CH Mohan v. ACIT

369 ITR 189High Court2014#2829 most cited

What is CH Mohan v. ACIT authority for?

Losses incurred for the period prior to a search must be allowed during assessment proceedings, even if not claimed in the original return of income or a return filed in response to notices under sections 148 or 153A, particularly when the quantification of such losses was delayed due to the late availability of relevant information.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Also referred to as

CH Mohan v. ACIT · losses prior to search · allowance of losses · section 153A · section 148 · set-off of losses · search assessment · non-claiming of losses in return · late quantification of losses · appellate stage losses

Also reported as

41 Taxmann.com 6

Issues it is cited on

undisclosed foreign income and assets section 149(1)(c)section 4(2)section 201(3)section 158ba section 150 unexplained jewellery section 70 beyond four years section 18 section 149(1)(b)statement under section 132(4)

Judgments citing CH Mohan v. ACIT

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…case. The Ld. Sr. Counsel submitted that even if such losses were not claimed in the return of income, the losses for the period prior to search must be allowed, for which reliance was placed on the decision of AP high Court in the case of CH Mohan vs. ACIT, (369 ITR 189) 72 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. (AP). The Ld. Sr. Counsel further submitted that the assessee had filed return of income in response to notices u/s.148/153A of the Act within the prescribed time limit. As the bank statements were made available to the as…

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CH Mohan v. ACIT (369 ITR 189) — Cited in 42 Judgments | BharatTax