Section 153BI of the Income Tax Act

28 judgments on BharatTax turn on Section 153BI.

Judgments on Section 153BI

The Jt CIT (OSD), Central Circle-2(2), Ahmedabad vs. Shri Sandip Kantilal Andani, Ahmedabad

In the result, the appeal of the Department is dismissed

ITSSA 66/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad17 Jan 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyali.T.(Ss)A. No. 62/Ahd/2021 (Assessment Year: 2012-13) Joint Commissioner Of Income Vs. Shri Vyomesh Vinodrai Patel, Tax (Osd), 18, Satyam Bunglows, Central Circle-2(2), Opp. Karnavati Club, Jodhpur, Ahmedabad Satellite, Ahmedabad [Pan No.Akgpp2230D] (Appellant) .. (Respondent) I.T.(Ss)A. No. 65/Ahd/2021 (Assessment Year: 2018-19) Joint Commissioner Of Income Vs. Shri Krunal Hanubhai Sangani, Tax (Osd), 55, Satyam Bunglows, Central Circle-2(2), Opp. Karnavati Club, B/S Fun Ahmedabad Republic, Satellite, Ahmedabad [Pan No.Btkps1193L] (Appellant) .. (Respondent) I.T.(Ss)A. No. 66/Ahd/2021 (Assessment Year: 2018-19) Joint Commissioner Of Income Vs. Shri Sandip Kantilal Andani, Tax (Osd), C-302, Saphire Green, Opp. Central Circle-2(2), Hariharshray Bunglows, Thaltej, Ahmedabad Ahmedabad [Pan No.Ajrpa8502H] (Appellant) .. (Respondent)

For Appellant: Shri Parin S Shah, A.RFor Respondent: Shri Sudhendu Das, CIT D.R
Section 132Section 153ASection 153BSection 158B

The Jt. CIT (OSD), Central Circle-2(2), Ahmedabad vs. Shri Krunal Hanubhai Sangani, Ahmedabad

In the result, the appeal of the Department is dismissed

ITSSA 65/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad17 Jan 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyali.T.(Ss)A. No. 62/Ahd/2021 (Assessment Year: 2012-13) Joint Commissioner Of Income Vs. Shri Vyomesh Vinodrai Patel, Tax (Osd), 18, Satyam Bunglows, Central Circle-2(2), Opp. Karnavati Club, Jodhpur, Ahmedabad Satellite, Ahmedabad [Pan No.Akgpp2230D] (Appellant) .. (Respondent) I.T.(Ss)A. No. 65/Ahd/2021 (Assessment Year: 2018-19) Joint Commissioner Of Income Vs. Shri Krunal Hanubhai Sangani, Tax (Osd), 55, Satyam Bunglows, Central Circle-2(2), Opp. Karnavati Club, B/S Fun Ahmedabad Republic, Satellite, Ahmedabad [Pan No.Btkps1193L] (Appellant) .. (Respondent) I.T.(Ss)A. No. 66/Ahd/2021 (Assessment Year: 2018-19) Joint Commissioner Of Income Vs. Shri Sandip Kantilal Andani, Tax (Osd), C-302, Saphire Green, Opp. Central Circle-2(2), Hariharshray Bunglows, Thaltej, Ahmedabad Ahmedabad [Pan No.Ajrpa8502H] (Appellant) .. (Respondent)

For Appellant: Shri Parin S Shah, A.RFor Respondent: Shri Sudhendu Das, CIT D.R
Section 132Section 153ASection 153BSection 158B

The Jt. CIT, Central Circle-2(2), Ahmedabad vs. Shri Vyomesh Vinodrai Patel, Ahmedabad

