj 5174K (Appellant) (Respondent) Present For: Assessee By : Shri Mani Jain, A.R. Revenue By : Shri K. Madhusudan, D.R. Date Of Hearing : 02.03.2020 Date Of Pronouncement : 20.04.2020 O R D E R

For Appellant: Shri Mani Jain, A.RFor Respondent: Shri K. Madhusudan, D.R
Section 132Section 132(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2007-08 Shri Prakash Chand Jain, Income Tax Officer – Prop. of M/s. Prachi Ward 2(4), Gems, Thane Shop No.10, Vs. Asmita Bridge Tower, Naya Nagar, Mira Road (E), Thane - 401107 PAN: AETPJ 5174K (Appellant) (Respondent) Assessment Year: 2007-08 Income Tax Officer – Shri Prakash Chand Ward 2(4), Jain, Room No.12, Prop. of Prachi Gems, 6th Floor, Shop No.10, Asmita, Vs. Ashar IT Park, Bridge Tower, B-Wing, MIDC, Nayanagar, Wagle Indl. Estate, Mira Road (E…

The ITO, Ward-2(3)(8), Surat vs. Shri Yogendraraj U. Singhvi, Surat

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

ITA 79/AHD/2017[2007-08]Status: DisposedITAT Surat25 Jul 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.2926/Ahd/2016: िनधा"रण वष"/Assessment Year: 2007-08 Shri Yogendraraj U Singhvi, V. Income Tax Officer, Office No. 103, Ist Floor, H. No. 6/1946-B, Ward- 2(3)(8), Dalagia Street, Mahidharpura Surat Aayakar Bhavan Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.79/Ahd/2017: िनधा"रण वष"/Assessment Year: 2007-08 Income Tax Officer, V. Shri Yogendraraj U Singhvi, Ward- 2(3)(8), Office No. 103, Ist Floor, H. No. 6/1946- Aayakar Bhavan Surat B, Dalagia Street, Mahidharpura Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent Shri Prakash Jhunjhunwala, C.A. िनधा"रती क" ओर से Assessee By Shri S.R. Meena, Sr. D.R. राज"व क" ओर से Revenue By 24.07.2019 सुनवाई क" तारीख Date Of Hearing 25.07.2019 उ"ोषणा क" तारीख Date Of Pronouncement

Section 143Section 147

…rial facts necessary for his assessment, for that assessment year. Therefore, after placing reliance on the various decisions of Hon'ble High Court including decisions of Hon'ble High Court of Gujarat in the case of Shree Chalthan Vibhag Khand vs. DCIT [2015] 376 ITR 419 (Guj) and General Motors India Pvt. Ltd. vs. DCIT (2014) 360 ITR 527 (Guj.). It was submitted that reopening of assessment is bad in law. The learned counsel for the assessee also relied for this proposition in the case of decision of Co-ordinate Bench of ITAT, Surat in the case of Jitendra Kumar Pukhraj Ranka vs. ITO [ITA No.790/Ahd/2017/SRT dat…

Shri Yogendraraj U.Singhvi, Surat vs. The Income Tax Officer, Ward-2(3)(8), Surat

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

ITA 2926/AHD/2016[2007-08]Status: DisposedITAT Surat25 Jul 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.2926/Ahd/2016: िनधा"रण वष"/Assessment Year: 2007-08 Shri Yogendraraj U Singhvi, V. Income Tax Officer, Office No. 103, Ist Floor, H. No. 6/1946-B, Ward- 2(3)(8), Dalagia Street, Mahidharpura Surat Aayakar Bhavan Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.79/Ahd/2017: िनधा"रण वष"/Assessment Year: 2007-08 Income Tax Officer, V. Shri Yogendraraj U Singhvi, Ward- 2(3)(8), Office No. 103, Ist Floor, H. No. 6/1946- Aayakar Bhavan Surat B, Dalagia Street, Mahidharpura Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent Shri Prakash Jhunjhunwala, C.A. िनधा"रती क" ओर से Assessee By Shri S.R. Meena, Sr. D.R. राज"व क" ओर से Revenue By 24.07.2019 सुनवाई क" तारीख Date Of Hearing 25.07.2019 उ"ोषणा क" तारीख Date Of Pronouncement

