Mahabir Prasad Rungta v. Commissioner of Income-tax (Appeals), Ranchi

43 Taxmann.com 328High Court2014#2795 most cited
42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Mahabir Prasad Rungta · Rungta v CIT · Section 132(4A) · Section 132(4) · Section 153C · Section 69 · search and seizure assessment · unexplained money · protective assessment · block assessment

Sections most often in play

Section 1961Section 132(4A)Section 69Section 131Section 132(4)Section 153CSection 234BSection 234C

Issues it is cited on

arbitrary and capricioussection 132(1)(a)section 148bsection 158b(b)section 158bb(1)section 158bdsection 132(4a)protective assessmentaudi alteram partemsection 158bbsection 271aabapproval under section 151

Judgments citing Mahabir Prasad Rungta v. Commissioner of Income-tax (Appeals), Ranchi

Ramnagar Development Corporation, Mumbai vs. Asst CIT Cen Cir 24 & 26, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 76/MUM/2012[2007-08]Status: DisposedITAT Mumbai22 Aug 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10)

For Respondent: Shri A.K. Srivastava,CIT DR
Section 132Section 132(1)Section 139(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Ramnagar Development बनाम/ Asstt. Commissioner of Corporation, Income Tax – Cent. Circle v. 811, Embassy Centre, 24 & 26, 8 th floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400021. Mumb…

Ramnagar Developent Corporation, Mumbai vs. Asst CIT Cen Cir 21, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 7421/MUM/2012[2009-10]Status: DisposedITAT Mumbai22 Aug 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10)

For Respondent: Shri A.K. Srivastava,CIT DR
Section 132Section 132(1)Section 139(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Ramnagar Development बनाम/ Asstt. Commissioner of Corporation, Income Tax – Cent. Circle v. 811, Embassy Centre, 24 & 26, 8 th floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400021. Mumb…