CIT v. Raj Kumar Arora, 52 Taxmann.com.172 (iii) CIT vs. K.P. Ummaer, Prop. Star Rolling Mill

413 ITR 251High Court2019#7043 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 132Section 147Section 148Section 153ASection 153CSection 68Section 144Section 153D

Issues it is cited on

principal commissioner of income-taxsection 132aincriminating materialsection 153csection 153section 153asection 132unexplained cash creditsection 68section 15section 13section 147

Judgments citing CIT v. Raj Kumar Arora, 52 Taxmann.com.172 (iii) CIT vs. K.P. Ummaer, Prop. Star Rolling Mill

ADHYATM JAIN PROP. M/S JAMBU KUMAR ADHYATAM JAIN SARAF,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUCKNOW

In the result, all the appeal of the assessee is allowed

ITA 787/LKW/2024[2015-16]Status: HeardITAT Lucknow06 May 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 132Section 153ASection 153DSection 250Section 68

…I.T.A. No.787/Lkw/2024 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.787/Lkw/2024 Assessment Year: 2015-16 Shri Adhyatm Jain, Vs. Dy.C.I.T.-2, Prop. M/s Jambu Kumar Central Circle-2, Adhyatam Jain Saraf, Lucknow. 322/34, Surangi Tola, Chowk, Lucknow. PAN:AAQPJ4623E (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.801/Lkw/2024 has bee…

OCEAN DREAM INFRASTRUCTURE PVT LTD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, LUCKNOW

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 146/LKW/2023[2013-14]Status: DisposedITAT Lucknow21 Jan 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Akshay Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 132Section 144Section 153ASection 68

…reekumar vs. CIT 404 ITR 642 (Ker.), Pr. CIT vs. Smt. Daksha Jain 2019 (8) TMI 474 (Rajasthan), etc.; courts took a view in favour of Revenue in cases reported as CIT vs. Rajkumar Arora (supra), CIT vs. Mahndipur Balaji 447 ITR 517 (All.), CIT vs. K. P. Ummer 413 ITR 251 (Ker.), Sunny Jacob Jewellers and Wedding Centre vs. DCIT 362 ITR 664 (Ker.), E. N. Gopakumar 75 taxmann.com 215 (Kerala), etc. The issue has now been finally settled by decisions of Hon'ble Supreme Court in the aforesaid cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supr…

SHASHI AGARWAL,LUCKNOW vs. DCIT-1,, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

ITA 199/LKW/2023[2016-17]Status: DisposedITAT Lucknow07 Oct 2024AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…reekumar vs. CIT 404 ITR 642 (Ker.), Pr. CIT vs. Smt. Daksha Jain 2019 (8) TMI 474 (Rajasthan), etc.; courts took a view in favour of Revenue in cases reported as CIT vs. Rajkumar Arora (supra), CIT vs. Mahndipur Balaji 447 ITR 517 (All.), CIT vs. K. P. Ummer 413 ITR 251 (Ker.), Sunny Jacob Jewellers and Wedding Centre vs. DCIT 362 ITR 664 (Ker.), E. N. Gopakumar 75 taxmann.com 215 (Kerala), etc. The issue has now been finally settled by decisions of Hon'ble Supreme Court in the aforesaid cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supr…

SHASHI AGARWAL,LUCKNOW vs. DCIT, CENTRAL CIRCLE-1, LUCKNOW, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

ITA 198/LKW/2023[2015-16]Status: DisposedITAT Lucknow07 Oct 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…reekumar vs. CIT 404 ITR 642 (Ker.), Pr. CIT vs. Smt. Daksha Jain 2019 (8) TMI 474 (Rajasthan), etc.; courts took a view in favour of Revenue in cases reported as CIT vs. Rajkumar Arora (supra), CIT vs. Mahndipur Balaji 447 ITR 517 (All.), CIT vs. K. P. Ummer 413 ITR 251 (Ker.), Sunny Jacob Jewellers and Wedding Centre vs. DCIT 362 ITR 664 (Ker.), E. N. Gopakumar 75 taxmann.com 215 (Kerala), etc. The issue has now been finally settled by decisions of Hon'ble Supreme Court in the aforesaid cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supr…

THE ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL, MUMBAI

In the result, the both the appeals of the revenue are dismissed

ITA 2244/MUM/2021[2015-16]Status: DisposedITAT Mumbai02 Sept 2022AY 2015-16
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…ditions in the assessment completed u/s 153A of the Act in the cases of unabated assessments:- (a) E. N. Gopakumar (75 taxmann.com 215)(Kerala) (b) Rajkumar Arora (367 ITR 517)(All) (c) Canara Housing Development Corporation (49 taxmann.com 98) (d) K.P.Ummer (413 ITR 251)(Ker) The Ld D.R further submitted that the decision rendered by Hon’ble Kerala High Court in the case of K.P.Ummer (supra) is contrary to the decision rendered by Hon’ble Bombay High Court in the case of Continental Warehousing (Nhava Seva) Corporation (surpa). The assessee’s SLP is pending before Hon’ble Supreme Court. 8 Nitan Chhatwal 11. I…

