346 ITR 0207 (Guj), Income Tax Officer v. Selected Dalurb and Coal Co. (P). Ltd.

234 ITR 220High Court1998#8505 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 159(4)Section 271(1)(c)Section 69A

Issues it is cited on

section 147(1)section 147(a)section 147(b)third party informationsection 43canon application of mindsection 40a(2)live linkrejection of books of accountborrowed satisfactionsection 50entry operator

Judgments citing 346 ITR 0207 (Guj), Income Tax Officer v. Selected Dalurb and Coal Co. (P). Ltd.

SHRI DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

ITA 338/CHANDI/2017[2006-07]Status: DisposedITAT Chandigarh04 Aug 2025AY 2006-07

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 376/Chd/2014 & "नधा"रण वष" / Assessment Year : 2006-07 Shri Janesh Sethi, Legal Heir Of बनाम The Ito, Late Shri Dinesh Sethi, Ward – 1(1), Vs Prop. M/S R.S. Trading Corp., Ludhiana. C-434, Urban Estate Focal Point, Ludhiana. "थायी लेखा सं./Pan /Tan No: Aaqpk1200Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr तार"ख/Date Of Hearing : 23.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.8.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 131Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

…6 TD 146 (iii) ITO Vs Purushotam Das Bangur & Anr (SC) 224 ITR 362 (iv) Elphinstone Picture Palace Vs Union of India & Anr (Pat) 74 ITR 115 (v) H.A. Nanji & Co. Vs ITO (Cal) 120 ITR 593 (vi) Sohan Singh Vs CIT (Del) 158 ITR 174 (vii) Rattan Gupta Vs CIT (P&H) 234 ITR 220 Similarly, information received from other agencies like CIB, Enforcement Directorate or from other Assessing Officers constitute material for reopening of assessment and notice issued u/s 148 in these circumstances is also valid. Reliance in this regard is placed on the following decisions:- i) CGT Vs. Susheela Shanmugasundaram (Mad) 242 ITR 1…

SH. DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

ITA 376/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh04 Aug 2025AY 2006-07

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 376/Chd/2014 & "नधा"रण वष" / Assessment Year : 2006-07 Shri Janesh Sethi, Legal Heir Of बनाम The Ito, Late Shri Dinesh Sethi, Ward – 1(1), Vs Prop. M/S R.S. Trading Corp., Ludhiana. C-434, Urban Estate Focal Point, Ludhiana. "थायी लेखा सं./Pan /Tan No: Aaqpk1200Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr तार"ख/Date Of Hearing : 23.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.8.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 131Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

…6 TD 146 (iii) ITO Vs Purushotam Das Bangur & Anr (SC) 224 ITR 362 (iv) Elphinstone Picture Palace Vs Union of India & Anr (Pat) 74 ITR 115 (v) H.A. Nanji & Co. Vs ITO (Cal) 120 ITR 593 (vi) Sohan Singh Vs CIT (Del) 158 ITR 174 (vii) Rattan Gupta Vs CIT (P&H) 234 ITR 220 Similarly, information received from other agencies like CIB, Enforcement Directorate or from other Assessing Officers constitute material for reopening of assessment and notice issued u/s 148 in these circumstances is also valid. Reliance in this regard is placed on the following decisions:- i) CGT Vs. Susheela Shanmugasundaram (Mad) 242 ITR 1…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

ITA 75/RPR/2020[2011-12]Status: DisposedITAT Raipur31 Oct 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)Section 147Section 151

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 223 & 224/RPR/2019 CO Nos.27 & 28/RPR/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) PAN : AABCB8934G ……""यथ" / Respondent आयकर अपील सं. / ITA No. 75/RPR/2020 CO No. 02/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

ITA 224/RPR/2019[2010-11]Status: DisposedITAT Raipur31 Oct 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)Section 147Section 151

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 223 & 224/RPR/2019 CO Nos.27 & 28/RPR/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) PAN : AABCB8934G ……""यथ" / Respondent आयकर अपील सं. / ITA No. 75/RPR/2020 CO No. 02/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. BAGADIYA BROTHERS PRIVATE LIMITED, RAIPUR

Accordingly the appeals filed by the revenue for A.Y.2010-11 & 2011-12 are dismissed and the cross-objection/Additional cross-objections filed by the assessee for A.Y.2010-11 & 2011-12 are allowed ...

