CIT(A): (i) CIT v. Daulatram Rawatmal

64 ITD 396Income Tax Appellate Tribunal1998#14325 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2025.

Judgments citing CIT(A): (i) CIT v. Daulatram Rawatmal

JCIT(OSD), Circle -10(1), New Delhi vs. H B Leasing & Finance Company Limited, Delhi

In the result, Appeal of the Revenue is dismissed

ITA 1245/DEL/2025[1988-89]Status: DisposedITAT Delhi07 Nov 2025AY 1988-89

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Joint Commissioner Of Vs H B Leasing & Finance Income Tax, (Osd), Company Ltd. Circle 10(1), C. R. Building, H-72, Connaught Circus, I. P. Estate, Delhi Connaught Place, Delhi Pan:Aaach0713N Appellant Respondent C.O No. 94/Del/2025 ( In Ita No. 1245/Del/2025 A.Y. 1988-89) H B Leasing & Finance Vs Joint Commissioner Of Income Company Ltd. Tax, Osd, H-72, Connaught Circus, Circle 10(1) Connaught Place, Delhi C. R. Building, I. P. Estate, Pan:Aaach0713N Delhi

Section 132Section 158BSection 245

…income or loss can be added or disallowed while making the assessment under Chapter XIV-B of the IT Act. 17 ITA No. 1245/Del/2025 & C.O No. 94/Del/2025 JCIT (OSD) Vs. H. B. Leasing and Finance Company 13. In the case of Parakh Foods Ltd. vs. Dy. CIT (1998) 64 ITD 396 (Pune), the Pune Bench of the Tribunal has discussed the issue at great length, wherein it has been discussed in detail that what is undisclosed income and what can be added while assessing the income under s. 158BC. They have distinguished both the Chapter XIV-B and Chapter XIV. Chapter XIV is in regard to regular assessments completed under s. 1…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…ll be made in the hands of those concerns after necessary inquiries and investigation. The assessee has placed reliance on the following judgments before the CIT(A): (i) CIT v. Daulatram Rawatmal (1973) 87 ITR 349 (SC) (ii) Parakh Foods Ltd. v. Dy. CIT (1998) 64 ITD 396 (Pune) (iii) Omkarmal Gaurishankar v. ITO (1991) 39 TTJ 223 (Ahd) (iv) Dimco Silk Mills v. ITO (1999) 107 Taxman 41 (Mag) 88. The CIT(A) after considering the entire relevant facts and material gave the following findings in para 4.8 of his appellate order in the case of Shri Nileshbhai K. Patel. "4.8 I have carefully considered the submissions ma…

Pushpak Auxichem P. Ltd, Thane vs. ITO WD 1(3), Kalyan

The appeal of the assessee is partly allowed

ITA 499/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Pushpak Auxichem Pvt. Income Tax Officer Ltd. Ward-1(3), बनाम/ 241/Business-2, Kasturi Mohan Plaza, 1St Floor, Vs. Plaza, 2Nd Floor, Manpada Wayle Nagar, Road, Dombivali (East), Khadak Pada, Thane-421201 Kalyan-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabcp0099E

Section 148

…ll be made in the hands of those concerns after necessary inquiries and investigation. The assessee has placed reliance on the following judgments before the CIT(A): (i) CIT v. Daulatram Rawatmal (1973) 87 ITR 349 (SC) (ii) Parakh Foods Ltd. v. Dy. CIT (1998) 64 ITD 396 (Pune) (iii) Omkarmal Gaurishankar v. ITO (1991) 39 TTJ 223 (Ahd) (iv) Dimco Silk Mills v. ITO (1999) 107 Taxman 41 (Mag) 88. The CIT(A) after considering the entire relevant facts and material gave the following findings in para 4.8 of his appellate order in the case of Shri Nileshbhai K. Patel. "4.8 I have carefully considered the submissions ma…

