What is Rajesh Babubhai Damania v. CIT authority for?

Once an assessee discharges the initial burden of proof, for example by providing loan confirmations or producing creditors, their claim should not be rejected merely on suspicion. Appellate authorities should generally not remand a case to afford lower authorities or parties a second opportunity to adduce evidence if they failed to do so despite having the opportunity.

How many judgments cite Rajesh Babubhai Damania v. CIT?

45 judgments on BharatTax cite Rajesh Babubhai Damania v. CIT (251 ITR 541), spanning 2017 to 2026.

Which sections of the Income Tax Act does Rajesh Babubhai Damania v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 153A, Section 1961, Section 1963, Section 143(2).

Rajesh Babubhai Damania v. CIT (251 ITR 541)

Honda Trading Corporation India Private Limited, New Delhi vs. Dc/ACIT, Circle 10(1), Delhi / Assessment Unit, Income Tax Department, New Delhi

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

ITA 5286/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 144Section 144CSection 92C

…Revenue cannot be permitted a second inning, and no remand can be ordered merely to allow the AO/TPO to fill up the lacunae or shortcomings in the original assessment. Reliance in this regard is placed on Rajesh Babubhai Damania vs. Income-tax Officer, [2001] 251 ITR 541 (Gujarat). The same would also amount to artificial extension by Hon'ble Tribunal of timelines mandated under the Act for completion of assessment. A copy of the judgment is attached herewith this submission for ease of reference. 16. Thus, the TPO's actions of making downward adjustment of 2,57,67,740/- in relation to commission paid by Appellan…

Damodar Mangalji & Company Limited, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

Appeals stands DISMISSED

ITA 35/PAN/2025[2014-15]Status: DisposedITAT Panaji18 Dec 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

…Arunodoi Apartments (P.) Ltd.’ reported in 123 Taxman 48 (Gauhati). 34. As we find no cogent reasons to remand these matters second time for the benefit of party seeking it to fill-up gaps. In the light of ratio laid down in ‘Rajesh Babubhai Damania Vs CIT’ [251 ITR 541], and in ‘CIT v. Harikishan Jethalal Patel’ [reported at ITAT-Panaji Page 30 of 32 Damodar Mangalji & Company Ltd. Vs JCIT/ACIT ITA Nos.034 & 035/PAN/2025 AY: 2011-12 & 2014-15 168 ITR 472] and further placing reliance co-ordinate bench’s decision in ‘Zuari Leasing & Finance Corpn. Ltd. Vs ITO’ [reported in 112 ITD 205(TM)], we reiterate that,…

Damodar Mangalji & Company Limited, Panaji vs. The Joint Commissioner of Income Tax, Range - 1, Panaji

Appeals stands DISMISSED

ITA 34/PAN/2025[2011-12]Status: DisposedITAT Panaji18 Dec 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

…Arunodoi Apartments (P.) Ltd.’ reported in 123 Taxman 48 (Gauhati). 34. As we find no cogent reasons to remand these matters second time for the benefit of party seeking it to fill-up gaps. In the light of ratio laid down in ‘Rajesh Babubhai Damania Vs CIT’ [251 ITR 541], and in ‘CIT v. Harikishan Jethalal Patel’ [reported at ITAT-Panaji Page 30 of 32 Damodar Mangalji & Company Ltd. Vs JCIT/ACIT ITA Nos.034 & 035/PAN/2025 AY: 2011-12 & 2014-15 168 ITR 472] and further placing reliance co-ordinate bench’s decision in ‘Zuari Leasing & Finance Corpn. Ltd. Vs ITO’ [reported in 112 ITD 205(TM)], we reiterate that,…

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

In the result, the appeal filed by the assessee stands dismissed

ITA 903/COCH/2023[2017-18]Status: DisposedITAT Cochin23 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sundarasan S. CIT-DR &

Rajesh Babubhai Damania v. CIT

What is Rajesh Babubhai Damania v. CIT authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Rajesh Babubhai Damania v. CIT

Honda Trading Corporation India Private Limited, New Delhi vs. Dc/ACIT, Circle 10(1), Delhi / Assessment Unit, Income Tax Department, New Delhi

Damodar Mangalji & Company Limited, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

Damodar Mangalji & Company Limited, Panaji vs. The Joint Commissioner of Income Tax, Range - 1, Panaji

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax, Central Circle-1, Trivandrum

Thomas John Muthoot, Thiruvananthapuram vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

Thomas John Muthoot, Trivandrum vs. Assisstant Commissioner of Income-Tax /Circle-1, Thiruvalla, Trivandrum

Thomas John Muthoot, Trivandrum vs. Deputy Commissioner of Income Tax/Circle-1, Thiruvalla, Trivandrum

Thomas John Muthoot, Thiruvananthapuram vs. Joint Commissioner of Income Tax, Thiruvalla Range, Thiruvananthapuram

Thomas George Muthoot, Ernakulam vs. DCIT, Trivandrum

Thomas George Muthoot, Ernakulam vs. DCIT, Trivandrum

Thomas George Muthoot, Trivandrum vs. Deputy Commissioner of Income Tax/Central Circle, Trivandrum

Thomas George Muthoot, Trivandrum vs. Deputy Commissioner of Income Tax/Central Circle, Trivvandrum, Trivandrum

Thomas George Muthoot, Ernakulam vs. Assisstant Commissioner of Income-Tax/Circle-1/Thiruvalla, Trivandrum

Thomas George Muthoot, Ernakulam vs. Joint Commissioner of Income-Tax, Thiruvalla Range, Trivandrum

Thomas Muthoot, Erankulam vs. DCIT, Trivandrum

Thomas Muthoot, Ernakulam vs. DCIT/Central Circle, Trivandrum

Thomas Muthoot, Ernakulam vs. DCIT/Central Circle, Trivandrum

Thomas Muthoot, Trivandrum vs. DCIT, Trivandrum