Patel I.P. Patel
Mumbai
Dated 23.1.2005
Sd/-
Solicitor."
5
The said document was signed not only by Parmanand Patel and Indu Patel ... Brother of Indu Patel, viz., Dr. Hemant Patel, a practising
surgeon at Mombasa visited the family and only to him late
Parmanand Patel expressed
persons Mrs.
Jyotsnaben Patel, Mrs. Sonal K. Amin and Ms. Pooja Patel @ Roopa
Kumar accessed the accounts of Late Shri Parmanand Bhai Patel
illegally ... 2005. On 27/03/2000, applicant Shravan Patel, Siddharth
Patel and Mrs. Jyotsnaben Patel called a meeting of that firm in
which in connivance with
place reliance on the
decision of Gujarat High Court in Parmanand Patel ( supra) followed by
Tribunal in JP Construction. The Revenue on the other hand ... Revenue submits that the impugned
decision in Parmanand Patel case was rendered prior to amendment
carried out in Section 271(1)(c). Post amendment
assessees placed strong reliance
on the decision in the case of Parmanand Patel (supra). Contention
was raised that whether to institute proceedings for penalty under ... impose penalty, decision of
this Court in the case of Parmanand Patel (supra) would not govern
the present cases. The Tribunal also noticed the change
Parmanand Patel And Indu Patel vs Sudha Chowgule And Ors. [Alongwith ... on 10 January, 2008
Equivalent citations: 2008(2)BOMCR567 ... Chamber Summons No. 456 of 2007 is by Indu Parmanand Patel, who is plaintiff No.2 in Suit No. 2435 of 2005 along with
Commissioner Of Income-Tax vs Parmanand Bhai Patel And Smt. ... on 16 January, 1982
Equivalent citations: [1983]144ITR871(MP)
JUDGMENT
G.P. Singh
withdrawal from the contest; that it was proved that
Shyamacharan Shukla, Parmanand Patel, Laxmishankar Bhate,
Basant Kumar Tiwari, Chakrapani Shukla, Wasudeo Chandrakar,
Bhaskar Singh, Rohini ... because it was incurred not by him, but by one
Parmanand Patel without the knowledge and consent of Mishra,
and that in any event
Patel & Company, was
constituted consisting of four brothers, namely, Jamnadas
Himabhai Patel, Vallabhbhai Himabhai Patel, Gordhandas
Himabhai Patel and Hirubhai Himabhai Patel, all sons ... Hirubhai Patel. On the death of Jamnadas
Himabhai Patel the partnership was reconstituted with
Gordhandas Himabhai Patel, Vallabhbhai Himabhai Patel,
Hirubhai Himabhai Patel, Parmanand Jamnadas
Commissioner Of Income-Tax vs Parmanand M. Patel on 6 July, 2005
Equivalent citations: (2005)198CTR(GUJ)641, [2005]278ITR3(GUJ)
JUDGMENT
D.A. Mehta
place reliance on the decision of Gujarat High Court in
Parmanand Patel ( supra) followed by Tribunal in JP Construction. The Revenue on
the other hand ... Revenue submits that the impugned
decision in Parmanand Patel case was rendered prior to amendment carried out in
Section 271(1)(c) . Post amendment
