Hindustan Tobacco Company v. CIT

211 Taxmann 11High Court#15359 most cited
6

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

Sections most often in play

Section 132Section 142(1)Section 132(4)Section 153DSection 250Section 115BBESection 133ASection 143(1)

Issues it is cited on

violation of natural justicesection 153dsection 132(4)service of noticeaccommodation entrysearch and seizuregenuineness of the transactionsection 132incriminating materialundisclosed incomesection 142(1)transfer

Judgments citing Hindustan Tobacco Company v. CIT

HETAL RAKESH MEHTA ,MUMBAI vs. ACIT, CC-1(2), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1727/PUN/2024[2018-19]Status: DisposedITAT Pune13 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)

For Appellant: Ms Simran Dhawan (virtual)For Respondent: Shri Ravi Prakash
Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Hetal Rakesh Mehta ACIT, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 PAN: AMMPM9670L (Appellant) (Respondent) Assessee by : Ms Simran Dhawan (virtual) Department by : Shri Ravi Prakash Date of hearing : 29-04-2025 Date of pronouncement : 13-05-2025 O R D E R PER R.K. PANDA: This appeal filed by the assessee is directed against the order dated 21.06.2024 of the Ld. CIT(A), Pune-11 relating to assess…

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1132/PUN/2024[2018-19]Status: DisposedITAT Pune06 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1131 & 1132/PUN/2024 Assessment Years : 2017-18 to 2018-19 Shri Ganesh Bhivraj Bhutada ACIT, 812, Kasba Peth, Near Kamla Vs. Central Circle-1(1), Nehru Hospital, Pune – 411011 Pune PAN: AHPPB9435N (Appellant) (Respondent) Assessee by : Shri V Narendra Sharma, Advocate Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 16-12-2024 Date of pronouncement : 06-03-2025 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed aga…

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1131/PUN/2024[2017-18]Status: DisposedITAT Pune06 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1131 & 1132/PUN/2024 Assessment Years : 2017-18 to 2018-19 Shri Ganesh Bhivraj Bhutada ACIT, 812, Kasba Peth, Near Kamla Vs. Central Circle-1(1), Nehru Hospital, Pune – 411011 Pune PAN: AHPPB9435N (Appellant) (Respondent) Assessee by : Shri V Narendra Sharma, Advocate Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 16-12-2024 Date of pronouncement : 06-03-2025 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed aga…

RAKESH H MEHTA HUF,MUMBAI vs. ACIT, CC-1(2), PUNE

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

ITA 1733/PUN/2024[2019-20]Status: DisposedITAT Pune13 Feb 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 132Section 132(4)Section 142(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1731 to 1733/PUN/2024 Assessment Years : 2018-19 and 2019-20 Rakesh H. Mehta HUF, Vs. ACIT, 9 Vidyavihar Building, Central Circle-1(2), Deraser Lane, Ghatkopar, Pune East Mumbai – 400 077 Maharashtra PAN : AAKHR9328C Appellant Respondent Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 09.01.2025 Date of pronouncement : 13.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned three appeals pertaining…

RAKESH H MEHTA HUF,MUMBAI vs. ACIT, CC-1(2), PUNE

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

ITA 1732/PUN/2024[2019-20]Status: DisposedITAT Pune13 Feb 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 132Section 132(4)Section 142(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1731 to 1733/PUN/2024 Assessment Years : 2018-19 and 2019-20 Rakesh H. Mehta HUF, Vs. ACIT, 9 Vidyavihar Building, Central Circle-1(2), Deraser Lane, Ghatkopar, Pune East Mumbai – 400 077 Maharashtra PAN : AAKHR9328C Appellant Respondent Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 09.01.2025 Date of pronouncement : 13.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned three appeals pertaining…

RAKESH H MEHTA HUF,MUMBAI vs. ACIT, CC-1(2), PUNE

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

ITA 1731/PUN/2024[2018-19]Status: DisposedITAT Pune13 Feb 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 132Section 132(4)Section 142(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1731 to 1733/PUN/2024 Assessment Years : 2018-19 and 2019-20 Rakesh H. Mehta HUF, Vs. ACIT, 9 Vidyavihar Building, Central Circle-1(2), Deraser Lane, Ghatkopar, Pune East Mumbai – 400 077 Maharashtra PAN : AAKHR9328C Appellant Respondent Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 09.01.2025 Date of pronouncement : 13.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned three appeals pertaining…

Hindustan Tobacco Company v. CIT (211 Taxmann 11) — Cited in 6 Judgments | BharatTax