Murali Agro Products Ltd. v. CIT

49 Taxmann.com 72High Court2014#9822 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115BBESection 131Section 132(4)Section 133(6)Section 142(1)Section 143(2)Section 144Section 153A

Issues it is cited on

section 132(4)section 131unexplained moneysection 139(1)undisclosed incomesearch and seizuresection 153section 153asection 69section 132section 143(2)section 15

Judgments citing Murali Agro Products Ltd. v. CIT

Mahesh Chandra Agrawal, Jaipur vs. ACIT, Jaipur

In the result, both the appeals of the assessee are disposed of, for statistical purposes

ITA 555/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Sept 2025AY 2019-20

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Neeraj Mangla, CA (Thru: VC)For Respondent: Smt. Anita Rinesh,JCIT-DR
Section 131Section 139(1)Section 144Section 153ASection 292CSection 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhjkBkSM+ deys'kt;UrHkkbZ] ys[kk lnL; ,oaJhujsUnzdqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihyla-@ITA No. 554 & 555/JP/2025 fu/kZkj.ko"kZ@AssessmentYear :- 2018-19 & 2019-20 Shri Mahesh Chandra Agarwal cuke The ACIT Vs. Agasen Colony, Near Power House Central Circle-3 Kotputli, Jaipur – 303 018 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: ACUPA 6717 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Neeraj Mangla, CA (T…

Mahesh Chandra Agrawal, Jaipur vs. ACIT, Jaipur

In the result, both the appeals of the assessee are disposed of, for statistical purposes

ITA 554/JPR/2025[2018-19]Status: DisposedITAT Jaipur17 Sept 2025AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Neeraj Mangla, CA (Thru: VC)For Respondent: Smt. Anita Rinesh,JCIT-DR
Section 131Section 139(1)Section 144Section 153ASection 292CSection 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhjkBkSM+ deys'kt;UrHkkbZ] ys[kk lnL; ,oaJhujsUnzdqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihyla-@ITA No. 554 & 555/JP/2025 fu/kZkj.ko"kZ@AssessmentYear :- 2018-19 & 2019-20 Shri Mahesh Chandra Agarwal cuke The ACIT Vs. Agasen Colony, Near Power House Central Circle-3 Kotputli, Jaipur – 303 018 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: ACUPA 6717 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Neeraj Mangla, CA (T…

ACIT, Central Circle-2(1), Mumbai vs. M/S Rishabraj Infra Pvt. Ltd, Mumbai

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

ITA 3246/MUM/2022[2015-16]Status: DisposedITAT Mumbai05 Apr 2023AY 2015-16

Bench: Shri B R Baskaran & Shir Pavan Kumar Gadaleita Nos. 3246/Mum/2022 (A.Y: 2015-16) Acit, C.Circle -2(1), Vs. Rishabraj Infrapvtltd., Old Cgo Bldg, 804, 212, 2Nd Floor, B Wing, 8Th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, Mg Road, Boravali (E), Mumbai-400066. Pan/Gir No. : Aadcv2975P Appellant .. Respondent Appellant By : Ms.Riddhi Mishra.Dr Revenue By : Mr.Karan Jain.Ar Date Of Hearing 18.04.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Riddhi Mishra.DRFor Respondent: Mr.Karan Jain.AR
Section 143(2)Section 143(3)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3246/Mum/2022 (A.Y: 2015-16) ACIT, C.Circle -2(1), Vs. Rishabraj InfraPvtLtd., Old CGO Bldg, 804, 212, 2nd Floor, B Wing, 8th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, MG Road, Boravali (E), Mumbai-400066. PAN/GIR No. : AADCV2975P Appellant .. Respondent Appellant by : Ms.Riddhi Mishra.DR Revenue by : Mr.Karan Jain.AR Date of Hearing 18.04.2023 Date of Pronouncement 24.04.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has file…

DCIT Central Circle-1(2), Mumbai vs. Jay Ketan Parikh, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1225/MUM/2022[2006-07]Status: DisposedITAT Mumbai22 Aug 2022AY 2006-07

