Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT v. Jay Engineering Works Ltd.

134 ITR 119High Court1982#3765 most cited
31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

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

Issues it is cited on

abatement of assessmentundisclosed foreign income and assetssection 149(1)(c)section 65bstatement under section 132(4)retracted statementsection 39beneficial ownerpanchnamachildsection 5(2)substantive assessment

Judgments citing Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT v. Jay Engineering Works Ltd.

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Manish Vijay Mehta, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 494/MUM/2021[2006-07]Status: DisposedITAT Mumbai31 Oct 2022AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…gn document is otherwise relevant and proved according to law, its photocopy can be admitted in evidence provided such copy is duly authenticated in the manner prescribed by the Diplomatic an Consular Officers (Oaths and Fees) Act, 1948 [Vimal Chandra Gulecha 134 ITR 119 (Raj) at 130]. 4. Factual inaccuracy in asst order: PERVERSE ORDER I. It is held by the AO in paragraph 6.2 of the assessment order that; A. "The appellant has his interest in India since his address as per the Base Note is in India". The address mentioned by the AO is the residential address of the appellant in India at which he is assessed…

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Manish Vijay Mehta, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 493/MUM/2021[2007-08]Status: DisposedITAT Mumbai31 Oct 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…gn document is otherwise relevant and proved according to law, its photocopy can be admitted in evidence provided such copy is duly authenticated in the manner prescribed by the Diplomatic an Consular Officers (Oaths and Fees) Act, 1948 [Vimal Chandra Gulecha 134 ITR 119 (Raj) at 130]. 4. Factual inaccuracy in asst order: PERVERSE ORDER I. It is held by the AO in paragraph 6.2 of the assessment order that; A. "The appellant has his interest in India since his address as per the Base Note is in India". The address mentioned by the AO is the residential address of the appellant in India at which he is assessed…

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Urvi Manish Mehra, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 492/MUM/2021[2007-08]Status: DisposedITAT Mumbai31 Oct 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…gn document is otherwise relevant and proved according to law, its photocopy can be admitted in evidence provided such copy is duly authenticated in the manner prescribed by the Diplomatic an Consular Officers (Oaths and Fees) Act, 1948 [Vimal Chandra Gulecha 134 ITR 119 (Raj) at 130]. 4. Factual inaccuracy in asst order: PERVERSE ORDER I. It is held by the AO in paragraph 6.2 of the assessment order that; A. "The appellant has his interest in India since his address as per the Base Note is in India". The address mentioned by the AO is the residential address of the appellant in India at which he is assessed…

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Urvi Manish Mehta, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 491/MUM/2021[2006-07]Status: DisposedITAT Mumbai31 Oct 2022AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…gn document is otherwise relevant and proved according to law, its photocopy can be admitted in evidence provided such copy is duly authenticated in the manner prescribed by the Diplomatic an Consular Officers (Oaths and Fees) Act, 1948 [Vimal Chandra Gulecha 134 ITR 119 (Raj) at 130]. 4. Factual inaccuracy in asst order: PERVERSE ORDER I. It is held by the AO in paragraph 6.2 of the assessment order that; A. "The appellant has his interest in India since his address as per the Base Note is in India". The address mentioned by the AO is the residential address of the appellant in India at which he is assessed…

ITO 5 (2)(2), Mumbai vs. M/S Karteek Ferromet Pvt. Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 1461/MUM/2019[2009-10]Status: DisposedITAT Mumbai12 Jan 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Department by Ms. Smita Verma
Section 133(6)Section 143(1)Section 147

…akeswari Cotton Mills Ltd. Vs. CIT (1954) 26 ITR 775 (SC) and it is open to him to collect materials to facilitate assessment even by private enquiry.[C. Vasantlal & Co. Vs. CIT (1962) 45 ITR 206 (SC) &Vimal Chandra Golecha vs. Income Tax Officer &Ors. (1982) 134 ITR 119 (Raj)]. 8.5 As discussed earlier, information was received from the Sales Tax Department in respect of the bogus purchases made by the appellant company. According to illustration (e) to Section 114 of the Indian Evidence Act, the court may presume that judicial and official acts have been regularly performed. It is apparent that the presumption…

ITO 5 (2)(2), Mumbai vs. M/S Karteek Ferromet Pvt. Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 1460/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Jan 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Department by Ms. Smita Verma
Section 133(6)Section 143(1)Section 147

…akeswari Cotton Mills Ltd. Vs. CIT (1954) 26 ITR 775 (SC) and it is open to him to collect materials to facilitate assessment even by private enquiry.[C. Vasantlal & Co. Vs. CIT (1962) 45 ITR 206 (SC) &Vimal Chandra Golecha vs. Income Tax Officer &Ors. (1982) 134 ITR 119 (Raj)]. 8.5 As discussed earlier, information was received from the Sales Tax Department in respect of the bogus purchases made by the appellant company. According to illustration (e) to Section 114 of the Indian Evidence Act, the court may presume that judicial and official acts have been regularly performed. It is apparent that the presumption…

