(ix). Delhi Flour Mills Co. Ltd. Vs. CIT (95 ITR 151)(Del). (x). A.L.A Firm v. CIT (

136 ITR 645High Court1982#13365 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Issues it is cited on

complete scrutinycross objectionsection 154section 142section 142(1)appeal before the tribunalsection 143(2)section 15section 25section 143companysection 14

Judgments citing (ix). Delhi Flour Mills Co. Ltd. Vs. CIT (95 ITR 151)(Del). (x). A.L.A Firm v. CIT (

ACIT, Central Circle-2, Jaipur vs. Unimax Buildestate Pvt Ltd, Jaipur

In the result, the appeal of the revenue as well as cross objection of the

ITA 103/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 May 2025AY 2014-15
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 143(2)Section 250

…hougule vs JCIT – ITA No 458/PN/2012 and ITA No 605/PN/2015 3. Suresh Jugraj Mutha vs Addl CIT in ITA No 05/PN/2016 4. Nitin Killawala& Associates vs ITO in ITA No 1611/M/2013 5. CIT Vs. Nagesh Knitwears Pvt. Ltd. 345 ITR 135 6. CIT Vs. Mrs. Avtar Mohan Singh 136 ITR 645 7. Catholic Syrian Bank Ltd. Vs. CIT 343 ITR 0270 8. Dattatraya Gopal Bhotts Vs. CIT 150 ITR 460 9. Sukhdham Infrastructure LLP Vs CIT-ITA No 2611/kol/2019 10. Manju Kaushik vs CIT in ITA No 1419/JP/2019 11. Parbir Das vs CIT in ITA No 395/Gau/2019 12. Urban Improvement co vs CIT in ITA No 7496/Del/2019 13. Kintukumar Ambalal vs DCIT in ITA No 34…

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…205 ITR 589) (AP); (147 ITR 332) (Mad); (12 ITR 385) (La); (16 ITR 325) (P); (16 ITR 433 ) (Mag); (17 ITR 426) (Cal); (23 ITR 87) ( SC); (45 ITR 107); Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 (95 ITR 151) (Del); (102 ITR 622) (Mad); (136 ITR 645) (Del); (143 ITR 29) (Ker); (163 ITR 659) (Karn.); (179 ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions courts have held that circulars are binding on the Revenue: Uco Bank Ltd. Vs CIT (237 ITR 889)(SC); Anjum M.H. Ghaswala (252 ITR 1) (SC); K.P. Varghese (131 ITR 597); and Dhiren Chemicals (254 ITR 554). In the following de…

Economic Explosives Limited, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 1 (2), Nagpur

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…205 ITR 589) (AP); (147 ITR 332) (Mad); (12 ITR 385) (La); (16 ITR 325) (P); (16 ITR 433 ) (Mag); (17 ITR 426) (Cal); (23 ITR 87) ( SC); (45 ITR 107); Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 (95 ITR 151) (Del); (102 ITR 622) (Mad); (136 ITR 645) (Del); (143 ITR 29) (Ker); (163 ITR 659) (Karn.); (179 ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions courts have held that circulars are binding on the Revenue: Uco Bank Ltd. Vs CIT (237 ITR 889)(SC); Anjum M.H. Ghaswala (252 ITR 1) (SC); K.P. Varghese (131 ITR 597); and Dhiren Chemicals (254 ITR 554). In the following de…

Nilesh Vasant Shende, Pune vs. Assistant Commissioner of Income-Tax

In the result, appeal of the assessee is allowed

ITA 670/PUN/2016[2009-10]Status: DisposedITAT Pune28 Jun 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.670/Pun/2016 नििाारण वषा / Assessment Year : 2009-10 Shri Nilesh Vasant Shende, Mzsk & Associates Chartered Accountants, Level-3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune-411 001. Pan : Anxps3098L .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Vishwas Mundhe
Section 143(2)