ITO 6(3)(2), Mumbai vs. Jaydeep Profiles P.Ltd, Mumbai

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…ll be made in the hands of those concerns after necessary inquiries and investigation. The assessee has placed reliance on the following judgments before the CIT(A): (i) CIT v. Daulatram Rawatmal (1973) 87 ITR 349 (SC) (ii) Parakh Foods Ltd. v. Dy. CIT (1998) 64 ITD 396 (Pune) (iii) Omkarmal Gaurishankar v. ITO (1991) 39 TTJ 223 (Ahd) (iv) Dimco Silk Mills v. ITO (1999) 107 Taxman 41 (Mag) 88. The CIT(A) after considering the entire relevant facts and material gave the following findings in para 4.8 of his appellate order in the case of Shri Nileshbhai K. Patel. 98 & 2698/Mum/2016 Jaydeep Profiles P.Ltd "4.8 I ha…

Jaydeep Profiles Pvt. Ltd., Mumbai vs. ITO WD 6 (3)(2), Mumbai

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…ll be made in the hands of those concerns after necessary inquiries and investigation. The assessee has placed reliance on the following judgments before the CIT(A): (i) CIT v. Daulatram Rawatmal (1973) 87 ITR 349 (SC) (ii) Parakh Foods Ltd. v. Dy. CIT (1998) 64 ITD 396 (Pune) (iii) Omkarmal Gaurishankar v. ITO (1991) 39 TTJ 223 (Ahd) (iv) Dimco Silk Mills v. ITO (1999) 107 Taxman 41 (Mag) 88. The CIT(A) after considering the entire relevant facts and material gave the following findings in para 4.8 of his appellate order in the case of Shri Nileshbhai K. Patel. 98 & 2698/Mum/2016 Jaydeep Profiles P.Ltd "4.8 I ha…

Navneet Jhamb, New Delhi vs. ACIT, Faridabad

In the result appeal of the assessee for AY 2002-03 and 2003-04 is partly allowed

ITA 1608/DEL/2011[2001-02]Status: DisposedITAT Delhi25 Jun 2018AY 2001-02

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Smt Paramita Tripathy, CIT DR
Section 153Section 153ASection 234ASection 43(3)

…532 (Del) Harakchand N.Jain Vs. ACIT 61 TTJ 223 (Mum): 101 Taxman 324 R. Ramanathan Vs. ACIT 65 ITD 108 (Mad) Navneet Jhamb Vs ACIT ITA No. 1609, 1608, 1610, 1611 and 1612 /Del/2011 (Assessment Year: 2000-01 to 2003-04 and 2006-07) Parakh Foods Ltd. Vs. DCIT 64 ITD 396 (Pune) 63 TTJ 532(Del)/ 63 ITD 153(Mum). 5.2 In this case written submissions of the AR were sent to AO for his report. AO submitted his report vide his common letter No. ACIT/CC-I/FBD/08-09/1079 dated 28-01-2009 for AYs 2000- 01 to 2006-07 copy of which is enclosed with this order. 5.3 Copy of above report was given to the assessee for his rejoin…

DCIT Cir.7(3)(1), Mumbai vs. Pjl Clothing India Ltd., Mumbai

The appeal of the Revenue is allowed for statistical purposes

ITA 2596/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Feb 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010 - 2011 Dcit Circle 7(3)(1) Pjl Clothing India Ltd., Mumbai बनाम/ Unit No.19, Shree Madhu Estate, Pandurang Budhakar Vs. Marg, Worli, Mumbai 400 018 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaacp2782R

Section 133(6)Section 143(1)Section 143(2)

…ll be made in the hands of those concerns after necessary inquiries and investigation. The assessee has placed reliance on the following judgments before the CIT(A): (i) CIT v. Daulatram Rawatmal (1973) 87 ITR 349 (SC) (ii) Parakh Foods Ltd. v. Dy. CIT (1998) 64 ITD 396 (Pune) (iii) Omkarmal Gaurishankar v. ITO (1991) 39 TTJ 223 (Ahd) (iv) Dimco Silk Mills v. ITO (1999) 107 Taxman 41 (Mag) 88. The CIT(A) after considering the entire relevant facts and material gave the following findings in para 4.8 of his appellate order in the case of Shri Nileshbhai K. Patel. "4.8 I have carefully considered the submissions ma…

CIT(A): (i) CIT v. Daulatram Rawatmal (64 ITD 396) — Cited in 7 Judgments | BharatTax