Arvind Bhogilal v. CIT\n

105 ITR 764Reported decision1976#18628 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 12AA(3)Section 133(6)Section 133A Section 142(1)Section 143(3)Section 147 Section 148 Section 153C

Issues it is cited on

section 2(29)section 35ac section 35(1)(ii)section 161 section 2(11)section 12aa(3)section 159 full and true disclosure first proviso to section 147 beyond four years material facts necessary for assessment legal representative

Judgments citing Arvind Bhogilal v. CIT\n

Estate of Vandravan P Shah, Mumbai vs. Assistant Commissioner of Income Tax, Circle 19(3), Mumbai

In the result all the three captioned appeals are dismissed

ITA 5403/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Appellant: Ms. Shivani ShahFor Respondent: Mr. Hemanshu Joshi, Sr. DR

Section 132Section 143(3)Section 147Section 148Section 153CSection 159Section 35A

…death does not mandate that income earned prior to death must be assessed under section 168. Such an interpretation would defeat the clear legislative demarcation between the two provisions. 9.10 The Hon'ble Bombay High Court in Arvind Bhogilal v. CIT [1976] 105 ITR 764, held that there is a clear demarcation between income assessable under Section 159 and Section 168. The date of death serves as the dividing line. Just as the personal income of a legal representative cannot be clubbed with the estate's income, the income assessable under Section 159 (pre-death) cannot be assessed under Section 168 (post-death).…

Estate of Vandravan P Shah, Mumbai vs. Assistant Commissioner of Income Tax, Circle 19(3), Mumbai

In the result all the three captioned appeals are dismissed

ITA 5402/MUM/2024[2012-13]Status: DisposedITAT Mumbai23 Dec 2025AY 2012-13

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Appellant: Ms. Shivani ShahFor Respondent: Mr. Hemanshu Joshi, Sr. DR

Section 132Section 143(3)Section 147Section 148Section 153CSection 159Section 35A

Estate of Vandravan P Shah, Mumbai vs. Assistant Comissioner of Income Tax, Circle 19(3), Mumbai

In the result all the three captioned appeals are dismissed

ITA 5401/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Ms. Shivani Shah

Section 147Section 148Section 35A

…wo provisions. the clear legislative demarcation between the two provisions. the clear legislative demarcation between the two provisions. Hon'ble Bombay High Court in Arvind Bhogilal v. CIT Arvind Bhogilal v. CIT 9.10 The Hon'ble Bombay High Court in [1976] 105 ITR 764 [1976] 105 ITR 764, held that there is a clear demarcation , held that there is a clear demarcation between income assessable under Section 159 and Section 168. The between income assessable under Section 159 and Section 168. The between income assessable under Section 159 and Section 168. The date of death serves as the dividing line. Just as th…

Estate of Late Shri Vrajlal Chandulal Mehta, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-3(2), Mumbai

In the result, the appeal of the assessee is treated as allowed

ITA 4252/MUM/2017[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 132(4)Section 148

…representative shall not arise as per the provisions of sec. 159 r.w.s. sec.168 of the Act. In support of this contention, the Ld A.R placed his reliance on the following case law:- 13 Estate of Late Shri Vrajlal Chandulal Mehta (a) Arvind Bhogilal vs. CIT (105 ITR 764)(Bom) (b) K.Kunhi Mohammad Hajee vs. State of Kerala (93 ITR 193)(Ker) (c) Income tax Officer vs. Maramreddy Sulochanamma (79 ITR 1)(SC) (d) CIT vs. Mrs. Usha D Shah (127 ITR 850)(Bom) Accordingly, the Ld A.R submitted that the assessing officer was not correct in law in assessing the income in the hands of Anoop Mehta as legal representative of…