285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT

331 ITR 116High Court2011#2569 most cited
45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Also referred to as

Smt. Maya Rastogi v. CIT · Maya Rastogi High Court · section 153A assessment · section 132 search · section 69C unexplained expenditure · section 115BBE unexplained income tax · section 271AAB penalty after search · search and seizure assessment validity · paper company transactions · time barred assessment search

Also reported as

196 Taxmann 283

Sections most often in play

Section 115BBESection 143(2)Section 144Section 153ASection 153DSection 271AAB(1A)Section 69CSection 132

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 271aab(1a)section 37bsection 271aaatime barred assessmentsection 245dsection 144basection 153a(1)(a)income tax settlement commissionpaper company

Judgments citing 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1749/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable High Court has been dismissed by the honourable Supre…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1748/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honour…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1747/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable High Court has been dismissed by the honourable Supreme…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1746/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” An SLP filed by the assessee against the judgment of the honourable High Court has been dismissed by the honourable Supreme Court, which is reported in Vikram Singh V CIT (2019) and 111 taxmann.com 1…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. SHRIVALLAB PITTE INDUSTRIES LTD, MUMBAI

ITA 1745/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honour…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1744/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in Vikram Singh V CIT (2019) and 111 tax…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1741/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourab…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1740/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…the judgments of various High Courts, which are as follow:— Dharam Pal Singh Rao v. ITO [2004] 271 I . ITR 223 (All); Arun Kumar Maheshwari v. ITO [2006] 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT [2010] II. 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.‖ SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in V…

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1739/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…the judgments of various High Courts, which are as follow:— Dharam Pal Singh Rao v. ITO [2004] 271 I . ITR 223 (All); Arun Kumar Maheshwari v. ITO [2006] 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT [2010] II. 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.‖ SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in V…

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1737/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…ered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in Vikram Singh V CIT (2019) and 111 taxmann.com 12…

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1736/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honour…

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1735/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…the judgments of various High Courts, which are as follow:— Dharam Pal Singh Rao v. ITO [2004] 271 I . ITR 223 (All); Arun Kumar Maheshwari v. ITO [2006] 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT [2010] II. 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.‖ SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in V…

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1734/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…the judgments of various High Courts, which are as follow:— Dharam Pal Singh Rao v. ITO [2004] 271 I . ITR 223 (All); Arun Kumar Maheshwari v. ITO [2006] 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT [2010] II. 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.‖ SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in V…

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI MUMB, MUMBAI vs. SVP GLOBAL TEXTILES LTD , MUMBAI

ITA 1726/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honou…

DCIT (CC)-6-2, MUMBAI vs. M/S SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILES LIMITED), MUMBAI

ITA 1598/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honour…

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1572/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…the judgments of various High Courts, which are as follow:— Dharam Pal Singh Rao v. ITO [2004] 271 I . ITR 223 (All); Arun Kumar Maheshwari v. ITO [2006] 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT [2010] II. 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.‖ SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in V…

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD, MUMBAI

ITA 1571/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…the judgments of various High Courts, which are as follow:— Dharam Pal Singh Rao v. ITO [2004] 271 I . ITR 223 (All); Arun Kumar Maheshwari v. ITO [2006] 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT [2010] II. 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.‖ SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in V…

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD, MUMBAI

ITA 1570/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…herwise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honour…

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2)., MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1569/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Apr 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…the judgments of various High Courts, which are as follow:— Dharam Pal Singh Rao v. ITO [2004] 271 I . ITR 223 (All); Arun Kumar Maheshwari v. ITO [2006] 285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT [2010] II. 8 taxmann.com 253/[2011] 196 Taxman 283/331 ITR 116 (All.) 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.‖ SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable allowable High Court has been dismissed by the honourable Supreme Court, which is reported in V…

SHRIVALLAB PITTE INDUSTRIES LTD,MUMBAIQ vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1338/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…wise covered by the judgments of various High Courts, which are as follow:- I. Dharam Pal Singh Rao v. ITO [2004] 271 ITR 223 (All); II. Arun Kumar Maheshwari v. ITO [2006] 285 ITR 179 (All); and Smt. Maya Rastogi v. CIT [2010] 8 taxmann.com 253/[2011] 283/331 ITR 116 (All.) 196 Taxman 17. In view of the aforesaid discussions, we find no merit in this appeal and other connected appeals which are, thus, dismissed.” Page | 34 ITA No.1275/Mum/2022 SVP southwest Industries Ltd; A.Y. 16-17 & Ors An SLP filed by the assessee against the judgment of the honourable High Court has been dismissed by the honourable Su…

Showing 1–20 of 45 · Page 1 of 3

285 I I. ITR 179 (All); and Smt. I Maya Rastogi v. CIT (331 ITR 116) — Cited in 45 Judgments | BharatTax