Dy. CIT v. Madhusudhan Rao

57 Taxmann.com 262Income Tax Appellate Tribunal2015#10080 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 147Section 148Section 68Section 69Section 69ASection 139Section 139(1)Section 144C(13)

Issues it is cited on

section 5(2)(b)section 4(1)section 5(2)liable to taxnon-residentmercantile system of accountingsection 148aunexplained investmentsection 144c(13)cross objectionsalarydraft assessment order

Judgments citing Dy. CIT v. Madhusudhan Rao

SHRI SANJAY GORDHANDAS VAJA,AHMEDABAD vs. THE ITO, INTERNATIONAL TAXATION, GANDHIDHAM-KUTCH, GANDHIDHAM-KUTCH

In the result, this appeal of the assessee is allowed

ITA 89/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Sept 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.89/Rjt/2024 Assessment Year: 2018-19 Sanjay Gordhandas Vaja Income Tax Officer Int. 202, Harmony Heights, Capital Road, बनाम Tax), Gandhidham, Income- Science City, Ahmedabad-380 060 Tax Office, Amruta Estate /Vs. Building, Nr. Girnar Cinema, M.G. Road, Rajkot-360 001 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Ahtpv 3289 L (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Aseem Takkar, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 31/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 30/09/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2018-19, Is Directed Against The Final Order Passed By The Assessing Officer, (After Incorporating Findings Of Dispute Resolution Panel-2 Mumbai, Dated 29.12.2023), Under Section 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) .

For Appellant: Shri Aseem Takkar, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 115BSection 144CSection 147Section 148Section 148ASection 68Section 69

…आयकर अपील"य अ"धकरण,राजकोट "यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.89/RJT/2024 Assessment Year: 2018-19 Sanjay Gordhandas Vaja Income Tax Officer Int. 202, Harmony Heights, Capital Road, बनाम Tax), Gandhidham, Income- Science City, Ahmedabad-380 060 tax Office, Amruta Estate /Vs. Building, Nr. Girnar Cinema, M.G. Road, Rajkot-360 001 "थायीलेखासं /.जीआइआरसं . / PAN/GIR No.: AHTPV 3289 L (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Aseem…

HEMANT GORDHANBHAI PATEL,NADIAD vs. THE ACIT, INTL. TAXN., VADODARA

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 1684/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad26 May 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Divyakant Parikh, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 147Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1684/Ahd/2024 (Assessment Year: 2014-15) Hemant Gordhanbhai Patel Vs. Assistant Commissioner of (Individual), International Tax, 21, Santram Nagar Society, Vadodara Nana Kumbhnath Road, Nadida, Gujarat-387001 [PAN No.GIBPP4580B] (Appellant) .. (Respondent) Appellant by : Shri Divyakant Parikh, A.R. Respondent by: Shri Veerbadram Vislavath, Sr. DR 15.05.2025 Date of Hearing Date of Pronouncement 26.05.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

RAZIULLA SYED,HYDERABAD vs. ITO (INT TAXN)-2, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 986/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 144C(5)Section 147Section 148Section 148ASection 195

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.986/Hyd/2024 Assessment Year 2017-2018 Raziulla Syed, The Income Tax Officer, Hyderabad - 500 082. vs. (Int. TAXN.)-2, PAN BOTPS1888C Hyderabad. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 17.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee against the final assessment order of the learned ITO- (Intl.Taxn.)-2, Hy…

ANIL DHANSUKHLAL,RAJKOT vs. INCOME TAX OFFICER (INT. TAXATION) GANDHIDHAM, GANDHIDHAM

In the result, the appeal of the assessee is allowed

ITA 68/RJT/2024[A Y 2018-19]Status: DisposedITAT Rajkot10 Jan 2025

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.68/Rjt/2024 "नधा"रणवष"/ Assessment Year: (2018-19) Anil Dhansukhlal Income Tax Officer बनाम Vakhat Niwas 10, Divan Para (Int.Txn), Gandhidham, Vs. Rajkot -360 001 Amruta Estate Building, Jheelwas, Sadar, Rajkot- 360 001 Pan/Gir No.Ajypd6405F "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Bharat Kumar, Ar राज"वक"ओरसे/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 139Section 144CSection 144C(5)Section 147Section 148Section 148ASection 69

…ITA No.68/Rjt/2024 (AY-18-19) Anil Dhansukhlal 1 आयकरअपील"यअ"धकरण,राजकोट"यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.68/RJT/2024 "नधा"रणवष"/ Assessment Year: (2018-19) Anil Dhansukhlal Income Tax Officer बनाम Vakhat Niwas 10, Divan Para (Int.Txn), Gandhidham, Vs. Rajkot -360 001 Amruta Estate Building, Jheelwas, Sadar, Rajkot- 360 001 PAN/GIR No.AJYPD6405F "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee by : Shri Bharat Kumar, A…

INCOME TAX OFFICER, GREAMS ROAD INCOME TAX OFFICE vs. K ANSARI, CHENNAI

In the result, both the appeals stand dismissed

ITA 1358/CHNY/2023[2009-10]Status: DisposedITAT Chennai07 Aug 2024AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1357/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2008-09) & 2. आयकरअपील सं. / Ita No.1358/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2009-10) Ito Mr. K. Ansari बनाम/ #6/1, Parameshwari Nagar International Taxation Ward -1(1) Vs. 4Th Street, Adyar, Chennai-600 020. Chennai-6. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Akhpa-5381-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri B. Ramakrishnan (Fca)-Ld.Ar सुनवाई की तारीख/Date Of Hearing : 19-06-2024 घोषणा की तारीख /Date Of Pronouncement : 07-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DRFor Respondent: Shri B. Ramakrishnan (FCA)-Ld.AR
Section 143(3)Section 148Section 68

