Manohar Lal v. ITO

72 TTJ 169Income Tax Appellate Tribunal2001#21324 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132 Section 132(1)Section 142(1)Section 143(3)Section 145(3)Section 153A Section 153C Section 234A

Judgments citing Manohar Lal v. ITO

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…like to invite your attention towards the following judgments on the related issue: (a) Padampath Ramgopal 76 ITR 719 (SC). (b) ACIT VS M/S MOUNT MALT BRU LTD 34 TW 246 (Jp). (c) Manohar Lal V. ITO (2000) 68 TTJ 27 (JD) & (d) Shri Gautam Textile V. ITO (2001) 72 TTJ 169 (JD) (e) M/s Bansilal AbirchandSpg. &Wvg. Mills 75 ITR 260 (Bom) (Page 261) 4. Tax can be charged on real income not on notional income or notional profit: Against the addition we have also submit that the Ld. AO made addition on the basis of notional profit worked out by him on the basis of rough, projected, estimated or notional estimation on th…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udaipur

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14

Section 132Section 145(3)Section 153ASection 234ASection 250

Rajni Tak, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 314/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Oct 2022AY 2017-18

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Monisha Choudhary, JCIT

Section 142(1)Section 143(3)Section 145(3)Section 234A

…O - XXI TW 571 VIII. Siddheshwari Cotton Mills P. Ltd. V CIT 117 ITR 953 at 957 (Cal) ITR 719 (SC). Also refer : ACIT VS M/S MOUNT MALT BRU LTD 34 TW 246 (Jp). Also kindly refer Manohar Lal V. ITO (2000) 68 TTJ 27 (JD) & also Shri Gautam Textile V. ITO (2001) 72 TTJ 169 (JD). 10 SMT. RAJNI TAK VS ITO, WARD 5(1), JAIPUR Also refer a recent decision of this honble Bench in the case of Pappu Qureshi v/s ITO ITA No. 314/Jp/2019 dt. 28.04.2020. In the case of DCIT & ANR. vs. Malbros International Pvt. Ltd. & Anr. (2016) 47 CCH 0249 (Chd. Trib) held Addition—Deletion of addition on account of low G.P. rate—AO stated…

ITO, Bundi vs. Rameshwar Meena, Bundi

In the result, the appeal of the Revenue is partly allowed

ITA 470/JPR/2015[2011-12]Status: DisposedITAT Jaipur08 Nov 2017AY 2011-12

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri Roshanta Meena (J.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 470/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Income Tax officer, Shri Rameshwar Meena, Vs. Bundi. Prop. M/s Rajshree Goods Transport, By Pass Road, Bundi LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPM2238F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta (Adv.) jktLo dh vksj ls@ Revenue by : S…