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 986High Court2020#2839 most cited

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Abdul Hamid v. ITO · 117 Taxmann.com 986 · Section 115BBE · Section 68 · business receipts · on-money · unexplained cash credit · set-off of business loss · application of mind · Section 263 revision · normal provisions · Gauhati

Sections most often in play

Section 115BBE Section 147 Section 68 Section 131 Section 143(3)Section 148 Section 133A Section 142(1)

Issues it is cited on

section 115be section 256(1)section 256 section 44af proximate nexus section 262 section 80ib(10)project completion method on money receipt trade creditors inadequate enquiry section 91

Judgments citing Abdul Hamid v. ITO

Nkb Infrastructure (P) Ltd, Rewari vs. Pr. CIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 450/DEL/2021[2015-16]Status: DisposedITAT Delhi27 Jul 2021AY 2015-16

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2015-16

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2015-16 M/s. NKB Infrastructure (P) Vs. Pr. CIT, Ltd., Faridabad Behind Old PNB Building, Qutabpur, Rewari, Haryana PAN :AADCN5591K (Appellant) (Respondent) Appellant by Sh. Gautam Jain, Adv. Sh. Lalit Mohan, CA Respondent by Ms. Pramita M. Biswas, CIT(DR) Date of hearing 12.07.2021 Date of pronouncement 27.07.2021 ORDER PER O.P. KANT, AM: This appeal has been preferred by the assessee against the order dated 16/03/2021 p…