162 Taxman 459 (SC) Durga Kamal Rice Mills v. CIT

92 Taxmann 169High Court1997#9954 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 69ASection 132(4)Section 144Section 153CSection 69CSection 133ASection 148Section 115BBE

Issues it is cited on

survey under section 133abusiness connectiondumb documentssection 132(4a)loose papersunexplained moneydocuments seizedunexplained expendituresection 69aundisclosed incomesection 69csection 133

Judgments citing 162 Taxman 459 (SC) Durga Kamal Rice Mills v. CIT

MITHU PAL,KOLKATA vs. I.T.O., WARD - 50(2), KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 1768/KOL/2024[2012-2013]Status: DisposedITAT Kolkata05 Mar 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1768/KOL/2024 Assessment Year: 2012-13 Mithu Pal I.T.O., Ward-50(2), Kolkata Vs. (Appellant) (Respondent) PAN: BDKPP3517R Appearances: Assessee represented by : Narendra Kedia, Adv. Department represented by : Arun Kumar Meena, Addl. CIT, Sr. DR. Date of concluding the hearing : March 5th, 2025 Date of pronouncing the order : March 5th,…

KOLSA KHADAN KAMGAR SAHAKARI PAT SANSTHA MARYADIT SILLEWADA PROJECT,NAGPUR vs. ITO WARD 3(4), NAGPUR, NAGPUR

In the result, Revenue’s appeals for A

ITA 12/NAG/2025[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR, NAGPUR vs. UNIQUE REALITIES BUILDERS & DEVELOPERS, NAGPUR

In the result, Revenue’s appeals for A

ITA 12/NAG/2023[2019-20]Status: DisposedITAT Nagpur25 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. UNIQUE REALITIES BUILDERS & DEVELOPERS , NAGPUR

In the result, Revenue’s appeals for A

ITA 11/NAG/2023[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

ABHAY SINGH,ALWAR vs. INCOME TAX OFFICER, BHIWADI

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 768/JPR/2024[2011-12]Status: DisposedITAT Jaipur10 Jul 2024AY 2011-12
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 768/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Shri Abhay Singh cuke The ITO Vs. S/o Shri Ram, Vill: Banbirpur Ward- Bhiwadi Tehsil: Tijara, Alwar 301 018 Bhiwadi LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DEJPS 7079 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR…

HARISH KUMAR GARG,ALWAR vs. INCOME TAX OFFICER, WARD-1(1), ALWAR

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 767/JPR/2024[2013-14]Status: DisposedITAT Jaipur10 Jul 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 148Section 44ASection 60ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 767/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 Shri Harish Kumar Garg cuke The ITO Vs. 01, Adarsh Colony,Kishangarh Bas Ward- 1 (1) Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXMPG 9563 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@D…

ASHISH SHARMA,GOPAL PURA BYE - PASS JAIPUR vs. INCOME TAX OFFICER, STATUE CIRCLE, JAIPUR

In the result, appeal of the assessee is allowed

ITA 586/JPR/2023[2009-10]Status: DisposedITAT Jaipur28 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 292BSection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 586/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2009-10 Ashish Sharma cuke Income Tax Officer, 3-352, 10-B Scheme, Gopal Pura Vs. Ward-6(2), Jaipur. Bye-pass, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARZPS 4723 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv.) jktLo dh vk…

KUNAL N. SHAH,MUMBAI vs. ASST CIT 16(2),

In the result the appeals of the assessee are allowed

ITA 6067/MUM/2014[2006-07]Status: DisposedITAT Mumbai30 Oct 2018AY 2006-07

Bench: Shri C N Prasad & Shri Rajesh Kumarita Nos.6065 & 6066/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Deepak B Shah Acit 16(2) 61-A, 6Th Floor, Laxmi Vilas, Mumbai Vs. 87 Nepean Sea Road, Mumbai 400 006. Pan Aacps0199L (Appellant) Respondent)

For Respondent: Ms Neha Thakur
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 6Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri C N Prasad, Judicial Member & Shri Rajesh Kumar, Accountant Member ITA Nos.6065 & 6066/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Deepak B Shah ACIT 16(2) 61-A, 6th Floor, Laxmi Vilas, Mumbai Vs. 87 Nepean Sea Road, Mumbai 400 006. PAN AACPS0199L (Appellant) Respondent) ITA Nos.6067 & 6068/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Kunal N Shah, ACIT 16(2) 501, Gitanjali Garden, Mumbai Vs. 68E, Nepean Sea road, Rungata Lane, Mumbai 400 006 (Appellant) Respondent) Appellants By : Shri Roshan Shah Respondent By : Ms Neha…

