Case No. 1- M/s Malani Trading Co. v. CIT

252 ITR 670High Court2001#24127 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 11 Section 249(1)Section 250

Judgments citing Case No. 1- M/s Malani Trading Co. v. CIT

M/S. VANI SYSTEMS PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER- 6(4), LUCKNOW

ITA 646/LKW/2019[2016-17]Status: DisposedITAT Lucknow09 Jul 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Manu Chaurasia, CIT (DR)

Section 143(3)

…had done. He filed copies of following orders on which he placed reliance for this proposition. i. Smt. Sadhna Agarwal vs. ITO ITA No.488/LKW/2013 (ITAT Lucknow) ii. K. Hemlatha vs. ACIT ITA No.940/CHNY/2019 (ITAT Chennai) iii. Malani Trading Company vs. CIT 252 ITR 670 (Bombay) iv. Harilelas vs. First Income Tax Officer 16 ITD 356 (Mumbai) v. Haryana State Roads and Development Corporation Limited vs. The DCIT ITA No.582/CHD/2016 (ITAT Chandigarh). 3 M/s Vani Systems Private Limited A.Y. 2016-17 The ld. AR pointed out that in the case of Smt. Sadhna Agarwal, the ITAT had held that the ld. CIT(A) was duty boun…

SAMEEKSHA TRUST ,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee is dismissed as being not maintainable

ITA 816/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Mar 2025AY 2013-14

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 816/Mum/2025 (निर्धारण वर्ा / Assessment Year :2013-14) M/S. Sameeksha Trust V/S. Ito(Exemptions)-2(1), 320/321, A-Z Industrial बिधम Mumbai Estate, G.K. Marg, Lower 6Th Floor, Cumballa Hill, Parel, Mumbai-400013 Mtnl Te Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaats0581L Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri K. Gopal & Shri MandarFor Respondent: Shri Leyaqat Ali Afaqui

Section 11Section 143(3)Section 249(1)Section 250

…Jai Ram Manohar Lal v. National Building Material Supply AIR 1969 SC 1267) 4) It is submitted that the Ld. CIT(A) ought to have given the assessee a reasonable time to cure defects, as held by the Hon'ble jurisdictional High Court in Malani Trading Co. vs CIT 252 ITR 670 (Bom). 5) The Appellant craves leave to add to or amend or alter the aforesaid grounds before the disposal of appeal as they may think fit by themselves or by their representatives.” 3. Brief facts of the case are that the assessee filed return declaring nil income on 28.09.2013. The case was selected for scrutiny and assessment was completed at…

JAIDEV YADUVANSHI,UTTRAKHAND vs. ITO, RUDRAPUR

ITA 1077/DEL/2017[2012-13]Status: DisposedITAT Delhi31 May 2018AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Sh. Prakash Sinha (CA) &For Respondent: Sh. Rakesh Kumar ( Sr.DR)

Section 142(1)Section 144Section 148Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “F”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.- 1077/Del/2017 (Assessment Years: 2012-13) Jaidev Yadhuwanshi, ITO, 185, Bindukhera, Chatarpur Dam, Vs. Ward- 1(4), Rudrapur. Rudrapur. PAN No: ACAPY7703L APPELLANT RESPONDENT Assessee by : Sh. Prakash Sinha (CA) & Ms. Tanya Revenue by : Sh. Rakesh Kumar ( Sr.DR) Date of Hearing : 24.05.2018. Date of Pronouncement : 31/05/2018. ORDER PER : O.P.KANT, JM This appeal by the assessee is directed against order dated 03/11/2016 passed by the Ld. Commissione…