Sudhirbahai Pravinkant Thaker v. ITO

147 Taxmann.com 222Income Tax Appellate Tribunal2023#8784 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 69ASection 143(3)Section 115BBESection 142(1)Section 143(2)Section 250Section 68Section 115JB

Issues it is cited on

unexplained moneysection 69alimited scrutinysection 115bbsection 115bsection 69section 115bbeincome from other sourcessection 115undisclosed incomeassistant commissionerprevious year

Judgments citing Sudhirbahai Pravinkant Thaker v. ITO

MALINI JIGNESH DOSHI,AHMEDABAD vs. ITO WARD 5(3)(1), AHMEDABAD

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

ITA 755/AHD/2025[2017-2018]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-2018

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Ankit Choksi, ARFor Respondent: Shri Ravindra, Sr. DR
Section 115BSection 143(3)Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.755/Ahd/2025 (Assessment Year: 2017-18) Malini Jignesh Doshi, Vs. Income Tax Officer, A-104, Sugam Avenue, Ward-5(3)(1), Vikas Gruh Road, Ahmedabad Opp. Mahalaxmi Complex, Paldi, Ahmedabad-380007 [PAN No.AGZPD5058Q] (Appellant) .. (Respondent) Appellant by : Shri Ankit Choksi, AR Respondent by: Shri Ravindra, Sr. DR 03.11.2025 Date of Hearing Date of Pronouncement 06.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the As…

VYANKATESH NARAYAN KULKARNI,THANE vs. INCOME TAX OFFICER RANGE 3(4), THANE

In the result, this ground of appeal is

ITA 1850/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Aug 2025AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Vyankatesh Narayan Kulkarni Ito, Ward – 3(4), Thane 301, Sunflower Tower, Kharkar Ali Road, Vs Ashar It Park, 6Th Floor, Road Parvati Bhavan, Thane West, No. 16Z, Wagle Industrial Mumbai-400604. Estate, Thane West -400604, [Pan No. Agmpk6406E] Maharashtra. Appellant / Assessee Respondent / Revenue

Section 254(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Vyankatesh Narayan Kulkarni ITO, Ward – 3(4), Thane 301, Sunflower Tower, Kharkar Ali Road, Vs Ashar IT Park, 6th Floor, Road Parvati Bhavan, Thane West, No. 16Z, Wagle Industrial Mumbai-400604. Estate, Thane West -400604, [PAN No. AGMPK6406E] Maharashtra. Appellant / Assessee Respondent / Revenue Assessee by Shri Dharmesh Shah, Advocate a/w Ms. Mitali Parekh Revenue by Sh. Surendra Mohan, Sr. DR Date of Institution 19.03.2025 Date of hearing 23.07.2025 Date of pronouncement 29.08.2025 Order unde…

NAM TECHNOLOGIES PRIVATE LIMITED ,MUMBAI vs. ACIT 14(2)(2), MUMBAI

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

ITA 3015/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Jun 2025AY 2017-18

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Tarang Mehta, AdvFor Respondent: Shri Leyaqat Ali Aafaqui, SR AR
Section 115JSection 143(2)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM NAM Technologies Private Limited ACIT-14(2)(2), Mumbai 4, Neelkanth Shopping Arcade, Opp. Fine Arts Hall, Chembur, Mumbai – Vs. 400071 PAN/GIR No. AAFCA9204L (Appellant) : (Respondent) Assessee by : Shri Tarang Mehta, Adv. Respondent by : Shri Leyaqat Ali Aafaqui, SR AR Date of Hearing : 18.06.2025 Date of Pronouncement : 23.06.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) Delhi (‘l…

MANSUKHLAL RATANSHI RADIA,ANAND vs. THE ACIT, CIRCLE INTL. TAXATION, VADODARA

In the result, the appeal of the assessee is allowed

ITA 911/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Ms. Neeju Gupta, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.911/Ahd/2023 (Assessment Year: 2017-18) Mansukhlal Ratanshi Radia, Vs. Assistant Commissioner of Kaushali, Opp: Ashish Bunglows, Income Tax, Vidyanagar Road, Karamsad, Circle International Anand-388325 Taxation, Vadodara [PAN No.CEKPR3765K] (Appellant) .. (Respondent) Appellant by : Shri Divyakant Parikh, A.R. Respondent by: Ms. Neeju Gupta, Sr. DR Date of Hearing 13.03.2025 25.03.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDIC…

LALLANSINGH MANSARAM YADAV,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2160/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2160/Ahd/2024 (Assessment Year: 2017-18) Lallansingh Mansaram Yadav, Vs. Income Tax Officer, 11, Ishan Bungalows, Sun N Step Ward-7(2)(1), Club Road, Thaltej, Ahmedabad Ahmedabad-380054 [PAN No.ABBP8779L] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, A.R. Respondent by: Shri Ravindra, Sr. DR 17.02.2025 Date of Hearing Date of Pronouncement 20.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee agai…

MAHENDRAKUMAR PRAHLADBHAI VAGHELA,MANSA vs. ITO (INT. TXN)-1 - AHMEDABAD, INTERNATIONAL TAXATION, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1297/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2017-18

Bench: Dr. Brr Kumar(Now Hon’Ble) & Shri Siddhartha Nautiyal

For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri Sanjay Kumar, Sr. D.R
Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER (Now Hon’ble Vice President) & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 1297/Ahd/2024 (Assessment Year: 2017-18) Mahendrakumar Prahladbhai Vs. ITO (Int. Txn.)-1, Vaghela Ahmedabad Vaghari Vas, Itadara, Mansa Gandhinagar, Gujarat, 382424 [PAN No.ANQPV2834C] (Appellant) .. (Respondent) Appellant by : Shri Vivek Chavda, AR Respondent by: Shri Sanjay Kumar, Sr. D.R. Date of Hearing 23.10.2024 Date of Pronouncement 05.12.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the Assessee a…

