CH Mohan v. ACIT

369 ITR 189High Court2014#2792 most cited

What is CH Mohan v. ACIT authority for?

Losses from periods prior to a search assessment must be allowed, even if not claimed in the original return of income, if they can be quantified at the appellate stage.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2024.

Also referred to as

CH Mohan v. ACIT · losses prior to search · claim losses appellate stage · section 148 · section 153A

Also reported as

41 Taxmann.com 6

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing CH Mohan v. ACIT

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

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

Section 132

…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…

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

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

Section 132

…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…