ITA 223/RPR/2019[2009-10]Status: DisposedITAT Raipur31 Oct 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 223 & 224/Rpr/2019 Co Nos.27 & 28/Rpr/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent आयकर अपील सं. / Ita No. 75/Rpr/2020 Co No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) Pan : Aabcb8934G ……""यथ" / Respondent

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(2)Section 147Section 151

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 223 & 224/RPR/2019 CO Nos.27 & 28/RPR/2019 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 The Deputy Commissioner of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bagadiya Brothers Pvt. Ltd. Bagadiya Mansion, Jawahar Nagar, Raipur (C.G.) PAN : AABCB8934G ……""यथ" / Respondent आयकर अपील सं. / ITA No. 75/RPR/2020 CO No. 02/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 The Deputy…

DEPUTY COMMISSIONER OF INCOME TAX 3(2)(2), MUMBAI vs. PHULCHAND EXPORTS PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7214/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 May 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…M/s. Phulchand Exports Pvt. Ltd., (xiv). Hon’ble Supreme Court decision in the case of ACIT Vs. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 161 Taxman 316 (SC) (xv). Hon'ble High Court of Delhi decision in the case of Rattan Gupta Vs. Union of India [1998] 234 ITR 220 (Delhi). (xvi). Hon'ble High Court of Kerala decision in the case of CIT, Cochin Vs. Raji Sanalkumar [2011] 15 taxmann.com 22 (Kerala) (xvii). Hon’ble Supreme Court of India decision in the case of Sumati Dayal Vs. CIT [1995] 80 Taxman 89 (SC) (xviii). Hon’ble Supreme Court of India decision in the case of CIT Vs. Durga Prasad More [1971] 82 ITR…

DEPUTY COMMISSIONER OF INCOME TAX 3(2)(2), MUMBAI vs. PHULCHAND EXPORTS PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7213/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 May 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…M/s. Phulchand Exports Pvt. Ltd., (xiv). Hon’ble Supreme Court decision in the case of ACIT Vs. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 161 Taxman 316 (SC) (xv). Hon'ble High Court of Delhi decision in the case of Rattan Gupta Vs. Union of India [1998] 234 ITR 220 (Delhi). (xvi). Hon'ble High Court of Kerala decision in the case of CIT, Cochin Vs. Raji Sanalkumar [2011] 15 taxmann.com 22 (Kerala) (xvii). Hon’ble Supreme Court of India decision in the case of Sumati Dayal Vs. CIT [1995] 80 Taxman 89 (SC) (xviii). Hon’ble Supreme Court of India decision in the case of CIT Vs. Durga Prasad More [1971] 82 ITR…

DEPUTY COMMISSIONER OF INCOME TAX 3(2)(2), MUMBAI vs. PHULCHAND EXPORTS PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7212/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 May 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…M/s. Phulchand Exports Pvt. Ltd., (xiv). Hon’ble Supreme Court decision in the case of ACIT Vs. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 161 Taxman 316 (SC) (xv). Hon'ble High Court of Delhi decision in the case of Rattan Gupta Vs. Union of India [1998] 234 ITR 220 (Delhi). (xvi). Hon'ble High Court of Kerala decision in the case of CIT, Cochin Vs. Raji Sanalkumar [2011] 15 taxmann.com 22 (Kerala) (xvii). Hon’ble Supreme Court of India decision in the case of Sumati Dayal Vs. CIT [1995] 80 Taxman 89 (SC) (xviii). Hon’ble Supreme Court of India decision in the case of CIT Vs. Durga Prasad More [1971] 82 ITR…

JAI JAGANNATH MOVER P. LTD.,KOLKATA vs. I.T.O.,WARD-11(4), KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 206/KOL/2020[2009-10]Status: DisposedITAT Kolkata18 Feb 2022AY 2009-10

Bench: Shri A. T. Varkey, Jm]

Section 147

…ases of Phool Chand Bajrang Lal v. ITO [1993] 69 Taxman 627/203 ITR 456 (SC), I.P. Patel & Co. v. Dy. CIT [2012] 27 taxmann.com 200/346 ITR 207 (Guj.), ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC), Rattan Gupta v. Union of India [1998] 234 ITR 220 (Delhi), AGR Investment Ltd. v. Addl. CIT [2011] 9 taxmann.com 62/197 Taxman 177/333 ITR 146 (Delhi), Raymond Wollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC) and Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 161 Taxman 316/291 ITR 500 (SC), cited by learned Counsel for the revenue, bear on the aspect of sufficiency or otherwise of t…

ASHAPURA MINECHEM LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(3), MUMBAI

