92 ITR 1 (Delhi), Shakuntla Mehra v. CWT

114 ITR 834High Court#18749 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBE Section 131 Section 133A Section 143(3)Section 147 Section 148 Section 37(1)Section 68

Issues it is cited on

section 115be proximate nexus section 91 preponderance of probability violation of natural justice creditworthiness of the creditor addition under section 68 section 148a(d)section 115bb section 115b section 37(1)commissioner (appeals)

Judgments citing 92 ITR 1 (Delhi), Shakuntla Mehra v. CWT

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…and that its order may be subjected to judicial review─Associated Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India [1973] 92 ITR 1 (Delhi), Shakuntla Mehra v. CWT [1976] 102 ITR 301 (Delhi) and Paras Bhan Sadh v. CIT 114 ITR 834 (All.). The order which is based on reasons which are invalid, is also liable to be set aside as invalid- K. L. Sreenhasulu v. CIT [1981] 127 ITR 834 (Kar.). Orders passed in violation of natural justice is a nullity- Ram Swarup v. Shikar Chand AIR 1966 SC 893, State of U.P. v Kaluwa 40 STC 79 (All.) and Raja Jagdambika Pratap Narain Singh v. CBD…

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…and that its order may be subjected to judicial review—Associated Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India [1973] 92 ITR 1 (Delhi), Shakuntla Mehra v. CWT [1976] 102 ITR 301 (Delhi) and Paras Bhan Sadh v. CIT 114 ITR 834 (All.). The order which is based on reasons which are invalid, is also liable to be set aside as invalid— K. L. Sreenhasulu v. CIT [1981] 127 ITR 834 (Kar.). Orders passed in violation of natural justice is a nullity— Ram Swarup v. Shikar Chand AIR 1966 SC 893, State of U.P. v Kaluwa 40 STC 79 (All.) and Raja Jagdambika Pratap Narain Singh v. CBD…

Deputy Commissioner of Income Tax, Central Circle-5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4866/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…and that its order may be subjected to judicial review─Associated Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India [1973] 92_ITR_1 (Delhi), Shakuntla Mehra v. CWT [1976] 102 ITR 301 (Delhi) and Paras Bhan Sadh v. CIT 114 ITR 834 (All.). The order which is based on reasons which are invalid, is also liable to be set aside as invalid- K. L. Sreenhasulu v. CIT [1981] 127 ITR _ 834 (Kar.). Orders passed in violation of natural justice is a nullity- Ram Swarup v. Shikar Chand AIR 1966 SC 893, State of U.P. v Kaluwa 40_STC_79 (All.) and Raja Jagdambika Pratap Narain Singh v. C…

Deputy Commissioner of Income Tax, Central Circle- 5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68