KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 51 (10 SCC 1)

Q: What is KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 51 authority for?

The judgment in Kotak Mahindra Co. Ltd. does not appear to be directly cited for a specific income tax proposition in the provided passages. The passages merely list it as one of several cases cited in subsequent judgments, without detailing its specific contribution to the legal reasoning.

Q: How many judgments cite KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 51?

250 judgments on BharatTax cite KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 51 (10 SCC 1), spanning 2006 to 2026.

Q: Which sections of the Income Tax Act does KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT v. STATE OF MAHARASHTRA. 51 come up under?

It is most often cited in judgments turning on Section 1894, Section 1961, Section 270A, Section 10(37), Section 143(3), Section 45(5).

Principal Commissioner of Income Tax 9 Kolkata vs. M/S Girish Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/157/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with, reliance was placed on the decision of the Hon’ble Supreme Court in 40 (2004) 10 SCC 1 41 (2012) 341 ITR 1 (SC) 42 (2015) SCC Online Hyd. 1021 43 (1936) AC - 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 50 of 150 Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is further submitted that in spite of specific request made by the assessee to provide the persons from whom statements were recorded for cross exami…

Pr CIT 9 Kolkata vs. Girish Tikmani

In the result, these appeals are allowed and the substantial

ITAT/156/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with, reliance was placed on the decision of the Hon’ble Supreme Court in 40 (2004) 10 SCC 1 41 (2012) 341 ITR 1 (SC) 42 (2015) SCC Online Hyd. 1021 43 (1936) AC - 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 50 of 150 Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is further submitted that in spite of specific request made by the assessee to provide the persons from whom statements were recorded for cross exami…

Principal Commissioner of Income Tax-9, Kolkata vs. Gopal Prasad Tikmani

In the result, these appeals are allowed and the substantial

ITAT/151/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with, reliance was placed on the decision of the Hon’ble Supreme Court in 40 (2004) 10 SCC 1 41 (2012) 341 ITR 1 (SC) 42 (2015) SCC Online Hyd. 1021 43 (1936) AC - 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 50 of 150 Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is further submitted that in spite of specific request made by the assessee to provide the persons from whom statements were recorded for cross exami…

Principal Commissioner of Income Tax -5, Kolkata vs. Swati Bajaj

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with, reliance was placed on the decision of the Hon’ble Supreme Court in 40 (2004) 10 SCC 1 41 (2012) 341 ITR 1 (SC) 42 (2015) SCC Online Hyd. 1021 43 (1936) AC - 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 50 of 150 Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is further submitted that in spite of specific request made by the assessee to provide the persons from whom statements were recorded for cross exami…

Harshita Chhawchharia vs. Commissioner of Income Tax, Kolkata-20

In the result, these appeals are allowed and the substantial

ITA/3/2021HC Calcutta07 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with, reliance was placed on the decision of the Hon’ble Supreme Court in 40 (2004) 10 SCC 1 41 (2012) 341 ITR 1 (SC) 42 (2015) SCC Online Hyd. 1021 43 (1936) AC - 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 50 of 150 Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is further submitted that in spite of specific request made by the assessee to provide the persons from whom statements were recorded for cross exami…

Pr. Commissioner of Income Tax vs. Shri Sanjay Chhabra

ITA/31/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

K.R.Raseena vs. Commissioner of Incometax

ITA/85/2018HC Kerala14 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 119Section 119(2)(a)Section 158BSection 245D

…Commissioner of Income Tax, Mumbai v. Anjum M.H. Ghaswala and Others [(2002) 1 SCC 633], Commissioner of Income Tax v. Sant Ram Mangat Ram Jewellers and Others [(2003) 9 SCC 285], Union of India and Another v. Azadi Bachao Andolan and Another [(2004) 10 SCC 1], Union Home Products Ltd. v. Union of India and another [MANU/KA/0154/1995]. 6. Per contra, it is the submission of Sri. Jose Joseph, the learned Standing Counsel for the Income Tax Department that the Writ Appeal is wholly misconceived because it is trite that the levy of interest under Section 158 BFA of the Act for the period in qu…

