Arun Gupta v. UOI

371 ITR 394High Court2015#20657 most cited
4

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 143(3)Section 147Section 148Section 149Section 2(22)(e)Section 263

Issues it is cited on

accumulated profitsmaterial facts necessary for assessmentsection 2(22)kelvinatordeemed dividendsection 2(22)(e)change of opinionliable to taxreasoned ordersection 149agricultural incomereason to believe

Judgments citing Arun Gupta v. UOI

ACIT, Circle 3, Lucknow vs. Anshuman Singh, Lucknow

In the result, the appeal of Revenue is allowed

ITA 342/LKW/2025[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139Section 142Section 142(1)Section 143Section 143(3)Section 144Section 147Section 148

…299 (SUPREME COURT OF INDIA), Jagran Prakashan Allahabad High Court [2014] 367 ITR 534, Hon'ble Allahabad High Court in the case Dr. Shiva Kant Mishra [2015] 61 taxmann.com 201 (Allahabad), Hon'ble Allahabad High Court in the case of Arun Gupta v. UOI (2015) 371 ITR 394 (All) (HC), Delhi High Court in the case of Madhukar Khosla .v. ACIT (2014) 367 ITR 165 (Delhi)(HC), Delhi High Court Le Passage to India Tours and Travels P. Ltd. ...v. Addl. CIT (2014) 369 ITR 109 (Delhi)(HC), Hon'ble High Court of Andra Pradesh in the case of Sirpur Paper Mills Ltd v. Income Tax Officer [1978] 114 ITR 404 (AP). L. Further, Th…

Nellikkote Kunhipari Mohammedali, Kozhikode vs. ACIT Circle-1(1), Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 888/COCH/2024[2006-07]Status: DisposedITAT Cochin15 Jul 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR
Section 143(3)Section 148Section 2(22)(e)Section 263

…vs. Financial Software and Systems Private Limited (447 ITR 370)(SC) (iii) CIT vs. Kelvinator of India Ltd (320 ITR 561) (SC) Nellikkote Kunhipari Mohammedali vs. ACIT (iv) CIT vs.Malayala Manorama Limited (95 Taxmann.com 136)(Kerala) (v) Arun Gupta vs.CIT (371 ITR 394) (Allahabad.) 10. On the other hand, the Ld. CIT-DR vehemently opposed the above submissions and supported the orders of the lower authorities. 11. We heard the rival submissions and perused the material available on record. The Grounds of Appeal No.1 goes to the very root of the matter, we shall first take up the Grounds of Appeal challenging t…

Nellikkote Kunhipari Mohammedali, Kozhikode vs. ACIT Circle-1(1), Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 881/COCH/2024[2007-08]Status: DisposedITAT Cochin15 Jul 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR
Section 143(3)Section 148Section 2(22)(e)Section 263

…vs. Financial Software and Systems Private Limited (447 ITR 370)(SC) (iii) CIT vs. Kelvinator of India Ltd (320 ITR 561) (SC) Nellikkote Kunhipari Mohammedali vs. ACIT (iv) CIT vs.Malayala Manorama Limited (95 Taxmann.com 136)(Kerala) (v) Arun Gupta vs.CIT (371 ITR 394) (Allahabad.) 10. On the other hand, the Ld. CIT-DR vehemently opposed the above submissions and supported the orders of the lower authorities. 11. We heard the rival submissions and perused the material available on record. The Grounds of Appeal No.1 goes to the very root of the matter, we shall first take up the Grounds of Appeal challenging t…

Nellikkote Kunhipari Mohammedali, Kozhikode vs. ACIT Circle-1(1), Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 880/COCH/2024[2004-05]Status: DisposedITAT Cochin15 Jul 2025AY 2004-05

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR
Section 143(3)Section 148Section 2(22)(e)Section 263

…vs. Financial Software and Systems Private Limited (447 ITR 370)(SC) (iii) CIT vs. Kelvinator of India Ltd (320 ITR 561) (SC) Nellikkote Kunhipari Mohammedali vs. ACIT (iv) CIT vs.Malayala Manorama Limited (95 Taxmann.com 136)(Kerala) (v) Arun Gupta vs.CIT (371 ITR 394) (Allahabad.) 10. On the other hand, the Ld. CIT-DR vehemently opposed the above submissions and supported the orders of the lower authorities. 11. We heard the rival submissions and perused the material available on record. The Grounds of Appeal No.1 goes to the very root of the matter, we shall first take up the Grounds of Appeal challenging t…

Arun Gupta v. UOI (371 ITR 394) — Cited in 4 Judgments | BharatTax