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1357/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2008-09) & 2. आयकरअपील सं. / ITA No.1358/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2009-10) ITO Mr. K. Ansari बनाम/ #6/1, Parameshwari Nagar International Taxation Ward -1(1) Vs. 4th Street, Adyar, Chennai-600 020. Chennai-6. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AKHPA-5381-M (अपीलाथ"/Appel…

INCOME TAX OFFICER , INCOME TAX DEPARTMENT GREAMS ROAD vs. K ANSARI, CHENNAI

In the result, both the appeals stand dismissed

ITA 1357/CHNY/2023[2008-09]Status: DisposedITAT Chennai07 Aug 2024AY 2008-09

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1357/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2008-09) & 2. आयकरअपील सं. / Ita No.1358/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2009-10) Ito Mr. K. Ansari बनाम/ #6/1, Parameshwari Nagar International Taxation Ward -1(1) Vs. 4Th Street, Adyar, Chennai-600 020. Chennai-6. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Akhpa-5381-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri Ar V Sreenivasan (Addl.Cit)-Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri B. Ramakrishnan (Fca)-Ld.Ar सुनवाई की तारीख/Date Of Hearing : 19-06-2024 घोषणा की तारीख /Date Of Pronouncement : 07-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri AR V Sreenivasan (Addl.CIT)-Ld. Sr. DRFor Respondent: Shri B. Ramakrishnan (FCA)-Ld.AR
Section 143(3)Section 148Section 68

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1357/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2008-09) & 2. आयकरअपील सं. / ITA No.1358/Chny/2023 (िनधा9रणवष9 / Assessment Year: 2009-10) ITO Mr. K. Ansari बनाम/ #6/1, Parameshwari Nagar International Taxation Ward -1(1) Vs. 4th Street, Adyar, Chennai-600 020. Chennai-6. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AKHPA-5381-M (अपीलाथ"/Appel…

SMT. PRATIMABEN V. RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 51/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.50/Rjt/2018 (Assessment Year: 2006-07) Shri Vinodkumar Hiralal Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bhavan, Rajkot Race Cource, Rajkot [PAN No.AJUPR7185C] (Appellant) .. (Respondent) I.T.A. No.51/Rjt/2018 (Assessment Year: 2006-07) Smt. Pratimaben Vinodkumar Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bh…

SHRI VINODKUMAR HIRALAL RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 50/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.50/Rjt/2018 (Assessment Year: 2006-07) Shri Vinodkumar Hiralal Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bhavan, Rajkot Race Cource, Rajkot [PAN No.AJUPR7185C] (Appellant) .. (Respondent) I.T.A. No.51/Rjt/2018 (Assessment Year: 2006-07) Smt. Pratimaben Vinodkumar Raja, Vs. The Income Tax Officer, 811, Prabhat Complex – 2, International Taxation, B/h. Bahumali Bh…

ACIT 15(1)(2), MUMBAI vs. BINOD KUMAR SINGH, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 46/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Jan 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: Shri B. Yadgiri, DRFor Respondent: S/shri Jitendra B. Sanghavi
Section 143(3)Section 5Section 6(1)Section 6(1)(c)Section 68Section 9

…आयकर अपीलीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM Aayakr ApIla saM./ ITA No. 46/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) Aayakr ApIla saM./ ITA No. 45/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) Asst. Commissioner of Income Shri Binod Kumar Singh, Tax, Circle-15(1)-2, Room No. A-601/602, Delphi Orchard 483A, 4th Floor, Aayakar Vs. Avenue, Hiranandani Bhavan, Mumbai Business Park, Powai, Mumbai-400 076 .. (ApIlaa…

ACIT 15(1)(2), MUMBAI vs. BINOD KUMAR SINGH, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 45/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: Shri B. Yadgiri, DRFor Respondent: S/shri Jitendra B. Sanghavi
Section 143(3)Section 5Section 6(1)Section 6(1)(c)Section 68Section 9

…आयकर अपीलीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री एन. के. प्रधान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM Aayakr ApIla saM./ ITA No. 46/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) Aayakr ApIla saM./ ITA No. 45/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2012-13) Asst. Commissioner of Income Shri Binod Kumar Singh, Tax, Circle-15(1)-2, Room No. A-601/602, Delphi Orchard 483A, 4th Floor, Aayakar Vs. Avenue, Hiranandani Bhavan, Mumbai Business Park, Powai, Mumbai-400 076 .. (ApIlaa…

DCIT CENT. CIR. -7(1), MUMBAI vs. BINOD KUMAR SINGH, MUMBAI

In the result, this appeal by the Revenue stands dismissed

ITA 2134/MUM/2016[2010-11]Status: DisposedITAT Mumbai07 Sept 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri C. N. Prasad, Jm

For Appellant: Shri V. VidhyadharFor Respondent: Shri Jitendra Sanghavi/
Section 143(3)Section 6Section 6(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI C. N. PRASAD, JM I.T.A. No. 2134/Mum/2016 (Assessment Year: 2010-11) DCIT CC-7(1), Shri Bindo Kumar Singh Room No. 653, 6th Floor, 907, Filix Bldg., Opp. Asian Paints, Vs. Aayakar Bhavan, M. K. Road, LBS Marg, Bhandup (W), Mumbai-400 020 Mumbai-400 078 PAN/GIR No. AMXPS 1998 L (Appellant) (Respondent) : Appellant by : Shri V. Vidhyadhar Respondent by : Shri Jitendra Sanghavi/ Shri Amit Khatiwala Date of Hearing : 12.06.2018 Date of Pronouncement : 07.09.2018 O R D E R Per Shamim Yahya, A. M.: This appeal by the Revenue i…