Satbir Yadav, Jaipur vs. ITO, Alwar

In the result, both the appeals of the assessees are allowed

ITA 415/JPR/2017[2012-13]Status: DisposedITAT Jaipur05 Feb 2018AY 2012-13
For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Poonam Roy (DCIT)
Section 143(3)Section 234ASection 244ASection 54BSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 414/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Balwant Yadav, I.T.O., Vs. Village- Banbirpur, Khijuribas, Ward- Bhiwadi, Tijara, Alwar (Raj). Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPY 0341 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 415/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Satbir Yadav, I.T.O., Vs. Village- Banbirpur, Khijuribas, Ward- Bhiwadi, Tij…

Balwant Yadav, Jaipur vs. ITO, Alwar

In the result, both the appeals of the assessees are allowed

ITA 414/JPR/2017[2012-13]Status: DisposedITAT Jaipur05 Feb 2018AY 2012-13
For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Poonam Roy (DCIT)
Section 143(3)Section 234ASection 244ASection 54BSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 414/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Balwant Yadav, I.T.O., Vs. Village- Banbirpur, Khijuribas, Ward- Bhiwadi, Tijara, Alwar (Raj). Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPY 0341 B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 415/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Satbir Yadav, I.T.O., Vs. Village- Banbirpur, Khijuribas, Ward- Bhiwadi, Tij…

Hasmukh I Gandhi, Mumbai vs. DCIT Cen Cir 1, Mumbai

In the result, all the appeals filed by the assessee’s stand dismissed

ITA 5006/MUM/2014[2005-06]Status: DisposedITAT Mumbai15 Nov 2017AY 2005-06

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri P. J. PardiwalaFor Respondent: Shri Girish Dave &
Section 147

…f Late HMM Vikramsinhji of Gondal reported in (2014) 363 ITR 679 (SC). The ld. Counsel submitted that section 166 of Income Tax Act, 1961 has no impact. For this, he refers to Hon’ble Supreme Court decision in the case of Vimal Chandra Golecha vs. ITO [1982] 134 ITR 119 (Raj). The ld. Counsel of the assessee further sought to distinguish the decisions of this Tribunal in the case of Shri Ambrish Manoj Dhupelia and others (in ITA Nos. 5720 to 5729/Mum/2016 and 5751 & 5752/Mum/2016 vide order dated 23.10.2017). He submitted that in this case detail of settler and Trust deed are there, but this is not the presen…

Chintan H Gandhi, Mumbai vs. DCIT Cen Cir 1, Mumbai

In the result, all the appeals filed by the assessee’s stand dismissed

ITA 2798/MUM/2011[2002-03]Status: DisposedITAT Mumbai15 Nov 2017AY 2002-03

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri P. J. PardiwalaFor Respondent: Shri Girish Dave &
Section 147

…f Late HMM Vikramsinhji of Gondal reported in (2014) 363 ITR 679 (SC). The ld. Counsel submitted that section 166 of Income Tax Act, 1961 has no impact. For this, he refers to Hon’ble Supreme Court decision in the case of Vimal Chandra Golecha vs. ITO [1982] 134 ITR 119 (Raj). The ld. Counsel of the assessee further sought to distinguish the decisions of this Tribunal in the case of Shri Ambrish Manoj Dhupelia and others (in ITA Nos. 5720 to 5729/Mum/2016 and 5751 & 5752/Mum/2016 vide order dated 23.10.2017). He submitted that in this case detail of settler and Trust deed are there, but this is not the presen…

Hasmukh I Gandhi, Mumbai vs. DCIT Cen Cir 1, Mumbai

In the result, all the appeals filed by the assessee’s stand dismissed

ITA 2795/MUM/2011[2002-03]Status: DisposedITAT Mumbai15 Nov 2017AY 2002-03

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri P. J. PardiwalaFor Respondent: Shri Girish Dave &
Section 147

…f Late HMM Vikramsinhji of Gondal reported in (2014) 363 ITR 679 (SC). The ld. Counsel submitted that section 166 of Income Tax Act, 1961 has no impact. For this, he refers to Hon’ble Supreme Court decision in the case of Vimal Chandra Golecha vs. ITO [1982] 134 ITR 119 (Raj). The ld. Counsel of the assessee further sought to distinguish the decisions of this Tribunal in the case of Shri Ambrish Manoj Dhupelia and others (in ITA Nos. 5720 to 5729/Mum/2016 and 5751 & 5752/Mum/2016 vide order dated 23.10.2017). He submitted that in this case detail of settler and Trust deed are there, but this is not the presen…