Deepak Dalela v. ITO

50 DTR 502Reported decision#11689 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 147Section 148Section 145(3)Section 69CSection 142(1)Section 151Section 11A of the Central Excise ActSection 143(3)

Issues it is cited on

section 145(3)section 145reasoned orderaccommodation entrysection 69cincome-tax officersection 69reassessment proceedingssection 148section 68section 11section 147

Judgments citing Deepak Dalela v. ITO

Deputy Commissioner of Income Tax, Delhi vs. S S Pulses Manufacturing Pvt Ltd, Delhi

In the result, the appeal is partly allowed

ITA 2384/DEL/2024[2012]Status: DisposedITAT Delhi09 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR
Section 143(3)Section 147Section 148Section 69C

…as extensively dealt with this issue and came to conclusion that disallowance of 25% of impugned purchases would suffice the Page 4 of 16 DCIT Vs. S.S. Pulses [A.Y 2012-13] matter. Similarly, the Hon’ble Jaipur Tribunal in the case of Deepak Dalela Vs. ITO (50 DTR 502) had extensively dealt with this issue. However, in the Misc. Application filed before it, the Hon’ble Jaipur Tribunal in the case of Shri Anuj Kr. Varshney Vs. ITO &Ors. Revenue Authorities ITA 187/JP/2012 dated 22.10.14 sustained the addition to the extent of 15% after elaborate discussion and extensive findings instead of 25%. It is a settled l…

Deputy Commissioner of Income Tax-1(1), Raipur vs. Shanta Techno Private Limited, Raipur

ITA 155/RPR/2025[2018-19]Status: DisposedITAT Raipur18 Jun 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 155/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 69C

…f M/s. Vijay Proteins Ltd. Vs. ACIT (58 ITD 428) has extensively dealt with this issue and came to conclusion that disallowance of 25% of impugned purchases would suffice the matter. Similarly, the Hon’ble Jaipur Tribunal in the case of Deepak Dalela Vs. ITO (50 DTR 502) had extensively dealt with this issue. However, in the Misc. Application filed before it, the Hon’ble Jaipur Tribunal in the case of Shri Anuj Kr. Varshney Vs. ITO & Ors. Revenue Authorities ITA 187/JP/2012 dated 22.10.14 sustained the addition to the extent of 15% after elaborate discussion and extensive findings instead of 25%. It is a settled…

ITO-19(3)(1), Mumbai vs. Thana Ram Mangi Lal Choudhary, Mumbai

In the result, the appeal is partly allowed

ITA 2698/MUM/2024[2009-10]Status: DisposedITAT Mumbai29 Aug 2024AY 2009-10

Bench: Shri Amarjit Singh, Hon’Ble & Shri Anikesh Banerjee, Hon’Bleassessment Year: 2009-10 Ito-19(3)(1), Mumbai Thana Ram Mangi Lal Choudhary Vs 33/36, Prabhu Shree Ram Mandir, 4Th Kumbharwada, Maharashtra-400004. Pan: Afepc 1898 P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri P.D. Chougule Addl. CIT/ Sr. DR
Section 142(1)Section 145(3)Section 147Section 148

…of M/s. Vijay Proteins Ltd. Vs. ACIT (58 ITD 428) has extensively dealt with this issue and came to conclusion that disallowance of 25% of impugned purchases would suffice the matter. Similarly, the Hon’ble Jaipur Tribunal in the case of Deepak DalelaVs. ITO (50 DTR 502) had extensively dealt with this issue. However, in the Misc. Application filed before it, the Hon’ble Jaipur Tribunal in the case of Shri Anuj Kr. Varshney Vs. ITO & Ors. Revenue Authorities ITA 187/JP/2012 dated 22.10.14 sustained the addition to the extent of 15% after elaborate discussion and extensive findings instead of 25%. It is a settled…

Harisons Steel Limited, Wada Thane vs. Dy CIT 12(2)(2), Mumbai

In the result, the appeal of the assessee vide ITA No

ITA 3957/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Jun 2024AY 2013-14

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Mani JainFor Respondent: Biswanath Das
Section 143(3)Section 147Section 148

…of M/s. Vijay Proteins Ltd. Vs. ACIT (58 ITD 428) has extensively dealt with this issue and came to conclusion that disallowance of 25% of impugned purchases would suffice the matter Similarly, the Hon'ble Jaipur Tribunal in the case of Deepak Dalela Vs. ITO (50 DTR 502) had extensively dealt with this issue. However, in the Misc Application filed before it, the Hon'ble Jaipur Tribunal in the case of Shri Anuj Kr. Varshney Vs. ITO & Ors. Revenue Authorities ITA 187/JP/2012 dated 22.10.14 sustained the addition to the extent of 15% after elaborate discussion and extensive findings instead of 25%. It is a settled l…

