How many judgments cite CIT v. T. Rangroopchand Choradia?

22 judgments on BharatTax cite CIT v. T. Rangroopchand Choradia (69 Taxmann.com 202), spanning 2017 to 2024.

Which sections of the Income Tax Act does CIT v. T. Rangroopchand Choradia come up under?

It is most often cited in judgments turning on Section 153C, Section 271AAB, Section 69, Section 131, Section 132(4), Section 132(4A).

CIT v. T. Rangroopchand Choradia

69 Taxmann.com 202High Court#5305 most cited

What is CIT v. T. Rangroopchand Choradia authority for?

Additions to income cannot be made without incriminating material. The absence of such material prevents valid additions by the tax authorities.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. T. Rangroopchand Choradia · incriminating material · additions to income · absence of material · assessment · tax law · income tax

Sections most often in play

Section 153C Section 271AAB Section 69 Section 131 Section 132(4)Section 132(4A)Section 234B Section 234C

Issues it is cited on

arbitrary and capricious section 158bb(1)section 132(1)(a)section 158bb section 158b(b)section 158bd section 158b admission of additional evidence protective assessment section 158 audi alteram partem section 271aab

Judgments citing CIT v. T. Rangroopchand Choradia

Flemingo (Dfs) P.Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 5050/MUM/2014[2008-09]Status: DisposedITAT Mumbai27 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia

Section 143(2)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Darling Properties P. Ltd., B-25, v. DCIT, CC – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078 PAN: AABCD 9425 C (Appellant) (Respondent) M/s. Flemingo DFS Pvt. Ltd. D-73/1, v. DCIT, CC – 47, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai – 400 705 PAN: AAACF 7189 G (Appellant) (Respondent) M/s. Flemingo Duty Free Shop Pvt Ltd v. DCIT, CC – 47, D-73/1, TTC Industrial Area, MIDC Road, Mumbai Turbhe, Navi Mumbai…

Darling Properties P. Ltd, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeals of the assessee are partly allowed

ITA 4332/MUM/2014[2005-06]Status: DisposedITAT Mumbai27 Sept 2017AY 2005-06

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Darling Properties P. Ltd., B-25, V. Dcit, Cc – 47, Sarvoday Soc., Shiv Shrusti, Mumbai Chembur Kurla, Mumbai – 400 078

For Appellant: Shri J.P. BairagraFor Respondent: Ms. Arju Garodia

Section 143(2)Section 153ASection 153C