DEEPAK B. SHAH,MUMBAI vs. ASST CIT 16(2), MUMBAI

In the result the appeals of the assessee are allowed

ITA 6066/MUM/2014[2007-08]Status: DisposedITAT Mumbai30 Oct 2018AY 2007-08

Bench: Shri C N Prasad & Shri Rajesh Kumarita Nos.6065 & 6066/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Deepak B Shah Acit 16(2) 61-A, 6Th Floor, Laxmi Vilas, Mumbai Vs. 87 Nepean Sea Road, Mumbai 400 006. Pan Aacps0199L (Appellant) Respondent)

For Respondent: Ms Neha Thakur
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 6Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri C N Prasad, Judicial Member & Shri Rajesh Kumar, Accountant Member ITA Nos.6065 & 6066/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Deepak B Shah ACIT 16(2) 61-A, 6th Floor, Laxmi Vilas, Mumbai Vs. 87 Nepean Sea Road, Mumbai 400 006. PAN AACPS0199L (Appellant) Respondent) ITA Nos.6067 & 6068/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Kunal N Shah, ACIT 16(2) 501, Gitanjali Garden, Mumbai Vs. 68E, Nepean Sea road, Rungata Lane, Mumbai 400 006 (Appellant) Respondent) Appellants By : Shri Roshan Shah Respondent By : Ms Neha…

DEEPAK B. SHAH,MUMBAI vs. ASST CIT 16(2), MUMBAI

In the result the appeals of the assessee are allowed

ITA 6065/MUM/2014[2006-07]Status: DisposedITAT Mumbai30 Oct 2018AY 2006-07

Bench: Shri C N Prasad & Shri Rajesh Kumarita Nos.6065 & 6066/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Deepak B Shah Acit 16(2) 61-A, 6Th Floor, Laxmi Vilas, Mumbai Vs. 87 Nepean Sea Road, Mumbai 400 006. Pan Aacps0199L (Appellant) Respondent)

For Respondent: Ms Neha Thakur
Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 6Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri C N Prasad, Judicial Member & Shri Rajesh Kumar, Accountant Member ITA Nos.6065 & 6066/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Deepak B Shah ACIT 16(2) 61-A, 6th Floor, Laxmi Vilas, Mumbai Vs. 87 Nepean Sea Road, Mumbai 400 006. PAN AACPS0199L (Appellant) Respondent) ITA Nos.6067 & 6068/Mum/2014 Assessment Years : 2006 – 2007 & 2007-08 Kunal N Shah, ACIT 16(2) 501, Gitanjali Garden, Mumbai Vs. 68E, Nepean Sea road, Rungata Lane, Mumbai 400 006 (Appellant) Respondent) Appellants By : Shri Roshan Shah Respondent By : Ms Neha…

SHRI DINESH KUMAR CHAUDHARY,GAROTH vs. THE ITO, MANDSAUR

In the result Ground No.3 of the assessee is

ITA 757/IND/2016[2003-04]Status: DisposedITAT Indore30 Jul 2018AY 2003-04

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2003-04 Dinesh Kumar Choudhary, Ito, Prop. Abhinav Traders Mandsaur बनाम/ C/O P. Mogra& Associates, Ca Vs. 203, M.D. Tower Near Janjirwalla Square Garoth (Appellant) (Revenue) P.A. No.Aaxpc8055G Appellant By S/Shri S.N. Agrawal & Pankaj Mogra Ca’S Revenue By Shrir.P. Morya, Sr. Dr Date Of Hearing: 29.06.2018 Date Of Pronouncement: 02.08.2018

Section 133ASection 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2003-04 Dinesh Kumar Choudhary, ITO, Prop. Abhinav Traders Mandsaur बनाम/ C/o P. Mogra& Associates, CA Vs. 203, M.D. Tower Near Janjirwalla Square Garoth (Appellant) (Revenue) P.A. No.AAXPC8055G Appellant by S/Shri S.N. Agrawal & Pankaj Mogra CA’s Revenue by ShriR.P. Morya, Sr. DR Date of Hearing: 29.06.2018 Date of Pronouncement: 02.08.2018 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal filed by the Assessee p…

162 Taxman 459 (SC) Durga Kamal Rice Mills v. CIT (92 Taxmann 169) — Cited in 11 Judgments | BharatTax