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Bledcit – Central Circle – 1(2) V. Jay Ketan Parikh Room No. 906, 9Th Floor 94-D, Thanee Heights Pratishtha Bhavan, Old Cgo Annexe 66, Nepean Sea Road Maharishi Karve Road Mumbai - 400006 Mumbai - 400020 Pan: Aaipp6681J (Appellant) (Respondent) Assessee By : Shri Anuj Kisnadwala Department By : Shri Achal Sharma

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Achal Sharma
Section 132(1)Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 1(2) v. Jay Ketan Parikh Room No. 906, 9th Floor 94-D, Thanee Heights Pratishtha Bhavan, Old CGO Annexe 66, Nepean Sea Road Maharishi Karve Road Mumbai - 400006 Mumbai - 400020 PAN: AAIPP6681J (Appellant) (Respondent) Assessee by : Shri Anuj Kisnadwala Department by : Shri Achal Sharma Date of Hearing : 08.08.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the Revenue…

DCIT Central Circle-1(2), Mumbai vs. Jay Ketan Parikh, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1223/MUM/2022[2007-08]Status: DisposedITAT Mumbai22 Aug 2022AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Bledcit – Central Circle – 1(2) V. Jay Ketan Parikh Room No. 906, 9Th Floor 94-D, Thanee Heights Pratishtha Bhavan, Old Cgo Annexe 66, Nepean Sea Road Maharishi Karve Road Mumbai - 400006 Mumbai - 400020 Pan: Aaipp6681J (Appellant) (Respondent) Assessee By : Shri Anuj Kisnadwala Department By : Shri Vranda U. Matkari

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Vranda U. Matkari
Section 132(1)Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 1(2) v. Jay Ketan Parikh Room No. 906, 9th Floor 94-D, Thanee Heights Pratishtha Bhavan, Old CGO Annexe 66, Nepean Sea Road Maharishi Karve Road Mumbai - 400006 Mumbai - 400020 PAN: AAIPP6681J (Appellant) (Respondent) Assessee by : Shri Anuj Kisnadwala Department by : Shri Vranda U. Matkari Date of Hearing : 04.08.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the Rev…

Vikram B Tannan, Mumbai vs. Asst CIT Cen Cir 3(2), Mumbai

Accordingly the ground No. 1 raised by the assessee is allowed

ITA 5671/MUM/2017[2007-08]Status: DisposedITAT Mumbai25 Nov 2021AY 2007-08

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1St Floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulations Premises, 1St Floor, Room No. 402, Aayakar Bhavan, M.K. Sion Trombay Road, Deonar, Road, New Marine Lines Mumbai-400088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Dcit Cc 3(2), Central Range-3, Mr. Vikram Bodhraj Tanna, Room No. 1913, 19Th Floor, Air Vs. M/S Capsulation Services Ltd., India Building, Nariman Point, Capsulations Premises, 1St Floor, Mumbai-400020. Sion Trombay Road, Deonar, Mumbai-400088. Pan No. Aabpt 3016 G Appellant Respondent Assessee By : Mr. J.D. Mistry, Ar Revenue By : Mr. Jacinta, Dr Date Of Hearing : 30/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Mr. J.D. Mistry, ARFor Respondent: Mr. Jacinta, DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1st floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. PAN No. AABPT 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulatio…

