Somabhai Ambaalal Prajapati v. Assistant Commissioner of Income-tax, Central Ciircle- 2(2), Ahmadabad

88 Taxmann.com 369Reported decision2017#14481 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 256(1)section 256eligible businesssection 44asection 44adsundry creditorssection 44section 69cincome-tax officerunexplained moneysection 153cincome from other sources

Judgments citing Somabhai Ambaalal Prajapati v. Assistant Commissioner of Income-tax, Central Ciircle- 2(2), Ahmadabad

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 221/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Nov 2022AY 2017-18

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 220/BANG/2022[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 219/BANG/2022[2015-16]Status: DisposedITAT Bangalore28 Nov 2022AY 2015-16

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 218/BANG/2022[2014-15]Status: DisposedITAT Bangalore28 Nov 2022AY 2014-15

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 217/BANG/2022[2013-14]Status: DisposedITAT Bangalore28 Nov 2022AY 2013-14

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, all these appeals are partly allowed

ITA 216/BANG/2022[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Solitare World Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2638/DEL/2018[2013-14]Status: DisposedITAT Delhi31 May 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs Acit, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaocs1369R Assessee By : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, Ca Revenue By : Ms. Yagya Saini Kakkar, Cit Dr Date Of Hearing: 14.03.2022 Date Of Pronouncement: 31.05.2022

For Appellant: Sh. Nirbhay Mehta, Adv. &For Respondent: Ms. Yagya Saini Kakkar, CIT DR
Section 127Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs ACIT, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (APPELLANT) (RESPONDENT) PAN No. AAOCS1369R Assessee by : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, CA Revenue by : Ms. Yagya Saini Kakkar, CIT DR Date of Hearing: 14.03.2022 Date of Pronouncement: 31.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

Somabhai Ambaalal Prajapati v. Assistant Commissioner of Income-tax, Central Ciircle- 2(2), Ahmadabad (88 Taxmann.com 369) — Cited in 7 Judgments | BharatTax