Raja Bahadur Motilal (P) Ltd. v. K.R. Vishwanathan, ITO & Anr.

183 ITR 80High Court1990#17060 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 147Section 148Section 68Section 115BBESection 133ASection 271(1)(c)Section 115JBSection 131

Issues it is cited on

section 151(2)reason to believefirst appealsection 131notice under section 148reassessment proceedingssection 68section 143(2)section 148section 147section 250company

Judgments citing Raja Bahadur Motilal (P) Ltd. v. K.R. Vishwanathan, ITO & Anr.

Ambaji Avenues Private Limited, Mumbai vs. Income Tax Officer, Ward - 9(1) (2), Mumbai

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

ITA 5216/MUM/2024[2012-13]Status: DisposedITAT Mumbai28 Mar 2025AY 2012-13

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13

For Appellant: Shri Ramesh Malpani, Ld. A.RFor Respondent: Shri Kiran Unavekar, Ld. Sr. D.R
Section 133(6)Section 142(1)Section 143(1)Section 147Section 148Section 250Section 68

…ee could be linked to the activity of Mahasagar Securities (P) Ltd. (supra) which has led to escapement of income. Thus, relying upon the decision of this Court in Raja Bahadur Motilal (P) Ltd. vs. K.R. Vishwanathan, ITO & Anr. (1990) 82 CTR (Bom) 381: (1990) 183 ITR 80 (Bom) and the decision of the Delhi High Court in the case of CIT vs. SFIL Stock Broking Ltd. (2010) 233 CTR (Del) 69: (2010) 41 DTR (Del) 98: (2010) 325 ITR 285 (Del), the impugned order dt. 12th Dec., 2014 allowed the respondent-assessee's appeal. 8. Mr. Mohanty, learned counsel for the Revenue, submits that in view of the apex Court's decision…

Dcitcc6.2, Mumbai vs. Top Class Capital Markets Pvt. Ltd, Mumbai

In the result, the appeal filed by the Assessee i

ITA 974/MUM/2024[2013-14]Status: DisposedITAT Mumbai12 Nov 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Madhur Agrawal, Ld. A.R. a/wFor Respondent: Shri Biswanath Das, Ld. CIT DR
Section 115JSection 133ASection 143(2)Section 143(3)Section 148Section 250Section 68

…ee could be linked to the activity of Mahasagar Securities (P) Ltd. (supra) which has led to escapement of income. Thus, relying upon the decision of this Court in Raja Bahadur Motilal (P) Ltd. vs. K.R. Vishwanathan, ITO & Anr. (1990) 82 CTR (Bom) 381: (1990) 183 ITR 80 (Bom) and the decision of the Delhi High Court in the case of CIT vs. SFIL Stock Broking Ltd. (2010) 233 CTR (Del) 69: (2010) 41 DTR (Del) 98: (2010) 325 ITR 285 (Del), the impugned order dt. 12th Dec., 2014 allowed the respondent-assessee's appeal. 8. Mr. Mohanty, learned counsel for the Revenue, submits that in view of the apex Court's decision…

Top Class Capital Markets Private Limited, Bombay Mutual Building, Fort vs. ACIT Central Circle 6 (2), Mumbai

In the result, the appeal filed by the Assessee i

ITA 709/MUM/2024[2013-14]Status: DisposedITAT Mumbai12 Nov 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawal

Section 115JSection 133ASection 143(2)Section 143(3)Section 148Section 250Section 68

…ee could be linked to the activity of Mahasagar Securities (P) Ltd. (supra) which has led to escapement of income. Thus, relying upon the decision of this Court in Raja Bahadur Motilal (P) Ltd. vs. K.R. Vishwanathan, ITO & Anr. (1990) 82 CTR (Bom) 381: (1990) 183 ITR 80 (Bom) and the decision of the Delhi High Court in the case of CIT vs. SFIL Stock Broking Ltd. (2010) 233 CTR (Del) 69: (2010) 41 DTR (Del) 98: (2010) 325 ITR 285 (Del), the impugned order dt. 12th Dec., 2014 allowed the respondent-assessee's appeal. 8. Mr. Mohanty, learned counsel for the Revenue, submits that in view of the apex Court's decision…

M/S. G.H. Vijapura, Mumbai vs. The Dy.CIT, Sabarkantha Circle, Himatnagar

In the result, appeal of the assessee is dismissed

ITA 2699/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad04 Dec 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.2699/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2009-10 1St M/S.G.H. Vijapura, Vs. Dcit, Sabarkantha Circle Floor, Aml Centre Himatnagar. Mahakali Caves Road Andher, Mumbai 93. Pan : Aabfg 3656 M

For Appellant: Shri K.C. Thakker, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 143(3)Section 147Section 148

…he Hon’ble Supreme Court in the case of Lakhmani Mewal Das, 103 ITR 437. He further relied upon the Hon’ble Allahabad High Court in the case of Hindustan metal Works, 202 ITR 978 (All); and Hon’ble Bombay High Court in the case of Raja Bahadur Motilal P.Ltd., 183 ITR 80 (Bom). 6. On the other hand, the ld.DR supported orders of the Revenue authorities. 7. We have considered rival submissions and gone through the record. The first issue before us is validity of reopening of assessment by the AO under section 147 of the Act. We find that assessment was reopened on the basis of information received by the AO from…

Siya Real Estate Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 865/DEL/2013[2008-09]Status: DisposedITAT Delhi20 Dec 2017AY 2008-09

Bench: Sh. N. K. Sainiita No. 865/Del/2013 : Asstt. Year : 2008-09 Siya Real Estate Pvt. Ltd., Vs Income Tax Officer, Up-12, Pitampura, Ward-8(4), New Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaics7889N Assessee By : Smt. Rano Jain, Adv. & Sh. Ashish Chadha, Adv. Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 21.09.2017 Date Of Pronouncement : 20.12.2017 Order This Is An Appeal By The Assessee Against The Order Dated 21.12.2012 Of Ld. Cit(A)-Xi, New Delhi.

For Appellant: Smt. Rano Jain, Adv. &For Respondent: Sh. T. Vasanthan, Sr. DR
Section 143(1)Section 143(2)Section 147Section 148Section 68

…Vs Dwarka Dass & Bros. 131 ITR 571 (Del.) " United Electrical Company Pvt. Ltd. Vs CIT & Ors. 258 ITR 317 (Del.) " IAC Vs Nasik Eggs. Enterprises 42 ITD 105 (Pune) 5 Siya Real Estate Pvt. Ltd. " Raja Bahadur Motilal Pvt. Ltd. Vs K.R. Vishwanathan, ITO & Ano 183 ITR 80 (Bom.) " C.D. Singh Vs ITO (2002) 77 TTJ 282 (AII-Tri) " Panchananhati Vs CIT 115 ITR 336 (Cal.) " Sheonarain Jaiswal Vs ITO 1989 (1796) ITR 352 (Pat.) " Ganga Saran & Sons (P) Ltd. (1981) 130 ITR 1 (SC) " CST Vs Bhagwan Industries (P) Ltd. (1973) 31 STC 293 (SC) " Calcutta Discount Co. Ltd. Vs ITO (1961) 41 ITR 191 " Ashok Kumar Sen Vs ITO 132 IT…

Raja Bahadur Motilal (P) Ltd. v. K.R. Vishwanathan, ITO & Anr. (183 ITR 80) — Cited in 5 Judgments | BharatTax