Tours5 Com v. ITO

176 Taxmann.com 496Reported decision#23170 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 1961 Section 250 of the Income-tax Act Section 148 Section 151 Section 271(1)(c)Section 127 Section 127 of the Income-tax Act Section 133(6)

Issues it is cited on

section 271(1)(c)appeal before the tribunal section 25 section 144 section 148 opportunity of being heard section 147 section 250 india nfac document

Judgments citing Tours5 Com v. ITO

Vanmalibhai Muljibhai Patel L/H Ranjanben Deepakbhai Patel, Na vs. Arivs.ITO, Ward 5, Navsari

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

ITA 345/SRT/2025[2011-12]Status: DisposedITAT Surat04 Dec 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.345/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Vanmalibhai Muljibhai Patel, Vs. Ito, L/H Of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abjpp3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 127Section 144Section 147Section 148Section 234BSection 250Section 251(1)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.345/SRT/2025 Assessment Year: (2011-12) (Hybrid hearing) Vanmalibhai Muljibhai Patel, Vs. ITO, L/H of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABJPP3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Ms. Jayshree Thakur, Sr. DR Date of Hearing 23/09/2025 Date of Pronouncement 04/12/2025 आदेश / O R D E R PER BIJAYANAND…

Gaurava Mishra, Raipur vs. ITO, Ward 3(2)(8), Surat

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

ITA 104/SRT/2025[2012-13]Status: DisposedITAT Surat17 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.104/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Gaurav Mishra, Vs. Ito, Present Address: - Ward -3 (2)(8), 80, Bayshore Road, Unit No.28, Surat (Costa Del Sol), Singapore – 46992 Permanent Address: 605, Spathik Shilla, Sundar Nagar Purani Basti, So Raipur – 492001, C.G., India "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amkpm6042J (Appellant) (Respondent) Appellant By Shri Veekass Sharma, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/09/2025 Date Of Pronouncement 17/11/2025

Section 127Section 133(6)Section 143(2)Section 144Section 148Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.104/SRT/2025 Assessment Year: (2012-13) (Hybrid hearing) Gaurav Mishra, Vs. ITO, Present address: - Ward -3 (2)(8), 80, Bayshore Road, Unit No.28, Surat (Costa Del Sol), Singapore – 46992 Permanent Address: 605, Spathik Shilla, Sundar Nagar Purani Basti, SO Raipur – 492001, C.G., India "थायीलेखासं./जीआइआरसं./PAN/GIR No: AMKPM6042J (Appellant) (Respondent) Appellant by Shri Veekass Sharma, AR Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 0…

Prime Co Operative Bank Ltd, Surat vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Surat

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

ITA 19/SRT/2025[2013-14]Status: DisposedITAT Surat10 Nov 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.19/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Prime Co-Operative Bank Ltd., Vs. Acit, Khatodra, Ring Road, Surat – Circle-1(1)(1), 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcp7117M (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Aashish Pophare, Cit-Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

Section 144Section 148Section 148ASection 151Section 250Section 251(1)(a)Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.19/SRT/2025 Assessment Year: 2013-14 (Hybrid hearing) Prime Co-Operative Bank Ltd., Vs. ACIT, Khatodra, Ring Road, Surat – Circle-1(1)(1), 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCP7117M (Appellant) (Respondent) Appellant by Shri Hiren Vepari, CA Respondent by Shri Aashish Pophare, CIT-DR Date of Hearing 12/08/2025 Date of Pronouncement 10/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the o…