Smt. Prema v. Income-tax Officer

173 Taxmann.com 446Reported decision2025#23110 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 139(1)Section 153CSection 271FSection 273BSection 69Section 144Section 271(1)(a)

Issues it is cited on

section 271(1)(a)section 271bbsection 271casection 271basection 271csection 271esection 271fsection 273bsection 271dsection 271bsection 271aasection 271a

Judgments citing Smt. Prema v. Income-tax Officer

Avani Dipakbhai Shah, Vadodara vs. The ACIT, Circle Intl. Txn., Vadodara

The appeal of the assessee is allowed

ITA 707/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.705 to 707/Ahd/2025 (Assessment Years: 2014-15, 2016-17 & 2017-18) Avani Dipakbhai Shah, Vs. Assistant Commissioner of 11-12, Charotar Nagar, Income Tax, Old Padra Road, Vadodara, Circle International Taxation, Gujarat-390020 Vadodara [PAN No.ANCPS3104Q] (Appellant) .. (Respondent) Appellant by : Shri Jigar Adhyaru, AR Respondent by: Shri Rameshwar P Meena, Sr. DR Date of Hearing 15.10.2025 Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA…

Avani Dipakbhai Shah, Vadodara vs. The ACIT, Circle Intl. Txn., Vadodara

The appeal of the assessee is allowed

ITA 706/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.705 to 707/Ahd/2025 (Assessment Years: 2014-15, 2016-17 & 2017-18) Avani Dipakbhai Shah, Vs. Assistant Commissioner of 11-12, Charotar Nagar, Income Tax, Old Padra Road, Vadodara, Circle International Taxation, Gujarat-390020 Vadodara [PAN No.ANCPS3104Q] (Appellant) .. (Respondent) Appellant by : Shri Jigar Adhyaru, AR Respondent by: Shri Rameshwar P Meena, Sr. DR Date of Hearing 15.10.2025 Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA…

Avani Dipakbhai Shah, Vadodara vs. The ACIT, Circle Intl. Txn., Vadodara

The appeal of the assessee is allowed

ITA 705/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.705 to 707/Ahd/2025 (Assessment Years: 2014-15, 2016-17 & 2017-18) Avani Dipakbhai Shah, Vs. Assistant Commissioner of 11-12, Charotar Nagar, Income Tax, Old Padra Road, Vadodara, Circle International Taxation, Gujarat-390020 Vadodara [PAN No.ANCPS3104Q] (Appellant) .. (Respondent) Appellant by : Shri Jigar Adhyaru, AR Respondent by: Shri Rameshwar P Meena, Sr. DR Date of Hearing 15.10.2025 Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA…

Smt. Prema v. Income-tax Officer (173 Taxmann.com 446) — Cited in 3 Judgments | BharatTax