531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh v. CIT

237 ITR 814High Court#10388 most cited

What is 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh v. CIT authority for?

The assessee can rely on the determination of 'on money' income by the Tribunal in a related case, even if the current case involves different parties.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2023.

Also referred to as

Hasmukhlal M. Parikh v. CIT · 237 ITR 814 · on money · tribunal decision · sister concern · income determination · reassessment · block assessment · section 153a · evidence

Issues it is cited on

section 153(a)project completion methodright to receivesection 30mercantile system of accountingsection 40a(3)on-moneyprofits and gains of business or professionsection 2(24)section 5(1)section 40adocuments seized

Judgments citing 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh v. CIT

DCIT Central Circle-3, Thane vs. Moreshwar Krushna Baria, Thane

ITA 2218/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

DCIT Central Circle-3, Thane vs. Moreshwar Krushna Baria, Thane

ITA 2217/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1966/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1965/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

Moreshwar Krushna Baria, Mumbai vs. Assistant Commissioner of Income Tax, Thane

ITA 1964/MUM/2022[2012-13]Status: DisposedITAT Mumbai28 Jun 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1963/MUM/2022[2011-12]Status: DisposedITAT Mumbai28 Jun 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

Moreshwar Krushna Baria, Thane vs. Asst Comm of Income Tax Central Circle-3, Thane

ITA 1962/MUM/2022[2010-11]Status: DisposedITAT Mumbai28 Jun 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

Moreshwar Krushna Baria, Thane vs. ACIT Central Circle-3, Thane

ITA 1961/MUM/2022[2009-10]Status: DisposedITAT Mumbai28 Jun 2023AY 2009-10

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Smt. Riddhi Mishra, CIT D.R
Section 132Section 69C

…sions rendered by the Hon’ble High Courts and Tribunal viz….. 1. CIT vs. Balbirsingh Maini, 398 ITR 531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh vs. CIT, 37 ITR 359 (Bom) (1959) 4. CIT vs Shah Construction Co. Ltd 237 ITR 814 (Bom) (1999) 5. CIT vs. Ashaland Corporation, 133 ITR 55 (Guj) (1981) 6. Deputy Commissioner of Income Tax vs. Rajiv A. Shah, 12 SOT 84 (Mum) (2007) 24. The Ld. AR for the assessee further contended that in the case of sister’s concern of the assessee namely M/s Ameya Builders and property developers and M/s Magnet Enterprises income component of…

DCIT Cen Cir 29, Mumbai vs. Yash Raj Films P. Ltd, Mumbai

ITA 3345/MUM/2012[2007-08]Status: DisposedITAT Mumbai20 Jan 2017AY 2007-08
For Appellant: Shri Porus Kaka-ARFor Respondent: Ms. Vidisha Kalra -DR
Section 133ASection 143(3)Section 254(1)Section 68

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “जी जी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई जी जी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर अपील सं./I.T.A./2597/Mum/2012,िनधा"रण िनधा"रण िनधा"रण वष" वष" M/s. Yash Raj Films Pvt. Ltd. ACIT-Central Circle-29 5 Shah Industrial Estate, Veera Desai Rd. Mumbai. Vs. Andheri (West),Mumbai-400 053. PAN:AAACY 1176 E (अपीलाथ" /Appellant) (""यथ" / Responde…

Yash Raj Films Pvt. Ltd., Mumbai vs. A.C.I.T. Central Circle 29, Mumbai

ITA 2597/MUM/2012[2007-08]Status: DisposedITAT Mumbai20 Jan 2017AY 2007-08
For Appellant: Shri Porus Kaka-ARFor Respondent: Ms. Vidisha Kalra -DR
Section 133ASection 143(3)Section 254(1)Section 68

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “जी जी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई जी जी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर अपील सं./I.T.A./2597/Mum/2012,िनधा"रण िनधा"रण िनधा"रण वष" वष" M/s. Yash Raj Films Pvt. Ltd. ACIT-Central Circle-29 5 Shah Industrial Estate, Veera Desai Rd. Mumbai. Vs. Andheri (West),Mumbai-400 053. PAN:AAACY 1176 E (अपीलाथ" /Appellant) (""यथ" / Responde…

531 (SC) 2. DCIT Vs. Shiv Sai Developers, 134 ITD 445 (mum) (2011) 3. Hasmukhlal M. Parikh v. CIT (237 ITR 814) — Cited in 10 Judgments | BharatTax