Deep Chand Jain v. ITO

145 ITR 676High Court1984#13458 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

15 Taxmann 522

Sections most often in play

Section 10(34)Section 115-OSection 119Section 139Section 143(3)Section 14ASection 237Section 239

Issues it is cited on

section 239section 2(43)section 237ddtaccumulated profitsdomestic companysection 90(2)dividend distribution taxsection 10(34)section 139(4)beneficial ownertax treaty

Judgments citing Deep Chand Jain v. ITO

MITSUI KINZOKU COMPONENTS PVT LTD,REWARI vs. INCOME TAX OFFICER, ITO WARD TWO

In the result, appeal of the assessee is allowed

ITA 3912/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

MITSUI KINZOKU COMPONENTS PVT LTD,REWARI vs. INCOME TAX OFFICER, ITO WARD TWO

In the result, appeal of the assessee is allowed

ITA 3911/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

MITSUI KINZOKU COMPONENTS INDIA PVT LTD,REWARI vs. INCOME TAX OFFICER, ITO WARD TWO

In the result, appeal of the assessee is allowed

ITA 3910/DEL/2024[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

DILIP KANTILAL KUBAVAT,PORBANDAR vs. ITO WD 2(3), PORBANDAR, PORBANDAR

In the result, appeal filed by the assessee is allowed

ITA 522/RJT/2025[2016-17]Status: DisposedITAT Rajkot14 Oct 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.522/Rjt/2025 "नधा"रण वष"/Assessment Year :2016-17 Dilip Kantilal Kubavat Ito बनाम/ Prop. Vijay Dairy Farm, Ward 2 (3), Vs Near Ramdhun S V P Road, Porbandar 360575 Porbandar - 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azfpk8009B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 09/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 14 /10/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M The Present Appeal Has Been Filed By The Assessee, Against The Order Passed By The Learned Commissioner Of Income Tax (Appeal) [Hereinafter Referred To As “Cit(A)”], Dated 21.03.2025, Arising In The Matter Of Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (Here-In-After Referred To As “The Act”) Relevant To The Assessment Year 2016-17. 2. In This Appeal, The Assessee Has Raised Multiple Grounds Of Appeal. However, The Solitary Grievance Of The Assessee Is That The Ld Cit(A) Erred In Not To Consider The Basic Fact That The Assessee Has Gifted The Property To His Sister In Law (Younger Brother'S Wife) That Is, To A Relative For A Consideration Dilip Kantilal Kubavat

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Dheeraj Kumr Gupta, Ld. Sr-DR
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 50C

…ld in cases given below that if excess tax has been paid by in advance, the Assessing Officer is bound to refund it under the general law and independently of Chapter XIX or any other provisions of the Act. (i) OCM v/s CIT (138 ITR 689) (ii) Depchand v/s CIT (145 ITR 676) Dilip Kantilal Kubavat (iii) CST v/s Auriya 167 ITR (vi) Salonah v/s Supt of Taxes 172 ITR 42 (SC) (v) C F Sundaram (163 ITR 662) (vi) Narayan Row v/s Model Mills (64 ITR 67) (SC) (vii) Vallabh v/s Union of India (UOI) (155 ITR 560)(SC) Therefore, a combined reading of the above decisions of the Hon'ble courts leads to a conclusion that if…

THE DCIT, (CENTRAL)-1, INDORE vs. SHRI DIPAK KALANI, INDORE

In the result, revenue’s appeals in IT(SS)A 104

ITA 1045/IND/2016[2012-13]Status: DisposedITAT Indore19 Jan 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(4)Section 143(3)Section 153A

…l also placed reliance on the following judgments to support his contentions:  CIT v. Shelly Products reported in [2003] 261 ITR 367 (SC)  CIT v. K.N. Oil Industries reported in [1983] 142 ITR 13 (Madhya Pradesh)  Deep Chand Jain v. ITO reported in [1984] 145 ITR 676 (Punjab & Haryana) Accordingly, the Ld. Counsel submitted that correct amount of additional income which should have been taxed was of Rs. 33,89,582/- instead of Rs.62,50,000/- originally offered in the return of income for the AY 2012-13 and therefore, excess amount of Rs.28,60,418/- offered in the return of income was required to be excluded f…

THE DCIT, (CENTRAL)-1, INDORE vs. SHRI PANKAJ KALANI, INDORE

In the result, revenue’s appeals in IT(SS)A 104

ITA 1044/IND/2016[2012-13]Status: DisposedITAT Indore19 Jan 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(4)Section 143(3)Section 153A

…l also placed reliance on the following judgments to support his contentions:  CIT v. Shelly Products reported in [2003] 261 ITR 367 (SC)  CIT v. K.N. Oil Industries reported in [1983] 142 ITR 13 (Madhya Pradesh)  Deep Chand Jain v. ITO reported in [1984] 145 ITR 676 (Punjab & Haryana) Accordingly, the Ld. Counsel submitted that correct amount of additional income which should have been taxed was of Rs. 33,89,582/- instead of Rs.62,50,000/- originally offered in the return of income for the AY 2012-13 and therefore, excess amount of Rs.28,60,418/- offered in the return of income was required to be excluded f…

VIVEK FINANCIAL FOCUS LTD.,NEW DELHI vs. DCIT, CIRCLE- 17(1), NEW DELHI

In the result, appeal of the Assessee is allowed

ITA 6972/DEL/2017[2001-02]Status: DisposedITAT Delhi09 Jul 2018AY 2001-02

Bench: Shri Bhavnesh Saini

For Appellant: Shri Ashish Goel, C.A. and Shri Rishab Jain, C.AFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 131Section 143(2)Section 143(3)Section 147Section 148Section 153Section 250Section 254Section 263Section 264

…f the Madhya Pradesh High Court in Gulabchand Motilal v. Commissioner of Income-tax [1988] 174 ITR 117 (MP), the High Court of Punjab and Haryana in Bharti Engineering Corporation v. Union of India [2008] 298 ITR 400 (P&H) and Deep Chand Jain v. ITO [1984] 145 ITR 676 (P&H), and the Karnataka High Court in CIT v. Paul Noel Rodrigues [2015] 231 Taxman 811 (Kar), all hold likewise. The Kerala High Court in Patel R.P. v. ACIT 2015 (5) KHC 370 held that Section 12 ITA.No.6972/Del./2017 M/s. Vivek Financial Focus Ltd., New Delhi. 153 (2A) of the Act would apply even where more than one issue is involved i.e. ev…

BECHTEL INDIA PVT. LTD.,,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-2, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6131/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Nov 2017AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144CSection 144C(13)Section 153(3)Section 154Section 254Section 271Section 92C

…adesh High Court in Gulabchand Motilal v. CIT [19881 174 ITR 117/IT 9871 34 Taxman 456 (MP), the High Court of Punjab and Haryana in Bharti Engg. Corpn. v. Union of India [20081 298 ITR 400/[20061 154 Taxman 487 fPuni & Har.) and Deep Chand Jain v. ITO [19841 145 ITR 676/[ 19831 15 Taxman 522 (Punj. & Har.), and the Karnataka High Court in CIT v. Paul Noel Rodrigues [20151 231 Taxman 811/57 taxmann.com 12 (Kar.), all hold likewise. The Kerala High Court in R.P. Patel v. ACIT [2015] 5 KHC 370 (Ker.) held that 15 Section 15L (2A) of the Act would apply even where more than one issue is involved i.e. even where one…