Smt. Rekha Rani v. DCIT

60 Taxmann.com 131High Court2015#5546 most cited

What is Smt. Rekha Rani v. DCIT authority for?

Penalty under Section 271(1)(b) for non-compliance with notices under Section 143(2) should be restricted to the first default only, as each notice should not trigger a separate penalty.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Smt. Rekha Rani · Section 271(1)(b) · Section 143(2) · penalty for non-compliance · first default only · reasonable cause · Section 273B

Sections most often in play

Section 271(1)(b)Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250Section 273B

Issues it is cited on

section 271(1)(b)section 273bsection 271(1)levy of penaltyreasonable causesection 271section 27section 142section 142(1)section 143(2)salarysection 144

Judgments citing Smt. Rekha Rani v. DCIT

Ajaydas Ukey, Mumbai vs. Income-Tax Officer, Ward-1(1)(1) Mumbai, Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 5759/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Surendra Mohan, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 5759/Mum/2025 (Assessment Year: 2016-17) Ajaydas Ukey, ITO-1(1)(1), Flat No. 702, Planet Venus CHS, [Through National Faceless Plot 13, Sector-24, Kamothe, Assessment Centre, Delhi), Vs. Navi Mumbai-410206. Aayakar Bhavan, M.K. Road, Mumbai-400020. . PAN: AAVPU4018P Assessee) : Revenue) : Shri Yash Jain (Virtually appear) Assessee by Revenue by : Shri Surendra Mohan, Sr. DR Date of Hearing 18.11.2025 : Date of Pronouncement : 02.12.2025 O R D E R Per Padmavathy S, AM: This appeal by the by the as…

Ashish Daulatram Sariya, Ujjain vs. National Faceless Assessment Centre, Delhi

In the result, appeal of the assessee is partly allowed

ITA 893/IND/2024[2012-13]Status: DisposedITAT Indore29 Oct 2025AY 2012-13

Bench: Dr. Manish Borad & Shri Paresh M Joshiassessment Year: 2012-13

Section 139(1)Section 142(1)Section 144Section 147Section 246ASection 250Section 253Section 271(1)(b)Section 271F

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Assessment Year: 2012-13 Ashish Daulatrm Sariya, NFAC, 5, Patidar Dharmshala, Delhi बनाम/ Kushalpura, Ujjain Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: BMHPS3332R Assessee by Shri Milind Wadhwani, AR Revenue by Ms. Ila Parmar, CIT-DR with Shri Nihar Sahu Date of Hearing 22.10.2025 Date of Pronouncement 29.10.2025 आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the Assessee Under Section 253 of the Income…

Kajal Nimishbhai Sinojia, Rajkot vs. ITO WD 1(1)(1), RKT, Rajkot

Appeal is allowed for statistical purpose

ITA 664/RJT/2024[2015-16]Status: DisposedITAT Rajkot09 Jul 2025AY 2015-16

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.664/Rjt/2024 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Kajal Nimishbhai Sinojia Vs. Income-Tax Officer, B-21 Shreeji Haridwar Society,Nr Ito Ward – 1(1)(1), Gokuldham, Aaykar Bhavan, Rajkot - 360004 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bsups2455J (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 09 / 07/2025

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. DR
Section 142(1)Section 147Section 148Section 271Section 271(1)(b)Section 272A(1)(d)Section 273BSection 69C

…ITA No. 664/Rjt/2024 Kajal Nimishbhai Sinojia IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.664/RJT/2024 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Kajal Nimishbhai Sinojia Vs. Income-tax Officer, B-21 Shreeji Haridwar Society,NR ITO Ward – 1(1)(1), Gokuldham, Aaykar Bhavan, Rajkot - 360004 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BSUPS2455J (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. AR Respondent by : Shri K. L. Solanki, Ld. Sr. DR Date of Hearing : 24 / 04 /2025 Date of Pron…

Jignesh Mahndralal Bharuchi, Bharuch vs. ITO, Ward-2(1), Bharuch

In the result, appeal of the assessee is partly allowed

ITA 964/SRT/2024[2017-18]Status: DisposedITAT Surat08 Apr 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 271(1)(b)Section 272ASection 272A(1)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 964/SRT/2024 (Assessment Year: 2017-18) Jignesh Mahendralal Bharuchi, Vs. Income Tax Officer, B-28, Jalaram Nagar, Diva Road, NFAC, Delhi Ankleshwar, Bharuch-393001 Jurisdiction Income Tax Officer, Ward-2(1), Bharuch [PAN No.AIAPB2397P] (Appellant) .. (Respondent) Appellant by : Shri Rasesh Shah, C.A. Respondent by: Shri Mukesh Jain, Sr. DR Date of Hearing 25.03.2025 08.04.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBE…