In the result, the appeal of the Department is dismissed

ITSSA 62/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 Jan 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyali.T.(Ss)A. No. 62/Ahd/2021 (Assessment Year: 2012-13) Joint Commissioner Of Income Vs. Shri Vyomesh Vinodrai Patel, Tax (Osd), 18, Satyam Bunglows, Central Circle-2(2), Opp. Karnavati Club, Jodhpur, Ahmedabad Satellite, Ahmedabad [Pan No.Akgpp2230D] (Appellant) .. (Respondent) I.T.(Ss)A. No. 65/Ahd/2021 (Assessment Year: 2018-19) Joint Commissioner Of Income Vs. Shri Krunal Hanubhai Sangani, Tax (Osd), 55, Satyam Bunglows, Central Circle-2(2), Opp. Karnavati Club, B/S Fun Ahmedabad Republic, Satellite, Ahmedabad [Pan No.Btkps1193L] (Appellant) .. (Respondent) I.T.(Ss)A. No. 66/Ahd/2021 (Assessment Year: 2018-19) Joint Commissioner Of Income Vs. Shri Sandip Kantilal Andani, Tax (Osd), C-302, Saphire Green, Opp. Central Circle-2(2), Hariharshray Bunglows, Thaltej, Ahmedabad Ahmedabad [Pan No.Ajrpa8502H] (Appellant) .. (Respondent)

For Appellant: Shri Parin S Shah, A.RFor Respondent: Shri Sudhendu Das, CIT D.R
Section 132Section 153ASection 153BSection 158B

The ACIT, Central Circle-3, Vadodara vs. M/S. Merit Sales Pvt. Ltd., Vadodara

In the result, the appeal filed by the Revenue is hereby dismissed

ITSSA 83/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad27 Oct 2023AY 2011-12
Section 131Section 153ASection 153A(1)

The ACIT, Central Circle-1(2), Ahmedabad vs. Shri Mihir Subodhbhai Shah, Ahmedabad

ITSSA 53/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad19 Apr 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumarआयकरअपीलसं./It(Ss)A Nos. 52 & 53/Ahd/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Years: 2011-12 & 2014-15 िनधा"रणवष" िनधा"रणवष" A.C.I.T, Shri Mihir Subodhbhai Shah Central Circle-1(2), A-203, Krishna Tower, Opp. Ahmedabad Company Petrol Pump, Vs. Anandnagar Road, Satellite, Ahmedabad

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri A. P. Singh, CIT D.R
Section 132Section 132(1)Section 153ASection 158B

The ACIT, Central Circle-1(2), Ahmedabad vs. Shri Mihir Subodhbhai Shah, Ahmedabad

ITSSA 52/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad19 Apr 2023AY 2011-12

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumarआयकरअपीलसं./It(Ss)A Nos. 52 & 53/Ahd/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Years: 2011-12 & 2014-15 िनधा"रणवष" िनधा"रणवष" A.C.I.T, Shri Mihir Subodhbhai Shah Central Circle-1(2), A-203, Krishna Tower, Opp. Ahmedabad Company Petrol Pump, Vs. Anandnagar Road, Satellite, Ahmedabad

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri A. P. Singh, CIT D.R
Section 132Section 132(1)Section 153ASection 158B

Mihir Subodhbhai Shah, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

ITSSA 47/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad19 Apr 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumarआयकरअपीलसं./It(Ss)A Nos. 52 & 53/Ahd/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Years: 2011-12 & 2014-15 िनधा"रणवष" िनधा"रणवष" A.C.I.T, Shri Mihir Subodhbhai Shah Central Circle-1(2), A-203, Krishna Tower, Opp. Ahmedabad Company Petrol Pump, Vs. Anandnagar Road, Satellite, Ahmedabad

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri A. P. Singh, CIT D.R
Section 132Section 132(1)Section 153ASection 158B

Mihir Subodhbhai Shah, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

ITSSA 46/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad19 Apr 2023AY 2013-14

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumarआयकरअपीलसं./It(Ss)A Nos. 52 & 53/Ahd/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Years: 2011-12 & 2014-15 िनधा"रणवष" िनधा"रणवष" A.C.I.T, Shri Mihir Subodhbhai Shah Central Circle-1(2), A-203, Krishna Tower, Opp. Ahmedabad Company Petrol Pump, Vs. Anandnagar Road, Satellite, Ahmedabad

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri A. P. Singh, CIT D.R
Section 132Section 132(1)Section 153ASection 158B
Section 153BI of the Income Tax Act — Case Laws | BharatTax