Taraben Ramanbhai Patel v. ITO

215 ITR 323High Court1995#10602 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 68

Issues it is cited on

income-tax officersection 132previous yearsection 143section 250personsection 14section 143(3)indiatotal incomebusinessdocument

Judgments citing Taraben Ramanbhai Patel v. ITO

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

…of A.O. dt. 23-3-95 of A.Y. 91-92 only. AND Appellate decision dt. 23-11-95 for A.Y. 91-92 is binding for A.Y. 92-93/93-94 as per Hon'ble SC ratio of Radhasomal Satsang's case 193 FIR 321 (SC) & as per Hon'ble GUJ. HC decision of Taraben Ramanlal Patel's case 215 ITR 323 (Guj) and as per amended Income Tax Act 2008. Kindly therefore grant proper justice as Revenue has to act within four corners of I.T. Law and not on the immoral values if any, of the appellant/assessee. Revenue has no jurisdiction to execute Criminal Law. Appropriation is an income under I.T. Act and alleged misappropriation is outside the scope…

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

…of A.O. dt. 23-3-95 of A.Y. 91-92 only. AND Appellate decision dt. 23-11-95 for A.Y. 91-92 is binding for A.Y. 92-93/93-94 as per Hon'ble SC ratio of Radhasomal Satsang's case 193 FIR 321 (SC) & as per Hon'ble GUJ. HC decision of Taraben Ramanlal Patel's case 215 ITR 323 (Guj) and as per amended Income Tax Act 2008. Kindly therefore grant proper justice as Revenue has to act within four corners of I.T. Law and not on the immoral values if any, of the appellant/assessee. Revenue has no jurisdiction to execute Criminal Law. Appropriation is an income under I.T. Act and alleged misappropriation is outside the scope…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…nciple of res- judicata is not applicable in the income- tax matter, but findings of earlier years on the same matter are relevant as per the ratio laid down in (a)Sardar Kehar Singh Vs. CIT [1992] 195 ITR 769 (Raj), (b) Taraben Ramanbhai Patel Vs. ITO [1995] 215 ITR 323(Guj ) and (c )CIT Vs. Hindusthan Motors Ltd. [1991] 192 ITR 619 (Cal ). (d) Hon’ble Apex Court in Parashuram Pottery Works Co. Ltd. Vs. ITO [1977] 106 ITR 1 (SC) 3.5 In a very recent decision, ITAT, Mumbai in the case of Jitendra Udaylal Jain vs. National Faceless Assessment Centre (NFAC) in ITA No. 2042/MUM/2023 held that Addition based on third…

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD RANGE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 827/AHD/2016[2012-13]Status: DisposedITAT Surat14 May 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

…ng the ruling of consistency, it is fully allowable as claimed by the assessee in the light of decision in the case of Radhasaomi Satsang Saomi Bagh vs. CIT (1992) 193 ITR 321(SC) . The Hon`ble Gujarat High Court in the case of Taraben Ramanbhai Patel [1995]n 215 ITR 323 Valsad District Co-operative Bank Ltd. v. ACIT- Valsad /I.T.A. No. 826&827/AHD/2016/A.Y.07-08 & 12-13 & I.T.A.No. 842/AHD/2015 A.Y. 2011-12 Page 6 of 14 (Gujarat) observed that “it is no doubt that strict rule of doctrine of res judicata does not apply to proceeding under the Income Tax Act. At the same time, it is equally true that unless there…

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD RANGE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 826/AHD/2016[2007-08]Status: DisposedITAT Surat14 May 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

…ng the ruling of consistency, it is fully allowable as claimed by the assessee in the light of decision in the case of Radhasaomi Satsang Saomi Bagh vs. CIT (1992) 193 ITR 321(SC) . The Hon`ble Gujarat High Court in the case of Taraben Ramanbhai Patel [1995]n 215 ITR 323 Valsad District Co-operative Bank Ltd. v. ACIT- Valsad /I.T.A. No. 826&827/AHD/2016/A.Y.07-08 & 12-13 & I.T.A.No. 842/AHD/2015 A.Y. 2011-12 Page 6 of 14 (Gujarat) observed that “it is no doubt that strict rule of doctrine of res judicata does not apply to proceeding under the Income Tax Act. At the same time, it is equally true that unless there…

VALSAD DISTRICT CO.OP .BANK LTD.,,SURAT vs. DY.CIT,VALSAD CIRCLE,, VALSAD

In the result, the appeal of the assessee is partly allowed for this assessment year

ITA 842/AHD/2015[2011-12]Status: DisposedITAT Surat14 May 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O. P. Meena

Section 143Section 143(3)Section 36(1)Section 36(1)(v)Section 37Section 37(1)

…ng the ruling of consistency, it is fully allowable as claimed by the assessee in the light of decision in the case of Radhasaomi Satsang Saomi Bagh vs. CIT (1992) 193 ITR 321(SC) . The Hon`ble Gujarat High Court in the case of Taraben Ramanbhai Patel [1995]n 215 ITR 323 Valsad District Co-operative Bank Ltd. v. ACIT- Valsad /I.T.A. No. 826&827/AHD/2016/A.Y.07-08 & 12-13 & I.T.A.No. 842/AHD/2015 A.Y. 2011-12 Page 6 of 14 (Gujarat) observed that “it is no doubt that strict rule of doctrine of res judicata does not apply to proceeding under the Income Tax Act. At the same time, it is equally true that unless there…

