H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai

72 Taxmann.com 110High Court2016#824 most cited

What is H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai authority for?

The Assessing Officer must provide the assessee with all material relied upon for an addition or disallowance and an opportunity to cross-examine deponents or witnesses whose statements form the basis of the assessment. Failure to provide such an opportunity violates natural justice and invalidates the addition or disallowance.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

H.R. Mehta v. ACIT · 72 Taxmann.com 110 · Section 68 · Section 69 · cross-examination · natural justice · material relied upon · witness statements · disallowance · search assessment

Sections most often in play

Section 153CSection 69Section 132(4)Section 69BSection 132Section 65BSection 250Section 147

Issues it is cited on

third party informationsection 65bsection 65section 65b(4)section 69bpeak credit theoryon-moneyon money receiptstamp duty valuecommissioner (appeals)shell companysatisfaction note

Judgments citing H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai

The DCIT 8(2), Mumbai vs. M/S. Nutech Coporate Services Ltd (Formerly Known As Iit Capital Services Ltd), Mumbai

In the result, appeals of the Revenue are dismissed whereas appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 2204/MUM/2008[1993-1994]Status: DisposedITAT Mumbai21 Mar 2017AY 1993-1994
For Appellant: Shri. Rajiv KhandelwalFor Respondent: Shri. Vikram Batra
Section 143(3)Section 254Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE: SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM ITA No.2205/Mum/2008 (Assessment Year:1995-96) ITA No. 2432/Mum/2006 (Assessment Year:1995-96) ITA No.2303/Mum/2008 (Assessment Year:2000-01) ITA No.2305/Mum/2008 (Assessment Year:2002-03) ITA No.6091/Mum/2007 (Assessment Year:1998-99) ACIT / DCIT 8(2), Mumbai Vs. Nutech Corporate Services Limited, Formerly IIT Capital Services Ltd., 28, Rajabhadur Mansion, 2nd Floor, Bombay Samachar Marg, Fort, Mumbai- 400001 PAN/GIR No. : AAACI3356 A (Appellant) .. ( Respondent) ITA No.2128/Mum/2006 (Assessment Year:1996…

ACIT 11(1), Mumbai vs. Maya Entertainment Ltd, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 813/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2017AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner Of M/S Maya Entertainment Ltd Income-Tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4Th Floor, Off Veera Desai Rd, Vs. Andheri (W) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) M/S Maya Entertainment Ltd, Asstt. Commissioner Of फनधभ/ Mumbai-400053 Income-Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent)

For Appellant: Shri S C TiwariFor Respondent: Shri Suman Kumar
Section 133(6)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner of M/s Maya Entertainment Ltd Income-tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4th floor, Off Veera Desai Rd, Vs. Andheri (w) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner of Income- M/s Maya Entertainment Ltd, फनधभ/ Mumbai-400053 tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्र…

Maya Entertainment Ltd., Mumbai vs. ACIT - 11(1), Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 7098/MUM/2013[2007-08]Status: DisposedITAT Mumbai28 Feb 2017AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner Of M/S Maya Entertainment Ltd Income-Tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4Th Floor, Off Veera Desai Rd, Vs. Andheri (W) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) M/S Maya Entertainment Ltd, Asstt. Commissioner Of फनधभ/ Mumbai-400053 Income-Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent)

For Appellant: Shri S C TiwariFor Respondent: Shri Suman Kumar
Section 133(6)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner of M/s Maya Entertainment Ltd Income-tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4th floor, Off Veera Desai Rd, Vs. Andheri (w) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner of Income- M/s Maya Entertainment Ltd, फनधभ/ Mumbai-400053 tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्र…

Maya Entertainment Ltd, Mumbai vs. Asst CIT 11(1), Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 507/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Feb 2017AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner Of M/S Maya Entertainment Ltd Income-Tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4Th Floor, Off Veera Desai Rd, Vs. Andheri (W) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) M/S Maya Entertainment Ltd, Asstt. Commissioner Of फनधभ/ Mumbai-400053 Income-Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent)

For Appellant: Shri S C TiwariFor Respondent: Shri Suman Kumar
Section 133(6)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner of M/s Maya Entertainment Ltd Income-tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4th floor, Off Veera Desai Rd, Vs. Andheri (w) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner of Income- M/s Maya Entertainment Ltd, फनधभ/ Mumbai-400053 tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्र…

ACIT 11(1), Mumbai vs. Maya Entertainment Ltd, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 1157/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Feb 2017AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner Of M/S Maya Entertainment Ltd Income-Tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4Th Floor, Off Veera Desai Rd, Vs. Andheri (W) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) M/S Maya Entertainment Ltd, Asstt. Commissioner Of फनधभ/ Mumbai-400053 Income-Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner Of Income- M/S Maya Entertainment Ltd, फनधभ/ Mumbai-400053 Tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent)

For Appellant: Shri S C TiwariFor Respondent: Shri Suman Kumar
Section 133(6)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Asstt. Commissioner of M/s Maya Entertainment Ltd Income-tax-11(1), 23 Shah Indl Estate, फनधभ/ Room No.467, 4th floor, Off Veera Desai Rd, Vs. Andheri (w) Aayakar Bhavan, M K Marg, Mumbai-400053 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) Asstt. Commissioner of Income- M/s Maya Entertainment Ltd, फनधभ/ Mumbai-400053 tax-11(1), Vs. Mumbai-400020 (अऩीरधथी /Appellant) (प्र…