Ushakant N Patel v. CIT

282 ITR 553High Court2006#2556 most cited

What is Ushakant N Patel v. CIT authority for?

Under Sections 69 and 69B of the Income-tax Act, the burden of proof to establish that an assessee has made investments not recorded in the books of account lies with the Revenue. The Assessing Officer must first prove that such investments were made before requiring the assessee to explain their source; unsubstantiated material from third parties is not conclusive.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Ushakant N Patel v CIT · Section 69 · Section 69B · burden of proof · onus on Revenue · unexplained investment · unaccounted investment · on-money · loose papers · third-party evidence · additions under 69B · investment not recorded

Also reported as

154 Taxmann 55

Sections most often in play

Section 115BBESection 69BSection 153ASection 143(3)Section 69CSection 132Section 132(4)Section 127

Issues it is cited on

circle ratesection 4(1)section 80ib(10)warrant of authorisationsection 69bsection 60within four yearson-moneyloose paperssection 52section 132(1)on money receipt

Judgments citing Ushakant N Patel v. CIT

HITENDRASINH CHANDRASINH BAKROLA,SURAT vs. ITO, WARD 2(3)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 1279/SRT/2024[2017-18]Status: DisposedITAT Surat06 Apr 2026AY 2017-18

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Ajay Uke, Sr. D.R
Section 115BSection 68

…s of the Department to first demonstrate that the assessee has made payment for investment in the financial year immediately preceding the assessment year. Reliance is placed on the decision of Gujarat High Court in the case of Ushakant N. Patel v. CIT (2006) 282 ITR 553 wherein it was held that the Section 69 begins with the phrase "where in the financial year immediately preceding the assessment year, the assessee has made investment". This confirms the responsibility of 7 I.T.A No.1279/Srt/2024 Hitendrasinh Chandrasinh Bakrola, A.Y.2017-18 the assessing authority to demonstrate that there are unrecorded in…

NARMALA PENNECHAND SARDA,MUMBAI vs. INCOME TAX OFFICER, WARD - 42(2)(4), MUMBAI, MUMBAI

In the result, the addition made by

ITA 7291/MUM/2025[2023-24]Status: DisposedITAT Mumbai11 Feb 2026AY 2023-24

Bench: Shri Pawan Singh& Shri Arun Khodpia(Physical Hearing)

Section 132Section 143(3)Section 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Physical hearing) Nirmala Pennechand Sarda ITO, Ward – 42(2)(4), Mumbai 15-B, Harish Chamber, 3rd Floor, Vs Room No. 832, Kautilya Bhawan, Mandvi, S.O., Mumbai – 400003. C-41 to C-43, G, Block, BKC, [PAN : BIKPS0063G] Mumbai – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Ramesh Kumar Malpani, CA Revenue by Shri Leyaqat Ali Aafaqui, Sr. DR Date of Institution 12.11.2025 Date of hearing 06.01.2026 Date of pronouncement 11.02.2026 Order under section 254(1…

VIRENDRA PRAKASH SHARMA,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 286/JPR/2025[2020-21]Status: DisposedITAT Jaipur16 Jul 2025AY 2020-21
For Appellant: Shri Rajeev Sogani, CA &For Respondent: Smt. Runi Pal, CIT (Th. VC)
Section 132Section 143(3)Section 144C(13)Section 144C(5)Section 153CSection 69

…es to ever having received from the\nassessee? Without agreeing, if the on-money payment is not proved, what is the\npoint in tracing and taxing the person who allegedly has paid the amount?\n\n• Hon'ble Gujarat High Court in the case of Ushakant Patel (2006) 282 ITR 553\n(Guj) held that the burden of proof that the investment in the asset not recorded in\nthe books of account is on the revenue.\n\n• Unsubstantiated material found with the third party cannot be considered as\nconclusive evidence so as to make additions, towards unexplained investments, in\nthe hands of the assessee. Undisputedly no other material…

