ITO v. Lakhmani Merval Das

101 ITR 427Supreme Court of India1976#21826 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Judgments citing ITO v. Lakhmani Merval Das

Meena Hasmukh Savla, Matunga Mumbai vs. Assessment Unit, National Faceless Assessment Centre

In the result the appeal filed by the assessee is

ITA 2910/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain

Section 10Section 10(38)Section 143Section 143(1)Section 143(2)Section 147Section 148Section 151Section 250Section 68

…more particularly so when the appellant has not been specifically named in the confession. The Appellant would like to rely on the following judicial pronouncements in this regards: - A] In the case before the Supreme Court ITO vs. Lakhmani Mewal Das [1976] 101 ITR 427[sc] the assesse had obtained a loan from a lender. The lender had given a confessional statement subsequently to the Income Tax Department that he had 'only' indulged in name lending transactions 'only'. The assessment of the assesse was proposed to be reopened on the basis of this statement. The Apex Court held that re-assessment proceedings mu…

Shri Rikin Nitin Shah, Mumbai vs. ACIT-19, Mumbai

In the result, this appeal by the assessee is allowed for statistical purpose

ITA 1503/MUM/2020[2010-11]Status: DisposedITAT Mumbai02 Nov 2021AY 2010-11

Bench: Shri Shamim Yahya

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 1503/Mum/2020 (Assessment Year 2010-11) Vs. ACIT-19(1) Rikin Nitin Shah 603B,Lokhandwala Residency Matru Mandir, Tadeo Manjrekar Lane, Mumbai-400 007 E Moses Road, Worli, Mumbai-400 018 PAN : AAEPS0404N (Appellant) (Respondent) None Assessee by Department by Shri Milind S.Chavan-DR Date of Hearing 01.11.2021 Date of Pronouncement 02 .11.2021 O R D E R Per Shri Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-30 dated…

Asst CIT 19(1), Mumbai vs. Dilip Chimanlal Gandhi, Mumbai

In the result, this appeal by the Revenue stands dismissed

ITA 7079/MUM/2016[2012-13]Status: DisposedITAT Mumbai01 Aug 2018AY 2012-13

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

For Appellant: Shri Virendar SinghFor Respondent: Shri Suchek Anchaliya

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM I.T.A. No.7079/Mum/2016 (Assessment Year: 2012-13) Asst. CIT – 19(1), Shri Dilip Chimanlal Gandhi Room No. 203, 2nd Floor, 1208, Prasad Chambers, Vs. Matru Mandir, Tardeo Road, Opera House, Mumbai-400 004 Mumbai-400 007 PAN/GIR No. (Appellant) (Respondent) : Appellant by : Shri Virendar Singh Respondent by : Shri Suchek Anchaliya Date of Hearing : 26.06.2018 Date of Pronouncement : 01.08.2018 O R D E R Per Shamim Yahya, A. M.: This appeal by the Revenue is directed against order of the ld. Commissioner o…