Which sections of the Income Tax Act does Mani Square Ltd. v. Assistant Commissioner of Income Tax, CC-3(2), Kolkata come up under?

It is most often cited in judgments turning on Section 1961, Section 132, Section 143(3), Section 68, Section 142(1), Section 143(2).

Mani Square Ltd. v. Assistant Commissioner of Income Tax, CC-3(2), Kolkata

Q: How many judgments cite Mani Square Ltd. v. Assistant Commissioner of Income Tax, CC-3(2), Kolkata?

24 judgments on BharatTax cite Mani Square Ltd. v. Assistant Commissioner of Income Tax, CC-3(2), Kolkata (118 Taxmann.com 452), spanning 2022 to 2025.

118 Taxmann.com 452Income Tax Appellate Tribunal2020#4780 most cited

What is Mani Square Ltd. v. Assistant Commissioner of Income Tax, CC-3(2), Kolkata authority for?

Unsecured loans accepted by the assessee are scrutinized to determine if the lender is a shell company, potentially leading to reassessment under Section 153A.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Mani Square Ltd v ACIT · section 153A · unsecured loan · shell company · source of source · search assessment · section 132 · section 68 · assessment procedure

Sections most often in play

Section 1961 Section 132 Section 143(3)Section 68 Section 142(1)Section 143(2)Section 153A Section 139(1)

Issues it is cited on

self occupied property section 80l section 23(2)section 2(31)section 23(1)interest on interest annual letting value annual value shell company source of source section 246 section 250(4)

Judgments citing Mani Square Ltd. v. Assistant Commissioner of Income Tax, CC-3(2), Kolkata

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 323/JPR/2021[2013-14]Status: DisposedITAT Jaipur18 Oct 2022AY 2013-14

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle-2, Marg, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFBPR 0768 Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 322 &…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 322/JPR/2021[2012-13]Status: DisposedITAT Jaipur18 Oct 2022AY 2012-13

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

Friends Bulk Handlers Ltd., Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

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

ITA 154/RJT/2016[2008-09]Status: DisposedITAT Rajkot25 Mar 2022AY 2008-09

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R

Section 132Section 143(3)Section 14ASection 153ASection 153A(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member [Conducted through E-Court at Ahmedabad] ITA Nos. 153 & 154/Rjt/2016 Assessment Year 2007-08 & 2008-09 Friends Bulk Handlers Dy. CIT, Ltd. Maitri Bhavan, CC-2(3) Plot No. 18, Sector-8, Vs Ahmedabad Gandhidham, (Respondent) Kutch-370201 PAN: AAACF8951G (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri Rajesh Kumar, CIT-D.R. Date of hearing : 08-03-2022 Date of pronouncement : 25-03-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER…

Friends Bulk Handlers Ltd., Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

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

ITA 153/RJT/2016[2007-08]Status: DisposedITAT Rajkot25 Mar 2022AY 2007-08

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R

Section 132Section 143(3)Section 14ASection 153ASection 153A(1)Section 263