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

…nue shows that the assessee has made payment, the assessee can be required to explain the source of such expenditure. For the above proposition reliance is placed on the decision of the Hon'ble Gujarat High Court in the case of Ushakant N. Patel v CIT, [2006] 282 ITR 553 wherein in respect of a para-materia provision it has been held that section 69 opens with the words 'where in the financial year immediately preceding the assessment year, the assessee has made investment’. Thus, in the first instance, it is the responsibility of the assessing authority to establish that there are investments made by the assesse…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…investment. As a result, deeming provision of section 69/69B of the Act in regard to unexplained investment is not applicable in the present case. In support, the assessee relies on the decision of Gujarat High Court in the case of Ushakant N. Patel vs. CIT (282 ITR 553). 33. It is further submitted that the onus in relation to section 69/69B lies on the Revenue to show that the payments were made outside the books. In Bafakyh Export House vs. ITO (1995) 53TTJ (Coch-Trib) 293, it is held that there is a material difference on the question of onus between section 68 and section 69. If the case falls u/s 68 of th…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…investment. As a result, deeming provision of section 69/69B of the Act in regard to unexplained investment is not applicable in the present case. In support, the assessee relies on the decision of Gujarat High Court in the case of Ushakant N. Patel vs. CIT (282 ITR 553). 33. It is further submitted that the onus in relation to section 69/69B lies on the Revenue to show that the payments were made outside the books. In Bafakyh Export House vs. ITO (1995) 53TTJ (Coch-Trib) 293, it is held that there is a material difference on the question of onus between section 68 and section 69. If the case falls u/s 68 of th…

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…investment. As a result, deeming provision of section 69/69B of the Act in regard to unexplained investment is not applicable in the present case. In support, the assessee relies on the decision of Gujarat High Court in the case of Ushakant N. Patel vs. CIT (282 ITR 553). 33. It is further submitted that the onus in relation to section 69/69B lies on the Revenue to show that the payments were made outside the books. In Bafakyh Export House vs. ITO (1995) 53TTJ (Coch-Trib) 293, it is held that there is a material difference on the question of onus between section 68 and section 69. If the case falls u/s 68 of th…

UNNIKRISHNAN,PALAKKAD vs. ITO, WARD-2, PALAKKAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 358/COCH/2024[2017-2018]Status: DisposedITAT Cochin30 Sept 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.Sivadas Chettoor, CAFor Respondent: Smt.Girly Albert, Sr.DR
Section 115BSection 133(6)Section 14Section 142(1)Section 144Section 4Section 69Section 69A

…counts, the provisions of Section 69A cannot be applied to the facts and circumstances of the case. Attention is invited to the High Court decisions in the cases of Arbindo sanitary stores vs CIT reported in 276 ITR 549 and Usha Kanth Patel vs CIT reported in 282 ITR 553 attached hereby as Annexure 4. A detailed note shall be submitted at the time of hearing. Ground 6 In case the ITO applied the provisions of Section 115BBE read with section 68/69A/69B for application of tax rates it is submitted that the said section is totally inapplicable to the facts and circumstances of the case and shall be fully explained…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT vs. SMT. URMILABEN KISHORBHAI VIRAMGAMA, RAJKOT

ITA 66/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

MAULESH D. UKANI,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIR-1(1),, RAJKOT-GUJARAT

ITA 46/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT-GUJARAT vs. MAULESH D. UKANI,, RAJKOT-GUJARAT

ITA 44/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. SHRI KISHORBHAI V. VIRAMGAMA,, RAJKOT

ITA 42/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ACIT, CEN. CIR-1, RAJKOT, RAJKOT vs. SMT. JOLIBEN MAHENDRABHAI FALDU, RAJKOT

ITA 41/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI BHOVAN P. RANGANI, RAJKOT

ITA 37/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ACIT, CENTRAL CIRCLE-1,, RAJKOT vs. SMT. SONAL MAULESH UKANI, RAJKOT

ITA 36/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

ASSTT. COMMR. OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. SMITKUMAR P. KANERIA,, RAJKOT

ITA 35/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. BHAVNABEN B. PANCHANI, RAJKOT

ITA 29/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. PANCHSHILABEN JAWAHARBHAI MORI, RAJKOT

ITA 28/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. DIMPLEBEN SMITKUMAR KANERIA, RAJKOT

ITA 24/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

…held by the Supreme Court in Commissioner of Incometax v, Daulatram Rawatmull, (1964 (3) TMI 14-SC), even if circumstances raise a suspicion, suspicion cannot take the place of evidence. (ii) Hon'ble High Court of Gujarat in the case of Ushakant N Patel v CIT 282 ITR 553 (Guj) has held that: As per the binding ratio laid down by the Honorable jurisdictional High Court of Gujarat in the aforesaid judgment, firstly it was incumbent upon the A.O. to establish that said investment i.e. the alleged amount paid on account of impugned bana chithi was in fact poid by the appellant assessee himself and no other assessee o…

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