Kamal Kumar Saharia v. ITO

391 ITD 301Income Tax Appellate Tribunal1991#20724 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 133ASection 143(3)Section 148Section 271(1)(c)Section 147

Issues it is cited on

interest on interestdeletion of penaltyinterest free advancessurvey under section 133abusiness expediencynational faceless assessment centrefurnishing inaccurate particulars of incomecommercial expediencypenalty under section 271(1)(c)arm's length priceappeal before cit(a)furnishing inaccurate particulars

Judgments citing Kamal Kumar Saharia v. ITO

DCIT-1(2)1, Mumbai vs. Bombay Rayon Holdings Limited, Mumbai

In the result, all the four appeals by the Revenue having common ground are dismissed

ITA 5606/MUM/2024[2010-11]Status: DisposedITAT Mumbai27 Feb 2025AY 2010-11

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Kailash C, Kanojiya, CIT DR
Section 133ASection 143(3)Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5603 to 5606/MUM/2024 Assessment Years: 2014-15, 2013-14, 2011-12 and 2010-11 Deputy Commissioner of Bombay Rayon Holdings Ltd., Income-Tax – 1(2)1, DLH, Above Jack n Jones Mumbai Showroom, Mangal Murti Building, Vs Near Arya Samaj Mandir, Linking Road, Santacruz West, Mumbai – 400 054 (PAN : AADCB1263A) (Appellant) (Respondent) Present for: Assessee : None Revenue : Shri Kailash C, Kanojiya, CIT DR Date of Hearing : 12.12.2024 Date of Pronouncement : 27.02…

DCIT-1(2)1, Mumbai vs. Bombay Rayon Holdings Limited, Mumbai

In the result, all the four appeals by the Revenue having common ground are dismissed

ITA 5605/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Feb 2025AY 2011-12

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Kailash C, Kanojiya, CIT DR
Section 133ASection 143(3)Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5603 to 5606/MUM/2024 Assessment Years: 2014-15, 2013-14, 2011-12 and 2010-11 Deputy Commissioner of Bombay Rayon Holdings Ltd., Income-Tax – 1(2)1, DLH, Above Jack n Jones Mumbai Showroom, Mangal Murti Building, Vs Near Arya Samaj Mandir, Linking Road, Santacruz West, Mumbai – 400 054 (PAN : AADCB1263A) (Appellant) (Respondent) Present for: Assessee : None Revenue : Shri Kailash C, Kanojiya, CIT DR Date of Hearing : 12.12.2024 Date of Pronouncement : 27.02…

DCIT-1(2)1, Mumbai vs. Bombay Rayon Holdings Limited, Mumbai

In the result, all the four appeals by the Revenue having common ground are dismissed

ITA 5604/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Feb 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Kailash C, Kanojiya, CIT DR
Section 133ASection 143(3)Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5603 to 5606/MUM/2024 Assessment Years: 2014-15, 2013-14, 2011-12 and 2010-11 Deputy Commissioner of Bombay Rayon Holdings Ltd., Income-Tax – 1(2)1, DLH, Above Jack n Jones Mumbai Showroom, Mangal Murti Building, Vs Near Arya Samaj Mandir, Linking Road, Santacruz West, Mumbai – 400 054 (PAN : AADCB1263A) (Appellant) (Respondent) Present for: Assessee : None Revenue : Shri Kailash C, Kanojiya, CIT DR Date of Hearing : 12.12.2024 Date of Pronouncement : 27.02…

DCIT-1(2)1, Mumbai vs. Bombay Rayon Holdings Limited, Mumbai

In the result, all the four appeals by the Revenue having common ground are dismissed

ITA 5603/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri Kailash C, Kanojiya, CIT DR
Section 133ASection 143(3)Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5603 to 5606/MUM/2024 Assessment Years: 2014-15, 2013-14, 2011-12 and 2010-11 Deputy Commissioner of Bombay Rayon Holdings Ltd., Income-Tax – 1(2)1, DLH, Above Jack n Jones Mumbai Showroom, Mangal Murti Building, Vs Near Arya Samaj Mandir, Linking Road, Santacruz West, Mumbai – 400 054 (PAN : AADCB1263A) (Appellant) (Respondent) Present for: Assessee : None Revenue : Shri Kailash C, Kanojiya, CIT DR Date of Hearing : 12.12.2024 Date of Pronouncement : 27.02…

Kamal Kumar Saharia v. ITO (391 ITD 301) — Cited in 4 Judgments | BharatTax