158 Taxman 71 (SC) and Oopal Diamond v. ACIT-19(2) Mumbai

144 Taxmann.com 184Reported decision2022#10200 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 1004Section 143(3)Section 144Section 145(3)Section 148Section 44AASection 44AB

Issues it is cited on

first proviso to section 147section 44asection 44absection 44change of opinionsatisfaction notereopening of assessmentaccommodation entrygenuineness of the transactionsection 271(1)(c)section 69search and seizure

Judgments citing 158 Taxman 71 (SC) and Oopal Diamond v. ACIT-19(2) Mumbai

HEMANT M SHAH HUF,MUMBAI vs. I.T.O. WARD 19(1) (5), MUMBAI , MUMBAI

ITA 4516/MUM/2024[A Y 2018-19]Status: DisposedITAT Mumbai30 Apr 2025
Section 131Section 148Section 44ASection 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMumbai “E” Bench, Mumbai.\nBefore Smt. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM)\nITA No. 4516/MUM/2024 (Assessment Year : 2018-19)\nHemant M. Shah HUF\n5/B Madhu Sagar\nKemps Corner\nCumballa Hill Road\nS.O. Mumbai-400026.\nPAN : AACHH3772C\nAppellant\nVs.\nITO Ward 19(1)(5)\nPiramal Chamber\nLower Parel\nMumbai- 400 012.\nRespondent\nAssessee by\nRevenue by\nDate of Hearing\nDate of pronouncement\n:\nShri R.M. Jain\nShri Krishna Kumar\n: 21/03/2025\n: 30/04/2025\nORDER\nPer Omkareshwar Chidara (AM) :-\nIn the above appellant's appeal, the fol…

RAJGIR GEMS LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 23(3), MUMBAI

In the result, the appeal is allowed

ITA 4033/MUM/2023[2017-18]Status: DisposedITAT Mumbai13 May 2024AY 2017-18

Bench: Narendra Kumar Billaiya, Am & Shri Sunil Kumar Singh, Jm Assistant Commissioner Of Income Tax, Rajgir Gems Llp, Circle 23(3), Ew-5190, 104, 1St Floor, Bharat Diamond Bourse, Vs. Bandra East, Matru Mandir, 400051 Tardeo Road, Mumbai 400007 (Appellant) (Respondent) Pan No. Aasfr9480R Assessee By : Ms. Vasanti B.Patel (Ar) Revenue By : Smt. Mahima Nair- (Sr. Dr) Date Of Hearing: 24.04.2024 Date Of Pronouncement : 13.05.2024

For Appellant: Ms. Vasanti B.Patel (AR)For Respondent: Smt. Mahima Nair- (SR. DR)
Section 142Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE NARENDRA KUMAR BILLAIYA, AM AND SHRI SUNIL KUMAR SINGH, JM Assistant Commissioner of Income Tax, Rajgir Gems LLP, Circle 23(3), EW-5190, 104, 1st Floor, Bharat Diamond Bourse, Vs. Bandra East, Matru Mandir, 400051 Tardeo Road, Mumbai 400007 (Appellant) (Respondent) PAN No. AASFR9480R Assessee by : Ms. Vasanti B.Patel (AR) Revenue by : Smt. Mahima Nair- (SR. DR) Date of hearing: 24.04.2024 Date of pronouncement : 13.05.2024 O R D E R PER SUNIL KUMAR SINGH, JM: 1. This appeal has been preferred against the impugned order dated 8th September, 2023 passe…

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 10 vs. M/S DHADDA INTERNATIONAL

ITA/237/2024HC Delhi29 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…$~85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 237/2024 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 10 ..... Appellant Through: Mr. Abhishek Maratha, Sr. SC alongwith Ms. Nupur Sharma, Mr. Parth Semwal and Mr. Apoorv Agarwal, Advocates Versus M/S DHADDA INTERNATIONAL ..... Respondent Through: Mr. Ved Kumar Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R %…

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 10 vs. M/S DHADDA INTERNATIONAL

ITA - 237 / 2024HC Delhi29 Apr 2024

…$~85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 237/2024 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 10 ..... Appellant Through: Mr. Abhishek Maratha, Sr. SC alongwith Ms. Nupur Sharma, Mr. Parth Semwal and Mr. Apoorv Agarwal, Advocates Versus M/S DHADDA INTERNATIONAL ..... Respondent Through: Mr. Ved Kumar Jain, Mr. Nischay Kantoor and Ms. Soniya Dodeja, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R %…

M/S DIAJEWEL,MUMBAI vs. INCOME TAX OFFICE, WARD 19(1)(4), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 2948/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Mar 2024AY 2012-13

Bench: Justice (Rtd.) C.V. Bhadang () & Shri B.R. Baskaran (Am)

