21. In CST v. H. M. Esufali, H. M. Abdulali

2 SCC 137Reported decision1973#23392 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 357,073 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 132Section 132(1)Section 132(3)Section 132(4)Section 139Section 143(3)Section 144Section 147

Issues it is cited on

assistant commissionerpersoncompanyindiatotal incomebusinessdocument

Judgments citing 21. In CST v. H. M. Esufali, H. M. Abdulali

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

DCIT, Patiala vs. Prime Steel Industries Private Limited, Dirba

In the result, the appeal of the Assessee is allowed whereas, the appeal filed by the Revenue stands dismissed

ITA 500/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh20 Sept 2024AY 2021-22

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 275/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 Prime Steel Industries Private Vs. The Dcit, बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 500/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 The Dcit, Vs. Prime Steel Industries Private बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate & Shri Viboore Garg, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 24.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.09.2024

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Viboore Garg, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 69C

…the decision of the Hon'ble Supreme Court in the case Commissioner 275 & 500-Chd-2024 – Prime Steel Industries Pvt. Ltd., Dibra, Sangrur, 4 of Sales-Tax vs M/S. H.M. Esufall, H. M. Abdulali 1973 AIR 2266, 1973 SCR (3)1005, AIR 1973 SUPREME COURT 2266, 1973 2 SCC 137, the bonafide estimate of disallowance arrived at by the Assessing Officer can be disturbed by the Appellate Authority. 5. The appellant craves leave to add, amend or delete any of the grounds of appeal during the appellate proceedings." 4. From the perusal of the above grounds of appeal, it is clearly evident that issue involved in both the appe…

Prime Steel Industries Private Limited, Semi Industry Plot No.-27, Anaj Mandi Dirba, Sangrur, Punjab vs. The Assessing Officer NFAC, the Jurisdictional Assessing Officer, DCIT Circle Patiala, Patiala, Punjab

In the result, the appeal of the Assessee is allowed whereas, the appeal filed by the Revenue stands dismissed

ITA 275/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh20 Sept 2024AY 2021-2022

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 275/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 Prime Steel Industries Private Vs. The Dcit, बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 500/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 The Dcit, Vs. Prime Steel Industries Private बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate & Shri Viboore Garg, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 24.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.09.2024

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Viboore Garg, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 69C

…the decision of the Hon'ble Supreme Court in the case Commissioner 275 & 500-Chd-2024 – Prime Steel Industries Pvt. Ltd., Dibra, Sangrur, 4 of Sales-Tax vs M/S. H.M. Esufall, H. M. Abdulali 1973 AIR 2266, 1973 SCR (3)1005, AIR 1973 SUPREME COURT 2266, 1973 2 SCC 137, the bonafide estimate of disallowance arrived at by the Assessing Officer can be disturbed by the Appellate Authority. 5. The appellant craves leave to add, amend or delete any of the grounds of appeal during the appellate proceedings." 4. From the perusal of the above grounds of appeal, it is clearly evident that issue involved in both the appe…

21. In CST v. H. M. Esufali, H. M. Abdulali (2 SCC 137) — Cited in 3 Judgments | BharatTax