Vikram B Tannan, Mumbai vs. Asst CIT Cen Cir 20, Mumbai

Accordingly the ground No. 1 raised by the assessee is allowed

ITA 7323/MUM/2016[2007-08]Status: DisposedITAT Mumbai25 Nov 2021AY 2007-08

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1St Floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner Of Income Tax, M/S Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulations Premises, 1St Floor, Room No. 402, Aayakar Bhavan, M.K. Sion Trombay Road, Deonar, Road, New Marine Lines Mumbai-400088. Mumbai-20. Pan No. Aabpt 3016 G Appellant Respondent Assessment Year: 2007-08 Dcit Cc 3(2), Central Range-3, Mr. Vikram Bodhraj Tanna, Room No. 1913, 19Th Floor, Air Vs. M/S Capsulation Services Ltd., India Building, Nariman Point, Capsulations Premises, 1St Floor, Mumbai-400020. Sion Trombay Road, Deonar, Mumbai-400088. Pan No. Aabpt 3016 G Appellant Respondent Assessee By : Mr. J.D. Mistry, Ar Revenue By : Mr. Jacinta, Dr Date Of Hearing : 30/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Mr. J.D. Mistry, ARFor Respondent: Mr. Jacinta, DR
Section 132Section 139Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-20, Capsulations Premises, 1st floor, Aayakar Bhavan, M.K. Road, New Sion Trombay Road, Deonar, Marine Lines Mumbai-400 088. Mumbai-20. PAN No. AABPT 3016 G Appellant Respondent Assessment Year: 2007-08 Mr. Vikram Bodhraj Tanna, Asst. Commissioner of Income Tax, M/s Capsulation Services Ltd., Vs. Central Circle-3(2), Capsulatio…

M/S. Apple Weighinfra Limited, Ahmedabad vs. DCIT, Central Circle-1(1), Ahmedabad

In the result, appeal filed by the Assessee is allowed

ITA 2173/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad) [Through Virtual Court]

For Appellant: Shri D. K. Parikh, A.RFor Respondent: Dr. Shyam Prasad, Sr. D.R
Section 269SSection 271DSection 273BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) [Through Virtual Court] ITA. No: 2173/Ahd/2018 (Assessment Year: 2013-14) M/s. Apple Weighinfra JCIT Central Range-1, Limited Address: 1-1, New Ahmedabad Madhupura Market, Shahibaug, Ahmedabad- 380004 PAN No. AAGCA8862K (Appellant) (Respondent) Appellant by : Shri D. K. Parikh, A.R. Respondent by : Dr. Shyam Prasad, Sr. D.R. (आदेश)/ORDER Date of hearing : 19-07-2021 Date of Pronouncement : 24-08-2021 PER MAHAVIR PRASAD, J.M. 1. This appeal has been filed b…

Jay Ketan Parikh, Mumbai vs. The Dy CIT Central Circle-1(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1955/MUM/2020[2006-07]Status: DisposedITAT Mumbai07 Apr 2021AY 2006-07

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Rahul Raman, D.R
Section 132Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.1955 & 1956/M/2020 Assessment Years: 2006-07, 2007-08, Mr. Jay Ketan Parikh, The Dy. CIT, 94-D, Tahne Heights, Central Circle-1(2), 66, Nepean Sea Road, 904, 9th Floor, Mumbai- 400 049 Vs. Old CGO Building, PAN: AAIPP6681J Pratishtha Bhavan Annexe, M.K. Road, Mumbai - 400020 (Appellant) (Respondent) ITA Nos.1957 & 1958/M/2020 Assessment Years: 2006-07 & 2007-08 Mr. Raj Hiten Parikh, The Dy. CIT, 42C, Laxmi Nivas, Central Circle-1(2), 87 Nepean Sea Road, Vs…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room NO.903, 9th Floor 1608, Prasad Chamber Old CGO(Annexe) Behind TBZ, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 PAN/GIR No.AABPM3327M Appellant) .. Respondent) Assessee by Nitesh Joshi & P.P.Bhandari Revenue by Anadi Varma Date of Hearing 15/07/2019 Date of Pronouncement 06/09/2019 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is directed against the order of the Commi…

Shri Anirudhsingh P. Padhiyar, Anand vs. The Income Tax Officer, Ward-1(3)(2), Petlad

In the result, appeal filed by the Assessee/ appellant is allowed

ITA 907/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Jul 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri Chirag Shah, ARFor Respondent: Shri L.P. Jain, Sr. D.R
Section 143(2)Section 143(3)Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. No: 907 & 908/AHD/2017 (Assessment Year: 2012-13) Shri Anirudhsing P. V/S ITO, Ward-1(3)(2), Petlad Padhiyar, Darbar Garh, At. Umetha, Tal. Anklav, Anand, Gujarat (Appellant) (Respondent) PAN: ARCPP5362M Appellant by : Shri Chirag Shah, AR Respondent by : Shri L.P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 04 -07-2019 Date of Pronouncement : 16 -07-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. These two appeals filed by the Assessee are directed aga…

Murali Agro Products Ltd. v. CIT (49 Taxmann.com 72) — Cited in 11 Judgments | BharatTax