Trib.),\nShailesh K. Patel HUF v. ITO

164 Taxmann.com 669Reported decision2024#19414 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(38)Section 144BSection 147Section 148Section 68

Issues it is cited on

price riggingpenny stockprincipal commissioner of income-taxaddition under section 68section 10(38)entry operatoraccommodation entryincome-tax officergenuineness of the transactionreassessment proceedingssection 144bsection 10

Judgments citing Trib.),\nShailesh K. Patel HUF v. ITO

Income Tax Officer 1(1)(3), Ahmedabad vs. Sureshkumar Bhikalal Thakker, Ahmedabad

In the result, the appeal of the Department is allowed

ITA 1593/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2015-16

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Dipen Shukhadia, ARFor Respondent: Shri Ravindra, Sr. DR
Section 10(38)Section 147Section 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.1593/Ahd/2025 (Assessment Year: 2015-16) Income Tax Officer, Ward-1(1)(3), Ahmedabad [PAN No.AANPT1201B] (Appellant) Appellant by: Shri Dipen Shukhadia, AR Respondent by: Shri Ravindra, Sr. DR Date of Hearing 04.11.2025 Date of Pronouncement 06.11.2025 ORDER PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Department against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appea…

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Bhaveshkumar Girishbhai Bhandari, Ahmedabad, Gujarat

In the result, the appeal of the Department is allowed and the order of

ITA 978/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2016-17
For Respondent: Shri Abhijit Sr.DR
Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "B", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं/ITA No.977/Ahd/2025 Asst.Year 2018-19 2. आयकर अपील सं/ITA No.978/Ahd/2025 Asst.Year 2016-17 3. आयकर अपील सं/ITA No.979/Ahd/2025 Asst.Year 2018-19 1. Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 2-3.Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 बनाम/ v/s. 1. Girishkumar Amratlal Bhandari HUF Nava Bazar Himatnagar Himatnagar – 383 001 Dist.Sabarkantha PAN: AADHB 2136 F 2-3.Bhaveshkumar Girishbhai Bhandari…

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Girishkumar Amratlal Bhandari HUF, Himatnagar, Gujarat

In the result, the appeal of the Department is allowed and the order of

ITA 977/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2018-19
For Respondent: Shri Abhijit Sr.DR
Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "B", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं/ITA No.977/Ahd/2025 Asst.Year 2018-19 2. आयकर अपील सं/ITA No.978/Ahd/2025 Asst.Year 2016-17 3. आयकर अपील सं/ITA No.979/Ahd/2025 Asst.Year 2018-19 1. Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 2-3.Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 बनाम/ v/s. 1. Girishkumar Amratlal Bhandari HUF Nava Bazar Himatnagar Himatnagar – 383 001 Dist.Sabarkantha PAN: AADHB 2136 F 2-3.Bhaveshkumar Girishbhai Bhandari…

Gitaben Dineshbhai Patel, Ahmedabad vs. ITO Ward 5(3)(1), Ahmedabad

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

ITA 717/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Anil Kshatriya, AdvocateFor Respondent: Shri Abhijit, Sr. DR
Section 10(38)Section 144BSection 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.717/Ahd/2025 (Assessment Year: 2017-18) Gitaben Dineshbhai Patel, Vs. Income Tax Officer, 2nd Floor, Anison Building, Ward-5(3)(1), Swastik Society, Navrangpura, Ahmedabad Ahmedabad-380009 Now Income Tax Officer, Ward-1(2)(1), Ahmedabad [PAN No.ABEPP8382M] (Appellant) .. (Respondent) Appellant by : Shri Anil Kshatriya, Advocate Respondent by: Shri Abhijit, Sr. DR 14.08.2025 Date of Hearing Date of Pronouncement 04.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIA…

Trib.),\nShailesh K. Patel HUF v. ITO (164 Taxmann.com 669) — Cited in 4 Judgments | BharatTax