Murlimanohar Ramkishan Mundhra v. ITO

139 Taxmann.com 562Supreme Court of India2022#10159 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(38)Section 115BBESection 133ASection 143(3)Section 144Section 144BSection 147Section 148

Issues it is cited on

section 143(l)(a)section 114(e)export oriented unitsection 245hsection 261penalty under section 271esection 34(1)(iv)section 36(va)section 269tsection 34(1)section 114section 275

Judgments citing Murlimanohar Ramkishan Mundhra v. ITO

Income Tax Officer, Gurgaon vs. Anil Kumar, Gurgaon

In the result, the appeal of the revenue is dismissed and the CO of the 7

ITA 4013/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Dec 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshincome Tax Officer, Vs. Anil Kumar, Ward-1(1), J-10, South City-1, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) Pan: Aampk9521G Co No. 88/Del/2024 (Ita No. 4013/Del/2024) (Assessment Year: 2014-15) Anil Kumar, Vs. Income Tax Officer, J-10, South City-1, Ward-1(1), Gurgaon, Haryana Gurgaon (Appellant) (Respondent) Pan: Aampk9521G

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 10(38)Section 115BSection 133ASection 143(3)Section 144Section 147Section 148Section 44ASection 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Income Tax Officer, Vs. Anil Kumar, Ward-1(1), J-10, South City-1, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) PAN: AAMPK9521G CO No. 88/Del/2024 (ITA No. 4013/Del/2024) (Assessment Year: 2014-15) Anil Kumar, Vs. Income Tax Officer, J-10, South City-1, Ward-1(1), Gurgaon, Haryana Gurgaon (Appellant) (Respondent) PAN: AAMPK9521G Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 24/09/2025 Date of pro…

Sns Constructions P.Ltd, Panipat vs. ITO, Ward-4, Panipat

In the result, the appeal of the revenue is dismissed and the CO of the 7

ITA 4013/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Apr 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshincome Tax Officer, Vs. Anil Kumar, Ward-1(1), J-10, South City-1, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) Pan: Aampk9521G Co No. 88/Del/2024 (Ita No. 4013/Del/2024) (Assessment Year: 2014-15) Anil Kumar, Vs. Income Tax Officer, J-10, South City-1, Ward-1(1), Gurgaon, Haryana Gurgaon (Appellant) (Respondent) Pan: Aampk9521G

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 10(38)Section 115BSection 133ASection 143(3)Section 144Section 147Section 148Section 44ASection 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Income Tax Officer, Vs. Anil Kumar, Ward-1(1), J-10, South City-1, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) PAN: AAMPK9521G CO No. 88/Del/2024 (ITA No. 4013/Del/2024) (Assessment Year: 2014-15) Anil Kumar, Vs. Income Tax Officer, J-10, South City-1, Ward-1(1), Gurgaon, Haryana Gurgaon (Appellant) (Respondent) PAN: AAMPK9521G Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 24/09/2025 Date of pro…

Rvr Technologies Ltd., Mandideep vs. ITO-2(1), Bhopal

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Rvr Technologies Ltd., Mandideep vs. Addl. CIT-Range-3, Bhopal

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Rvr Technologies Ltd., Mandideep vs. ACIT-3(1), Bhopal

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Rain Cements Limited, Hyd, Hyderabad vs. DCIT, Circle-3(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 92C

…ITA No 864 of 2017 Rain Cements Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member Assessment Year: 2008-09 M/s. Rain Cements Ltd Vs. Dy. Commissioner of (Formerly known as Rain Income Tax, Circle 3 (1) CII Carbon (India) Ltd Hyderabad Hyderabad PAN:AABCR8858F (Appellant) (Respondent) Assessee by: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue by: Dr.Rajendra Kumar, CIT-DR Date of hearing: 20/03/2023 Date of pronouncement: 31/05/2023 ORDER Per R.…

