Sunil Thomas v. ITO

127 Taxmann.com 275Supreme Court of India2021#11038 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

section 119(2)(a)computer assisted scrutiny selection section 163 section 66 section 116 substance over form section 124(3)third party information section 124 shell company colourable device section 119(2)

Judgments citing Sunil Thomas v. ITO

Income Tax Officer Ward-1 Jhunjhunu, Jhunjhunu vs. Bagaria Trade Impex, Churu

In the result, appeal of the Revenue is allowed and order of the AO is

ITA 705/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Sandeep Goel, Adv., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 139Section 143(2)Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15) Income Tax Officer, Ward-01, Jhunjhunu Vs. Appellant Bagaria Trade Impex, Near, State Bank of India, Churu 331 001 Respondent PAN No.: AALFB 6581E Appellant by : Mr. Sandeep Goel, Adv., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT-DR Date of hearing : 11/09/2025 Date of pronouncement : 29/09/2025 ORDER PER GAGAN GOYAL, A.M: These three appeals by revenue are directed against the order of NFAC, Delhi dated 27.0…

Income Tax Officer Ward 1 Jhunjhunu, Jhunjhunu vs. Bagaria Trade Impex, Churu

In the result, appeal of the Revenue is allowed and order of the AO is

ITA 697/JPR/2025[2014-15]Status: DisposedITAT Jaipur29 Sept 2025AY 2014-15

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Sandeep Goel, Adv., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 139Section 143(2)Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15) Income Tax Officer, Ward-01, Jhunjhunu Appellant Vs. Bagaria Trade Impex, Near, State Bank of India, Churu 331 001 PAN No.: AALFB 6581E Respondent Appellant by : Mr. Sandeep Goel, Adv., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT-DR Date of hearing : 11/09/2025 Date of pronouncement : 29/09/2025 ORDER PER GAGAN GOYAL, A.M: These three appeals by revenue are directed against the order of NFAC, Delhi dated 27.0…

Income Tax Officer Ward 1 Jhunjhunu, Jhunjhunu vs. Bagaria Trade Impex, Churu

In the result, appeal of the Revenue is allowed and order of the AO is

ITA 696/JPR/2025[2013-14]Status: DisposedITAT Jaipur29 Sept 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Sandeep Goel, Adv., Ld. ARFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 139Section 143(2)Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.696, 697 & 705/JPR/2025 (A. Y. 2013-14 & 2014-15) Income Tax Officer, Ward-01, Jhunjhunu Bagaria Trade Impex, Near, State Bank of India, Churu 331 001 PAN No.: AALFB 6581E Appellant Vs. Respondent Appellant by : Mr. Sandeep Goel, Adv., Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT-DR Date of hearing : 11/09/2025 Date of pronouncement : 29/09/2025 ORDER PER GAGAN GOYAL, A.M: These three appeals by revenue are directed against the order of NFAC, Delhi da…

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

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

Veenita Enterprise Pvt. Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

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

ITA 1199/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2009-10

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 132(4)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Veenita Enterprise Pvt. The DCIT, Ltd. Central Circle-1(1), 512/10, Road No.4, Vs Ahmedabad Kathwada GIDC, P Phase-2, Kathwada, Ahmedabad-382230 PAN: AACCV2313G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 19-03-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed b…

M/S. Softtouch Cosmetic (Mktg.) Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Bhavnagar

In the result, appeal of the assessee is dismissed

ITA 645/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2005-06

For Appellant: Shri Kiran C. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R

Section 143(3)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2005-06 Softtouch Cosmetic The ITO, (Mktg) P. Ltd., Ward-1(2), 321, Madhav Hill, Vs Bhavnagar Waghawadi Road, (Respondent) Bhavnagar-364001 PAN: AAFCS7461R (Appellant) Assessee by: Shri Kiran C. Shah, A.R. Revenue by: Shri Purushottam Kumar, Sr. D.R. Date of hearing : 10-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissio…

Hareshgiri Pratapgiri Gaushvami, Bhavnagar vs. ITO, Ward-2(3), Bhavnagar

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

ITA 2051/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2014-15

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri S.H. Solanki, Sr. D.R

Section 131Section 131(1)Section 234ASection 271Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Hareshgiri Pratapgiri ITO, Gaushvami At- Kukad, Ward-2(3), Vill: Kukad, Darbar Vs Bhavnagar, Street, Ta- Ghodha, Nakubaug, Near Bhavnagar Jashonath Chowk, PAN: ANEPG7019E Bhavanagr-364001 (Appellant) (Respondent) Assessee by: Shri Parimalsingh B. Parmar, A.R. Revenue by: Shri S.H. Solanki, Sr. D.R. Date of hearing : 03-03-2022 Date of pronouncement : 28-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL,…