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M/S Shiv Shipping Services vs Income Tax Settlement Commission, ... on 27 April, 2021 cites

Smt. Pritiben Bharatbhai Shah,, ... vs The Income Tax Officer, Ward-5(2)(3),, ... on 31 July, 2019

(PER : HONOURABLE MR. JUSTICE R.M.CHHAYA) Heard Mr. B.S.Soparkar, learned advocate for the petitioner. It is the case of the petitioner that Settlement Commission while considering the issue of interest has not properly interpreted the provisions of Section 234B(2A) of the Income Tax Act, 1961. Mr. B.S. Soparkar, learned advocate for the petitioner has relied upon the decisions of the Division Bench of this Court in the case of Maheshbhai Shantilal Patel vs. Income Tax Settlement Commission and others rendered in Special Civil Application No.4939 of 2015 dated 14.06.2016 and in the case of Bharatbhai B Shah vs. Income Tax Officer and Others reported in (2013) 355 ITR 373 (Guj). Hence, notice returnable on 14.06.2021.
Income Tax Appellate Tribunal - Ahmedabad Cites 10 - Cited by 7 - Full Document

Maheshbhai Shantilal Patel vs Secretary Income Tax Settlement ... on 13 March, 2018

(PER : HONOURABLE MR. JUSTICE R.M.CHHAYA) Heard Mr. B.S.Soparkar, learned advocate for the petitioner. It is the case of the petitioner that Settlement Commission while considering the issue of interest has not properly interpreted the provisions of Section 234B(2A) of the Income Tax Act, 1961. Mr. B.S. Soparkar, learned advocate for the petitioner has relied upon the decisions of the Division Bench of this Court in the case of Maheshbhai Shantilal Patel vs. Income Tax Settlement Commission and others rendered in Special Civil Application No.4939 of 2015 dated 14.06.2016 and in the case of Bharatbhai B Shah vs. Income Tax Officer and Others reported in (2013) 355 ITR 373 (Guj). Hence, notice returnable on 14.06.2021.
Gujarat High Court Cites 6 - Cited by 2 - A Kureshi - Full Document
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