What is Roshan Motors v. ITO authority for?

The Commissioner (Appeals) cannot enhance an assessment without providing the assessee with a reasonable opportunity to show cause against such enhancement, as mandated by Section 251(2) of the Income-Tax Act, 1961.

How many judgments cite Roshan Motors v. ITO?

22 judgments on BharatTax cite Roshan Motors v. ITO (93 Taxmann.com 485), spanning 2019 to 2025.

Which sections of the Income Tax Act does Roshan Motors v. ITO come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 251, Section 131(1A), Section 132, Section 144.

Roshan Motors v. ITO (93 Taxmann.com 485)

Ajay Bakliwal, Kota vs. ACIT, Central Cirle, Kota

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

ITA 1277/JPR/2024[2015-16]Status: DisposedITAT Jaipur11 Apr 2025AY 2015-16

For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…![](_page_0_Picture_0.jpeg) # vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, > vk;dj vihy l a-@ITA Nos. 1276 & 1277/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 | Ajay Bakliwal | cuke | ACIT, | | | |------------------------------------------------------------|------|-----------------------|--|--| | C 6 Vallabh Bari, Vallabh…

Right Channel Construction Pvt Ltd, Mumbai vs. ACIT, Circle 13(3)(2), Mumbai

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

ITA 2613/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Dec 2024AY 2016-17

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhanassessment Year : 2016-17 Right Channel Constructions Acit, Circle-13(3)(2), Pvt. Ltd., Room No. 229, 101, 1St Floor, Vs. 2Nd Floor, Kailash Ramkripa Chs, Aayakar Bhavan, Kailashpuri Road, M.K.Road, Upper Govind Nagar, Mumbai. Malad East, Mumbai Pan : Aaecr2174D (Appellant) (Respondent) Assessee By : Shri Prakash Jhunjhunwala Revenue By : Smt. Sanyogita Nagpal, Cit-Dr Date Of Hearing : 12-11-2024 Date Of Pronouncement : 17-12-2024

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2016-17 Right Channel Constructions ACIT, Circle-13(3)(2), Pvt. Ltd., Room No. 229, 101, 1st Floor, vs. 2nd Floor, Kailash Ramkripa CHS, Aayakar Bhavan, Kailashpuri Road, M.K.Road, Upper Govind Nagar, Mumbai. Malad East, Mumbai PAN : AAECR2174D (Appellant) (Respondent) Assessee by : Shri Prakash Jhunjhunwala Revenue by : Smt. Sanyogita Nagpal, CIT-DR Date of Hearing : 12-11-2024 Date of Pronouncement : 17-12-2024 PER B.R. BASKARAN, A.M : The as…

Deepa Pamnani, Mumbai vs. ITO Ward 20(1)(4), Mumbai

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

ITA 4309/MUM/2023[2015-16]Status: DisposedITAT Mumbai18 Jun 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Ms. Deepa Pamnani Vs. The Income Tax Officer Pamnanai Hospital & Ward 20(1)(1) Research Center Piramal Chamber 33 Cf +6Qc , Railway Station Lal Baug Road, Prem Colony, Mandasur Mumbai 400012 Madhya Pradesh 458001 Pan Cstpp4472L (Appellant) (Respondent) Pan No. Akepg6370P Appellant By : Shri Bhupendra Shah Ca & Mr. Kapil Jain Ca Revenue By : Smt. Mahita Nair, Dr Date Of Hearing: 30.05.2024 Date Of Pronouncement : 18.06.2024 O R D E R Per Prashant Maharishi, Am:

For Appellant: Shri Bhupendra Shah CA and Mr. Kapil Jain CAFor Respondent: Smt. Mahita Nair, DR

Section 143Section 54FSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SUNIL KUMAR SINGH, JM Ms. Deepa Pamnani Vs. The Income tax officer Pamnanai Hospital & Ward 20(1)(1) Research center Piramal Chamber 33 CF +6QC , railway Station Lal Baug Road, Prem Colony, Mandasur Mumbai 400012 Madhya Pradesh 458001 PAN CSTPP4472L (Appellant) (Respondent) PAN No. AKEPG6370P Appellant by : Shri Bhupendra Shah CA and Mr. Kapil Jain CA Revenue by : Smt. Mahita Nair, DR Date of hearing: 30.05.2024 Date of pronouncement : 18.06.2024 O R D E R PER PRASHANT MAHARISHI, AM: 1. This appeal is filed by Ms.…

