Maharaj Garage & Co. v. Commissioner of Income-tax, Nagpur

85 Taxmann.com 86High Court2017#12990 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 132 Section 271AAB Section 274

Issues it is cited on

section 274 levy of penalty section 271(1)section 271 section 271(1)(c)undisclosed income section 27 opportunity of being heard person india total income business

Judgments citing Maharaj Garage & Co. v. Commissioner of Income-tax, Nagpur

Assistant Commissioner of Income Tax, Central Circle -2, Coimbatore vs. Sri Maheswary Granites (P) Ltd, Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 3054/CHNY/2025[2015]Status: DisposedITAT Chennai20 Feb 2026

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3054/Chny/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner Of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore Pan: Aafcs 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. V. Aswathy, Jcit ""यथ" क" ओर से/Respondent By : Shri K.M.C.R. Mohan, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.02.2026

For Appellant: Ms. V. Aswathy, JCITFor Respondent: Shri K.M.C.R. Mohan, Advocate

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3054/CHNY/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore PAN: AAFCS 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. V. Aswathy, JCIT ""यथ" क" ओ…

Gaurishankar Chaudhary, Mumbai vs. ACIT, CC-4(4), Mumbai

In the result, all the appeals of the assessee vide ITA No

ITA 6112/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: NoneFor Respondent: Harmesh Lal

Section 147Section 148Section 271(1)(c)

…ITA Nos. 6110 to 6113/Mum/2019 1 Gaurishankar Chaudhary Vs. ACIT, CC-4(4) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.6110 to 6113/Mum/2019 (A.Ys. 2011-12 & 2014-15) Gaurishankar Chaudhary Vs. ACIT, CC-4(4) Flat No. 103 & 104, Sea 1922, 19th Floor, Air Shell Apartment, Opp. India Building, Nana Nani Park, Seven Nariman Point, Bungalows, Andheri West Mumbai - 400020 Mumbai – 400 061 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: ACXPC8039Q Appellant .. Respondent Appellant by : None Respondent by : Harmesh Lal Date…

Gaurishankar Chaudhary, Mumbai vs. ACIT CC-4(4), Mumbai

In the result, all the appeals of the assessee vide ITA No

ITA 6110/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

For Appellant: NoneFor Respondent: Harmesh Lal

Section 147Section 148Section 271(1)(c)

Ashtavinayak Construction, Navi Mumbai vs. JCIT Cir. 22(3), Mumbai

In the result, the appeal is dismissed

ITA 5367/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 M/S Ashtavinayaka Jcit Circle 22(3), Mumbai. Construction, Vs. Plot No. R-478, Ttc Industrial Area, Midc, Rabale, Navi Mumbai- 400701. Pan No. Aadfa1724G Appellant Respondent

For Appellant: Mr. Bhadresh Doshi, ARFor Respondent: Mr. S.K. Mishra, DR

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s Ashtavinayaka JCIT Circle 22(3), Mumbai. Construction, Vs. Plot No. R-478, TTC Industrial area, MIDC, Rabale, Navi Mumbai- 400701. PAN No. AADFA1724G Appellant Respondent Assessee by : Mr. Bhadresh Doshi, AR Revenue by : Mr. S.K. Mishra, DR Date of Hearing : 12/07/2019 Date of pronouncement : 30/09/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal is directed agai…

Arun Ravindranath Sawhney, Mumbai vs. DCIT Cen Cir 3(4), Mumbai

In the result, the appeal of assessee is allowed

ITA 7192/MUM/2016[2007-08]Status: DisposedITAT Mumbai31 May 2019AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 7192/Mum/2016 (Inaqa-Arna Baya- / Assessment Year 2007-08) Arun Ravindranath Sawhney The Dy. Commissioner Of 502, Daisylea Apartment, 17- Income Tax, Central Circle A Mount Pleasant Road, 3(4), Old Acit Central Vs. Mumbai-400 006 Circle 24& 26 Air India Building, Nariman Point, Mumbai-400 021 .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aafps4688F

For Appellant: Shri Nitesh Joshi, ARFor Respondent: S/shri Anadi Varma

Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 7192/Mum/2016 (inaQa-arNa baYa- / Assessment Year 2007-08) Arun Ravindranath Sawhney The Dy. Commissioner of 502, Daisylea Apartment, 17- Income Tax, Central Circle A Mount Pleasant Road, 3(4), Old ACIT Central Vs. Mumbai-400 006 Circle 24& 26 Air India Building, Nariman Point, Mumbai-400 021 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थायी लेखा िं./P…

Sahakar Developers, Mumbai vs. ACIT 25(2), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 7383/MUM/2017[2002-03]Status: DisposedITAT Mumbai30 Apr 2019AY 2002-03

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri Anuj Kishnadwala, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA Nos.7383 & 7384/M/2017 Assessment Years: 2002-03 & 2003-04 M/s. Sahakar Developers, ACIT 25(2), Sai Sadan Building, CIT(A)-44, 6th Floor, Roshan Nagar, C-11, Bandra-Kurla Vs. Chandawarkar Road, Complex, Borivali (West), Bandra (East), Mumbai – 400 092 Mumbai - 400051 PAN: AANFS1752N (Appellant) (Respondent) Present for: Assessee by : Shri Anuj Kishnadwala, A.R. Revenue by : Shri Chaudhary Arun Kumar Singh, D.R. Date of Hearing : 24.04.2019 Date of Pronouncement :…

Sharad Bhagwant Tembwalkar, Mumbai vs. Income Tax Officer Ward-26(1)(2), Mumbai

The appeal of the assessee is allowed

ITA 5067/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Apr 2019AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12

For Appellant: Shri V.G. Ginde, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R

Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2011-12 Mr. Sharad Bhagwant ITO – Ward – 26(1)(2), Tembwalkar, Income Tax Office Flat No.1501, Adonis Blg. (Bandra), Raheja Acropolis, Vs. Bandra Kurla Complex, Near Telecom Factory, C-12, 2nd Floor, Govandi, Bandra (E), Mumbai - 88 Mumbai - 400051 PAN: ADVPT 6884B (Appellant) (Respondent) Present for: Assessee by : Shri V.G. Ginde, A.R. Shri Kumar Kale, A.R. Revenue by : Shri Chaudhary Arun Kumar Singh, D.R. Date of Hearing : 24.04.2019 Date of Pron…

ITO, New Delhi vs. M/S. Sitashri Trading & Finance Pvt. Ltd., New Delhi

The appeal of the assessee is dismissed

ITA 2295/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Oct 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year: 2011-12

For Appellant: Shri Sanjiv Jain, CAFor Respondent: Shri Vijay Kumar Tiwari, Sr.DR

Section 10Section 10(38)Section 115JSection 14Section 143(2)Section 14A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2011-12 ITO Sitashri Trading & Finance Pvt.Ltd. Ward-23(4), A-6, Room No. 246, Connaught Place C.R. Building New Delhi Vs. New Delhi – 110 002 PAN AABCS0182P (Appellant) (Respondent) Department by: Shri Vijay Kumar Tiwari, Sr.DR Assessee by : Shri Sanjiv Jain, CA Date of Hearing 09/07/2018 Date of 01/10/2018 pronouncement O R D E R PER L.P. SAHU, A.M This is an appeal filed by the revenue against the order of the Ld. CIT(OSD)(Appeals)-8, Delhi dated 27.2.2015 f…