# JAYKUMAR B.PATIL KOLHAPUR vs JOINT COMMISSIONER OF INCOME-TAX,SPL.RANGE-4, KOLHAPUR

Court: Bombay High Court
Date: 2025-08-07
Citation: ITXA/669/2003
Petitioner: JAYKUMAR B.PATIL KOLHAPUR
Respondent: JOINT COMMISSIONER OF INCOME-TAX,SPL.RANGE-4, KOLHAPUR

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Im54UzZJTGt3Q3dJZFlkbTZtQlhQT1E9PSIsInZhbHVlIjoiRjIxZU54aVlUSXNzY1h0czlvZEN1NXpqZWxCZExSeDhIdS8rdWJzaVlWaWowaWxkL25TMGRWMDZzd25lcWxLU2h3L1VKc244bzdUTFBCVGsvR0VyS0E9PSIsIm1hYyI6IjIxMGFmMWI3ZGNlNDllNzEzMWE2Y2E4MzQxNmYyNWE0N2Y2NGYxM2I0ZGNiYTNkODA4Y2E3YzZhZmZjOTNmZjkiLCJ0YWciOiIifQ==?expires=1782775294&signature=958b6e40ad5389b2d22118eae065adc037b7b15ba390d21d8fd61c1f84ed0757)

## Judgment text (excerpt)

Ajit Pathrikar ITXA-669-2003 (1).docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 669 OF 2003 Shri Jaykumar B. Patil (Deceased) Through L/H Shri Nitin J. Patil Kolhapur ….Appellant : Versus : Joint Commissioner of Income Tax Special Range-4, Kolhapur ….Respondent Mr. R. S. Padvekar with Mr. Tanzil Padvekar and Ms. Tejal P. Kharkar, for Assessee-Appellant. Mr. Arjun Gupta, for Revenue-Respondent. CORAM : ALOK ARADHE, CJ. & SANDEEP V. MARNE, J. DATE : 07 AUGUST 2025 JUDGMENT (Per Sandeep V. Marne, J.): 1) By this Appeal filed under the provisions of Section 260A of the Income-tax Act, 1961 (the Act), the Assessee challenges Order dated 31 March 2003 passed by the Income-Tax Appellate Tribunal, Pune Bench, Pune (ITAT) in ITA No. 49/PN/2002. The ITAT has dismissed the appeal of the Assessee and has confirmed the order of Commissioner of Income-tax (Appeals), Kolhapur [CIT(A)] who in turn had upheld the order of the Assessing Officer treating the Page No.1 of 16 7 August 2025 Ajit Pathrikar ITXA-669-2003 (1).docx advance granted to the Assessee by the company as a deemed dividend under Section 2(22)(e) of the Act and brought the s

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