Gobardhan Das v. CIT

26 ITR 706Reported decision#20174 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 131Section 133ASection 143(3)Section 147Section 148Section 37(1)Section 68

Issues it is cited on

income from other sourcesprevious yearsection 143(3)indianfactotal incomebusinessinterest

Judgments citing Gobardhan Das v. CIT

Western Industrial Co-Operative Estate Limited, Mumbai vs. DCIT Circle 32(1), Mumbai

In the result the appeal filed by the assessee in ITA No

ITA 6514/MUM/2024[2017-2018]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-2018

Bench: Shri Saktijit Dey () & Shri Jagadish ()

Section 14(3)Section 194ISection 24Section 80P(2)(d)Section 80P(2)(e)

…13- 14, where A.O while accepting the income under head house property, has not allowed of sub-leasing of Rs.7,92,084/-paid to MIDC, the Hon'ble Tribunal in ITA No. 6079/Mum/2019 has deleted the disallowances. The Hon'ble Supreme Court in Azadi Bachao Andolan 26 ITR 706 has emphasized the need to follow the rule of consistency, especially where the facts and circumstances remain unchanged. We therefore reverse the finding of A.O and Ld. CIT(A) and direct A.O to assess the income under house property. 10. As regard to disallowance of 30% of annual value u/s.24(a), the relief is consequential as we have held the r…

Western Industrial Co-Operative Estate Limited, Mumbai vs. ACIT, Circle 32(1), Mumbai

In the result the appeal filed by the assessee in ITA No

ITA 6324/MUM/2024[2017-2018]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-2018

Bench: Shri Saktijit Dey () & Shri Jagadish ()

Section 14(3)Section 194ISection 24Section 80P(2)(d)Section 80P(2)(e)

…013-14, where A.O while accepting the income under head house property, has not allowed of sub-leasing of Rs.7,92,084/-paid to MIDC, the Hon'ble Tribunal in ITA No. 6079/Mum/2019 has deleted the disallowances. The Hon'ble Supreme Court in Azadi Bachao Andolan 26 ITR 706 has emphasized the need to follow the rule of consistency, especially where the facts and circumstances remain unchanged. We therefore reverse the finding of A.O and Ld. CIT(A) and direct A.O to assess the income under house property. 10. As regard to disallowance of 30% of annual value u/s.24(a), the relief is consequential as we have held the re…

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…itnesses. All relevant circumstances which have a bearing on the issue which are revealed in the course of the assessment, would be covered by the expression "material or evidence on which the Income Tax Officer could rely" [Mangalchand Gobardhan Das V/s. CIT 26 ITR 706, 710-1 (Assam)]. Section 143(3) is not exhaustive or definitive of the material on which an assessment may be based. The material, on which reliance may be placed by the AO, may be within his own knowledge and might have been derived by him from hearsay or from information of a most authentic character. Assessment may be based on all such informat…

Deputy Commissioner of Income Tax, Central Circle- 5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…itnesses. All relevant circumstances which have a bearing on the issue which are revealed in the course of the assessment, would be covered by the expression "material or evidence on which the Income Tax Officer could rely" [Mangalchand Gobardhan Das V/s. CIT 26 ITR 706, 710-1 (Assam)]. Section 143(3) is not exhaustive or definitive of the material on which an assessment may be based. The material, on which reliance may be placed by the AO, may be within his own knowledge and might have been derived by him from hearsay or from information of a most authentic character. Assessment may be based on all such informat…