Yogita Yashwant Baing, Mumbai vs. Income Tax Officer, Ward 4(4), Thane

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

ITA 341/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

Section 143(2)Section 144Section 250Section 271(1)(b)Section 271B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G’ BENCH MUMBAI BEFORE: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Yogita Yashwant Vs. Income Tax Officer, Baing Ward 4(4), 1303, 13th Floor, Ashar IT Park, Metro Height Mhada Wagale Estate, Building, Thane (West)-400610. Link Road, Mahavir Nagar, Kandivali (West), Mumbai-400067. PAN/GIR No. AQOPM9731E (Appellant) .. (Respondent) Assessee by Shri. Rajesh S. Athavale Revenue by Shri. Bhangepatil Pushkaraj Ramesh, Sr. DR Date of Hearing 27/03/2025 Date of Pronouncement 28/03/2025 आदेश / O R D E R PER VIKRAM SINGH YADAV (A.M): This a…

Abdulmannan Mohammedkasam Bastawala, Ahmedabad vs. The Income Tax Officer, Ward 5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1843/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2013-14

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agrawal, C.AFor Respondent: Shri V K Mangla, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 271(1)(b)Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1797 & 1843/Ahd/2024 (Assessment Years: 2012-13 & 2013-14) Abdulmannan Mohammedkasad Vs. Income Tax Officer, Bastawala, Ward-5(3)(1), C/20, Bad-E-Firdosh Society, Ahmedabad Sarkhej Road, Vejalpur, Ahmedabad-380005 [PAN No.AODPB6975Q] (Appellant) .. (Respondent) Appellant by : Shri Chetan Agrawal, C.A. Respondent by: | Shri V K Mangla, Sr. DR Date of Hearing 16.12.2024 Date of Pronouncement 15.01.2025 ORDER PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: Both the appeal…

Abdulmannan Mohammedkasam Bastawala, Ahmedabad vs. Ward 5(3)(1), Ahmedabad, Vejalpur

In the result, the appeal of the assessee is allowed

ITA 1797/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Chetan Agrawal, C.AFor Respondent: Shri V K Mangla, Sr. DR
Section 142(1)Section 142(2)Section 143(2)Section 271(1)(b)Section 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1797 & 1843/Ahd/2024 (Assessment Years: 2012-13 & 2013-14) Abdulmannan Mohammedkasad Vs. Income Tax Officer, Bastawala, Ward-5(3)(1), C/20, Bad-E-Firdosh Society, Ahmedabad Sarkhej Road, Vejalpur, Ahmedabad-380005 [PAN No.AODPB6975Q] (Appellant) .. (Respondent) Appellant by : Shri Chetan Agrawal, C.A. Respondent by: Shri V K Mangla, Sr. DR 16.12.2024 Date of Hearing Date of Pronouncement 15.01.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: Both the ap…

Jarnail Singh Gill, Jagraon vs. Income Tax Officer, Ward-1, Jagraon

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

ITA 941/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh09 Jan 2025AY 2011-12

Bench: The Tribunal & The Matter Was Remanded Back To Ao For Fresh Adjudication. Thereafter, The Assessment Order Was Passed

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 142(1)Section 143(2)Section 144Section 147Section 271(1)(b)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.941/Chd/2024 िनधा"रण वष" / Assessment Year : 2011-12 Jarnail Singh Gill The ITO बनाम Vill: Salempura, PO: Sidhwanbet, Ward-1, Jagraon Tehsil Jagraon, Ludhiana "ायी लेखा सं./PAN NO: DLQPS0773N अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, C.A राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई क" तारीख/Date of Hearing…

Veena Bhan, Bengaluru vs. Income Tax Officer, Ward-6(3)(1), Bangalore

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

ITA 319/BANG/2024[2013-14]Status: HeardITAT Bangalore05 Jun 2024AY 2013-14

Bench: Shri George George K & Shri Waseem Ahmedr Assessment Year : 2013-14 Smt. Veena Bhan, Vs. Ito, Flat No.106B, Ward – 6(3)1), Sterling Park Sahakaranagar, Bengaluru. Bengaluru – 560 092. Pan : Alipb 6489 R Appellant Respondent Assessee By : None Revenue By : Ms. Matta Padma, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 05.06.2024 Date Of Pronouncement : 05.06.2024

