What is Abdul Hamid v. ITO authority for?

Section 115BBE does not apply to genuine business receipts, business turnover, or 'on-money' from sales, which should be assessed under normal provisions allowing for loss set-off; furthermore, there is no concept of "partial application of mind" by the Assessing Officer in an assessment.

How many judgments cite Abdul Hamid v. ITO?

41 judgments on BharatTax cite Abdul Hamid v. ITO (117 Taxmann.com 986), spanning 2021 to 2025.

Which sections of the Income Tax Act does Abdul Hamid v. ITO come up under?

It is most often cited in judgments turning on Section 115BBE, Section 147, Section 68, Section 131, Section 143(3), Section 148.

Abdul Hamid v. ITO (117 Taxmann.com 986)

M/S. Kanak Agro Infrastructure, Khandwa vs. The ITO Ward-1, Khandwa

In the result, assessee’s appeal is partly allowed

ITA 911/IND/2019[2016-17]Status: DisposedITAT Indore29 Sept 2022AY 2016-17

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & ApurvaFor Respondent: Shri P. K. Mitra, CIT.D.R

Section 115BSection 133ASection 133A(1)Section 143(3)Section 40Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.910/Ind/2019 (Assessment Year: 2016-17) Saaras Agro Industries Vs. Assistant Commissioner 179, Beside Allahabad of Income Tax Bank, Pandhana Road, Aayakar Bhawan, Civil Khandwa, Madhya Pradesh Line, Khandwa, Madhya - 450001 Pradesh - 450001 PAN No.ABOFS5139H (Appellant) .. (Respondent) & I.T.A. No.911/Ind/2019 (Assessment Year: 2016-17) M/s. Kanak Agro Vs. Income Tax Officer Infrastructure Ward-1, 179, Beside Allahabad Aaya…

Saaras Agro Industries, Khandwa vs. The ACIT, Khandwa

In the result, assessee’s appeal is partly allowed

ITA 910/IND/2019[2016-17]Status: DisposedITAT Indore29 Sept 2022AY 2016-17

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & ApurvaFor Respondent: Shri P. K. Mitra, CIT.D.R

Section 115BSection 133ASection 133A(1)Section 143(3)Section 40Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.910/Ind/2019 (Assessment Year: 2016-17) Saaras Agro Industries Vs. Assistant Commissioner 179, Beside Allahabad of Income Tax Bank, Pandhana Road, Aayakar Bhawan, Civil Khandwa, Madhya Pradesh Line, Khandwa, Madhya - 450001 Pradesh - 450001 PAN No.ABOFS5139H (Appellant) .. (Respondent) & I.T.A. No.911/Ind/2019 (Assessment Year: 2016-17) M/s. Kanak Agro Vs. Income Tax Officer Infrastructure Ward-1, 179, Beside Allahabad Aaya…

Rajendra and Ursula Joshi Holdings Private Limited, Jaipur vs. Principal Commissioner of Income Tax-1, Jaipur

In the result both the appeal of the assessee is allowed

ITA 192/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Rajendra and Ursula Joshi Food Industries Private Limited, Jaipur vs. Principal Commissioner of Incometax-1, Jaipur

ITA 191/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

Bench: Us On The Following Grounds In This Appeal;

For Appellant: Shri Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 133(6)Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 191/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Food Principal Commissioner of Industries Private Limited, Vs. Income Tax-1, Jaipur 603 Elements Mall, 6th Floor Ajmer Road, Jaipur- 302021. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCR 1374 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh v…

Rajendra and Ursula Joshi Skill Development Private Limited, Jaipur vs. Principal Commissioner of Income Tax-2, Jaipur

In the result both the appeal of the assessee is allowed

ITA 190/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Rekha Shekhawat, Kota vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 7/JPR/2021[2017-18]Status: DisposedITAT Jaipur16 Aug 2022AY 2017-18