M/S. RACHNA ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, SURAT

In the result, the appeal of the assessee is allowed

ITA 1889/AHD/2016[2014-15]Status: DisposedITAT Surat30 Apr 2019AY 2014-15

Bench: Shri.Ram Lal Negi & Shri O.P.Meenaआ.अ.सं./I.T.A. No.1889/Ahd/2016 िनधा"रणवष"/Assessment Year : 2014-15 M/S. Rachna Enterprise, Vs. Dcit, Central Circle-1, Aaykar T.P No. 31, F.P. No. 31, Adajan Main Road, Bhavan, Majura Gate, Surat Surat-395009. [Pan: Aaofr 0215 L] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah, Ca Shri Dilip Kumar, Sr. D.R. राज"वक"ओरसे /Revenue By सुनवाईक"तारीख/ Date Of Hearing : 26.03.2019 30.04.2019 उ"ोषणाक"तारीख/Pronouncement On : आदेश /O R D E R Per O. P. Meena Am: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-4, Surat [In Short “The Cit(A)], Dated 28.06.2016 Pertaining To The Assessment Year 2014-15. 2. The Grounds Raised By The Assessee As Under: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Ld. Cit(As) Has Erred In Enhancing The Assessment By Disallowing The Interest To The Extent Of Rs.46,36,800/- By Erroneously Holding That It Is Required To Be Capitalized To The Work In Progress. 2. It Is Therefore Prayed That Enhancement Made By Ld. Cit(Appeals) May Please Be Deleted.”

Section 133ASection 143(3)

…the authorities will not depart from previous decisions at their sweet-will in the absence of material circumstances or reasons for such departure. The learned counsel for the assessee further relied on the following i.e. Taraben Ramanbhai Patel v. ITO (1995)215 ITR 323 (Guj.) and Rachna Enterprise vs. DCIT, Central Circle-1, Surat/ITA No.1889/Ahd/2016/A.Y: 2014-15 Page 5 of 9 Radhaswami Satsang v. CIT (1992) 193 ITR 321(SC). The learned counsel for the assessee submitted that the assessee recognized the revenue of Rs.2,40,93,000/- on account of regular sales of Rs.1,70,93,000/- and disclosure of Rs.70,00,000/…

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, appeal filed by the revenue is dismissed and that of

ITA 289/CTK/2014[2010-11]Status: DisposedITAT Cuttack04 Aug 2017AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri B.K.MohapatraFor Respondent: Shri Kunal Singh, CIT DR
Section 195Section 195(1)Section 195(2)Section 197Section 263Section 40Section 92

…hat the Tribunal was justified in affirming the addition of Rs. 90,000/-. In the result, our answer to the question referred to is in the negative, i.e., in favour of the assessee and against the Revenue". Further, in case of Taraben Ramanbhai Patel v. ITO (215 ITR 323), the Hon'ble Gujrat High Court held that: "It is no doubt true that the strict rule of the doctrine of res judicata does not apply to proceedings under the Income-tax Act. At the same time, it is equally true that unless there is a change of circumstances, the authorities will not depart from previous decisions at their sweet will in the absenc…

M/S. KRISHAK BHARATI COOPERATIVE LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6786/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Mar 2016AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Vijay Ranjan, Adv. Sh. VartikFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 143(2)Section 143(3)Section 263

…ITA NOS. 6785&6786/DEL/2015 (AYRS. 2010-11 & 2011-12) KRISHAK BHARATI CO-OPERATIVE LIMITED VS. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 6785 & 6786/Del/2015 A.Yrs. : 2010-11 & 2011-12 M/s Krishak Bharati Cooperative VS. ACIT, Circle 30(1), Ltd., New Delhi A-60, Kailash Colony, New Delhi – 110 048 (PAN: AAAAK0203G) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Assessee by : Sh. Vijay Ranjan, Adv. Sh. Vartik Choksi, CA & Sh. KVR Krishna, CA De…

M/S. KRISHAK BHARATI COOPERATIVE LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6785/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Mar 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Vijay Ranjan, Adv. Sh. VartikFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 143(2)Section 143(3)Section 263

…ITA NOS. 6785&6786/DEL/2015 (AYRS. 2010-11 & 2011-12) KRISHAK BHARATI CO-OPERATIVE LIMITED VS. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 6785 & 6786/Del/2015 A.Yrs. : 2010-11 & 2011-12 M/s Krishak Bharati Cooperative VS. ACIT, Circle 30(1), Ltd., New Delhi A-60, Kailash Colony, New Delhi – 110 048 (PAN: AAAAK0203G) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Assessee by : Sh. Vijay Ranjan, Adv. Sh. Vartik Choksi, CA & Sh. KVR Krishna, CA De…