For Appellant: NoneFor Respondent: Ms. Matta Padma, Addl. CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(2)Section 144Section 148Section 250Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBERR Assessment Year : 2013-14 Smt. Veena Bhan, Vs. ITO, Flat No.106b, Ward – 6(3)1), Sterling Park Sahakaranagar, Bengaluru. Bengaluru – 560 092. PAN : ALIPB 6489 R APPELLANT RESPONDENT Assessee by : None Revenue by : Ms. Matta Padma, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.06.2024 Date of Pronouncement : 05.06.2024 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against the order of CIT(A) dated 31.12.20…

Gaurishankar Educatiion Society, Satara vs. The Income Tax Officer(Exemption), Ward-1(1), Pune

Appeals of the assessee are PARTLY ALLOWED

ITA 985/PUN/2023[2016-17]Status: DisposedITAT Pune26 Sept 2023AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 982 to 985/PUN/2023 निर्धारण वषा / Assessment Year : 2013-14 to 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 PAN: AAATG666A . . . . . . . अपऩलधर्थी / Appellant बिधम / V/s Income Tax Officer (Exemption), Ward 1(1) Pune . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr. Kishor Phadke [‘Ld. AR’] Revenue by : Mr Ramnath…

Gaurishankar Educatiion Society, Satara vs. The Income Tax Officer(Exemption), Ward-1(1), Pune

Appeals of the assessee are PARTLY ALLOWED

ITA 984/PUN/2023[2015-16]Status: DisposedITAT Pune26 Sept 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 982 to 985/PUN/2023 निर्धारण वषा / Assessment Year : 2013-14 to 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 PAN: AAATG666A . . . . . . . अपऩलधर्थी / Appellant बिधम / V/s Income Tax Officer (Exemption), Ward 1(1) Pune . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr. Kishor Phadke [‘Ld. AR’] Revenue by : Mr Ramnath…

Gaurishankar Educatiion Society, Satara vs. The Income Tax Officer(Exemption), Ward-1(1), Pune

Appeals of the assessee are PARTLY ALLOWED

ITA 983/PUN/2023[2014-15]Status: DisposedITAT Pune26 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 982 to 985/PUN/2023 निर्धारण वषा / Assessment Year : 2013-14 to 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 PAN: AAATG666A . . . . . . . अपऩलधर्थी / Appellant बिधम / V/s Income Tax Officer (Exemption), Ward 1(1) Pune . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr. Kishor Phadke [‘Ld. AR’] Revenue by : Mr Ramnath…

Gaurishankar Educatiion Society, Satara vs. The Income Tax Officer(Exemption), Ward-1(1), Pune

Appeals of the assessee are PARTLY ALLOWED

ITA 982/PUN/2023[2013-14]Status: DisposedITAT Pune26 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 982 To 985/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 To 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 Pan: Aaatg666A . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 13Section 13(1)(c)Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(b)Section 274

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 982 to 985/PUN/2023 निर्धारण वषा / Assessment Year : 2013-14 to 2016-17 Gaurishankar Education Society, Grahak Sangh, Market Yard, Satara - 415 001 PAN: AAATG666A . . . . . . . अपऩलधर्थी / Appellant बिधम / V/s Income Tax Officer (Exemption), Ward 1(1) Pune . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr. Kishor Phadke [‘Ld. AR’] Revenue by : Mr Ramnath…

M/S. Dharti Treders, Rajkot vs. The ITO, Ward-2 (1) (2), Rajkot

In the result, the penalty for non-appearance is directed to be restricted to the first default on part of the assessee in not complying with the notice of hearing i

ITA 32/RJT/2023[2010-11]Status: HeardITAT Rajkot26 Apr 2023AY 2010-11

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Samir Bhuptani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 144Section 148Section 250Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Dharti Traders, The ITO, Shop No. 1 Rajkot Muni. Ward-2(1)(2), Corpo. Building, Vs Rajkot Municipal Chowk, (Respondent) Dhebar Road, Rajkot-360001 PAN: AABFD4442L (Appellant) Assessee by: Shri Samir Bhuptani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 20-04-2023 Date of pronouncement : 26-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for…

Shri Babubhai Mohanbhai Sorathiya, Rajkot vs. The ITO, Ward-1 (1) (3), Rajkot

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

ITA 1/RJT/2020[2007-08]Status: DisposedITAT Rajkot23 Nov 2022AY 2007-08

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 01/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2007-2008 Babubhai Mohanbhai Sorthiya, I.T.O., “Aai Shree Gel Maa Bhavan, Vs. Ward-1(!)(3), Chora Mavdi Gam, Rajkot. Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001. Pan: Bhups6647H

