Dinesh Kumar Mittal v. ITO

193 ITR 770High Court1992#13663 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 127Section 139Section 251Section 106Section 115BBESection 118Section 120Section 122

Issues it is cited on

section 69bunexplained investmentsection 69section 14indiadocument

Judgments citing Dinesh Kumar Mittal v. ITO

Jypore Manufacturing Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is allowed

ITA 432/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jun 2025AY 2018-19
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 127Section 133ASection 142(1)Section 143(2)Section 143(3)

…exceeding the consideration shown in account books by the assessee. 8. Mr. Ranka has placed reliance on the decisions of their Lordships in cases of New Excelsior Theatre (P.) Ltd. v. M.B. Naik, ITO [1990] 185 ITR 158 (All.), Dinesh Kumar Mittal v. ITO [1992] 193 ITR 770 (Bom.), CIT v. Raja Narendra [1994] 210 ITR 250/74 Taxman 157 (Raj.), CIT v. Smt. Prem Kumari Surana [1994] 206 ITR 715 (Raj.), CIT v. Pratap Singh Amrosingh Rajendra Singh Deepak Kumar [1993] 200 ITR 788 (Raj.), CIT v. Godavari Corpn. Ltd. [1993] 200 ITR 567/68 Taxman 344 (SC), CIT v. H.H. Maharao Bhim Singhji [1988]173 ITR 79/36 Taxman 270 (Raj…

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…exceeding the consideration shown in account books by the assessee. 8. Mr. Ranka has placed reliance on the decisions of their Lordships in cases of New Excelsior Theatre (P.) Ltd. v. M.B. Naik, ITO [1990] 185 ITR 158 (All.), Dinesh Kumar Mittal v. ITO [1992] 193 ITR 770 (Bom.), CIT v. Raja Narendra [1994] 210 ITR 250/74 Taxman 157 (Raj.), CIT v. Smt. Prem Kumari Surana [1994] 206 ITR 715 (Raj.), CIT v. Pratap Singh Amrosingh Rajendra Singh Deepak Kumar [1993] 200 ITR 788 (Raj.), CIT v. Godavari Corpn. Ltd. [1993] 200 ITR 567/68 Taxman 344 (SC), CIT v. H.H. Maharao Bhim Singhji [1988]173 ITR 79/36 Taxman 270 (Raj…

Sanjeev Kumar, Bulandshahr vs. ITO, Ward 2(3)(2), Bulandshahr

In the result, appeal of the assessee is allowed

ITA 658/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: The Tribunal.

Section 69

…he judgment of the Hon’ble Delhi High Court rendered in the case of CIT Vs. Lubtech India Ltd. (2009) 311 ITR 175 (Del). Further reliance was placed on the judgment of the Hon’ble Allahabad High Court rendered in the case of Dinesh Kumar Mittal Vs. ITO (1992) 193 ITR 770 (All). He further submitted that the learned CIT(Appeals) to fill the legal lacuna, regarding assessment made u/s 69C, arbitrarily replaced Section 69B in place of Section 69C, as mentioned in the assessment order. Therefore, he submitted that the action of the learned CIT(Appeals) tantamount to assess a new source of income not forming part of t…

Toffee Agricultural Farms Pvt. Ltd., New Delhi vs. ITO Ward - 25(3), New Delhi

In the result, assessee’s appeal is allowed

ITA 4903/DEL/2019[2006-07]Status: DisposedITAT Delhi18 Apr 2022AY 2006-07

Bench: Shri Kul Bharat

Section 142ASection 143(2)Section 2Section 69Section 69BSection 69C

…judgment of the Hon’ble Delhi High Court rendered in the case of CIT Vs. Lubtech India Ltd. (2009) 311 ITR 175 (Del). Further reliance was placed on the judgment of the Hon’ble Allahabad High Court rendered in the case of Dinesh Kumar Mittal Vs. ITO (1992) 193 ITR 770 (All). He further submitted that the learned CIT(Appeals) to fill the legal lacuna, regarding assessment made u/s 69C, arbitrarily replaced Section 69B in place of Section 69C, as mentioned in the assessment order. Therefore, he submitted that the action of the learned CIT(Appeals) tantamount to assess a new source of income not forming part of…

