T.V. Patel (P.) Ltd. v. DCIT

35 Taxmann 513High Court1987#18201 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 5(1)

Issues it is cited on

jdaprincipal officerright to receivesection 5(1)levy of penaltysection 271(1)notice under section 148section 142income from other sourcescondonation of delaysection 142(1)section 148

Judgments citing T.V. Patel (P.) Ltd. v. DCIT

ITO, CORPORATE WARD1, COIMBATORE, COIMBATORE vs. CHERAN ENTERPRISES PRIVATE LIMITED, COIMBATORE

In the result the appeal of the revenue is allowed for statistical purposes only

ITA 1734/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Oct 2024AY 2014-15

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ Ita No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15

For Appellant: Shri Sharath Rao, CA & Mr.ShreyanshFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 142(1)Section 147Section 148Section 271(1)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ ITA No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 Income Tax Officer, Cheran Enterp…

ITO, CORPORATE WARD1, COIMBATORE vs. CHERAN ENTERPRISES PRIVATE LIMITED, COIMBATORE

In the result the appeal of the revenue is allowed for statistical purposes only

ITA 1733/CHNY/2024[2013-14]Status: DisposedITAT Chennai23 Oct 2024AY 2013-14

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ Ita No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15

For Appellant: Shri Sharath Rao, CA & Mr.ShreyanshFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 142(1)Section 147Section 148Section 271(1)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ ITA No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 Income Tax Officer, Cheran Enterp…

ITO, CORPORATEWARD1, COIMBATORE vs. CHERAN ENTERPRISES PRIVATE LIMITED, COIMBATORE

In the result the appeal of the revenue is allowed for statistical purposes only

ITA 1730/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Oct 2024AY 2014-15

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ Ita No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15

For Appellant: Shri Sharath Rao, CA & Mr.ShreyanshFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 142(1)Section 147Section 148Section 271(1)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ ITA No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 Income Tax Officer, Cheran Enterp…

ITO, CORPORATE WARD1, COIMBATORE vs. CHERAN ENTERPRISES PRIVATE LIMITED, COIMBATORE

In the result the appeal of the revenue is allowed for statistical purposes only

ITA 1717/CHNY/2024[2013-14]Status: DisposedITAT Chennai23 Oct 2024AY 2013-14

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ Ita No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ Ita No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15

For Appellant: Shri Sharath Rao, CA & Mr.ShreyanshFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 142(1)Section 147Section 148Section 271(1)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि, न्याययक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1717/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1730/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 आयकर अपील सं./ ITA No.1733/Chny/2024, निर्धारण वर्ा /Assessment Years:2013-14 आयकर अपील सं./ ITA No.1734/Chny/2024, निर्धारण वर्ा /Assessment Years:2014-15 Income Tax Officer, Cheran Enterp…

RAVI PODDAR,JAIPUR vs. ACIT, JAIPUR

In the result, ground no. 2 of the assessee’s appeal is allowed

ITA 130/JPR/2016[2008-09]Status: DisposedITAT Jaipur24 Mar 2017AY 2008-09
For Appellant: Shri Manish Agrawal (C.A.)For Respondent: Shri Prem Prakash Meena (JCIT)
Section 148Section 2

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 130/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Shri Ravi Poddar The ACIT, C-17, SJS Highway, Bani Park, Circle-3, Vs. Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPD 3822 B izR;FkhZ@Respondent vihykFkhZ@Appellant fu/kZkfjrh dh vksj ls@Assessee by : Shri Manish Agrawal (C.A.) jktLo dh vksj ls@Revenue by :Shri Prem Prakash Meena (JCIT) lquokb…