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “D” Bench, Mumbai. Before Justice (Rtd.) C.V. Bhadang (President) & Shri B.R. Baskaran (AM) I.T.A. No. 2948/Mum/2023 (A.Y. 2012-13) Vs. ITO, Ward 19(1)(4) M/s. Diajewel 303-B, 113 Aman Matru Mandir Chambers, M. Karve Mumbai-400 007. Road, Opera House Mumbai-400 004. PAN : AABFD8623K (Appellant) (Respondent) Assessee by Shri Bhupendra Shah Department by Smt. Mahita Nair Date of Hearing 14.12.2023 Date of Pronouncement 26.02.2024 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 17.8.2023 passed by the learned CIT(A…

ACIT, NEW DELHI vs. M/S. DHADDA INTERNATIONAL, DELHI

In the result, the appeals filed by the Revenue are partly allowed

ITA 6692/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Feb 2023AY 2008-09
For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 132Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.6408/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6409/Del./2016 (ASSESSMENT YEAR : 2008-09) M/s. Dhadda International, vs. ACIT, Circle 48 (1), 1992, Ground Floor, Naughara, New Delhi. Kinari Bazar, Delhi – 110 006. (PAN : AAAFD0928J) ITA No.6691/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6692/Del./2016 (ASSESSMENT YEAR : 2008-09) ACIT, Circle 48 (1), vs. M/s. Dhadda International, New Delhi. 1992, Ground Floor, Naughara, Kinari Bazar, Delhi – 110 006. (PAN : AA…

ACIT, NEW DELHI vs. M/S. DHADDA INTERNATIONAL, DELHI

In the result, the appeals filed by the Revenue are partly allowed

ITA 6691/DEL/2016[2007-08]Status: DisposedITAT Delhi03 Feb 2023AY 2007-08
For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 132Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.6408/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6409/Del./2016 (ASSESSMENT YEAR : 2008-09) M/s. Dhadda International, vs. ACIT, Circle 48 (1), 1992, Ground Floor, Naughara, New Delhi. Kinari Bazar, Delhi – 110 006. (PAN : AAAFD0928J) ITA No.6691/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6692/Del./2016 (ASSESSMENT YEAR : 2008-09) ACIT, Circle 48 (1), vs. M/s. Dhadda International, New Delhi. 1992, Ground Floor, Naughara, Kinari Bazar, Delhi – 110 006. (PAN : AA…

M/S DHADDA INTERNATIONAL,DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed

ITA 6409/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Feb 2023AY 2008-09
For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 132Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.6408/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6409/Del./2016 (ASSESSMENT YEAR : 2008-09) M/s. Dhadda International, vs. ACIT, Circle 48 (1), 1992, Ground Floor, Naughara, New Delhi. Kinari Bazar, Delhi – 110 006. (PAN : AAAFD0928J) ITA No.6691/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6692/Del./2016 (ASSESSMENT YEAR : 2008-09) ACIT, Circle 48 (1), vs. M/s. Dhadda International, New Delhi. 1992, Ground Floor, Naughara, Kinari Bazar, Delhi – 110 006. (PAN : AA…

M/S DHADDA INTERNATIONAL,DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed

ITA 6408/DEL/2016[2007-08]Status: DisposedITAT Delhi03 Feb 2023AY 2007-08
For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 132Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.6408/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6409/Del./2016 (ASSESSMENT YEAR : 2008-09) M/s. Dhadda International, vs. ACIT, Circle 48 (1), 1992, Ground Floor, Naughara, New Delhi. Kinari Bazar, Delhi – 110 006. (PAN : AAAFD0928J) ITA No.6691/Del./2016 (ASSESSMENT YEAR : 2007-08) ITA No.6692/Del./2016 (ASSESSMENT YEAR : 2008-09) ACIT, Circle 48 (1), vs. M/s. Dhadda International, New Delhi. 1992, Ground Floor, Naughara, Kinari Bazar, Delhi – 110 006. (PAN : AA…

ASHOK KIRTILAL BHANSALI,MUMBAI vs. THE ASST COMMISIIONER OF INCOME TAX 19(3) , MUMBAI

In the result, the appeal by the assessee is partly allowed

ITA 1815/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Jan 2023AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri N.K. MohnotFor Respondent: Shri S. Anbuselvam
Section 143(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1815/Mum./2022 (Assessment Year : 2011–12) Ashok Kirtilal Bhansali C–112, Grand Paridi Apartments ……………. Appellant August Kranti Marg, Mumbai 400 036 PAN – AEMPB0889E v/s Asstt. Commissioner of Income Tax …………….Respondent Circle–19(3), Mumbai Assessee by : Shri N.K. Mohnot Revenue by : Shri S. Anbuselvam Date of Hearing – 17/11/2022 Date of Order – 20/01/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The captioned appeal has been filed by the assessee…

158 Taxman 71 (SC) and Oopal Diamond v. ACIT-19(2) Mumbai (144 Taxmann.com 184) — Cited in 10 Judgments | BharatTax