Prashant Pitti, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 3032/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year 2016-17 Prashant Pitti, Vs. Acit, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. Pan Awxpp4522D (Appellant) (Respondent)

For Appellant: Shri Nirbhay Mehta, Adv. &For Respondent: Shri P N Barnwal, CIT (DR)

Section 131Section 132Section 143(3)Section 153ASection 250Section 251(1)(a)Section 68Section 69A

…ITA No.- 3032/Del/2022 Prashant Pitti INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2016-17 Prashant Pitti, Vs. ACIT, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. PAN AWXPP4522D (Appellant) (Respondent) Assessee by: Shri Nirbhay Mehta, Adv. & Shri Anoop Mehta, CA Department by: Shri P N Barnwal, CIT (DR) Date of Hearing: 21.11.2023 Date of 07.02.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM This appeal filed by the assessee is directed against the order dated 28.10.2022 of the…

Rashmi Ameya Developers Housing & Estate Realtors P. Ltd., Palghar vs. ACIT, Central Circle-3, Thane

In the result, all the five appeals of the assessee are dismissed

ITA 1990/MUM/2020[2011-12]Status: DisposedITAT Mumbai30 Mar 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 Rashmi Ameya Developers Acit, Central Circle-3, 6Th Floor, Ashar It Park, Road No. Housing & Estate Realtors Pvt. Ltd., Vs. D Ii, 01 02, Akanksha Commercial 16Z, Wagale Industrial Estate, Complex, Opp. Sajavat Complex, Thane-400 604. Achole Road, Nallasopara, Dist. Palghar-401 203. Pan No. Aaecr 8508 H Appellant Respondent

For Appellant: Mr. Subhodh Ratnaparkhi, ARFor Respondent: Mr. Prabhat Kumar Gupta, CIT-DR

Section 132Section 132(4)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 Rashmi Ameya Developers ACIT, Central Circle-3, 6th floor, Ashar IT Park, Road No. Housing & Estate Realtors Pvt. Ltd., Vs. D II, 01 02, Akanksha Commercial 16Z, Wagale Industrial Estate, Complex, Opp. Sajavat Complex, Thane-400 604. Achole Road, Nallasopara, Dist. Palghar-401 203. PAN No. AAECR 8508 H Appellant Respondent Assessee…

Chandralok Hotels Limited, Hyderabad vs. DCIT, Circle-1(2), Hyderabad

ITA 300/HYD/2017[2011-12]Status: DisposedITAT Hyderabad27 Aug 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2011-12 Chandra Lok Hotels Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Circle – 1(2), Hyderabad. Pan – Aaccc 9912 A (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Rajat Mitra Date Of Hearing: 19/07/2021 Date Of Pronouncement: 27/08/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rajat Mitra

Section 143(3)Section 50CSection 50OSection 5O

…taxmann 352 (HC Mad) 3. Lalitha Karan Vs. ITAT, ITA No. 1130/Hyd/2015 4. Ajay Kochar Vs. ITO, ITA No. 1066/Hyd/2017 5. Smt. Chalasani Nagar Ratna Kumari Vs ITO, 70 taxmann.com 104 6. Rahul G Patel Vs. DCIT, 97 Taxmann.com 598 7. Naresh Sunderlal Chug Vs. ITO, 93 Taxmann.com 485 8. Sunil Narang Vs. DCIT, ITA No. 1506/Hyd/2017 9. Babu Reddy Vs. ITO, ITA No. 1028/Hyd/2016 10. DCIT Vs. Venkat Reddy, 32 Taxmann.com 324 :- 8 -: Chandra Lok Hotels Ltd., Hyderabad. 6. The ld. DR, on the other hand, submitted that the sale deed of property was executed on 24th January, 2011 by GPA holder. He, therefore, submitted that t…