Shree Sidhnath Enterprise v. ACIT

71 Taxmann.com 55High Court2016#11777 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

section 131(1)sanctioning authorityfirst proviso to section 147tangible materialreason to believereopening of assessmentescapement of incomesection 131unexplained investmentundisclosed incomesection 139(1)genuineness of the transaction

Judgments citing Shree Sidhnath Enterprise v. ACIT

Padam Kumar Goyal, Tonk vs. ITO Ward-Tonk, Income Tax Department, Tonk

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

ITA 581/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nikhilesh Kataria (C.A)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 131Section 143(2)Section 144Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 581/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Sh. Padam Kumar Goyal cuke The ITO, Patel Nagar, Deoli, Vs. Ward, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AZXPG9347C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhilesh Kataria (C.A) jktLo dh vksj ls@ Revenue by : Smt. Monish…

Chand Monammad, Ajmer vs. ITO, Ward 1(3), Ajmer

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

ITA 340/JPR/2022[2012-12]Status: DisposedITAT Jaipur28 Aug 2023AY 2012-12

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

For Appellant: Shri Nikhlesh Kataria, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 139(1)Section 147Section 148Section 151

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 340/JP/2022 fu/kZkj.ko"kZ@AssessmentYear : 2012-13 Shri Chand Mohd. cuke The ITO Vs. 505, Raja Ready Ajmer Road Ward 1(3) Madanganj, Ajmer (Raj) 305 801 Ajmer LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BDXPM 8066 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Nikhlesh Kataria, CA jktLo dh vksjls@Revenue by: Shri A.…

The ITO, Ward-3(1)(1), Rajkot-Gujarat vs. Shri Girishkumar M. Puruswani, Rajkot-Gujarat

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 407/RJT/2016[2010-11]Status: DisposedITAT Rajkot31 Jan 2023AY 2010-11

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 405 to 407/Rjt/2016 Assessment Years: 2008-09 to 2010-11 The Income Tax Officer, Shri Girishkumar Ward-3(1)(1), Rajkot Mohanlal Puruswani Vs 245-Royal Complex, (Appellant) Dhebar Road, Rajkot PAN: ADKPP3934F (Respondent) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 21-12-2022 Date of pronouncement : 31-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR…

The ITO, Ward-3(1)(1), Rajkot-Gujarat vs. Shri Girishkumar M. Puruswani, Rajkot-Gujarat

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 406/RJT/2016[2009-10]Status: DisposedITAT Rajkot31 Jan 2023AY 2009-10

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 405 to 407/Rjt/2016 Assessment Years: 2008-09 to 2010-11 The Income Tax Officer, Shri Girishkumar Ward-3(1)(1), Rajkot Mohanlal Puruswani Vs 245-Royal Complex, (Appellant) Dhebar Road, Rajkot PAN: ADKPP3934F (Respondent) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 21-12-2022 Date of pronouncement : 31-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR…

The ITO, Ward-3(1)(1), Rajkot-Gujarat vs. Shri Girishkumar M. Puruswani, Rajkot-Gujarat

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 405/RJT/2016[2008-09]Status: DisposedITAT Rajkot31 Jan 2023AY 2008-09

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 405 to 407/Rjt/2016 Assessment Years: 2008-09 to 2010-11 The Income Tax Officer, Shri Girishkumar Ward-3(1)(1), Rajkot Mohanlal Puruswani Vs 245-Royal Complex, (Appellant) Dhebar Road, Rajkot PAN: ADKPP3934F (Respondent) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 21-12-2022 Date of pronouncement : 31-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR…

Chintan Niketan Bhandari, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

In the result, appeal of the assessee is partly allowed for assessment years 2014-15

ITA 1604/AHD/2019[2017-18]Status: DisposedITAT Ahmedabad29 Nov 2022AY 2017-18
For Appellant: Shri B.R. Popat, A.RFor Respondent: Shri Ritesh Kumar, CIT-D.R
Section 143(3)Section 69

