(a) Padampath Ramgopal 76 ITR 719 (SC). (b) ACIT v. M/S MOUNT MALT BRU LTD 34 TW 246 (Jp). (c) Manohar Lal V. ITO

68 TTJ 27Income Tax Appellate Tribunal2000#18184 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132Section 132(1)Section 142(1)Section 143(3)Section 145(3)Section 153ASection 153CSection 234A

Judgments citing (a) Padampath Ramgopal 76 ITR 719 (SC). (b) ACIT v. M/S MOUNT MALT BRU LTD 34 TW 246 (Jp). (c) Manohar Lal V. ITO

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…or of trading addition. VIII. In this respect we also like to invite your attention towards the following judgments on the related issue: (a) Padampath Ramgopal 76 ITR 719 (SC). (b) ACIT VS M/S MOUNT MALT BRU LTD 34 TW 246 (Jp). (c) Manohar Lal V. ITO (2000) 68 TTJ 27 (JD) & (d) Shri Gautam Textile V. ITO (2001) 72 TTJ 169 (JD) (e) M/s Bansilal AbirchandSpg. &Wvg. Mills 75 ITR 260 (Bom) (Page 261) 4. Tax can be charged on real income not on notional income or notional profit: Against the addition we have also submit that the Ld. AO made addition on the basis of notional profit worked out by him on the basis of r…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udaipur

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…or of trading addition. VIII. In this respect we also like to invite your attention towards the following judgments on the related issue: (a) Padampath Ramgopal 76 ITR 719 (SC). (b) ACIT VS M/S MOUNT MALT BRU LTD 34 TW 246 (Jp). (c) Manohar Lal V. ITO (2000) 68 TTJ 27 (JD) & (d) Shri Gautam Textile V. ITO (2001) 72 TTJ 169 (JD) (e) M/s Bansilal AbirchandSpg. &Wvg. Mills 75 ITR 260 (Bom) (Page 261) 4. Tax can be charged on real income not on notional income or notional profit: Against the addition we have also submit that the Ld. AO made addition on the basis of notional profit worked out by him on the basis of r…

Rajni Tak, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 314/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Oct 2022AY 2017-18
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 142(1)Section 143(3)Section 145(3)Section 234A

…es (Kotah) Ltd. XXII TW 155 (JP) VII. Ghewarchand Vs. ITO - XXI TW 571 VIII. Siddheshwari Cotton Mills P. Ltd. V CIT 117 ITR 953 at 957 (Cal) ITR 719 (SC). Also refer : ACIT VS M/S MOUNT MALT BRU LTD 34 TW 246 (Jp). Also kindly refer Manohar Lal V. ITO (2000) 68 TTJ 27 (JD) & also Shri Gautam Textile V. ITO (2001) 72 TTJ 169 (JD). 10 SMT. RAJNI TAK VS ITO, WARD 5(1), JAIPUR Also refer a recent decision of this honble Bench in the case of Pappu Qureshi v/s ITO ITA No. 314/Jp/2019 dt. 28.04.2020. In the case of DCIT & ANR. vs. Malbros International Pvt. Ltd. & Anr. (2016) 47 CCH 0249 (Chd. Trib) held Addition—Del…

ACIT, Jodhpur vs. M/S. Haswani Handicrafts, Jodhpur

In the result, this appeal of the Revenue is dismissed

ITA 235/JODH/2017[2012-13]Status: DisposedITAT Jodhpur01 Feb 2021AY 2012-13

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. Pan No. Aabfh 5114 P

Section 132Section 132(4)Section 153ASection 69BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER A.C.I.T. Vs. M/s Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. PAN No. AABFH 5114 P Revenue by Shri A.S. Yadav, JCIT DR Assessee by Shri Ajay Moondra, CA Date of Hearing 4.11.2020 Date of Pronouncement 01/02/2021 O R D E R PER BENCH The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-2, Jodhpur dated 20/02/2017 for A.Y. 2012-13 wherein the Revenue has raised fol…

ITO, Bundi vs. Rameshwar Meena, Bundi

In the result, the appeal of the Revenue is partly allowed

ITA 470/JPR/2015[2011-12]Status: DisposedITAT Jaipur08 Nov 2017AY 2011-12
For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri Roshanta Meena (J.CIT)

…nstruction (P.) Ltd. Vs. ACIT XXII TW 606 • DCIT Vs. Associated Stone Industries XXII TW 155 • Ghewarchand Vs. ITO XXI TW 571 • Siddheshwari Cotton Mills P. Ltd. V. CIT 117 ITR 953 • Padampath Ramgopal 76 ITR 719 • Malt Bru Ltd. 34 TW 246 • Manohar Lal V. ITO 68 TTJ 27 • Shri Gautam Textile V. ITO 72TTJ 169 5. We have considered the rival submissions as well as relevant material on record. The assessee has not disputed the fact that it failed to produce any supporting evidence as well as on books of accounts to substantiate the claim of transportation expenses as well as other expenses in connection with the…