SAJID DASTAGIR SAYYED,LATUR vs. WARD 1 LATUR, LATUR

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

ITA 1181/PUN/2024[2014-15]Status: DisposedITAT Pune28 Oct 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Arvind Desai
Section 69A

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1181/PUN/2024 धििाारण वर्ा / Assessment Year : 2014-15 Sajid Dastagir Sayyed, ITO, Ward -1, 1, Mande Dal Mill Samrat Chowk, Latur Latur – 413512, Maharashtra Vs. PAN : BUAPS8016H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Department by : Shri Arvind Desai Date of hearing : 22-10-2024 Date of 28-10-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the as…

SHOBNA AGARWAL,AJMER ROAD JAIPUR vs. ACIT CIRCLE-2 , JAIPUR

ITA 226/JPR/2024[2017-2018]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-2018

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Vedant Agarwal, AdvFor Respondent: Sh. A. S. Nehra, Addl. CIT
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 226/JP/2024 fu/kZkj.k o"kZ@AssessmentYear :2017-18 Shobna Agarwal, ACIT, Vs. Opp. Hathroi School, Ajmer Circle-02, Road, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABRPA 9506 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Sh. Vedant Agarwal, Adv. jktLo dh vksj ls@Revenue by: Sh. A. S. Nehra, A…

THE DCIT CENTRAL-1, INDORE vs. SHRI ASHISH NIGAM, INDORE

In the result, appeal of the Revenue is dismissed

ITA 31/IND/2023[2017-18]Status: DisposedITAT Indore18 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit Central-1 Ashish Nigam Indore 15, Bada Sarafa Vs. Indore (Appellant / Revenue) (Respondent/ Assessee) Pan: Ablpn6361M Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Ms. Shreya Jain, Ar Date Of Hearing 04.06.2024 Date Of Pronouncement 18.07.2024

Section 132Section 44ASection 69

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER DCIT Central-1 Ashish Nigam Indore 15, Bada Sarafa Vs. Indore (Appellant / Revenue) (Respondent/ Assessee) PAN: ABLPN6361M Revenue by Shri Ashish Porwal, Sr. DR Assessee by Ms. Shreya Jain, AR Date of Hearing 04.06.2024 Date of Pronouncement 18.07.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by the revenue is directed against the order dated 02.11.2022 of the Commissioner of Income Tax (Appeal)-3, Bhopal for A.Y.2017-18. The…

INCOME TAX OFFICER, YAVATMAL vs. SANJAY BANSILAL JAISWAL, YAVATMAL

In the result, appeal filed by the Revenue is dismissed

ITA 324/NAG/2023[2018-19]Status: DisposedITAT Nagpur13 May 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 133(6)Section 142(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.324/Nag./2023 (Assessment Year : 2018-19) Income Tax Officer ……………. Appellant Yavatmal 445 001 v/s Sanjay Bansilal Jaiswal ……………. Respondent Sitavandam Building, Datey College Road Tilakwadi 445 001 PAN – ABKPJ2683D Assessee by : Shri Mukesh Agrawal Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 13/05/2024 Date of Order – 13/05/2024 O R D E R PER K.M. ROY, A.M. The present appeal has been filed by the Revenue challenging the impugned order dated 26/07/2023…

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

ITA 549/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2012-13

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

…cash deposits. The Ld. AR relied upon the following decisions :- a) Vijaykumar Vithaldas Prajapati vs. ITO - ITA No.1536/Ahd/2019 (Ahmedabad) b) Sudhirbahai Pravinkant Thaker vs. ITO – (2017) 88 Taxmann.com 382 (Ahmedabad) c) Ajit Bapu Satam vs. DCIT – (2023) 147 Taxmann.com 222 (Mumbai) d) CCIT vs. Shailesh Rasiklal Mehta – (2009) 176 Taxman 270 (Gujarat) 8. Thus, the Ld. AR submitted that the CIT(A) was not justified in confirming the impugned addition and the same may be deleted. 9. As regards to ground nos.3 to 7, the Ld. AR submitted that the same are general in nature. 10. The Ld. DR submitted that the r…

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

ITA 548/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2010-11

Bench: Ms. Suchitra Kamble

Section 147Section 148Section 234ASection 271(1)(c)Section 271FSection 69A

…cash deposits. The Ld. AR relied upon the following decisions :- a) Vijaykumar Vithaldas Prajapati vs. ITO - ITA No.1536/Ahd/2019 (Ahmedabad) b) Sudhirbahai Pravinkant Thaker vs. ITO – (2017) 88 Taxmann.com 382 (Ahmedabad) c) Ajit Bapu Satam vs. DCIT – (2023) 147 Taxmann.com 222 (Mumbai) d) CCIT vs. Shailesh Rasiklal Mehta – (2009) 176 Taxman 270 (Gujarat) 8. Thus, the Ld. AR submitted that the CIT(A) was not justified in confirming the impugned addition and the same may be deleted. 9. As regards to ground nos.3 to 7, the Ld. AR submitted that the same are general in nature. 10. The Ld. DR submitted that the r…

Sudhirbahai Pravinkant Thaker v. ITO (147 Taxmann.com 222) — Cited in 12 Judgments | BharatTax