Mohanlal Champalal Jain v. ITO

102 Taxmann.com 293High Court2019#18598 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 69A Section 132(4)Section 132(4A)Section 148A(b)Section 148A(d)

Issues it is cited on

borrowed satisfaction tangible material income-tax officer reassessment proceedings section 69a section 69 section 132 section 143(1)previous year section 13 section 148 section 147

Judgments citing Mohanlal Champalal Jain v. ITO

DCIT, Central Circle-1(1), Kolkata vs. Rajesh Kumar Kedia, Kolkata

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are allowed

ITA 138/KOL/2025[2019-20]Status: DisposedITAT Kolkata17 Oct 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: S/Shri S.M Surana &For Respondent: Shri Sanat Kumar Raha, DR

Section 132(1)Section 132(4)Section 143(1)Section 147Section 148Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.137 & 138/KOL/2025 (Assessment Year:2016-17& 2019-20) DCIT, Central Circle-1(1) Rajesh Kumar Kedia, Aayakar Bhawan Poorva, Flat No.3C, Santosh, 9 3rd Floor, 110 Shantipally, Hungerford Street, Vs. Kolkata-700107, West Bengal Kolkata-700017, West Bengal (Respondent) (Appellant) PAN No. AEWPK6120K CO Nos. 25 & 26/KOL/2025 (Assessment Year: 2016-17& 2019-20) Rajesh Kumar Kedia, DCIT, Central Circle-1(1) Flat No.3C, Santosh, 9 Aayakar Bhawan Poorva, 3rd Floor, 110 Shantipally, Hungerford Stre…

DCIT, Central Circle-1(1), Kolkata vs. Rajesh Kumar Kedia, Kolkata

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are allowed

ITA 137/KOL/2025[2016-17]Status: DisposedITAT Kolkata17 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: S/Shri S.M Surana &For Respondent: Shri Sanat Kumar Raha, DR

Section 132(1)Section 132(4)Section 143(1)Section 147Section 148Section 148ASection 69A

ACIT, Cir-1(2)(1), Mumbai vs. M/S. Cheryl Advisory Pvt Ltd., Mumbai

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

ITA 2063/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2013-14

For Appellant: Mr. Tanzil Padvekar, AdvFor Respondent: Mr. H.M. Bhatt, Sr. DR

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) Assessment Year: 2013-14 Asst. CIT Circle1(2)(1), M/s Cheryl Advisory Pvt. Ltd., Aayakar Bhavan, 501, Vraj Apt. 10th Road, Juhu, Maharishi Karve Marg, Vs. Mumbai-400049. Mumbai-400020. PAN NO. AADCC 3053 D Appellant Respondent Assessee by : Mr. Tanzil Padvekar, Adv. Revenue by : Mr. H.M. Bhatt, Sr. DR Date of Hearing : 17/01/2024 : Date of pronouncement 31/01/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed against order dated…

Aero Dealcomm Pvt. Ltd., Kolkata vs. I.T.O., Ward-4(3), Kolkata

ITA 2484/KOL/2019[2009-10]Status: DisposedITAT Kolkata29 May 2020AY 2009-10

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd………….………...........................................................……………….…......Appellant C/O. S.N. Ghosh & Associates, Advocates 2, Garstin Place 2Nd Floor Suite No. 203 Off Hare Street Kolkata West Bengal – 700 001 [Pan : Aacca 5934 G] Vs. Income Tax Officer, Ward-4(3), Kolkata…………………..……………….............….……....…....Respondent Appearances By: Shri Somnath Ghosh, Advocate & Shri M. Jhawar, Fca, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member) Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd………….………...........................................................……………….…......Appellant C/o. S.N. Ghosh & Associates, Advocates 2, Garstin Place 2nd Floor Suite No. 203 Off Hare Street Kolkata West Bengal – 700 001 [PAN : AACCA 5934 G] Vs. Income Tax Officer, Ward-4(3), Kolkata…………………..……………….............….……....…....Respondent Appearances by: Shri Somnath Ghosh, Advocate & Shri M. Jhawar, FCA, appeared on behalf of the assessee. Shri Jay…