Section 143Section 147

…rial facts necessary for his assessment, for that assessment year. Therefore, after placing reliance on the various decisions of Hon'ble High Court including decisions of Hon'ble High Court of Gujarat in the case of Shree Chalthan Vibhag Khand vs. DCIT [2015] 376 ITR 419 (Guj) and General Motors India Pvt. Ltd. vs. DCIT (2014) 360 ITR 527 (Guj.). It was submitted that reopening of assessment is bad in law. The learned counsel for the assessee also relied for this proposition in the case of decision of Co-ordinate Bench of ITAT, Surat in the case of Jitendra Kumar Pukhraj Ranka vs. ITO [ITA No.790/Ahd/2017/SRT dat…

The ITO, Ward-2(3)(7), Surat vs. Shri Dipak Banwarilal Agarwal, Surat

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

ITA 3277/AHD/2016[2007-08]Status: DisposedITAT Surat18 Jul 2019AY 2007-08

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No.2932 & 3277/Ahd/2016: िनधा"रणवष"/Assessment Year: 2007-08 1. Shri Dipak Banwarilal Agarwal, V. 1. Income Tax Officer, Ward- 103 Devsagar, Dalgiya Street, 2(3)(7), Mahidarpura Surat Surat 2. Shri Dipak Banwarilal Agarwal, Pan:Afppa6178M 103 Devsagar, Dalgiya Street, Mahidarpura Surat 2. Income Tax Officer, Ward- 2(3)(7), Pan:Afppa6178M Surat अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 147

…rial facts necessary for his assessment, for that assessment year. Therefore, after placing reliance on the various decisions of Hon'ble High Court including decisions of Hon'ble High Court of Gujarat in the case of Shree Chalthan Vibhag Khand vs. DCIT [2015] 376 ITR 419 (Guj) and General Motors India Pvt. Ltd. vs. DCIT (2014) 360 ITR 527 (Guj.). It was submitted that reopening of assessment is bad in law. The learned counsel for the assessee also relied for this proposition in the case of decision of Co- ordinate Bench of ITAT, Surat in the case of Jitendra Kumar Pukhraj Ranka vs. ITO [ITA No.790/Ahd/2017/SRT da…

Dipak Banwarilal Agarwal, Surat vs. The Income Tax Officer, Ward-2(3)(7), Surat

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

ITA 2932/AHD/2016[2007-08]Status: DisposedITAT Surat18 Jul 2019AY 2007-08

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No.2932 & 3277/Ahd/2016: िनधा"रणवष"/Assessment Year: 2007-08 1. Shri Dipak Banwarilal Agarwal, V. 1. Income Tax Officer, Ward- 103 Devsagar, Dalgiya Street, 2(3)(7), Mahidarpura Surat Surat 2. Shri Dipak Banwarilal Agarwal, Pan:Afppa6178M 103 Devsagar, Dalgiya Street, Mahidarpura Surat 2. Income Tax Officer, Ward- 2(3)(7), Pan:Afppa6178M Surat अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 147

…rial facts necessary for his assessment, for that assessment year. Therefore, after placing reliance on the various decisions of Hon'ble High Court including decisions of Hon'ble High Court of Gujarat in the case of Shree Chalthan Vibhag Khand vs. DCIT [2015] 376 ITR 419 (Guj) and General Motors India Pvt. Ltd. vs. DCIT (2014) 360 ITR 527 (Guj.). It was submitted that reopening of assessment is bad in law. The learned counsel for the assessee also relied for this proposition in the case of decision of Co- ordinate Bench of ITAT, Surat in the case of Jitendra Kumar Pukhraj Ranka vs. ITO [ITA No.790/Ahd/2017/SRT da…

Shree Chalthan Vibhag Khand v. Deputy Commissioner of Income-tax (60 Taxmann.com 450) — Cited in 17 Judgments | BharatTax