For Appellant: Written SubmissionFor Respondent: Shri BD Gupta, CIT. D.R
Section 142(1)Section 143(3)Section 271Section 271(1)(b)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No. 01/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2007-2008 Babubhai Mohanbhai Sorthiya, I.T.O., “Aai Shree Gel Maa bhavan, Vs. Ward-1(!)(3), Chora Mavdi Gam, Rajkot. Rajkot. C/O D.R ADHIA “OM SHRI PADAMLAYA”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001. PAN: BHUPS6647H Assessee by : Written Submission Revenue by : Shri BD Gupta, CIT. D.R सुनवाई क" तारीख/Date…

Smt. Bharti Pinakin Bajaj, Rajkot vs. The ITO, Ward-2 (1) (2), Rajkot

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

ITA 131/RJT/2020[2015-16]Status: DisposedITAT Rajkot11 Nov 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 131/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2015-2016 Bharati Pinakin Bajaj, I.T.O., Hasmatraj Building, Vs. Ward-2(1)(2), Opposite Brahmapuri Hall, Rajkot. Rajkot. C/O D.R. Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, Opp. Imperial Hotel, Rajkot-360001. Pan: Amrpb4153C

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 142(1)Section 144Section 271Section 271(1)(b)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 131/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2015-2016 Bharati Pinakin Bajaj, I.T.O., Hasmatraj Building, Vs. Ward-2(1)(2), Opposite Brahmapuri hall, Rajkot. Rajkot. C/O D.R. Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, Opp. Imperial Hotel, Rajkot-360001. PAN: AMRPB4153C Assessee by : Written Submission Revenue by : Shri B.D. Gupta, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 03/11/2022 घोषणा क" तारीख…

Bhartiben Pinakin Bajaj, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, the appeal of the assessee is allowed

ITA 211/RJT/2019[2010-11]Status: DisposedITAT Rajkot31 Oct 2022AY 2010-11
For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 144Section 147Section 271Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Bharti Pinakin Bajaj, ITO, Hasmatrai Building, Ward-2(1)(2), Opposite Brahmapuri Hall, Vs Rajkot Rajkot (Respondent) PAN: AMRPB415C (Appellant) Assessee by: Written Submission Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 31-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2010-11, arises from order of th…

Shri Mukeshkumar Pravinchandra Juthani, Junagadh vs. The ITO, Ward-2, Junagadh

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

ITA 117/RJT/2019[2015-16]Status: DisposedITAT Rajkot16 Sept 2022AY 2015-16
For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 142(1)Section 143(2)Section 144Section 271Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Mukeshkumar The I.T.O. Ward-2, Pravinchandra Juthani Junagadh Malia Hatina, Kailash Vs (Respondent) Garbi Chowk, Junagadh PAN No: ABMPJ0103A (Appellant) Appellant by : Written Submission Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 30-08-2022 Date of pronouncement : 16-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- The present appeal has been filed by the Assessee aga…

Amrutlal Chhaganlal Tanna, Jamnagar vs. The Income Tax Officer, Ward-2(2), Jamnagar

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

ITA 253/RJT/2018[2009-10]Status: DisposedITAT Rajkot14 Sept 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 253/Rjt/2018 िनधा"रण वष"/Asstt. Years: 2009-2010

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 144Section 271(1)(a)Section 271(1)(b)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 253/Rjt/2018 िनधा"रण वष"/Asstt. Years: 2009-2010 Shri Amrutlal Chhaganlal Tanna, I.T.O., B-6, Sneh Pooja Apartment, Vs. Ward-2(2), 6/1, Patel Colony, Jamnagar. Jamnagar. PAN: ADQPT2507E Assessee by : Shri Chetan Agarwal, A.R Revenue by : Shri B.D. Gupta, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 06/07/2022 घोषणा क" तारीख /Date of Pronouncement: 14/09/2022 आदेश/O R D E R PER BENCH: The captioned appeal…

Ramkrupa Cot-Gin Corporation, at. Chhapra, Tal.Lodhika, Dist.Rajkot vs. The Income Tax Officer-Ward-1 (2) (2), Rajkot

In the result, the appeal of the assessee is dismissed

ITA 54/RJT/2019[2013-14]Status: DisposedITAT Rajkot29 Mar 2022AY 2013-14
For Appellant: Withdrawal ApplicationFor Respondent: Shri S.S. Rathi, Sr. D.R
Section 142(1)Section 144Section 271Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member [Conducted through E-Court at Ahmedabad] ITA No. 54 /Rjt/2019 Assessment Year 2013-14 Ramkrushna Cot Gin ITO, Corp, Ward-1(1)(2), At. Chhapra, Vs Rajkot Tal. Lodhika, (Respondent) Rajkot PAN: AAJFR6574R (Appellant) Assessee by: Withdrawal Application Revenue by: Shri S.S. Rathi, Sr. D.R. Date of hearing : 09-03-2022 Date of pronouncement : 30-03-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against…