In the result, the appeal is allowed

ITA 6974/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Us Is A Listed Public Limited Company Engaged In The Business Of Mining Bauxite & Selling The Same In Domestic As Well As International Market. The Assessee Had Filed An Income Tax Return Disclosing Total Loss Of Rs 509.11 Crores Whereas The Assessment Under

Section 143(3)Section 155J

…ases of Phool Chand Bajrang Lal v. ITO [1993] 69 Taxman 627/203 ITR 456 (SC), I.P. Patel & Co. v. Dy. CIT [2012] 27 taxmann.com 200/346 ITR 207 (Guj.), ITO v. Selected Dalurband Coal Co. (P.) Ltd. [1996] 217 ITR 597 (SC), Rattan Gupta v. Union of India [1998] 234 ITR 220 (Delhi), AGR Investment Ltd. v. Addl. CIT [2011] 9 taxmann.com 62/197 Taxman 177/333 ITR 146 (Delhi), Raymond Wollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC) and Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 161 Taxman 316/291 ITR 500 (SC), cited by learned Counsel for the revenue, bear on the aspect of sufficiency or otherwise of t…

BRIJBASI EDUCATION AND WELFAREW SOCIETY,MATHURA vs. ADDL.CIT, RANGE-1, GHAZIABAD

In the result ITA number 4573/del/2017 filed by the assessee for assessment year 2007 – 08 is dismissed

ITA 4573/DEL/2017[2007-08]Status: DisposedITAT Delhi18 Sept 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Soumitra Choudhary, AdvFor Respondent: Shri Arun Kumar Yadav, Sr. DR
Section 12Section 143Section 148Section 161Section 68Section 80

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4572 and 4573/Del/2017 (Assessment Year: 2006-07 and 2007-08) Brijbasi Education and Welfare Vs. Addl. CIT, Society, Range-1, 20A, Govindnagar, Mathura, Ghaziabad Mathura, Uttar Pradesh (Appellant) (Respondent) Assessee by : Shri Soumitra Choudhary, Adv Revenue by: Shri Arun Kumar Yadav, Sr. DR Date of Hearing 04/07/2019 Date of pronouncement 18/09/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 2 appeals filed by the same assessee. The parti…

BRIJBASI EDUCATION AND WELFAREW SOCIETY,MATHURA vs. ADDL.CIT, RANGE-1, GHAZIABAD

In the result ITA number 4573/del/2017 filed by the assessee for assessment year 2007 – 08 is dismissed

ITA 4572/DEL/2017[2006-07]Status: DisposedITAT Delhi23 Aug 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Soumitra Choudhary, AdvFor Respondent: Shri Arun Kumar Yadav, Sr. DR
Section 12Section 143Section 148Section 161Section 68Section 80

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4572 and 4573/Del/2017 (Assessment Year: 2006-07 and 2007-08) Brijbasi Education and Welfare Vs. Addl. CIT, Society, Range-1, 20A, Govindnagar, Mathura, Ghaziabad Mathura, Uttar Pradesh (Appellant) (Respondent) Assessee by : Shri Soumitra Choudhary, Adv Revenue by: Shri Arun Kumar Yadav, Sr. DR Date of Hearing 04/07/2019 Date of pronouncement 18/09/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the 2 appeals filed by the same assessee. The parti…

M/S KUNAL CALCIUM LIMITED,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

The appeal of the assessee is allowed

ITA 412/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh08 Feb 2019AY 2009-10
For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Ankur Alya, Sr. DR
Section 132Section 148Section 250(6)

…6 ITD 146. ii ITO Vs. Purushotam Das Bangur & Anr. (SC) 224 ITR 362 iii) Elphinstone Picture Palace Vs. Union of India & Anr (Pat) 74 ITR 115 iv) H.A. Nanji & Co.Vs. ITO (Cai) 120 ITR 593 v) Sohan Singh Vs. CIT (Del) 158 ITR 174 vi) Rattan Gupta Vs. CIT (P&H) 234 ITR 220” 7 . W e h a v e h e a r d t h e r i v a l c o n t e n t i o n s c a r e f u l l y a n d p e r u s e d t h e o r d e r s o f t h e a u t h o r i t i e s b e l o w . I n t h e p r e s e n t c a s e a s i s c l e a r l y e v i d e n t f r o m t h e c o p y o f r e a s o n s r e c o r d e d , p l a c e d b e f o r e u s , t h e A . O . h a s m e…