Kishor Kumar v. DCIT, Chennai

62 Taxmann 215Supreme Court of India#11744 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 367,854 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 10(38)Section 132Section 153ASection 234ASection 234BSection 234CSection 254(1)Section 68

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)retraction of statementsection 158bbretracted statementbogus ltcginterest under section 234baddition under section 68entry operatorsection 158bsection 153a(1)

Judgments citing Kishor Kumar v. DCIT, Chennai

Rajesh Sarda, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(2), Nagpur

In the result, the addition of undisclosed income under section 68 is deleted

ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C

…ue relied on the following  Manish C. Jogani (HUF) ITA No. 7344 to 7347/M/2014 dtd. 16.11.2015  Kolte Patil Developer ITA No. 1478 to 1483/PN/2013 dtd. 20.02.2015  Kanwar Natwar Singh Civil Appeal No. 8601 of 2010 dtd. 05.10.2010  B. Kishore Kumar vs DCIT 62 Taxmann 215 (SC) dtd. 02.07.2015  B. Kishore Kumar vs DCIT (Madras HC) dtd. 03.11.2014  PCIT vs Swati Bajaj (Calcutta HC) dtd. 14.06.2022  Suman Poddar vs ITO (2019) ITAT New Delhi  NRA Iron and Steel Pvt. Ltd. vs CIT 412 ITR 161 (SC)  CIT vs Sumati Dayal (1995) 214 ITR 801 (SC)  Durga Prasad More (1971) 82 ITR 540 (SC)  GCT Industries Ltd. vs ACIT…

Kamla Landmarc Enterprises, Mumbai vs. DCIT-(3)(4), Mumbai

The appeal stands dismissed

ITA 1371/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Mar 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT(3)(4), Mumbai

The appeal stands dismissed

ITA 1370/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Mar 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT(3)(4), Mumbai

The appeal stands dismissed

ITA 1369/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Mar 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT-(3)(4), Mumbai

The appeal stands dismissed

ITA 1368/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT-(3)(4), Mumbai

The appeal stands dismissed

ITA 1367/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Mar 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Landmarc Enterprises, Mumbai vs. DCIT(3)(4), Central Circle, Mumbai

The appeal stands dismissed

ITA 1366/MUM/2019[2009-10]Status: DisposedITAT Mumbai24 Mar 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Kamla Lamdmarc Enterprises, Mumbai vs. DCIT(3)(4), Mumbai

The appeal stands dismissed

ITA 1365/MUM/2019[2008-09]Status: DisposedITAT Mumbai24 Mar 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Rashmikant Modi &For Respondent: Shri Neelam Shukla
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “H” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ITA.NOs. 1365, 1366, 1367, 1368, 1369, 1370 & 1371/MUM/2019 (A.Ys: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) M/s. Kamla Landmarc Enterprises v. DCIT – Central Circle – 3(4) Ground Floor, Shanti Vimal 19th Floor, Air India Building P.M. Road, Vile Parle (E) Nariman Point Mumbai - 400057 Mumbai – 400 021 PAN: AAIFK9427D (Appellant) (Respondent) ITA.NOs. 712, 713, 714, 715, 716, 717 & 718/MUM/2019 (A.Ys: 2008-09, 2009-10,…

Income-Tax Officer, Ward - 1(1), Kolhapur vs. Lahori Prem Pahilajraj, Kolhapur

In the result, the appeal of Revenue is dismissed

ITA 1773/PUN/2018[2010-11]Status: DisposedITAT Pune16 Oct 2019AY 2010-11

Bench: Shri Anil Chaturvediआयकर अपील सं. / Ita No.1773/Pun/2018 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: NoneFor Respondent: Shri Yashwant Tandate
Section 143(1)Section 143(3)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1773/PUN/2018 "नधा"रण वष" / Assessment Year : 2010-11 ………. अपीलाथ" / The Income Tax Officer, Ward – 1(1), Kolhapur. Appellant बनाम v/s ………. ""यथ" / Lahori Prem Pahilajraj, 1510/C, Laxmipuri, Respondent Kolhapur. PAN : AAAPL6840P. Assessee by : None Revenue by : Shri Yashwant Tandate. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 19.09.2019 Date of Pronouncement: 16.10.2019 PER ANIL CHATURVEDI, AM : This appeal filed by…