Harisons Steel Ltd, Wada Thane vs. DCIT 12(2)(2), Mumbai

In the result, the appeal of the assessee vide ITA No

ITA 3943/MUM/2023[AY 2011-12]Status: DisposedITAT Mumbai10 Jun 2024

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Mani JainFor Respondent: Biswanath Das
Section 143(3)Section 147Section 148

…of M/s. Vijay Proteins Ltd. Vs. ACIT (58 ITD 428) has extensively dealt with this issue and came to conclusion that disallowance of 25% of impugned purchases would suffice the matter Similarly, the Hon'ble Jaipur Tribunal in the case of Deepak Dalela Vs. ITO (50 DTR 502) had extensively dealt with this issue. However, in the Misc Application filed before it, the Hon'ble Jaipur Tribunal in the case of Shri Anuj Kr. Varshney Vs. ITO & Ors. Revenue Authorities ITA 187/JP/2012 dated 22.10.14 sustained the addition to the extent of 15% after elaborate discussion and extensive findings instead of 25%. It is a settled l…

Jitendra Roopraj Mehta, Pune vs. Income Tax Officer, Pune

In the result, all the three appeals of assessee are

ITA 442/PUN/2017[2011-12]Status: DisposedITAT Pune22 Mar 2019AY 2011-12

Bench: Shri Anil Chaturvedi

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.K. Verma
Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.440 to 442/PUN/2017 "नधा"रण वष" / Assessment Years : 2009-10 to 2011-12 Jitendra Roopraj Mehta, ………. अपीलाथ" / 302, Murad Society, 586/5/A, Appellant Gultekdi, Market Yard, Pune – 37. PAN : AFTPM1918B. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 5(1), Pune. Respondent Assessee by : Shri Pramod Shingte. Revenue by : Shri M.K. Verma. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 24.12.2018 Date of Pronouncement: 22.0…

Jitendra Roopraj Mehta, Pune vs. Income Tax Officer, Pune

In the result, all the three appeals of assessee are

ITA 441/PUN/2017[2010-11]Status: DisposedITAT Pune22 Mar 2019AY 2010-11

Bench: Shri Anil Chaturvedi

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.K. Verma
Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.440 to 442/PUN/2017 "नधा"रण वष" / Assessment Years : 2009-10 to 2011-12 Jitendra Roopraj Mehta, ………. अपीलाथ" / 302, Murad Society, 586/5/A, Appellant Gultekdi, Market Yard, Pune – 37. PAN : AFTPM1918B. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 5(1), Pune. Respondent Assessee by : Shri Pramod Shingte. Revenue by : Shri M.K. Verma. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 24.12.2018 Date of Pronouncement: 22.0…

Jitendra Roopraj Mehta, Pune vs. Income Tax Officer, Pune

In the result, all the three appeals of assessee are

ITA 440/PUN/2017[2009-10]Status: DisposedITAT Pune22 Mar 2019AY 2009-10

Bench: Shri Anil Chaturvedi

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.K. Verma
Section 143(1)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.440 to 442/PUN/2017 "नधा"रण वष" / Assessment Years : 2009-10 to 2011-12 Jitendra Roopraj Mehta, ………. अपीलाथ" / 302, Murad Society, 586/5/A, Appellant Gultekdi, Market Yard, Pune – 37. PAN : AFTPM1918B. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 5(1), Pune. Respondent Assessee by : Shri Pramod Shingte. Revenue by : Shri M.K. Verma. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 24.12.2018 Date of Pronouncement: 22.0…

Shankar Jhalani, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is dismissed

ITA 1053/JPR/2016[2011-12]Status: DisposedITAT Jaipur19 Feb 2018AY 2011-12

Bench: The Itat By Taking Following

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT)
Section 144Section 40

…s. 6. 186 CTR 718 (MP) - VISP Pvt. Ltd.- Same view was taken as in case of Indian woolen 7. 227 ITR 391 (Raj) - Golcha Properties P Ltd 8. 250 ITR 575 (Del) - Law Medica 9. 240 ITR 322 (KER) - Beena Metals 10. 229 ITR 181 (MP) - System India Casting 11. 50 DTR 502 (ITAT, Jaipur) - Deepak Dalela 12. 49 ITR 112 (SC) - Shri Lekha Banerjee 13. 288 ITR 10 (SC) - Kachawala Gems In view of the above, where the assessee filled the appeal /CO may kindly be dismissed and where revenue filled appeal may kindly be allowed. ITA 1053/JP/2016_ 23 Shankar Jhalani Vs. ITO 11. The Bench have heard both the sides on this…