Asst. CIT v. Rajaram & Brothers

274 ITR 122High Court2005#20257 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 132 Section 132A Section 143(2)Section 143(3)Section 147 Section 153A Section 2(22)(e)Section 263

Judgments citing Asst. CIT v. Rajaram & Brothers

DCIT CC-8(2), Mumbai vs. Rakesh S Kathotia, Mumbai

In the result appeal filed by the revenue stands dismissed

ITA 4295/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 153ASection 2(22)(e)Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 4295/Mum/2025 Assessment Year: 2017-18 DCIT, CC-8(2) Vs Rakesh Kathotia Room No. 658, Aayakar Flat No. 2, 2nd Floor, Bhavan, MK Road, Vandam CHS, Donga Mumbai – 400020. Road, Walkeshwar, Mumbai – 400 006. PAN – AJJPK1926B (Appellant) (Respondent) Assessee by Mr. Prashant Ghumare Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 09.09.2025 Date of Pronouncement 13.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by th…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Coastal Projects Private Limited, Hyderabad

In the result, the C.O. filed by the assessee is allowed in above terms

ITA 497/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Mar 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar

Section 143(3)Section 147Section 148Section 148(2)Section 153ASection 69

…0 ITR 62(Bom) (iv) Smt.Mira Ananta Naik -183 Taxmann 40(Bom) PB-l to 58 (Caselaws) (v) Sunill<umar Jain 367 ITR 370 (chatisgharh) (vi) H.B. Stock Holdings Ltd-325 ITR 320 (Del) ; (vii) Cargo clearing Agency (Gujrat) 307 ITR 1 (Guj) (viii) Rajram and Brothers 274 ITR 122 (MP) I 7.2 It is stated in the reasons recorded that Trishul Vinimay (p) Ltd is into the business of share Trading :- 6 -: ITA No.. 497/Hyd/2019 and CO 16/H/2019 Coastal Projects Pvt. Ltd., Hyd. and on verification of the accounts of the said company, it is found that the appellant received a sum of Rs.7,50,000 by way of transfer of funds throu…

Shriram Capital Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 513/CHNY/2015[2011-2012]Status: DisposedITAT Chennai25 Jun 2015AY 2011-2012

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT

Section 14A

…e Tax (Appeals) has failed to record a categorical finding justifying the direction given to the Assessing Officer when the Assessing Officer himself had not chosen for reopening the assessment. Asst. CIT vs. Rajaram & Brothers (2005) 193 CTR (MP) 248; (2005) 274 ITR 122 (MP) followed; CIT & Anr. Vs. Foramer France (2003) 185 CTR (SC) 512; (2003) 264 ITR 566 (SC), CIT vs, Banwarilal & Sons (P) Ltd, ( 2002) 175 CTR (Del) 124; (2002) 257 ITR 518 (Del), ITO vs. Murlidhar Bhagwan Das (1964) 52 ITR 335 (SC), Pt. Hazari Lal vs. ITO (1960) 39 ITR 265 ( All),Raj Kishore Prasad vs. ITO (1990) 88 CTR (All) 152; (1992) 195…

Shriram Capital Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 512/CHNY/2015[2010-2011]Status: DisposedITAT Chennai25 Jun 2015AY 2010-2011

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT

Section 14A