CIT Vs. Shaoorji Vallabhdas & Co., 46 ITR 144 (SC) Morvi Industries Ltd. v. CIT

113 Taxmann.com 339High Court2020#18738 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 142(1)Section 143(3)Section 144B Section 263 Section 40(a)(ia)

Judgments citing CIT Vs. Shaoorji Vallabhdas & Co., 46 ITR 144 (SC) Morvi Industries Ltd. v. CIT

ACIT, Mumbai vs. Bau Developers Private Limited, Mumbai

ITA 6014/MUM/2025[2018-19]Status: DisposedITAT Mumbai24 Feb 2026AY 2018-19

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Fenil BhattFor Respondent: Shri Solgy Jose T. Kottaram

Section 142(1)Section 143(3)Section 144Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax Circle 14(1)(1), Mumbai Room No.432, 4th Floor, Aayakar Bhavan, M. K. Road, Mumbai …………. Appellant Vs BAU Developers Private Limited 802 B, 8th Floor, B Wing, Grande Palladium Near Vidyanagari S.O., Mumbai – 400098. Maharashtra. [PAN:AACCB7373G] …………. Respondent Appearance For the Appellant/Revenue : Shri Solgy Jose T. Kottaram For the Respondent/Assessee : Shri Fenil Bhatt Date Conclusion of hearing : 03.12.2025 Pronouncement of order : 24.02.2026…

Income Tax Officer, Ward-2, Panvel, Raigad vs. Shekhar Gajanan Wani, Panvel

Appeal is allowed in above terms

ITA 41/PUN/2023[2010-11]Status: DisposedITAT Pune26 Apr 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Sourabh Nayak, Addl. CIT

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.41/PUN./2023 Assessment Year 2010-2011 The Income Tax Officer, Shri Shekhar Gajanan Wani, Ward-2, 2nd Floor, Aaykar Office No.9, 1st Floor, Bhavan, Plot 2 & 2A, Jasdhanwala Complex, JNPT Sector-17, New Panvel. Road, Vishrali Naka, Panvel. vs. PIN – 410 206. PIN – 410 206. Maharashtra. Dist. Raigad. PAN AADPW8114G (Appellant) (Respondent) For Revenue : Shri Sourabh Nayak, Addl. CIT For Assessee : Shri Subodh Ratnaparkhi Date of…

Grr Holdings, Hyderabad vs. DCIT, Circle -3 (3), Hyderabad

ITA 92/HYD/2022[2014-15]Status: DisposedITAT Hyderabad31 Jan 2023AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2014-15 M/S. Grr Holdings Vs. Dy. Cit Hyderabad Circle 3(3) Pan:Aaqfg0867M Hyderabad (Appellant) (Respondent) Assessee By: Shri Murali Mohan Rao, Ca Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 19/01/2023 Date Of Pronouncement: 31/01/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.3.2022 Passed U/S 263 Of The I.T. Act, 1961 By The Learned Pr.Cit (Central) Hyderabad Relating To A.Y. 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Incorporated On 31.1.2014 & Is In The Business Of Real Estate. It Did Not File Its Original Return Of Income For The A.Y 2014- 15. A Search & Seizure Operation U/S 132 Of The I.T. Act Was Conducted On 20.9.2017. In Response To Notice U/S 153A Dated 11.5.2018, No Return Of Income Was Filed. The Ar Of The Assessee Also Refused To Appear When Contacted By The Assessing Officer. Subsequently, The Partner Of The Assessee Firm Shri Gaddam Shyam

For Appellant: Shri Murali Mohan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya, DR

Section 132Section 132(4)Section 144Section 153ASection 263Section 69

…on'ble Supreme Court in the case of CIT vs. Excel Industries Ltd (2013) 38 Taxmann.com 100 iii) Hon'ble Bombay High Court in the case of CIT vs. Nagri Mills Co. Ltd (1958) 33 ITR 681. iv) Hon'ble Bombay High Court in the case of PCIT vs. Rohan Projects (2020) 113 Taxmann.com 339. 9. He submitted that the Partners in the statement recorded u/s 132(4) had admitted the source of such cash payment as out of their undisclosed income and the Assessing Officer had brought the same to tax in the hands of the Partners for A.Y 2014-15 which is admitted by the PCIT himself. He submitted that the Assessing Officer has thorou…

Universal Medicare P.Ltd, Mumbai vs. DCIT Cen Cir 3(2), Mumbai

In the result this ground of appeal is allowed for

ITA 4418/MUM/2016[2012-13]Status: DisposedITAT Mumbai06 Mar 2020AY 2012-13

Bench: Shri Pawan Singh & Shri S. Rifaur Rahmanuniversal Medicare Pvt. Ltd., Dcit, Central Cricle-3(2), Capsulation Premises, Mumbai (Erstwhile Asst. Sion Trombay Road, Deonar, Vs. Commissioner Of Income Mumbai-400088. Tax, Cc-20, Mumbai), Room No. 1923, 19Th Floor, Pan: Aaacu0717B Air India Building, Nariman Point, Mumbai-400021. Appellant Respondent C.O. No. 268/Mum/2017 (Assessment Year 2012-13) Dcit, Central Cricle-3(2), Universal Medicare Pvt. Ltd., Mumbai (Erstwhile Asst. Capsulation Premises, Commissioner Of Income Vs. Sion Trombay Road, Deonar, Tax, Cc-20, Mumbai), Room Mumbai-400088. No. 1923, 19Th Floor, Air Pan: Aaacu0717B India Building, Nariman Point, Mumbai-400021. Appellant Respondent Appellant By : Shri J.D. Mistry Senior Advocate With Shri Manish Shah Advocate Respondent By : Mrs. S. Padmaja (Cit-Dr)

For Appellant: Shri J.D. Mistry Senior Advocate with Shri Manish Shah AdvocateFor Respondent: Mrs. S. Padmaja (CIT-DR)

Section 143(3)Section 2Section 254(1)Section 50B

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Universal Medicare Pvt. Ltd., DCIT, Central Cricle-3(2), Capsulation Premises, Mumbai (Erstwhile Asst. Sion Trombay Road, Deonar, Vs. Commissioner of Income Mumbai-400088. Tax, CC-20, Mumbai), Room No. 1923, 19th Floor, PAN: AAACU0717B Air India Building, Nariman Point, Mumbai-400021. Appellant Respondent C.O. No. 268/Mum/2017 (Assessment Year 2012-13) DCIT, Central Cricle-3(2), Universal Medicare Pvt. Ltd., Mumbai (Erstwhile Asst. Capsulation Premises, Commissioner of Income…