ITO v. B. D. Dal &Oil Industries (1192)

28 TTJ 128Income Tax Appellate Tribunal1987#24190 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 147 Section 148 Section 148B Section 115BBE Section 132 Section 132(4)Section 132A Section 133A

Judgments citing ITO v. B. D. Dal &Oil Industries (1192)

Homelife Buildcon Private Limited, Sunview Enclave, Ayali Kalan, Ludhiana, Punjab vs. Smt. Samandeep Kaur DCIT-Central Circle-1, Ludhiana, Punjab

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 153D

…n, STO Vs New Gramophone House AIR 1977 SC 1788 (SC). iii). CIT Vs Bansal Sons, Ludhiana, ITR No. 117 of 1999 (P&H), iv). Bhalla Brothers, Ludhiana ITR No. 70 of 1998 ( P&H). v). Judgement of ITAT, Jainpur Bench in the case of Tarachand Shanitlal, reported in 28 TTJ 128. 45. Lastly, it was argued that in view of the judgment of Delhi High Court in the case of ‘Saksham Commodity’, reported in 161 taxman.com 485 and Abhisar Buildwel Pvt. Ld., requirement of incriminating material has to be there. No extrapolation could be made, even if some incriminating material is found and the addition had to be restricted to th…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buildcon Pvt. Ltd., Ludhiana

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 153D

Income Tax Officer, Ward-1-2, Ajmer vs. Shri Bhagchand Jain, Ajmer

In the result, appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 1271/JPR/2018[2014-15]Status: DisposedITAT Jaipur10 Jan 2022AY 2014-15

For Appellant: Shri Mahendra Gargieya (Adv)For Respondent: Smt. Runi Pal (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@

Section 145Section 145(3)

…al that only profits on unaccounted sales could be brought to tax—No referable question of law arose Also refer CIT v/s Mehta Gwar Gum & Co. (2008)12 DTR219 (Raj), ), ITO v/s B. D. Dal &Oil Industries (1192) 40 ITD 180 (JP), Tarachand Shantilal v/s ITO (1987) 28 TTJ 128(JP). 7. Documents / Evidence has to read in its entirety: 7.1 It is submitted that if an evidence has to be read it has to be read in its entirety. The law is well settled that a document has to be read in his entirety. One cannot be permitted to read and choose that part of an evidence which suits him best and to ignore the other, which goes agai…