Roshan Motors v. ITO

93 Taxmann.com 485Income Tax Appellate Tribunal2018#5329 most cited

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.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

Roshan Motors v. ITO · section 251 · section 68 · enhancement of assessment · opportunity of being heard · show cause notice · natural justice · CIT(A) powers

Sections most often in play

Section 68Section 143(3)Section 251Section 131(1A)Section 132Section 144Section 147Section 148

Issues it is cited on

section 251genuineness of the transactionunexplained cash creditsection 153asection 132section 68section 25transferpersonsection 143companyindia

Judgments citing Roshan Motors v. ITO

Bharatbhai Mohanbhai Savani, Surat vs. DCIT, Central Circle-3, Surat

In the result, appeal of the assessee is allowed for statistical purposes

ITA 154/SRT/2019[2015-16]Status: DisposedITAT Surat06 Feb 2020AY 2015-16

Bench: Shri Sandeep Gosain & Shri O. P. Meenas. आ.अ.सं./I.T(Ss)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No .

…Page 1 of 13 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER S. आ.अ.सं./I.T(SS)A/ "नधा"रणव अपीलाथ" Appellant V ""यथ"/Respond No . I.T.A No. ष"/A Y: ent . 1 IT(SS)A 2009-10 Valjibhai B Vaghasiya, V Dy. to 06/SRT/2019 2011-12 B/10, Matruchhaya . Commissioner 5 07/SRT/2019 2012-13 Row House, Nana of Income Tax, & 08/SRT/2019 2013-14 Varachha Road, Surat Central Circle-3, 6 09/SRT/2019 2014-15 [PAN: AEPPV01031G] Surat 10/SRT/2019 & & ITA 166/SRT/2019 2015-16 7 IT(SS)A 2009-10 Suryakant Sakariya, V Dy. to 11/SRT/2019 2010-11…

M/S. Chadha Auto Agencies, Hubballi vs. The Income Tax Officer, Ward - 1(1), Hubbali

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

ITA 1201/BANG/2019[2015-16]Status: DisposedITAT Bangalore16 Oct 2019AY 2015-16

Bench: Shri N.V. Vasudevanassessment Year : 2015-16

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept
Section 251Section 32Section 38(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment year : 2015-16 Chadha Auto Agencies, Vs. The Income Tax Officer, “Mohan Plaza”, Deshpande Ward 1(1), Navanagar, Nagar, Hubballi – 580 029. Hubballi. PAN: AACFC 2883M APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of hearing : 10.10.2019 Date of Pronouncement : 16.10.2019 O R D E R This appeal by the assessee is against the order dated 29.03.2019 of the CIT(Appeals), Hubballi relating to assessment year 2015-16.…