Sh. Adarsh Kumar Swarup, Muzaffarnagar vs. DCIT, Muzaffarnagar

In the result, the appeal of the Assessee is allowed in the

ITA 1228/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Mar 2017AY 2011-12

Bench: Shri H.S. Sidhuassessment Year: 2011-12

For Appellant: Sh. M.P. Rastogi, AdvFor Respondent: Ms. Bedobina Chaudhuri, Sr. DR
Section 142(1)Section 143(2)Section 234ASection 49(1)Section 54

…ke into account various advantages and disadvantages and the location of the property, but they fixed the circle rate on a fixed rate for whole of the locality. The Hon 'ble Jurisdictional Allahabad High Court in the case of Dinesh Kumar Mittal vs. ITO in 193 ITR 770 held that there is no rule of law to the effect that the value determined for the purpose of stamp duty is the market value of the property. The market value of the property may be more or may be less. Therefore, in such circumstances, when a registered valuer has worked out the market value of the property as on 1 st April 1981 at Rs.600 / -…

ACIT 21(1), Mumbai vs. Nirmal B Thakkar, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 4136/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Nov 2015AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4135/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) The Asstt. Commissioner Of बनाम/ M/S Dayal Bapulal Thakkar (Huf), Income Tax 25(2), A-10, Charan Saran, Vile Parle Vs. (Erstwhile Acit-21(1), ) Model Town Co-Op Hsc, Room No.711, C-12, 7Th Floor, Gulmohar X Road No.7, Juhu, Pratyaksha Kar Bhavan, Mumbai-400049 Bandra Kurla Complex, Bandra (E), Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 45(2)Section 48

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एच” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL“H” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM आमकय अऩीर सं./I.T.A. No.4135/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) The Asstt. Commissioner of बनाम/ M/s Dayal Bapulal Thakkar (HUF), Income Tax 25(2), A-10, Charan Saran, Vile Parle Vs. (erstwhile ACIT-21(1), ) Model Town Co-op HSC, Room No.711, C-12, 7th Floor, Gulmohar X Road No.7, Juhu, Pratyaksha Kar Bhavan, Mumbai-400049 Bandra Kurla Complex, Bandra (E), Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN…

ACIT 21(1), Mumbai vs. Dayal Bapulal Thakker, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 4135/MUM/2010[2007-08]Status: DisposedITAT Mumbai18 Nov 2015AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4135/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) The Asstt. Commissioner Of बनाम/ M/S Dayal Bapulal Thakkar (Huf), Income Tax 25(2), A-10, Charan Saran, Vile Parle Vs. (Erstwhile Acit-21(1), ) Model Town Co-Op Hsc, Room No.711, C-12, 7Th Floor, Gulmohar X Road No.7, Juhu, Pratyaksha Kar Bhavan, Mumbai-400049 Bandra Kurla Complex, Bandra (E), Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 45(2)Section 48

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एच” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL“H” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM आमकय अऩीर सं./I.T.A. No.4135/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) The Asstt. Commissioner of बनाम/ M/s Dayal Bapulal Thakkar (HUF), Income Tax 25(2), A-10, Charan Saran, Vile Parle Vs. (erstwhile ACIT-21(1), ) Model Town Co-op HSC, Room No.711, C-12, 7th Floor, Gulmohar X Road No.7, Juhu, Pratyaksha Kar Bhavan, Mumbai-400049 Bandra Kurla Complex, Bandra (E), Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN…

Dinesh Kumar Mittal v. ITO (193 ITR 770) — Cited in 7 Judgments | BharatTax