The ITO, Ward-3(1)(4), Ahmedabad vs. M/S. Prssb Srvices Ltd, Ahmedabad

In the result, the cross objection filed by the assessee is partly allowed

ITA 1030/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad07 Dec 2022AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1030/Ahd/2019 With C.O.No.168/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-09 I.T.O, M/S. Prssb Services Ltd., Ward-3(1)(4), Vs. Sakar-1, 5Th Floor, Ahmedabad. East Wing, Opp. Gandhigra, Railway Station, Navrangpura, Ahmedabad-380009. Pan: Aaacp9125H

For Appellant: Shri Ramesh Kumar, Sr. D.RFor Respondent: Shri Deepak Soni, A.R
Section 10(38)Section 143(3)Section 147Section 148Section 88E

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1030/AHD/2019 With C.O.No.168/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-09 I.T.O, M/s. PRSSB Services Ltd., Ward-3(1)(4), Vs. Sakar-1, 5th Floor, Ahmedabad. East Wing, Opp. Gandhigra, Railway Station, Navrangpura, Ahmedabad-380009. PAN: AAACP9125H (Applicant) (Respondent) Revenue by : Shri Deepak Soni, A.R Assessee by : Shri Ramesh Kumar, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 02/11/2022 घोषणा क" तारीख /Da…

Shri Swastik Color Lab, Jamnagar vs. The Income Tax Officer-Ward-3(1), Jamnagar

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

ITA 29/RJT/2019[2011-12]Status: DisposedITAT Rajkot16 Nov 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 29/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 Shri Swastik Color Lab, I.T.O., Nr. Scooter House, Vs. Ward-3(1), Jamnagar. Jamnagar.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D Gupta, CIT. D.R
Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No. 29/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 Shri Swastik Color Lab, I.T.O., Nr. Scooter House, Vs. Ward-3(1), Jamnagar. Jamnagar. PAN: ABNFS5025M Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri B.D Gupta, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 21/09/2022 घोषणा क" तारीख /Date of Pronouncement: 16/11/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal…

Royal Orchid Hotels Ltd, Bengaluru vs. Assisstant Commissioner of Income Tax, Circle-5(1)(1), Bengaluru

In the result, the grounds raised by the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 792/BANG/2018[2009-10]Status: DisposedITAT Bangalore21 Sept 2022AY 2009-10

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2009-10

For Appellant: Shri R.B Krishna, AdvocateFor Respondent: Shri Sankar Ganesh, JCIT (DR)
Section 139Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2009-10 Royal Orchid Hotels Ltd., Vs. The Asst. Commissioner of Income No.1, Golf Avenue, Adjoining KGA Tax, Golf Course, Kodihalli, Circle-5(1)(1), Old Airport Road, Bengaluru. Bangalore-560 008. PAN – AABCR 0111 M APPELLANT RESPONDENT Assessment year : 2009-10 The Asst. Commissioner of Income Vs. Royal Orchid Hotels Ltd., Tax, No.1, Golf Avenue, Adjoining KGA Circle-5(1)(1), Golf Course, Kodihalli, Bengaluru. Old Airport Road, Bangalore-560…

Shri Vishal Jagdishbhai Mehta, Vadodara vs. The ITO, Ward-1(2)(5), Vadodara

In the result, appeal of the assessee is allowed

ITA 627/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12
For Appellant: Ms. Kinjal Shah, A.RFor Respondent: Shri Vijay Kumar Singh, Sr. D.R
Section 143Section 143(3)Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 627 /Ahd/2019 Assessment Year 2011-12 Shri Vishal Jagdishbhai The ITO, Mehta, Vanijay Bhavan, Ward-1(2)(5), Race Course Road, Vs Vadodara Vadodara-390007 (Respondent) PAN: ACIPM0740P (Appellant) Assessee by: Ms. Kinjal Shah, A.R. Revenue by: Shri Vijay Kumar Singh, Sr. D.R. Date of hearing : 17-06-2022 Date of pronouncement : 29-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

Murlimanohar Ramkishan Mundhra v. ITO (139 Taxmann.com 562) — Cited in 10 Judgments | BharatTax