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri Sanajy Dhariwal, CIT

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 271A

…1 REKHA SHEKHAWAT VS PR. CIT, UDAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 7/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Smt. Rekha Shekhawat The Pr. CIT 1, Police Line Gopal Vihar Vs. Udaipur Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUVPS 5116 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate…

M/S. Dharti Estate, Junagadh vs. The Pr.CIT-3, Rajkot

In the result, the appeal of the assessee is allowed

ITA 92/RJT/2020[2015-16]Status: HeardITAT Rajkot13 Jul 2022AY 2015-16

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R

Section 115BSection 133ASection 143(3)Section 263Section 28Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Dharti Estate, Sakar The Pr. CIT-3, Residency Opp. Karadiya Rajkot Rajput Chatralay, Vanthali Vs (Respondent) Highway, Junagadh- 362015, Gujarat PAN: AAIFD5123F (Appellant) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2015-16, arises from order of the Pr. CIT-3, Rajkot dated 24-0…

Shri Aashish Mangal, Barwani vs. The ACIT Central Circle -2, Indore

In the result, ITA No. 247/Ind/2021 is dismissed

ITA 247/IND/2021[20149-20]Status: DisposedITAT Indore29 Jun 2022

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 115BSection 133ASection 143(3)Section 28Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA No. 245/Ind/2021 - Assessment Year: 2019-20 Shri Shyamlal Goyal, Sendhwa ACIT, Central Circle-2 Indore V/s (Appellant / Assessee) (Respondent/ Revenue) PAN: ABDPA9161E ITA No. 246/Ind/2021 - Assessment Year: 2019-20 Shri Lokesh Mangal, ACIT, Central Circle-2 Sendhwa Indore V/s (Appellant / Assessee) (Respondent/ Revenue) PAN: AFYPM8184J ITA No. 247/Ind/2021 - Assessment Year: 2019-20 Shri Aashish Mangal, ACIT, Central Circle-2 Send…

Shri Lokesh Mangal, Barwani vs. The ACIT Central, Circle-2, Indore

In the result, ITA No. 247/Ind/2021 is dismissed

ITA 246/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 115BSection 133ASection 143(3)Section 28Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA No. 245/Ind/2021 - Assessment Year: 2019-20 Shri Shyamlal Goyal, Sendhwa ACIT, Central Circle-2 Indore V/s (Appellant / Assessee) (Respondent/ Revenue) PAN: ABDPA9161E ITA No. 246/Ind/2021 - Assessment Year: 2019-20 Shri Lokesh Mangal, ACIT, Central Circle-2 Sendhwa Indore V/s (Appellant / Assessee) (Respondent/ Revenue) PAN: AFYPM8184J ITA No. 247/Ind/2021 - Assessment Year: 2019-20 Shri Aashish Mangal, ACIT, Central Circle-2 Send…

Shri Shyamlal Goyal, Sendhwa vs. The ACIT Central, Circle -2, Indore

In the result, ITA No. 247/Ind/2021 is dismissed

ITA 245/IND/2021[2019]Status: DisposedITAT Indore29 Jun 2022

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 115BSection 133ASection 143(3)Section 28Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA No. 245/Ind/2021 - Assessment Year: 2019-20 Shri Shyamlal Goyal, Sendhwa ACIT, Central Circle-2 Indore V/s (Appellant / Assessee) (Respondent/ Revenue) PAN: ABDPA9161E ITA No. 246/Ind/2021 - Assessment Year: 2019-20 Shri Lokesh Mangal, ACIT, Central Circle-2 Sendhwa Indore V/s (Appellant / Assessee) (Respondent/ Revenue) PAN: AFYPM8184J ITA No. 247/Ind/2021 - Assessment Year: 2019-20 Shri Aashish Mangal, ACIT, Central Circle-2 Send…

M/S Rajendra and Ursula Holdings Pvt. Ltd., Jaipur vs. PCIT-1, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

M/S Rajendra and Ursula Joshi Skill Developement Pvt. Ltd. Jaipur, Jaipur vs. PCIT-2, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…