Assistant Commissioner of Income Tax v. Roopchand Tharani, Hon’able High Court of Chhattisgarh

249 CTR 326Reported decision2012#17368 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 115BBE Section 143(3)Section 145(3)Section 250 Section 69A

Judgments citing Assistant Commissioner of Income Tax v. Roopchand Tharani, Hon’able High Court of Chhattisgarh

Divay Mohindru, Jalandhar vs. Income Tax Officer, Jalandhar

The appeal of the assessee is allowed

ITA 129/ASR/2025[2017-18]Status: DisposedITAT Amritsar08 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 129/Asr/2025 Assessment Year: 2017-18 Divay Mohindru, Prop. M/S Vs. Ito, Ward 3(1), Mahavir Abhushans, Deep Jalandhar. Market Juakhana Bazar Kalan, Jalandhar. [Pan:-Advpm1552D] (Appellant) (Respondent) Appellant By Sh. Asharay Sarna, Ca. Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 14.10.2025 Date Of Pronouncement 08.01.2026

Section 115BSection 143Section 143(3)Section 145(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Hybrid Hearing) I.T.A. No. 129/Asr/2025 Assessment Year: 2017-18 Divay Mohindru, Prop. M/s Vs. ITO, Ward 3(1), Mahavir Abhushans, Deep Jalandhar. Market Juakhana Bazar Kalan, Jalandhar. [PAN:-ADVPM1552D] (Appellant) (Respondent) Appellant by Sh. Asharay Sarna, CA. Sh. Charan Dass, Sr. DR Respondent by Date of Hearing 14.10.2025 Date of Pronouncement 08.01.2026 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. C…

Mesers Ganesh Rice Mills, Muktsar vs. Deputy Commissioner of Income Tax, Circle-II, Bathinda

In the result the appeal of the assessee ITA No

ITA 287/ASR/2018[2014-15]Status: DisposedITAT Amritsar15 Feb 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal, A. RFor Respondent: Sh. Rohit Mehra, CIT DR

Section 133ASection 143(3)Section 250(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 287/Asr/2018 Assessment Year: 2014-15 M/s Ganesh Rice Mills Vs. The Dy. C. I. T. Jalalabad Road, Muktasar. Circle-II, Bhatinda [PAN:AACF G1896J] (Appellant) (Respondent) Appellant by: Sh. Sudhir Sehgal, A. R. Respondent by: Sh. Rohit Mehra, CIT DR Date of Hearing: 09.02.2023 Date of Pronouncement: 15.02.2023 ORDER Per Anikesh Banerjee, J. M.: The instant appeal was filed by the assessee against the order passed by the Ld. Commissioner of Inc…

Sun Pharmaceutical Industries, Mumbai vs. JCIT 20(3), Mumbai

In the result appeal of the Revenue is hereby dismissed

ITA 3507/MUM/2016[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT-DR

Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. AY Appellant Respondent Sun Pharma Laboratories JCIT, 20(3), Mumbai Ltd., (Erstwhile M/s. Sun Pharmaceuticals Industries), Present Jurisdiction 3507/Mum/2016 2011-12 Acme Plaza Andheri-Kurla Road, Andheri (East), JCIT, 25(1), Mumbai Mumbai-400 059 PAN: AATFS 9584 Q M/s. Sun Pharmaceutical 4096/Mum/2016 2011-12 The ACIT, 25(1), Mumbai Industries, Mumbai PAN: AATFS 9584 Q M/s. Sun Pharmaceutical ACIT, 25(1), Mumbai…

Sh. Arun Kumar Seth, Srinagar vs. The Dy.Commissioner of Income-Tax, Srinagar

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 36/ASR/2014[2010-11]Status: DisposedITAT Amritsar28 May 2019AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 36/Asr/2014 Assessment Year: 2010-11

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 37(1)

…ajan v. ITO (in ITA No. 319/Asr/2017, dated 21/07/2018) and Abdul Hafiz v. Dy. CIT (in ITA No. 465/Asr/2017, dated 19/3/2018), to cite two, also referring to the decision in CIT v. K.S. Bhatia [2004] 269 ITR 577 (P&H) and Asst. CIT v. Roopchand Thirani [2012] 249 CTR 326 (Chtt.), as well as the orders by the tribunal relied upon in the said cases. 5 Arun Kumar Seth v. Dy. CIT 6.2 The ld. CIT(A) has, vide his order, reduced the impugned disallowance of Rs.6 lacs to Rs. 4 lacs, holding as under: (pgs. 26-27 of the impugned order): ‘6.6 Ground of appeal No 4 relates to ad hoc addition of Rs 6,00,000/- (Rs.3 lacs u…

Smt. Kiran Mahajan, Jammu vs. Income Tax Officer, Ward-1(2) Jammu

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 319/ASR/2017[2012-13]Status: DisposedITAT Amritsar31 Jul 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 319 & S.A. 15/(Asr)/2017 Assessment Year: 2012-13

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. A. N. Mishra (D.R.)

Section 133(6)Section 143(3)

…invoking section 145(3) of the Act. This is precisely what stands held by the Hon’ble jurisdictional High Court in CIT v. K.S. Bhatia [2004] 269 ITR 577 (P&H), to which, along with the decision in Asst. CIT v. Roopchand Thirani [2012] 9 Kiran Mahajan v. ITO 249 CTR 326 (Chatt), reference stands made by the tribunal in Dy. CIT v. Harpreet S. Gulati (in ITA No. 317/Asr/2013, dated 28.02.2014), relied upon by the assessee (in-as-much as it stands placed at PB pgs. 21-27). The said order by the tribunal, as well as the decisions by the Hon’ble High Courts ‘relied’ upon by it, are on facts supportive of the Revenue’…