DCIT 9(2)(1), Mumbai vs. M/S B. Chopda Construction P. Ltd., Mumbai

In the result, the appeal of the appellant is Partly Allowed

ITA 1513/MUM/2020[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1513/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Dcit-9(2)(1) बिधम/ M/S. B. Chopda Construction Room No.665A, 6Th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, A-208, Sagar Tech Plaza, Churchgate, Mumbai- Sakinaka Junction, Andheri, 400020. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb4214G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mohan Tandon Revenue By: Shri Himanshu Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 14/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 27.12.2019 Passed By The Commissioner Of Income Tax (Appeals) -16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Revenue Has Raised The Following Grounds: - “11. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Justified In Restricting The Suppressed Profit To The Extent Of 12.50% Of Bogus Purchases, When The Assessee Could Not Produce Any Parties Or Evidence That The Said Goods Were Purchased A.Y.2012-13 & The Onus Of Proving Genuineness Of Purchases Was Not Discharged By The Assessee.

For Appellant: Shri Mohan TandonFor Respondent: Shri Himanshu Sharma (Sr. AR)

Section 133(6)Section 143(2)Section 147

…. v. Union of India (2012] 204 Taxman 408 / 17 taxmann.com 202 is concerned, the Court considered its decisions in the matters of Mc Dowell& Co. Ltd. v. 'Commercial Tax Officer (1985] 154 ITR 48/22 Taxman 11 (SC), Union of India v. Azadi Bachao Andolan (2004] 10 SCC 1 and the Mathuram Agarwal v. State of Madhya Pradesh (1999) 8 SC 667 and concluded that where the transaction is not genuine but a colourable device there could be no question of tax planning. The Supreme Court in the aforesaid case after considering the aforesaid two decisions concluded as follows: "The majority judgment in McDowell held that "tax…

Pr. Commissioner of Income Tax vs. M/S Skyways Industrial Estate Company (P) Ltd

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

Raghav Softech Pvt Ltd, New Delhi vs. ITO Ward - 20(4), New Delhi

The appeal of the assessee is allowed for statistical purpose

ITA 7127/DEL/2019[2011-12]Status: DisposedITAT Delhi18 Jan 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Raghav Softech Pvt. Ltd. Vs Ito Vardhman Grand Plaza, Manglam Ward-20(4) Place, Sector-3, Rohini, New Delhi New Delhi Aaecr2527G Appellant Respondent Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 03.01.2022 Date Of Pronouncement 18.01.2022

Section 147Section 148Section 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2011-12] Raghav Softech Pvt. Ltd. vs ITO Vardhman Grand Plaza, Manglam Ward-20(4) Place, Sector-3, Rohini, New Delhi New Delhi AAECR2527G APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Prakash, Sr. DR Date of Hearing 03.01.2022 Date of Pronouncement 18.01.2022 ORDER PER KUL BHARAT, JM : This appeal by the assessee is directed against the order of the Ld. CIT(A)—7, New Delhi dated 17th June, 2019, pertaining to the Assessment Year 2011-12. The…

Principal Commissioner of Income Tax 1 Kolkata vs. M/S Apeejay Shipping Ltd

In the result, these appeals are allowed and the substantial

ITA/26/2021HC Calcutta08 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ao Andolan. On the next topic namely when civil consequences entails rules of natural justice must be complied with, reliance was placed on the decision of the Hon’ble Supreme Court in 40 (2004) 10 SCC 1 41 (2012) 341 ITR 1 (SC) 42 (2015) SCC Online Hyd. 1021 43 (1936) AC - 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 50 of 150 Sahara India Versus CIT 44 and Kothari Filaments Versus CC 45. It is further submitted that in spite of specific request made by the assessee to provide the persons from whom statements were recorded for cross exami…