CIT v. Abhoyjan Tea Estate

110 ITR 251Reported decision#18705 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 143(3)Section 153ASection 153CSection 234BSection 234DSection 244ASection 250

Issues it is cited on

section 153cofenduring benefitnon-application of mindchange of opinionsection 149documents seizedsatisfaction notesection 132aregular assessmentrevenue expenditurecapital expendituresection 151

Judgments citing CIT v. Abhoyjan Tea Estate

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 622/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 Sept 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David it Co., [P] Ltd., Vs. CIT, 118 ITR 261  M/s. Bombay Steam Navigation Company, reported in 56 ITR 52  CIT Vs. Abhoyjan Tea Estate [P] Ltd. 110 ITR 251  Eastern Investments Ltd Vs. CIT [1951] 20 ITR 1 [SC];  CIT Vs. Chaandulal Keshavlal & Co., [1960] 38 ITR 601 [SC];  CIT Vs. Nainital Bank limited [1966] 62 ITR 638 [SC];  Sri Venkata Sathyanarayana Rice Mill Contractors Co. Vs. CIT [1997] 223 ITR 101 [SC]; 12. On the other hand, learned DR relied on the Orders of the lower authorities and su…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 621/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Sept 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David it Co., [P] Ltd., Vs. CIT, 118 ITR 261  M/s. Bombay Steam Navigation Company, reported in 56 ITR 52  CIT Vs. Abhoyjan Tea Estate [P] Ltd. 110 ITR 251  Eastern Investments Ltd Vs. CIT [1951] 20 ITR 1 [SC];  CIT Vs. Chaandulal Keshavlal & Co., [1960] 38 ITR 601 [SC];  CIT Vs. Nainital Bank limited [1966] 62 ITR 638 [SC];  Sri Venkata Sathyanarayana Rice Mill Contractors Co. Vs. CIT [1997] 223 ITR 101 [SC]; 12. On the other hand, learned DR relied on the Orders of the lower authorities and su…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 620/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Sept 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David it Co., [P] Ltd., Vs. CIT, 118 ITR 261  M/s. Bombay Steam Navigation Company, reported in 56 ITR 52  CIT Vs. Abhoyjan Tea Estate [P] Ltd. 110 ITR 251  Eastern Investments Ltd Vs. CIT [1951] 20 ITR 1 [SC];  CIT Vs. Chaandulal Keshavlal & Co., [1960] 38 ITR 601 [SC];  CIT Vs. Nainital Bank limited [1966] 62 ITR 638 [SC];  Sri Venkata Sathyanarayana Rice Mill Contractors Co. Vs. CIT [1997] 223 ITR 101 [SC]; 12. On the other hand, learned DR relied on the Orders of the lower authorities and su…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 619/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 Sept 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David it Co., [P] Ltd., Vs. CIT, 118 ITR 261  M/s. Bombay Steam Navigation Company, reported in 56 ITR 52  CIT Vs. Abhoyjan Tea Estate [P] Ltd. 110 ITR 251  Eastern Investments Ltd Vs. CIT [1951] 20 ITR 1 [SC];  CIT Vs. Chaandulal Keshavlal & Co., [1960] 38 ITR 601 [SC];  CIT Vs. Nainital Bank limited [1966] 62 ITR 638 [SC];  Sri Venkata Sathyanarayana Rice Mill Contractors Co. Vs. CIT [1997] 223 ITR 101 [SC]; 12. On the other hand, learned DR relied on the Orders of the lower authorities and su…

CIT v. Abhoyjan Tea Estate (110 ITR 251) — Cited in 4 Judgments | BharatTax