Vijaybhai H. Shah v. Dy. CIT

6 SOT 75Income Tax Appellate Tribunal2006#21141 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10(38)Section 14ASection 68Section 10(34)Section 131Section 142(1)Section 143(3)

Judgments citing Vijaybhai H. Shah v. Dy. CIT

ACIT-Central Circle -2(1), Nagpur vs. Shri Nandkumar Khattumal Harchandani, Nagpur

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

…t done so. Therefore, under the facts of the case, the order of the Judicial Member confirming the order of Commissioner (Appeals) deleting the impugned addition was justifiable. [Para-14]” • Hon‟ble Ahmedabad ITAT in the case of Vijaybhai H. Shah v. Dy. CIT (6 SOT 75) held that statement of a person recorded on back of assessee can be used against assessee only if opportunity for cross- examination is granted. • Hon‟ble ITAT Mumbai in the case of Ms. Farrah Maker v. ITO, ITA Number 3801/Mum/2011-Held that the addition u/s 68 of the Act merely on presumptions, suspicions and surmises in respect of penny stocks; d…

ACIT-Central Circle -2(1), Nagpur vs. Shri Nandkumar Khattumal Harchandani, Nagpur

ITA 410/NAG/2019[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

…done so. Therefore, under the facts of the case, the order of the Judicial Member confirming the order of Commissioner (Appeals) deleting the impugned addition was justifiable. [Para- 14]" • Hon'ble Ahmedabad ITAT in the case of Vijaybhai H. Shah v. Dy. CIT (6 SOT 75) held that statement of a person recorded on back of assessee can be used against assessee only if opportunity for cross-examination is granted. • Hon'ble ITAT Mumbai in the case of Ms. Farrah Maker v. ITO, ITA Number 3801/Mum/2011-Held that the addition u/s 68 of the Act merely on presumptions, suspicions and surmises in respect of penny stocks; di…

DCIT 4(1)(2), Mumbai vs. Ahinsa Infrastucture & Developers Ltd, Mumbai

ITA 3735/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Jun 2019AY 2011-12

Bench: Sandeep Gosain, Jm & Shri G. Manjunatha Dy. Cit, Circle – 4(1) Vs. M/S. Ahinsa Infrastructure & Aayakar Bhavan Developers Ltd., M.K.Road, 60, Muljijetha Building 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent) & Co No.282/Mum/2018 (Arising Out Of Ita No.3735/Mum/2017 (Assessment Year: 2011-12) M/S. Ahinsa Infrastructure & Vs. Dy. Cit, Circle – 4(1) Developers Ltd., Aayakar Bhavan 60, Muljijetha Building M.K.Road, 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent)

Section 143(1)Section 143(3)

…of Late Shri D.K. Shah - [I.T.A. No. 2996/M/02, Order Dated 23 January, 2013 (Mumbai-Trib)], Amarjit Singh Bakshi [HUF] v/s. ACIT [(2003) 263 ITR (AT) 75 (Del) (TM)], S.K. Gupta v/s. Dy. CIT- [(1999)63 TTJ (Del) 532], Vijaybhai H. Shah v/s. Dy. CIT - [(2006) 6 SOT 75 (Ahd)], PradeepAmrutlalRunwal v/s. TRO - [(2014) 149 ITD 548 (Pune)], {ACIT v/s. LataMangekshkar - [(1974) 97 ITR 696(Bom)] relied on} unsigned documents is inadmissible documents. In this view of the matter itself the addition made on the basis of such documents deserve to be deleted. c) Further , Loose papers found not from the main office of the…

Meet Marketing, Ahmedabad vs. The Income Tax Officer, S.K.Ward-3, Himatnagar

In the result, the appeal filed by the appellant is allowed

ITA 2697/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad16 Oct 2018AY 2005-06

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Tej Shah, ARFor Respondent: Shri N.J. Vyas, Sr. D.R
Section 131(1)Section 142(1)Section 143(3)Section 148Section 234

…e made solely on the basis of the statement of Shri Bhandari. 4. I also require to cross examine Shri Bhandari and thereof an opportunity to cross examine him is to be provided. 5.It was held by ITAT Ahmedabad "A" Bench in the case of Vijaybhai H.hah Vs. DCIT 6 SOT 75(Ahd) that A.O. making addition in block assessment under S.158BD on the basis of loose papers found during search of G and S showing payment to the assessee and statement of those persons under s. 132(4) without confronting the same to the assessee and without affording the assessee an opportunity of cross examination, such block assessment cannot b…

Vijaybhai H. Shah v. Dy. CIT (6 SOT 75) — Cited in 4 Judgments | BharatTax