Nath International Sales v. UOI, AIR 1992(Del.) 295

87 Taxmann.com 329Reported decision#16253 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 142(1)Section 147Section 148Section 115BBESection 132Section 133(6)Section 133ASection 143(1)

Issues it is cited on

audi alteram partemviolation of natural justiceentry operatorpenny stocksection 148aaccommodation entryreason to believereopening of assessmentincome-tax officersection 131undisclosed incomeappeal before the tribunal

Judgments citing Nath International Sales v. UOI, AIR 1992(Del.) 295

DCIT, CIRCLE-4(2), NEW DELHI vs. CDS INFRA PROJECTS LTD., NEW DELHI

In the result, the appeal of Revenue and cross-objection of Assessee are dismissed

ITA 1445/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Nov 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Deputy Commissioner Of Income Vs. M/S. Cds Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-Ii, New Delhi. New Delhi-110020 Pan :Aadcc0273D (Appellant) (Respondent)

Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Deputy Commissioner of Income Vs. M/s. CDS Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-II, New Delhi. New Delhi-110020 PAN :AADCC0273D (Appellant) (Respondent) Cross-Objection No.148/Del/2023 (Arising out of ITA No.1445/Del/2023) Assessment Year: 2012-13 M/s. CDS Infra Projects Ltd., B- Vs. Deputy Commissioner of Income Tax, 94, Okhla Industrial Area, Phase- Circle 4(2), II, New Delhi. New Delhi-110020 PA…

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

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

ITA 1132/PUN/2024[2018-19]Status: DisposedITAT Pune06 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1131 & 1132/PUN/2024 Assessment Years : 2017-18 to 2018-19 Shri Ganesh Bhivraj Bhutada ACIT, 812, Kasba Peth, Near Kamla Vs. Central Circle-1(1), Nehru Hospital, Pune – 411011 Pune PAN: AHPPB9435N (Appellant) (Respondent) Assessee by : Shri V Narendra Sharma, Advocate Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 16-12-2024 Date of pronouncement : 06-03-2025 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed aga…

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

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

ITA 1131/PUN/2024[2017-18]Status: DisposedITAT Pune06 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1131 & 1132/PUN/2024 Assessment Years : 2017-18 to 2018-19 Shri Ganesh Bhivraj Bhutada ACIT, 812, Kasba Peth, Near Kamla Vs. Central Circle-1(1), Nehru Hospital, Pune – 411011 Pune PAN: AHPPB9435N (Appellant) (Respondent) Assessee by : Shri V Narendra Sharma, Advocate Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 16-12-2024 Date of pronouncement : 06-03-2025 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed aga…

ACIT 19(1), MUMBAI vs. M/S. ORBIT FINANCIAL CAPITAL , MUMBAI

In the result, appeal filed by the Revenue is dismissed as infructuous and Cross Objection of the assessee is allowed

ITA 5812/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Dec 2024AY 2015-16
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ACIT 19(1) Vs. M/s. Orbit Financial 506, 5th Floor, Capital Piramal Chamber 7 Mehta Mahal, Lalbaug, 15 Mathew Road, Mumbai- 400012. Opera House, Charni Road, Maharashtra- 400007. PAN/GIR No.AACFO3151E (Appellant) .. (Respondent) C. O. No.287/M/2024 (Arising Out OfITA No.5812/M/2024) (Assessment Year :2015-16) M/s. Orbit Financial Vs. ACIT 19(1) Capital 506, 5th Floor, 7 Mehta Mahal, Piramal Chamber 15 Mathew Road, Lalbaug, Opera House, Mumbai- 400012. Charni Road, Maharashtra-…

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

ITA 3315/MUM/2023[2009-10]Status: DisposedITAT Mumbai07 Feb 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, ITO, Ward 3(1), 3/13, Geet Govind CHS. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. PAN NO. AARPD 9399 Q Appellant Respondent Assessee by : Mr. Kalpesh Khatri, CA Revenue by : Mr. Surendra Kumar Meena, Sr. DR : Date of Hearing 07/02/2024 Date of pronouncement : 07/02/2024 ORDER PER OM PRAKASH KANT, AM These appeals by the assessee are directed against a com…

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

ITA 3314/MUM/2023[2010-11]Status: DisposedITAT Mumbai07 Feb 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, ITO, Ward 3(1), 3/13, Geet Govind CHS. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. PAN NO. AARPD 9399 Q Appellant Respondent Assessee by : Mr. Kalpesh Khatri, CA Revenue by : Mr. Surendra Kumar Meena, Sr. DR : Date of Hearing 07/02/2024 Date of pronouncement : 07/02/2024 ORDER PER OM PRAKASH KANT, AM These appeals by the assessee are directed against a com…

Nath International Sales v. UOI, AIR 1992(Del.) 295 (87 Taxmann.com 329) — Cited in 6 Judgments | BharatTax