Dr. K.M. Mehaboob v. DCIT

130 Taxmann.com 130High Court2021#8728 most cited

What is Dr. K.M. Mehaboob v. DCIT authority for?

Tribunals should not set aside an order passed by the CIT(A) without cogent reasons, and doing so without such reasons is arbitrary and unreasonable. However, the Supreme Court has affirmed this principle while dismissing an SLP on grounds of delay.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2025.

Also referred to as

Dr. K.M. Mehaboob v. DCIT · Ashokji Chanduji Thakor v. PCIT · 130 Taxmann.com 130 · CIT(A) order · Tribunal setting aside order · cogent reasons · arbitrary and unreasonable · SLP dismissal · delay · natural justice

Sections most often in play

Section 143(3)Section 153CSection 153DSection 144Section 270ASection 271AAC(1)Section 119Section 132

Issues it is cited on

section 245c(1)section 23(4)section 142(3)section 4(1)section 193section 196section 153b(1)(b)section 245csection 127(2)section 271aaasettlement applicationsection 245d(4)

Judgments citing Dr. K.M. Mehaboob v. DCIT

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Reena Mittal, New Delhi vs. DCIT Central Circle-31, New Delhi

In the result, appeal of the Assessee is partly allowed as indicated above

ITA 1238/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2025AY 2021-22

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2021-22 Reena Mittal, Vs. Dcit, H.No. 69, West Avenue Road, Central Circle-31, Punjabi Bagh, New Delhi 3Rd Floor, Ara Centre, New Delhi – 110 055 (Pan: Aajpg3891Q) Jnahdewalan Extension, New Delhi -55 (Appellant) (Respondent)

For Appellant: Sh. Suresh Gupta, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. D.R
Section 143(3)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER A.YR. : 2021-22 REENA MITTAL, VS. DCIT, H.NO. 69, WEST AVENUE ROAD, CENTRAL CIRCLE-31, PUNJABI BAGH, NEW DELHI 3RD FLOOR, ARA CENTRE, NEW DELHI – 110 055 (PAN: AAJPG3891Q) JNAHDEWALAN EXTENSION, NEW DELHI -55 (APPELLANT) (RESPONDENT) AND A.YR. : 2021-22 PREETI GOYAL, VS. DCIT, H. NO. 71, FIRST FLOOR, CENTRAL CIRCLE-31, SHIVAJI PARK, NEW DELHI NEW DELHI – 110 026 3RD FLOOR, ARA CENTRE, (PAN: AAJPG3890R) JNAHDEWALAN EXTENSION, NEW DELHI -55 (APPELLANT) (RESPONDENT) Ap…

Arti Dhall, New Delhi vs. DCIT Central Circle-31, New Delhi

In the result, appeal of the Assessee is partly allowed as

ITA 1239/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.1239/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22

Section 132Section 143(3)Section 153CSection 153C(1)Section 45

…I.T.A.No.1239/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1239/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 Arti Dhall बनाम DCIT H.No.71, Shivaji Park, Vs. Central Circle-31, 3rd Floor, ARA Centre, New Delhi. PAN No.AAJPG3892P Jhandewalan Extension, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent CA Suresh Kumar Gupta Assessee by Revenue by Mr. Javed Akhtar, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.01.2025 28.01.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER…

Mukul Rani Thakur, Dehradun vs. Deputy Commissioner of Income Tax, Central Circle-31, Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1483/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

Section 143Section 143(3)Section 153DSection 250Section 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No [Assessment Year : Assessment Year : 2021-22] Mukul Rani Thakur, Mukul Rani Thakur, vs DCIT, H.no.8, H.no.8, Cross Cross 10, B- Central Circle-31, Tapovan Enclave, Amwala Enclave, Amwala Delhi. Tarala, Dehradun Tarala, Dehradun-248008. PAN-AERPT3941E AERPT3941E APPELLANT RESPONDENT Appellant by…

Sara Towers Private Limited, Aurangabad vs. The Income Tax Officer, Ward-2(4), Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 837/PUN/2023[2013-14]Status: DisposedITAT Pune10 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 837/Pun/2023 निर्धारण वषा / Assessment Year : 2013-14 Sara Towers Private Limited, Block No.11, 1St Floor, A Wing, Narayan Plaza, Cidco, Connaught Place, Town Centre, Aurangabad - 431003. Pan: Aafcs1284G . . . . . . . अपीलार्थी / Appellant

For Appellant: Shri Manoj JainFor Respondent: Shri R Y Balawade, Addl. CIT
Section 139(1)Section 143(2)Section 143(3)Section 246A(1)(a)Section 250Section 250(6)Section 271(1)(c)Section 37(1)

…In the absence any response forthcoming from the assessee, Ld. NFAC reiterating the findings of tax authority below has culminated the proceedings ex-parte placing reliance on the decision of Hon’ble Apex Court in ‘Ashokji Chanduji Thakur Vs PCIT’ reported in 130 Taxmann.com 130 [Equivalent Citation 282 Taxmann 307 (SC)]. 2.4 Aggrieved by the aforestated ex-parte adjudication of Ld. FAA, the appellant assessee set-up this case alleging the violation of principle of natural justice in the former to merits thereof. 3. We have heard rival contentions, perused the material placed on record in light of rule 18 of IT…

Rajendra Kumar Mahawar, Balasore vs. CIT (A), NFAC, Delhi

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 106/CTK/2022[2017-18]Status: HeardITAT Cuttack19 Oct 2022AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-2018 2018 Rajendra Kumar Mahawar, Rajendra Kumar Mahawar, Vs. Cit(A), Nfac, Delhi (A), Nfac, Delhi Prop. Prop. Shiv Shiv Charanlal Charanlal Sitaram, Sitaram, Motiganj Motiganj Bazar, Bazar, Balasore Pan/Gir No. Pan/Gir No.Agepm 5703 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.K.Sheth M.K.Sheth, Ar Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 19 /10 10/2022 Date Of Pronouncement : 19/10 10/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Ap , National Faceless Appeal Centre (Nfac), Delhi Eal Centre (Nfac), Delhi Dated 17.5.2022 In Appeal No.It Itba/Nfac/S/250/2020-21/1043047346(1) (1) For The Assessment Year 2017-18. .

For Appellant: Shri M.K.ShethFor Respondent: Shri M.K.Gautam
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-2018 2018 Rajendra Kumar Mahawar, Rajendra Kumar Mahawar, Vs. CIT(A), NFAC, Delhi (A), NFAC, Delhi Prop. Prop. Shiv Shiv Charanlal Charanlal Sitaram, Sitaram, Motiganj Motiganj Bazar, Bazar, Balasore PAN/GIR No. PAN/GIR No.AGEPM 5703 G (Appellant (Appellant) .. ( Respondent Respondent) Ass…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…

Om Prakash Jakhotia, Telangna vs. ACIT, CC-26, New Delhi

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.968, 969, 970 & 971/Del./2021 (ASSESSMENT YEARS : 2009-10, 2010-11, 2011-12 & 2012-13) Shri Om Prakash Jakhotia, vs. ACIT, CC – 26, 3 – 6, 323, Basheerbagh, New Delhi. Hyderabad – 500 029 (Telangana). (PAN : ABSPJ3944P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Wadhwa, Advocate Ms. Bharti Sharma, Advcoate Ms. Vanshika Taneja, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 13.01.2022 Date of Order :…