ADIT 246 ITR 363 (MP) Seth Brothers vs. JCIT 251 ITR 270 (Guj.) Bombay Pharma Products v. ITO

155 ITR 629High Court1985#19288 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2025.

Judgments citing ADIT 246 ITR 363 (MP) Seth Brothers vs. JCIT 251 ITR 270 (Guj.) Bombay Pharma Products v. ITO

Bses Yamuna Power Ltd, Delhi vs. ACIT, Circle-5(1), New Del;Hi

The appeal of the assessee is allowed on legal issues

ITA 4853/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Apr 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…Multiscreen Media (P) Ltd. vs UOI 324 ITR 54 (Bom.) ITO vs. Lakhmani Mewal Das 103 ITR 437, 448 (SC) Arjun Singh vs. ADIT 246 ITR 363 (MP) Seth Brothers vs. JCIT 251 ITR 270 (Guj.) Bombay Pharma Products vs. ITO 237 ITR 614 (MP) Lokendra Singh Rathore vs. WTO 155 ITR 629 (MP) United Electrical Co. (P) Limited vs. CIT 258 ITR 317 (Del.) 53. In view of the aforesaid, it may be noted that the words "reason to believe" suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds to suggest that income of the assessee has escaped assessment and that the assessing officer may ac…

Bses Yamuna Power Ltd., New Delhi vs. DCIT, Circle- 5(1), New Delhi

The appeal of the assessee is allowed on legal issues

ITA 4852/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

Section 143(3)Section 147Section 148Section 154Section 250

…Multiscreen Media (P) Ltd. vs UOI 324 ITR 54 (Bom.) ITO vs. Lakhmani Mewal Das 103 ITR 437, 448 (SC) Arjun Singh vs. ADIT 246 ITR 363 (MP) Seth Brothers vs. JCIT 251 ITR 270 (Guj.) Bombay Pharma Products vs. ITO 237 ITR 614 (MP) Lokendra Singh Rathore vs. WTO 155 ITR 629 (MP) United Electrical Co. (P) Limited vs. CIT 258 ITR 317 (Del.) 53. In view of the aforesaid, it may be noted that the words "reason to believe" suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds to suggest that income of the assessee has escaped assessment and that the assessing officer may ac…

Abhishek Dhanotia, Indore vs. Income Tax Officer- 3(1), Indore

ITA 655/IND/2018[2010-11]Status: DisposedITAT Indore09 Sept 2020AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 1Section 131Section 143(3)Section 148Section 234ASection 69

…open ended enquiries is not sustainable and liable to be quashed. Reliance is placed on the decisions of Hon’ble Jurisdictional High Court of Madhya Pradesh in the following decisions – a. Arjun Singh [2000] 246 ITR 363 (MP) b. Lokendra Singh Rathore [1985] 155 ITR 629 (MP) c. Bombay Pharma Products [1999] 237 ITR 614 (MP) 10. Without prejudice, the instant proceedings carried out without making available copies of documents, returns and computation of income for verifying the treatment of alleged cash of Rs. 16,00,000 and resulting assessment orders of M/s. Bhoomi Elegant, Shri Akshay Doshi and other relevant…

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Accordingly, we dismiss the appeal filed by the ld AO on the limited issue that order passed by the ld AO is barred by limitation. Ground No. 1 is dismissed

ITA 6079/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Jul 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit(Ltu), Vs. M/S. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, Nbcc Plaza Pusp Vihar, Rk Puram, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 148Section 14ASection 263

…362 ITR 403 (Bom) 53. Torrent Power SEC Ltd, 45 Taxman.com 443(Guj) 54. Lakhmani Mewal Das. 103 ITR 437.448(SC) 55. Arjun Singh, 246 ITR 363, 405(MP) 56. Seth Brothers. 251 ITR 270 (Guj) 57. Bombay Pharma Products, 237 ITR 614 (MP) 58. Lokendra Singh Rathore, 155 ITR 629 (MP) 59. United Electrical Co. (P) Limited, 258 ITR 317 (Del) 60. Foramer France 364 ITR 566 (SC) 61. Purolator India Ltd. 343 ITR 155 (Del) 62. Motor & General Fiance, 184 Taxman 465 (Del) 63. Titanor Components Ltd. 343 ITR 183 (Bom) 64. D.T. & T.D.C. Ltd, 3\232 CTR 260 (Del) 65. Haryana Acrylic Manufacturing Company, 308 ITR 38 (Del) 66. Germa…