Which sections of the Income Tax Act does Gopal and Sons (HUF) v. Commissioner of Income-tax, Kolkata-XI come up under?

It is most often cited in judgments turning on Section 139(1), Section 142(1), Section 143(2), Section 143(3), Section 2(22)(e), Section 40A(3).

Gopal and Sons (HUF) v. Commissioner of Income-tax, Kolkata-XI

Q: How many judgments cite Gopal and Sons (HUF) v. Commissioner of Income-tax, Kolkata-XI?

31 judgments on BharatTax cite Gopal and Sons (HUF) v. Commissioner of Income-tax, Kolkata-XI (77 Taxmann.com 71), spanning 2017 to 2025.

77 Taxmann.com 71Supreme Court of India2017#3813 most cited

What is Gopal and Sons (HUF) v. Commissioner of Income-tax, Kolkata-XI authority for?

Section 2(22)(e) of the Income Tax Act applies if a shareholder has a substantial interest in a company that receives a loan, making the loan amount a deemed dividend.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Gopal and Sons (HUF) v. CIT · section 2(22)(e) · deemed dividend · substantial interest · closely held company · loan to shareholder · beneficial owner · accumulated profits · CIT v. Medicare Pvt. Ltd. · Alagu Sundaram v. CIT

Sections most often in play

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 40A(3)Section 68 Section 80AC

Read the full judgment

Issues it is cited on

accumulated profits closely held company section 47 section 2(22)deemed dividend section 2(22)(e)beneficial owner direct tax vivad se vishwas liable to tax section 56 escapement of income vivad se vishwas

Judgments citing Gopal and Sons (HUF) v. Commissioner of Income-tax, Kolkata-XI

ACIT 12(1)(1), Mumbai vs. Associated Hospitality Ltd Developers P. Ltd, Mumbai

ITA 1348/MUM/2017[2013-14]Status: DisposedITAT Mumbai17 May 2019AY 2013-14

Bench: Shri Mahavir Singh & Shri G. Manjunathaassessment Year 2013-14 Dcit-12(1)(1), M/S Associated Hospitality & Room No.223, 02Nd Floor, Developers Pvt. Ltd. बनाम/ Aayakar Bhavan, 4Th Floor, Techniplex-1, Off. Vs. M.K. Road, Veer Savarkar Flyover, Mumbai-400020 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca7847P Shri Anadi Varma Cit-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Rajesh S. Shah

Section 143(3)Section 2(22)(e)Section 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri MAHAVIR SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year 2013-14 DCIT-12(1)(1), M/s Associated Hospitality & Room No.223, 02nd Floor, Developers Pvt. Ltd. बनाम/ Aayakar Bhavan, 4th Floor, Techniplex-1, Off. Vs. M.K. Road, Veer Savarkar Flyover, Mumbai-400020 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAFCA7847P Shri Anadi Varma CIT-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by Shri Rajesh S. Shah 20/02/2019 सुनव…

DCIT, Circle-3(1), Kolkata vs. M/S Nilachal Iron & Power Ltd., Kolkata

Appeal are dismissed

ITA 1774/KOL/2016[2006-07]Status: DisposedITAT Kolkata19 Mar 2019AY 2006-07

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M. Balaganesh, Am] I.T.A No.1774/Kol/2016 A.Y 2006-07 D.C.I.T, Cir-3(1), Kolkata Vs. M/S. Nilachal Iron & Power Ltd Pan: Aabcn 5428K (Appellant/Department) (Respondent/Assessee) I.T.A No.1718/Kol/2016 A.Y 2007-08 A.C.I.T, C.C 4(1), Kolkata Vs. M/S. Nilachal Iron & Power Ltd Pan: Aabcn 5428K (Appellant/Department) (Respondent/Assessee) For The Appellant : Smt. Ranu Biswas, Addl. Cit, Ld. Sr.Dr For The Respondent : Smt. Shikha Agarwal, Aca, Ld.Ar

For Appellant: Smt. Ranu Biswas, Addl. CIT, ld. Sr.DRFor Respondent: Smt. Shikha Agarwal, ACA, ld.AR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL , “ A” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M. Balaganesh, AM] I.T.A No.1774/Kol/2016 A.Y 2006-07 D.C.I.T, Cir-3(1), Kolkata Vs. M/s. Nilachal Iron & Power Ltd PAN: AABCN 5428K (Appellant/department) (Respondent/Assessee) I.T.A No.1718/Kol/2016 A.Y 2007-08 A.C.I.T, C.C 4(1), Kolkata Vs. M/s. Nilachal Iron & Power Ltd PAN: AABCN 5428K (Appellant/department) (Respondent/Assessee) For the Appellant : Smt. Ranu Biswas, Addl. CIT, ld. Sr.DR For the Respondent : Smt. Shikha Agarwal, ACA, ld.AR Date of Hearing : 27-12-2018 Date of Pronouncement: 1…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3249/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3248/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2472/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2471/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

