Shri B. Jenson Thanaraj v. ACIT

83 Taxmann.com 243Reported decision2017#16161 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 69A

Issues it is cited on

creditworthiness of the creditoraddition under section 68commissioner (appeals)unexplained cash creditnotice under section 148section 69asection 69undisclosed incomesection 143(1)section 68previous yearsection 144

Judgments citing Shri B. Jenson Thanaraj v. ACIT

Ajit Rameshchandra Pathak, Surat vs. DCIT, Circle 1(1)(1), Surat (Prev. J.O. ACIT, Circle 1(2), Surat)

In the result, the appeal of the assessee is allowed

ITA 726/SRT/2025[2017-18]Status: DisposedITAT Surat25 Nov 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sunil Taladi, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 726/SRT/2025 (Assessment Year: 2017-18) Ajit Rameshchandra Pathak, Vs. Deputy Commissioner of Plot. 5 A/3, B/h. Sai Natha Petrol Income Tax, Pump, Road No. 2, Circle-1(1)(1), Udhna Udyognagar, Udhna, Surat Surat-394210 (Prev. J.O. ACIT, Circle-1(2), Surat) [PAN No.ABGPP6261M] (Appellant) .. (Respondent) Appellant by : Shri Sunil Taladi, CA Respondent by: Shri Ajay Uke, Sr. DR 06.11.2025 Date of Hearing Date of Pronouncement 25.11.2025 O…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 163/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 162/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 161/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh
Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

The ITO, Ward-3(3)(5), Ahmedabad vs. M/S. Panchdeep Consultants, Ahmedabad

In the result, ground number 3 of the Department’s appeal is dismissed

ITA 543/AHD/2017[2002-03]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2002-03
For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 143(3)Section 40A(3)Section 69C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 543 /Ahd/2017 Assessment Year 2002-03 The ITO, Ward-3(3)(5), M/s. Panchdeep Room No. B-507, 5th Consultants 2nd Floor, Floor, Pratyaksh Kar Vs Moonlight Complex, Bhavan, Panjara Pole, Gurukul, Drive In Road, Ambawadi, Ahmedaabd-380054 Ahmedabad-380015 PAN: AAOFS2568P (Appellant) (Respondent) Assessee by: Shri Hardik Vora, A.R. Revenue by: Shri V.K. Singh, Sr. D.R. Date of hearing : 09-06-2022 Date of pronouncement : 31-08-2022 आदेश/ORDER PER : SIDDHA…

Amit Champaklal Shah, Ahmedabad vs. ITO, Ward-7(4), Ahmedabad

In the result, the assessee’s appeal is partly allowed

ITA 271/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2009-10
For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr. D.R
Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Shri Amit Champaklal ITO, Shah, 12, Chintamani Ward-7(4), Society, Acher Highway, Vs Ahmedabad Sabarmati, Ahmedabad (Respondent) PAN: ARSPS8774L (Appellant) Assessee by: None Revenue by: Shri V.K. Singh, Sr. D.R. Date of hearing : 11-04-2022 Date of pronouncement : 17-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appea…

Shri B. Jenson Thanaraj v. ACIT (83 Taxmann.com 243) — Cited in 6 Judgments | BharatTax