How many judgments cite Dattatraya Gopal Bhotte v. CIT?

23 judgments on BharatTax cite Dattatraya Gopal Bhotte v. CIT (150 ITR 460), spanning 2015 to 2025.

Which sections of the Income Tax Act does Dattatraya Gopal Bhotte v. CIT come up under?

It is most often cited in judgments turning on Section 139(1), Section 10(38), Section 143(1), Section 147, Section 148, Section 149(1)(b).

Dattatraya Gopal Bhotte v. CIT

150 ITR 460High Court1984#4972 most cited

What is Dattatraya Gopal Bhotte v. CIT authority for?

Central Board of Revenue (now CBDT) circulars that confer a benefit on the assessee are binding on income-tax officers and must be followed, even if they deviate from the strict interpretation of the law.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Dattatraya Gopal Bhotte v. CIT · 150 ITR 460 · CBDT circular · binding on AO · benefit to assessee · departmental instructions

Sections most often in play

Section 139(1)Section 10(38)Section 143(1)Section 147 Section 148 Section 149(1)(b)Section 154 Section 164(3)

Issues it is cited on

section 31(3)section 139(3)section 147(b)section 31 full and true disclosure section 139(5)indexed cost of acquisition section 45 section 36(1)(vii)kelvinator section 251(1)section 251(1)(a)

Judgments citing Dattatraya Gopal Bhotte v. CIT

Vipul P. Dalal, Mumbai vs. DCIT 12(2), Mumbai

In the result, the assessee’s appeal for A

ITA 7761/MUM/2014[2008-09]Status: DisposedITAT Mumbai23 Sept 2016AY 2008-09

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Vipul P. Dalal D C I T - 12(2) 11, Sadhana, ‘B’ Road Aayakar Bhavan Vs. 32, Churchgate M.K. Road Mumbai 400020 Mumbai 400020 Pan - Aacpd1495Q Appellant Respondent

For Appellant: Shri Deepak N. KanabarFor Respondent: Shri Rajneesh K. Arvind

Section 139Section 142Section 143(1)Section 143(3)Section 154Section 234C

…own in the provisions of the Act to have allowed set off of the business loss to the extent permissible against other heads of income and carry forward of the eligible balance if any. The Hon'ble Bombay High Court in the case of Dattatraye Gopal Bhotte (1984) 150 ITR 460 has noted the relevant portion of the CBDT Circular 14 of 1955 issued to its officers which is extracted hereunder: - “..... Officers of the Department must not take advantage of ignorance of an assessee as to his rights. It is one of their duties to assist taxpayer in every reasonable way, particularly in the matter of claiming and securing any…

Vipul P. Dalal, Mumbai vs. DCIT 12(2), Mumbai

In the result, the assessee’s appeal for A

ITA 6395/MUM/2014[2009-10]Status: DisposedITAT Mumbai03 Jun 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Vipul P. Dalal D C I T - 12(2) 11, Sadhana, ‘B’ Road Àayakar Bhavan Vs. 32, Churchgate M.K. Road Mumbai 400020 Mumbai 400020 Pan - Aacpd1495Q Appellant Respondent

For Appellant: Shri Deepak N. KanabarFor Respondent: Shri Neil Philip

Section 143(1)Section 143(3)Section 154Section 234B

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…on 119 of the Act or under corresponding provisions of the predecessor Act are binding on the authorities in the administration of the Act." Navnit Lal C. Javeri 56 ITR 198 (SC), Navnit Lal Amba Lal vs. CIT 105 ITR 735 (Born.), Dattatraya Gopal Shette vs. CIT 150 ITR 460 (Born.), CIT V. T.V. RAMANAIAB & SONS (1986) 157 ITR 300, 307 (A.P) Circulars are binding on all Officers and persons employed in the execution of the Income Tax Act. Even if the Circular may 32 Mr. Binod Kumar Singh amount to a deviation of a point to law conferring benefit to a assessee the same is binding on the department. Relying on the afo…