1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT v. Shiv Sai Developers

37 ITR 359High Court#12699 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 153(a)project completion methodright to receivesection 30mercantile system of accountingsection 40a(3)on-moneyprofits and gains of business or professionsection 2(24)section 5(1)section 40adocuments seized

Judgments citing 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT v. Shiv Sai Developers

DCIT Central Circle-3, Thane vs. Moreshwar Krushna Baria, Thane

ITA 2218/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

DCIT Central Circle-3, Thane vs. Moreshwar Krushna Baria, Thane

ITA 2217/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1966/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1965/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

Moreshwar Krushna Baria, Mumbai vs. Assistant Commissioner of Income Tax, Thane

ITA 1964/MUM/2022[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1963/MUM/2022[2011-12]Status: DisposedITAT Mumbai28 Jun 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1962/MUM/2022[2010-11]Status: DisposedITAT Mumbai28 Jun 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

Moreshwar Krushna Baria, Thane vs. ACIT Central Circle-3, Thane

ITA 1961/MUM/2022[2009-10]Status: DisposedITAT Mumbai28 Jun 2023AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…o be assessed as undisclosed income and relied upon the decisions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and proper…

1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT v. Shiv Sai Developers (37 ITR 359) — Cited in 8 Judgments | BharatTax