…he burden on the taxpayers and it has the power to relax the rigours of the law in favour of the taxpayers. For this proposition, Ld. Counsel relied on the following case laws : 1.CIT Vs. Nagesh Knitwears Pvt. Ltd. 345 ITR 135 2.CIT Vs. Mrs. Avtar Mohan Singh 136 ITR 645 3.Catholic Syrian Bank Ltd. Vs. CIT 343 ITR 0270 4 .Dattatraya Gopal Bhotts Vs. CIT 150 ITR 460 8. Ld. Counsel also argued stating that the Board granted a provision to convert a limited scrutiny case to the unlimited one subject to the approval of the administrative CIT. Despite the same, the AO failed to comply with the same and AO assumed all…

Suresh Jugraj Mutha, Dhule vs. Additional Commissioner of Income-Tax

In the result, appeal of the assessee is partly allowed

ITA 5/PUN/2016[2011-12]Status: DisposedITAT Pune04 May 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vi Kas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.05/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2011-12 वष"

For Appellant: Dr. V.L. JainFor Respondent: Dr. Vivek Aggarwal
Section 28Section 54

…burden on the taxpayers and it has the power to relax the rigours of the law in favour of the taxpayers. For this proposition, Ld. Counsel relied on the following case laws : 1. CIT Vs. Nagesh Knitwears Pvt. Ltd. 345 ITR 135 2. CIT Vs. Mrs. Avtar Mohan Singh 136 ITR 645 3. Catholic Syrian Bank Ltd. Vs. CIT 343 ITR 0270 4 . Dattatraya Gopal Bhotts Vs. CIT 150 ITR 460 8. Ld. Counsel also argued stating that the Board granted a provision to convert a limited scrutiny case to the unlimited one subject to the approval of the administrative CIT. Despite the same, the AO failed to comply with the same and AO assumed…

Taurian Iron & Steel Co. P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

In the result, appeal of the assessee is partly allowed, in terms indicated hereinabove

ITA 5920/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09
For Appellant: Shri K.B.DesaiFor Respondent: Shri N.K.Chand
Section 143(3)Section 250(6)

…gri. Income tax Vs.Raja Jagdish Chandra Dhabal (171TR 426)(Cal). (viii). S.D Sharma Vs. CIT (45 ITR 107 )(Mah). (ix). Delhi Flour Mills Co. Ltd. Vs. CIT (95 ITR 151)(Del). (x). A.L.A Firm Vs. CIT (102 ITR 622)(Mad). (xi). Addl. CIT Vs. Mrs. Avtar Mohan Singh (136 ITR 645)(Del). (xii).CIT Vs. Malayala Manorma and Co. Ltd. (143 ITR 29)(Kar). (xiii).Motor Industries Co. Ltd. Vs. CIT (163 ITR 659) (xiv). CIT Vs. Precision Steel and Engg. Works (179 ITR 283)(P&H). (xv). East India Hotels Ltd. Vs. C.R Shekhar Reddy & Anr. (230 ITR 622)(Kar) (xvi). UCO Bank Ltd. VS. CIT (237 ITR 889)(SC). (xvii).Anjuman M.I1 Ghaswala (2…

The Commissioner of Income Tax vs. Rajendra Seclease Ltd

The appeal is dismissed

ITA - 791 / 2009HC Delhi25 Nov 2011
Section 143(1)Section 143(2)Section 260ASection 271

…pany would not entitle the Income Tax department to assess the difference between the market price and the price paid by the purchasers, as profits of the company.” 6. The Supreme Court in the case of K.P. Vargheese v Avtar Mohan Singh (Mrs.) [1982] 136 ITR 645 (Delhi) has held that difference between the market value and the consideration declared was not sufficient, and it was also necessary to show that the assessee had received more than what is declared or disclosed by him as consideration of sale of shares. Even the burden to show this lies on the Department. 7. Having regard to the afor…