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member IT(SS)A Nos. 495, 496, 497, 498, 499, 500 & 1604/Ahd/2019 Assessment Years 2011-12 to 2017-18 Chintan Niketan Bhandari, DCIT, B-101, Scarlet Heights, Central Circle-1(4), Anandnagar Cross Road, Vs Ahmedabad Statellite, (Respondent) Ahmedabad-380015 PAN: AFVPB7221E (Appellant) Assessee by: Shri B.R. Popat, A.R. Revenue by: Shri Ritesh Kumar, CIT-D.R. Date of hearing : 18-10-2022 Date of pronouncement : 29-11-2022 आदेश/ORDER PER BENCH:- These seven appeals f…

The Assistant Commr. of Income Tax, Cen. Circle-1, Rajkot-Gujarat vs. Shri Aniruddhsinh J. Solanki, Rajkot-Gujarat

In the result, the appeal filed by the Assessee is allowed and the appeal filed by the Revenue is hereby dismissed

ITA 2/RJT/2019[2008-09]Status: DisposedITAT Rajkot19 Oct 2022AY 2008-09
For Appellant: Shri R.K. Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT/DR
Section 143(3)Section 147Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 454/Rjt/2018 & 02/Rjt/2019 Assessment Year: 2008-09 Anirudh J. Solanki The Assistant Flat No. 2, Commissioner of Jyoti Apartment, Vs Income Tax, Nirmala Convent Road, Central Circle-1, Rajkot Rajkot PAN No: AFYPS6990L Anirudh J. Solanki The Assistant Flat No. 2, Commissioner of Jyoti Apartment, Income Tax, Nirmala Convent Central Circle-1, Rajkot Road, Rajkot PAN No: AFYPS6990L (Appellant) (Respondent) Appellant by : S…

Shri Aniruddhsinh J. Solanki, Rajkot-Gujarat vs. The Assistant Commr. of Income Tax, Cen. Circle-1, Rajkot-Gujarat

In the result, the appeal filed by the Assessee is allowed and the appeal filed by the Revenue is hereby dismissed

ITA 454/RJT/2018[2008-09]Status: DisposedITAT Rajkot19 Oct 2022AY 2008-09
For Appellant: Shri R.K. Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT/DR
Section 143(3)Section 147Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 454/Rjt/2018 & 02/Rjt/2019 Assessment Year: 2008-09 Anirudh J. Solanki The Assistant Flat No. 2, Commissioner of Jyoti Apartment, Vs Income Tax, Nirmala Convent Road, Central Circle-1, Rajkot Rajkot PAN No: AFYPS6990L Anirudh J. Solanki The Assistant Flat No. 2, Commissioner of Jyoti Apartment, Income Tax, Nirmala Convent Central Circle-1, Rajkot Road, Rajkot PAN No: AFYPS6990L (Appellant) (Respondent) Appellant by : S…

M/S. Shree Sidhnath Enterprise, Rajkot-Gujarat vs. The Assistant Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat

In the result, the appeal filed by the assessee is partly allowed

ITA 172/RJT/2015[2006-07]Status: DisposedITAT Rajkot25 Jun 2019AY 2006-07

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.172/Rjt/2015 "नधा"रण वष"/Asstt. Year: 2006-2007 A.C.I.T, M/S Shree Sidhnath Enterprise, Central Circle-1, Vs. 8, Chokhawala Chambers, Rajkot. Bardan Gali, Danapith, Rajkot.

Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.172/RJT/2015 "नधा"रण वष"/Asstt. Year: 2006-2007 A.C.I.T, M/s Shree Sidhnath Enterprise, Central Circle-1, Vs. 8, Chokhawala Chambers, Rajkot. Bardan Gali, Danapith, Rajkot. PAN: AAKFS6892E (Applicant) (Respondent) : Assessee by Shri Vimal Desai, A.R : Revenue by Shri Jitender Kumar, CIT.DR सुनवाई क" तार"ख/Date of Hearing : 18/06/2019 घोषणा क" तार"ख /Date of Pronouncement: 25…