ACIT CENT. CIR -5(4) , MUMBAI vs. SHRI NITAN CHHATWAL , MUMBAI

In the result, the both the appeals of the revenue are dismissed

ITA 2243/MUM/2021[2013-14]Status: DisposedITAT Mumbai02 Sept 2022AY 2013-14
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…ditions in the assessment completed u/s 153A of the Act in the cases of unabated assessments:- (a) E. N. Gopakumar (75 taxmann.com 215)(Kerala) (b) Rajkumar Arora (367 ITR 517)(All) (c) Canara Housing Development Corporation (49 taxmann.com 98) (d) K.P.Ummer (413 ITR 251)(Ker) The Ld D.R further submitted that the decision rendered by Hon’ble Kerala High Court in the case of K.P.Ummer (supra) is contrary to the decision rendered by Hon’ble Bombay High Court in the case of Continental Warehousing (Nhava Seva) Corporation (surpa). The assessee’s SLP is pending before Hon’ble Supreme Court. 8 Nitan Chhatwal 11. I…

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 275/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SHRI KASHMIR SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 274/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SHRI GURMEET SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 273/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SHRI GURMEET SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 272/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SMT. MANJU MITTAL,FEROZE PUR CANTT vs. DY. COMMISSIONER OF INCOME VTAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 193/ASR/2019[2012-13]Status: DisposedITAT Amritsar01 Jan 2020AY 2012-13

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2012-13

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132Section 143(1)Section 153Section 153(1)(a)Section 153ASection 2(22)Section 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Smt. Manju Mittal Dy. CIT, H.No. 15-17, Central Circle-1, Street No.4, Vs. Jalandhar. Ferozepur Cantt. [PAN: ABZPM 7157J] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: This appeal has been preferred by the Assessee/Appellant against the impugned order dated 12.02.2019 passed by the…

SH. ARUN NARULA,AMRITSAR vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 128/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.127 & 128/Asr/2019 Assessment Years: 2010-11 & 2011-12 Sh. Arun Narula Dy. CIT, D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 p…

SH.ARUN NARULA,AMRITSAR vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 127/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.127 & 128/Asr/2019 Assessment Years: 2010-11 & 2011-12 Sh. Arun Narula Dy. CIT, D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 p…

SHRI SANJAYBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 ,, RAJKOT-GUJARAT

ITA 175/RJT/2014[2007-08]Status: DisposedITAT Rajkot28 Nov 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Shri Ranjeet Singh, CIT-DR
Section 271(1)(c)Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA Assessment Appeal(s) by No(s) Nos./IT(ss)A Year(s) Appellant vs. Respondent Nos. Appellant Respondent 1. ITA Nos. 2005-06 Dinesh Gordhanbhai The DCIT 174/Rjt/2014 Jakasania Central 601&603, New Empire Circle-2 Building Rajkot Nr.Indira Circle Rajkot PAN:AAACJ5666J 2. 484/Rjt/2014 2006-07 -do- -do- 3. 79/Rjt/2014 2007-08 -do- -do- 4. 80/Rjt/2014 2010-11 -do- -do- 5. 81/Rjt/2014…

SHRI KISHOR GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

ITA 17/RJT/2014[2006-07]Status: DisposedITAT Rajkot28 Nov 2019AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Shri Ranjeet Singh, CIT-DR
Section 271(1)(c)Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA Assessment Appeal(s) by No(s) Nos./IT(ss)A Year(s) Appellant vs. Respondent Nos. Appellant Respondent 1. ITA Nos. 2005-06 Dinesh Gordhanbhai The DCIT 174/Rjt/2014 Jakasania Central 601&603, New Empire Circle-2 Building Rajkot Nr.Indira Circle Rajkot PAN:AAACJ5666J 2. 484/Rjt/2014 2006-07 -do- -do- 3. 79/Rjt/2014 2007-08 -do- -do- 4. 80/Rjt/2014 2010-11 -do- -do- 5. 81/Rjt/2014…

SHRI GHANSHYAMBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

ITA 13/RJT/2014[2006-07]Status: DisposedITAT Rajkot28 Nov 2019AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Shri Ranjeet Singh, CIT-DR
Section 271(1)(c)Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA Assessment Appeal(s) by No(s) Nos./IT(ss)A Year(s) Appellant vs. Respondent Nos. Appellant Respondent 1. ITA Nos. 2005-06 Dinesh Gordhanbhai The DCIT 174/Rjt/2014 Jakasania Central 601&603, New Empire Circle-2 Building Rajkot Nr.Indira Circle Rajkot PAN:AAACJ5666J 2. 484/Rjt/2014 2006-07 -do- -do- 3. 79/Rjt/2014 2007-08 -do- -do- 4. 80/Rjt/2014 2010-11 -do- -do- 5. 81/Rjt/2014…

CIT v. Raj Kumar Arora, 52 Taxmann.com.172 (iii) CIT vs. K.P. Ummaer, Prop. Star Rolling Mill (413 ITR 251) — Cited in 16 Judgments | BharatTax