Neha Home Builders Pvt. Ltd., Mumbai vs. DCIT 13(1)(1), Mumbai

ITA 3157/MUM/2018[2013-14]Status: DisposedITAT Mumbai05 Oct 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm M/S. Neha Home Builders Pvt. Ltd., Vs. Dcit – 13(1)(1) 801, Hubtown Solaris Mumbai N.S. Phadke Marg, Off. Teli Galli Near Andheri Flyover Andheri (E), Mumbai – 400 069 Pan/Gir No.Aaccn7092E Appellant) .. Respondent)

Section 143(3)Section 2(22)Section 2(22)(e)Section 234BSection 27

…IN THE INCOME TAX APPELLATE TRIBUNAL “B ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM M/s. Neha Home Builders Pvt. Ltd., Vs. DCIT – 13(1)(1) 801, Hubtown Solaris Mumbai N.S. Phadke Marg, Off. Teli Galli Near Andheri Flyover Andheri (E), Mumbai – 400 069 PAN/GIR No.AACCN7092E Appellant) .. Respondent) Assessee by Shri Vimal Punmiya Revenue by Shri Purushottam Tripuri Date of Hearing 10/07/2018 Date of Pronouncement 05/10/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by assessee against the order of CIT(A)-21, Mumbai dated 06/03/2018 for A.Y.2013-14 in the matter o…

ACIT, New Delhi vs. Mrs. Seema Devi Bansal, New Delhi

In the result, the Revenue’s appeal stands dismissed

ITA 6462/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. K. Tewari, Sr. DR

Section 142(1)Section 143(1)Section 143(3)Section 148Section 2Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 6462/DEL/2014 A.Y. : 2010-11 ACIT, CENTRAL CIRCLE-3, SEEMA DEVI BANSAL, NEW DELHI VS. SHOP NO. 2, SARBATI ROOM NO. 332, ARA CENTRE, BUILDING, JHANDEWALAN EXTENSION, JAWALA HERI MARKET, NEW DELHI PASCHIM VIHAR, NEW DELHI (PAN: AAFPB3425R) (APPELLANT) (RESPONDENT) Department by : Sh. K. Tewari, Sr. DR Assessee by : Sh. Ved Jain, Adv. ORDER PER H.S. SIDHU : JM Revenue has filed this appeal against the order dated 01.9.2014 for A.Y. 2010-11 of the Ld.…

DCIT - 1 (1) (2), Mumbai vs. Gilbarco Veedar Root India Pvt. Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1003/MUM/2017[2010-11]Status: DisposedITAT Mumbai20 Jun 2018AY 2010-11

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2010-11

For Appellant: Shri Samuel DarseFor Respondent: Shri Ketan Ved

Section 143(3)Section 148Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2010-11 DCIT-1(1)(2), Vs. M/s. Gilbarco Veeder Root India Mumbai (Appellant) Pvt. Ltd., 1st floor, Tower No.1, Equinox Business Park [Peninsula Techno Park], Bandra Kurla Complex, Off LBS Marg, Kurla (W), Mumbai 400 051. (Respondent) PAN : AADCG4992P Appellant by : Shri Samuel Darse Respondent by : Shri Ketan Ved Date of Hearing : 03/04/2018 Date of Pronouncement : 20/06/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the Revenue is directed agai…

DCIT, Corporate Circle 2(1), Chennai vs. Gkk Exports Pvt.Ltd., Chennai

In the result, the appeal filed by the Revenue is partly allowed

ITA 2146/CHNY/2017[2009-10]Status: DisposedITAT Chennai25 May 2018AY 2009-10

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.2146/Chny/2017 "नधा"रण वष" /Assessment Year: 2009-10

For Appellant: NoneFor Respondent: Mrs.Sumathi Venkataraman

Section 195Section 2(22)(e)Section 40Section 9(1)(vii)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम% BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2146/Chny/2017 "नधा"रण वष" /Assessment Year: 2009-10 The Dy. Commissioner of Income Tax, Vs. M/s.GKK Exports Pvt. Ltd., Corporate Circle-2(1), No.40/7, Ramakrishna Street, Chennai-600 034. T.Nagar, Chennai-600 017. [PAN: AAACG 1568 J] (अपीलाथ'/Appellant) (()यथ'/Respondent) Revenue by : Mrs.Sumathi Venkataraman, JCIT Assessee by : None : 24.05.2018 सु…

Mr. Jitendra Kumar Gupta, Meerut vs. ACIT, Meerut

In the result, the Appeal of the is allowed

ITA 274/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2017AY 2012-13

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Sumit Goyal, CAFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR

Section 14(3)Section 142(1)Section 143(2)Section 2(22)Section 2(22)(e)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 274/DEL/2016 A.Y. : 2012-13 JITENDRA KUMAR GUPTA ACIT, CIRCLE-1, 219, RAILWAY ROAD, VS. MEERUT MEERUT – 250002 UTTAR PADESH (PANl AARPG5507B) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sumit Goyal, CA Department by : Sh. Kaushlendra Tiwari, Sr. DR. ORDER PER H.S. SIDHU : JM Assessee has filed this Appeal against the impugned Order dated 17.12.2015 passed by the Ld. CIT(A), Meerut relevant to assessment year 2012-13 on the following grounds:- “1. That the A…