CIT v. Bhogilal Ramjibhai Atara

43 Taxmann.com 55High Court2014#2781 most cited

What is CIT v. Bhogilal Ramjibhai Atara authority for?

Section 41(1) of the Income Tax Act applies only where there is remission or cessation of a trading liability during the previous year relevant to the assessment year, and not merely because the assessee cannot provide confirmations for sundry creditors.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Bhogilal Ramjibhai Atara · Section 41(1) · cessation of liability · remission of liability · sundry creditors · trading liability · Income Tax Act · assessment year · previous year · genuineness of transaction

Issues it is cited on

Judgments citing CIT v. Bhogilal Ramjibhai Atara

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

A.C.STRIPS PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 53/RPR/2020[2013-14]Status: DisposedITAT Raipur06 Jan 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 53/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) Pan : Aacca0568N .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(2)Section 143(3)Section 41(1)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 53/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) PAN : AACCA0568N .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Choudhary N.C. Roy, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.01.2023 घोषणा क" तार"ख / Date of Pronounce…

ITO 24 (3)(1), MUMBAI vs. OMPRAKASH N. PARIANI (HUF), MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 2960/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Jul 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2013-14 Income Tax Officer-24(3)(1), Shri Omprakash N. Pariani (Huf) Mumbai. Vs. 1101, Samarth Prasad, Swami Samarth Nagar, Lokhandwala Circle, Andheri (East), Mumbai. Pan No.Aaah 06552R Appellant Respondent C.O. No.146/Mum/2019 (In 2960/Mum/2018) (By Assessee) Assessee By : Shri Paresh Shaparia, Ca Revenue By : Shri R A Dhyani (D.R.) Date Of Hearing : 16.06.2022. Date Of Pronouncement : 13.07.2022. O R D E R Per Amarjit Singh, A.M. This Appeal Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Against The Order Of Commissioner Of Income Tax (Appeals)-36, Mumbai For The Assessment Year 2013-14 Passed U/S.143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’).

For Appellant: Shri Paresh Shaparia, CAFor Respondent: Shri R A Dhyani (D.R.)
Section 143(2)Section 143(3)Section 36(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Assessment Year: 2013-14 Income Tax Officer-24(3)(1), Shri Omprakash N. Pariani (HUF) Mumbai. Vs. 1101, Samarth Prasad, Swami Samarth Nagar, Lokhandwala Circle, Andheri (East), Mumbai. PAN No.AAAH 06552R Appellant Respondent C.O. No.146/Mum/2019 (In 2960/Mum/2018) (By Assessee) Assessee by : Shri Paresh Shaparia, CA Revenue by : Shri R A Dhyani (D.R.) Date of Hearing : 16.06.2022. Date of pronouncement : 13.07.2022. O R D E R PER AMARJIT SINGH, A.M. This appeal file…

DCIT, CIR.4(2),, AHMEDABAD vs. SHRI NRUPAL NARENDRA SHAH, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2655/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad19 Feb 2020AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2655/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2014-15) The Dcit Shri Nrupal Narendra Shah बनाम/ Vs. Circle-4(2) A/9, Karmachari Nagar-2 Ahmedabad Ranna Park, Ghatlodiya Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Apbps 6278 L .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Vidhyut Trivedi, Sr.Dr ""यथ" क" ओर से/Respondent By: Shri S.N. Divatia, Ar

For Appellant: Shri Vidhyut Trivedi, Sr.DRFor Respondent: Shri S.N. Divatia, AR
Section 41(1)Section 44A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2655/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2014-15) The DCIT Shri Nrupal Narendra Shah बनाम/ Vs. Circle-4(2) A/9, Karmachari Nagar-2 Ahmedabad Ranna Park, Ghatlodiya Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : APBPS 6278 L .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri Vidhyut Trivedi, Sr.DR ""यथ" क" ओर से/Respondent by: Shri S.N. Divatia, AR 03/02/2020 स…

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