Manmohanlal v. ITO

168 ITR 616Supreme Court of India1987#23031 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 156rule of consistencyinterest under section 234asection 234asection 234section 23incriminating materialsection 139search and seizuresection 153section 153asection 132

Judgments citing Manmohanlal v. ITO

B M Venkataraman Gowda L/H of Late B M Chandregowda, Kolar vs. DCIT, Central Circle-1, Bangalore

ITA 1473/BANG/2025[2018-19]Status: DisposedITAT Bangalore30 Jul 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Chaitanya V. Mudrabettu, AdvocateFor Respondent: Shri. Shivanand H Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132Section 143(3)Section 153ASection 156Section 234A

…SC). 5. Without prejudice to the above the demand raised in the impugned assessment is not recoverable, being the assessment order is not followed with Notice of Demand u/s.156 of the Act. Reliance is placed on Reliance is placed on Manmohanlal Vs. ITO [1987] 168 ITR 616 (SC). 6. The learned Assessing Officer and CIT(A) failed to appreciate that it is settled position of law that, no addition can be made in the audited books of accounts, without rejecting the books account maintained by the Appellant under the facts and circumstances of the case. 7. The learned Assessing Officer and CIT(A) failed to appreciate th…

B M Venkataraman Gowda L/H of Late B M Chandregowda, Kolar vs. DCIT, Central Circle-1, Bangalore

ITA 1472/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 132Section 143(3)Section 153ASection 156Section 234A

…SC). 5. Without prejudice to the above the demand raised in the impugned assessment is not recoverable, being the assessment order is not followed with Notice of Demand u/s.156 of the Act. Reliance is placed on Reliance is placed on Manmohanlal Vs. ITO [1987] 168 ITR 616 (SC). 6. The learned Assessing Officer and CIT(A) failed to appreciate that it is settled position of law that, no addition can be made in the audited books of accounts, without rejecting the books account maintained by the Appellant under the facts and circumstances of the case. 7. The learned Assessing Officer and CIT(A) failed to appreciate th…

B M Venkataraman Gowda L/H of Late B M Chandregowda, Kolar vs. DCIT, Central Circle-1, Bangalore

ITA 1469/BANG/2025[2014-15]Status: DisposedITAT Bangalore30 Jul 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 132Section 143(3)Section 153ASection 156Section 234A

…SC). 5. Without prejudice to the above the demand raised in the impugned assessment is not recoverable, being the assessment order is not followed with Notice of Demand u/s.156 of the Act. Reliance is placed on Reliance is placed on Manmohanlal Vs. ITO [1987] 168 ITR 616 (SC). 6. The learned Assessing Officer and CIT(A) failed to appreciate that it is settled position of law that, no addition can be made in the audited books of accounts, without rejecting the books account maintained by the Appellant under the facts and circumstances of the case. 7. The learned Assessing Officer and CIT(A) failed to appreciate th…

Manmohanlal v. ITO (168 ITR 616) — Cited in 3 Judgments | BharatTax