Lalja Haridas v. ITO, Supreme Court

43 ITR 187Reported decision#17911 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 147Section 149(1)(c)Section 250Section 271(1)(c)Section 46A

Issues it is cited on

section 149(1)(c)substantive assessmentprotective assessmentsection 149(1)section 271(1)(b)childfurnishing inaccurate particulars of incomefurnishing inaccurate particularslong term capital gainssection 149liable to taxpenalty under section 271(1)(c)

Judgments citing Lalja Haridas v. ITO, Supreme Court

Asst.Commissioner of Income-Tax - Circle 41-1-1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5503/MUM/2024[2008-09]Status: DisposedITAT Mumbai30 Apr 2025AY 2008-09

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250

…IT(A) is of view that the assessment done is protective in nature. 4. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in relying upon the Judgement of Hon'ble Supreme Court of India in case of Lalja Haridas vs ITO, Supreme Court, 1961 43 ITR 187 SC wherein the facts and circumstances have no resemblance with the instant case. 5. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in allowing the appeal of the assessee by already presuming that the deposits pertains to the father of the Assessee, without providing a chance in AO by the way of calling remand report, if…

Dy. Commissioner of Income-Tax- 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5502/MUM/2024[2008-09]Status: DisposedITAT Mumbai30 Apr 2025AY 2008-09
Section 250

…IT(A) is of view that the assessment done is protective in nature. 4. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in relying upon the Judgement of Hon'ble Supreme Court of India in case of Lalja Haridas vs ITO, Supreme Court, 1961 43 ITR 187 SC wherein the facts and circumstances have no resemblance with the instant case. 5. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in allowing the appeal of the assessee by already presuming that the deposits pertains to the father of the Assessee, without providing a chance in AO by the way of calling remand report, if…

Deputy Commissioner of Income Tax - 41(1)(1), Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5309/MUM/2024[1997-98]Status: DisposedITAT Mumbai30 Apr 2025AY 1997-98

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250

…IT(A) is of view that the assessment done is protective in nature. 4. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in relying upon the Judgement of Hon'ble Supreme Court of India in case of Lalja Haridas vs ITO, Supreme Court, 1961 43 ITR 187 SC wherein the facts and circumstances have no resemblance with the instant case. 5. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in allowing the appeal of the assessee by already presuming that the deposits pertains to the father of the Assessee, without providing a chance in AO by the way of calling remand report, if…

DCIT 41.1.1, Kautilya Bhawan, Mumb vs. Satya Kim Yashpal, Mumbai

ITA 5138/MUM/2024[2001-02]Status: DisposedITAT Mumbai30 Apr 2025AY 2001-02
For Appellant: NoneFor Respondent: Dr. Kishor Dhule; Shri Bhangepatil
Section 250

…IT(A) is of view that the assessment done is protective in nature. 4. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in relying upon the Judgement of Hon'ble Supreme Court of India in case of Lalja Haridas vs ITO, Supreme Court, 1961 43 ITR 187 SC wherein the facts and circumstances have no resemblance with the instant case. 5. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in allowing the appeal of the assessee by already presuming that the deposits pertains to the father of the Assessee, without providing a chance in AO by the way of calling remand report, if…

DCIT 41 1 1, Mumbai vs. Satya Kim Yashpal, Mumbai

ITA 5137/MUM/2024[2001-02]Status: DisposedITAT Mumbai30 Apr 2025AY 2001-02

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 250

…IT(A) is of view that the assessment done is protective in nature. 4. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in relying upon the Judgement of Hon'ble Supreme Court of India in case of Lalja Haridas vs ITO, Supreme Court, 1961 43 ITR 187 SC wherein the facts and circumstances have no resemblance with the instant case. 5. Whether in facts and circumstances of this case the Ld. CIT(A) has erred in allowing the appeal of the assessee by already presuming that the deposits pertains to the father of the Assessee, without providing a chance in AO by the way of calling remand report, if…