CIT v. Mahalaxmi Sugar Mills Co. Ltd.

200 ITR 275High Court1993#13753 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 142(1)Section 143(2)Section 147Section 115BBESection 119Section 139Section 144Section 144B

Issues it is cited on

section 11opportunity of being heardindianfactotal incomeinterest

Judgments citing CIT v. Mahalaxmi Sugar Mills Co. Ltd.

RAO KHEM CHAND VIDYA VIHAR SHIKSHA SAMITI,REWARI vs. ITO-TDS,ROHTAK, ROHTAK

In the result, the appeal of the Assessee in ITA No

ITA 3856/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri M.R. Sahu, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 12ASection 191Section 200(3)Section 200A(1)Section 201Section 234ESection 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3856/DEL/2024 [A.Y. 2016-17] Rao Khem Chand Vidya Vihar Samiti Vs. The Income tax Officer C/o CA MR Sahu, House No. 651 TDS, Rohtak Ist Floor, Sector – 10A, Haryana Nr. G.D. Goenka Public School Gurgaon, Haryana PAN – AABTR 1255 K (Applicant) (Respondent) Assessee By : Shri M.R. Sahu, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 13.11.2025 Date of Pronouncement : 06.02.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This a…

TUFEL,GURGAON vs. ITO,WARD 4(4),GURGAON, GURGAON

In the result, the appeal of the assessee in ITA No

ITA 3293/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri M.R. Sahu, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115BSection 127(2)Section 142(1)Section 143(2)Section 144Section 44ASection 69A

…011) 336 ITR 112) [Orissa.HC)", "CIT Vs. Mohd. Ayyub Agency (1992) 197 ITR '637 (AII.HC)". "CIT Vs. Cellulose Products of India Ltd [1985] 151 ITR 499 (Guj.HC)- (FB)", "P.V.Doshi Vs.CIT [1978] 113 ITR 22 (Guj.HC)","CIT Vs. Mahalaxmi Sugar Mills Co. Ltd [1993] 200 ITR 275 (Del.HC)', "Taylor Instrument Co. (India) Ltd Vs.CIT [1992] 198 ITR 1 (Del.HC)". 4. Briefly stated, the facts of the case are that the assessee is an individual residing in a rural village and engaged in operating his own three Trucks for transportation business. The AO received an information that the assessee had credits in Bank account of Rs 6…

BALBIR SINGH,NEW DELHI vs. ACIT, CIRCLE 43(1), CIVIC CENTER

In the result, appeal of the assessee is partly allowed as

ITA 1097/DEL/2024[2017-18]Status: DisposedITAT Delhi26 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1097/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Balbir Singh, Acit, B-360, New Kanchan Road Apartment, Vs. Circle-43(1), Dwarka, New Delhi. Minto Road, New Delhi. Pan No.Edvps8264Q अपीलाथ" Appellant ""यथ"/Respondent

Section 119Section 143(2)

…ITA No.1097/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1097/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम BALBIR SINGH, ACIT, B-360, New Kanchan Road Apartment, Vs. Circle-43(1), Dwarka, New Delhi. Minto Road, New Delhi. PAN No.EDVPS8264Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri S.C. Garg, CA Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 25.09.2025 26.09.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. Th…

SURESH CHAND,GURGAON vs. ITO,WARD 4(1),GURGAON, GURGAON

Appeal is allowed

ITA 4110/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4110/Del/2024 : Asstt. Year : 2013-14 Suresh Chand, Vs Income Tax Officer, C/O Ca M R Sahu, House No. 651, Ward-4(1), 1St Floor, Sector-10A, Near G. D. Gurgaon, Goenka Public School, Gurgaon, Haryana-122016 Haryana-122001 (Appellant) (Respondent) Pan No. Aoopk7257H Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Mahesh Kumar Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 30.07.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1066753639(1) Dated 16.07.2024, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Mahesh Kumar CIT-DR
Section 142(1)Section 147Section 148Section 151A

…peal raised above. Reliance in this regard is placed upon the decisions in the cases of "National Thermal Power Corporation vs. CIT (1998) 229 ITR 383 (SC)", "VMT Spinning Co. Ltd Vs. CIT (2016) 389 ITR 326 (P&H)", CIT Vs. Mahalaxmi Sugar Mills Co. Ltd [1993] 200 ITR 275 (Del. HC)," Taylor Instrument Co. (India) Ltd Vs.CIT [1992] 198 ITR 1 (Del. HC).” 3 Suresh Chand 4. The Revenue vehemently objects to the assessee's aforesaid application for admission of additional grounds that the same deserve to be rejected since filed at this belated stage. We find no merit in the Revenue's instant technical objections in li…

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…n not only to entertain the plea but also to decide the same after providing sufficient opportunity of being heard to the other side. Similar views have been taken by Hon'ble Delhi High Court (i) in the case of CIT vs. Mahalaxmi Sugar Mills Co. Ltd. (1993) (200 ITR 275) (Del), (ii) Hon'ble Bombay High Court in the case of Ahmedabad Electricity Co. Ltd. vs. CIT (1992) 106 CTR (Bom) 78 ; (1993) (199 ITR 4 I.T.A. Nos. 487-489/Coch/2019 351, 367) (Bom) and (iii) Hon'ble Rajasthan High Court in the case of Mewar Sugar Mills Ltd. vs. CIT (1993) (203 ITR 415) (Raj). The Hon'ble Bombay High Court in the case of Baby…

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…n not only to entertain the plea but also to decide the same after providing sufficient opportunity of being heard to the other side. Similar views have been taken by Hon'ble Delhi High Court (i) in the case of CIT vs. Mahalaxmi Sugar Mills Co. Ltd. (1993) (200 ITR 275) (Del), (ii) Hon'ble Bombay High Court in the case of Ahmedabad Electricity Co. Ltd. vs. CIT (1992) 106 CTR (Bom) 78 ; (1993) (199 ITR 4 I.T.A. Nos. 487-489/Coch/2019 351, 367) (Bom) and (iii) Hon'ble Rajasthan High Court in the case of Mewar Sugar Mills Ltd. vs. CIT (1993) (203 ITR 415) (Raj). The Hon'ble Bombay High Court in the case of Baby…

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

…n not only to entertain the plea but also to decide the same after providing sufficient opportunity of being heard to the other side. Similar views have been taken by Hon'ble Delhi High Court (i) in the case of CIT vs. Mahalaxmi Sugar Mills Co. Ltd. (1993) (200 ITR 275) (Del), (ii) Hon'ble Bombay High Court in the case of Ahmedabad Electricity Co. Ltd. vs. CIT (1992) 106 CTR (Bom) 78 ; (1993) (199 ITR 4 I.T.A. Nos. 487-489/Coch/2019 351, 367) (Bom) and (iii) Hon'ble Rajasthan High Court in the case of Mewar Sugar Mills Ltd. vs. CIT (1993) (203 ITR 415) (Raj). The Hon'ble Bombay High Court in the case of Baby…

CIT v. Mahalaxmi Sugar Mills Co. Ltd. (200 ITR 275) — Cited in 7 Judgments | BharatTax