CIT v. Mayor Hotels

215 ITR 788Reported decision1995#17224 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 144BSection 147Section 148Section 154Section 263Section 43(1)Section 80-IC

Issues it is cited on

section 43(1)first proviso to section 147revision u/s 263written down valueescapement of incomesection 43first appealsection 154section 263section 144bsection 80section 148

Judgments citing CIT v. Mayor Hotels

Mahajan Conveyer Industries, Kangra vs. ITO-Ward, Palampur

The appeals stand allowed for statistical purposes

ITA 1056/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh18 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita 1053/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita 1054/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita 1055/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita 1056/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita 1052/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/S Mahajan Conveyer Industries Acit Circle-1 बनाम/ Plot No 32 To 35, Industrial Area, Palampur Bai Attarian Tehsil Indora Vs. Kangra (Hp) 176202 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aanfm-3447-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J.S.Bhasin (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Priyanka Dhar (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 06-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025

For Appellant: Shri J.S.Bhasin (Advocate) – Ld. ARFor Respondent: Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 147Section 148Section 43(1)Section 80Section 801C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA 1053/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / ITA 1054/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / ITA 1055/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / ITA 1056/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / ITA 1052/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/s Mahajan Conveyer Industries ACIT Circle-1 बनाम…

Mahajan Conveyer Industries, Kangra vs. ITO-Ward, Palampur

The appeals stand allowed for statistical purposes

ITA 1055/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh18 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita 1053/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita 1054/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita 1055/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita 1056/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita 1052/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/S Mahajan Conveyer Industries Acit Circle-1 बनाम/ Plot No 32 To 35, Industrial Area, Palampur Bai Attarian Tehsil Indora Vs. Kangra (Hp) 176202 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aanfm-3447-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J.S.Bhasin (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Priyanka Dhar (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 06-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025

For Appellant: Shri J.S.Bhasin (Advocate) – Ld. ARFor Respondent: Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 147Section 148Section 43(1)Section 80Section 801C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA 1053/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / ITA 1054/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / ITA 1055/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / ITA 1056/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / ITA 1052/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/s Mahajan Conveyer Industries ACIT Circle-1 बनाम…

Mahajan Conveyer Industries, Kangra vs. ITO-Ward, Palampur

The appeals stand allowed for statistical purposes

ITA 1054/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh18 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita 1053/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita 1054/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita 1055/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita 1056/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita 1052/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/S Mahajan Conveyer Industries Acit Circle-1 बनाम/ Plot No 32 To 35, Industrial Area, Palampur Bai Attarian Tehsil Indora Vs. Kangra (Hp) 176202 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aanfm-3447-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J.S.Bhasin (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Priyanka Dhar (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 06-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025

For Appellant: Shri J.S.Bhasin (Advocate) – Ld. ARFor Respondent: Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 147Section 148Section 43(1)Section 80Section 801C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA 1053/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / ITA 1054/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / ITA 1055/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / ITA 1056/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / ITA 1052/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/s Mahajan Conveyer Industries ACIT Circle-1 बनाम…

Mahajan Conveyer Industries, Kangra vs. ITO-Ward, Palampur

The appeals stand allowed for statistical purposes

ITA 1053/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh18 Aug 2025AY 2013-14

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita 1053/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita 1054/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita 1055/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita 1056/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita 1052/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/S Mahajan Conveyer Industries Acit Circle-1 बनाम/ Plot No 32 To 35, Industrial Area, Palampur Bai Attarian Tehsil Indora Vs. Kangra (Hp) 176202 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aanfm-3447-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J.S.Bhasin (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Priyanka Dhar (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 06-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025

For Appellant: Shri J.S.Bhasin (Advocate) – Ld. ARFor Respondent: Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 147Section 148Section 43(1)Section 80Section 801C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA 1053/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / ITA 1054/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / ITA 1055/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / ITA 1056/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / ITA 1052/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/s Mahajan Conveyer Industries ACIT Circle-1 बनाम…

Mahajan Conveyer Industries, Kangra vs. ITO-Ward, Palampur

The appeals stand allowed for statistical purposes

ITA 1052/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh18 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita 1053/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / Ita 1054/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / Ita 1055/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / Ita 1056/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / Ita 1052/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/S Mahajan Conveyer Industries Acit Circle-1 बनाम/ Plot No 32 To 35, Industrial Area, Palampur Bai Attarian Tehsil Indora Vs. Kangra (Hp) 176202 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aanfm-3447-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J.S.Bhasin (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Priyanka Dhar (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 06-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025

For Appellant: Shri J.S.Bhasin (Advocate) – Ld. ARFor Respondent: Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 147Section 148Section 43(1)Section 80Section 801C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA 1053/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं. / ITA 1054/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2014-15) & 3. आयकर अपील सं. / ITA 1055/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 4. आयकर अपील सं. / ITA 1056/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 5. आयकर अपील सं. / ITA 1052/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2017-18) M/s Mahajan Conveyer Industries ACIT Circle-1 बनाम…

CIT v. Mayor Hotels (215 ITR 788) — Cited in 5 Judgments | BharatTax