Roshanbabu Mohhomad Hussein Merchant v. CIT

144 Taxmann 720High Court2005#16743 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 144B Section 48

Judgments citing Roshanbabu Mohhomad Hussein Merchant v. CIT

Incometax Officer, Ward-3(1), Visakhapatnam vs. Surendra Nath Gubbala, Visakhapatnam

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

…Sons Vs. CIT (2002) 147 Taxmann 629 (Cal). iii) CIT Vs. P. Rajendran (1981) 127 ITR 810 (Ker). iv) CIT Vs. A. Venkataraman (1982) 137 ITR 846 (Mad). v) Damodar G. Nagolia Vs. CIT (2007) 12 SOT 600 (Mum). vi) CIT Vs. Roshanbabu Mohammed Hussain Merchant (2002) 144 Taxmann 720 (Bom). vii) Rajendra Mining Syndicate Vs. CIT (1991) 43 ITR 460 (AP). viii) CIT Vs. Jagadish Sugar Mills (1974) Tax LR 526 (All.) ix) CIT Vs. MD Manohar Rao (1985) 155 ITR 696 (AP). x) Rohtak Textile Mills Ltd (1982) 138 ITR 195 (Del). xi) B.N. Pinto Vs. CIT (1974) 96 ITR 306 (Kar). xii) CIT Vs. C.V. Soundararajan (1984) 150 ITR 80 (Mad). xii…

Surajkumar & Sons, Mumbai vs. ITO 21 (3)(4), Mumbai

In the result ground no. 2 raised by the assessee is partly allowed for statistical purpose

ITA 258/MUM/2019[2010-11]Status: DisposedITAT Mumbai20 Jul 2023AY 2010-11

Bench: Shri O.P. Kant, Accountant, Member & Ms. Kavitha Rajagopalm/S Surajkumar & Sons 302,-C, Shivshakti Chs Ltd., Kashinath Dhuru Marg, Agar Bazar, Prabhadevi, Mumbai-400025. Pan: Aaqfs4464G ...... Appellant Vs. Ito – 21(3)(4), 206, Piramal Chambers, Parel, Lalbaug, Mumbai-400012 ..... Respondent

For Appellant: Sh. Dalpat Shah, ARFor Respondent: Sh. Kishor Dhule- CIT-DR

Section 142(1)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI O.P. KANT, ACCOUNTANT, MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s Surajkumar & Sons 302,-C, Shivshakti CHS Ltd., Kashinath Dhuru Marg, Agar Bazar, Prabhadevi, Mumbai-400025. PAN: AAQFS4464G ...... Appellant Vs. ITO – 21(3)(4), 206, Piramal Chambers, Parel, Lalbaug, Mumbai-400012 ..... Respondent Appellant by : Sh. Dalpat Shah, AR Respondent by : Sh. Kishor Dhule- CIT-DR Date of hearing : 24/04/2023 Date of pronouncement : 20/07/2023 ORDER PER KAVITHA RAJAGOPAL, J.M: This appeal has been filed by the assessee challenging the…

Neptune Polymers Pvt.Ltd., Ahmedabad vs. The ITO, Ward-3(1)(1), Ahmedabad

In the result, Ground Number 5 of the assessee’s appeal is dismissed

ITA 249/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad30 May 2022AY 2015-16

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R

Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Neptune Polymers Pvt. The ITO, Ltd. 529/10/1 Old Daliya Ward-3(1)(1), Building Opp. Town Hall, Vs Ambawadi, Ellis Bridge, Ahmedabad Ahmedabad Ltd. PAN: AAACN9080A (Respondent) (Appellant) Assessee by: Shri S.N. Divatia, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 16-03-2022 Date of pronouncement : 30-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal f…

Balram Shitaldas Ahuja, Kolhapur vs. Income-Tax Officer, Ward 1(4), Kolhapur

Appeal is allowed in above terms

ITA 454/PUN/2020[2011-12]Status: DisposedITAT Pune26 May 2022AY 2011-12

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.454/Pun/2020 िनधा"रण वष" / Assessment Year: 2011-12 Balram Shitaldas Ahuja, Vs. Ito, Ward-1(4), Kolhapur. 36/1, Gandhinagar, Dist. Kolhapur-416119. Pan : Aaxpa2878D Appellant Respondent Assessee By : Shri Pramod Shingte Revenue By : Shri Arvind Desai Date Of Hearing 23.05.2022 : Date Of Pronouncement 26.05.2022 : आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Cit(A)-1 Kolhapur’S Order Dated 06.03.2020 Passed In Case No.Itba/Apl/S/250/2019-20/1026214501(1) Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short The Act. Heard Both The Parties. Case File Perused. 2. The Assessee’S Sole Substantive Grievance Contested During The Course Of Hearing Challenges Correctness Of Both The Lower Authorities Action Disallowing Its Mortgage Expenditure Of Rs.55

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai

Section 143(3)Section 48

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.454/PUN/2020 िनधा"रण वष" / Assessment Year: 2011-12 Balram Shitaldas Ahuja, Vs. ITO, Ward-1(4), Kolhapur. 36/1, Gandhinagar, Dist. Kolhapur-416119. PAN : AAXPA2878D Appellant Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri Arvind Desai Date of hearing 23.05.2022 : Date of pronouncement 26.05.2022 : आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2011-12 arises against the CIT(A)-1 Kolhapur’s order dated 06.03.2020 passed in case no.ITBA/APL/S/25…

Green Habitats Private Limited, Mumbai vs. ACIT-3(1)(2), Mumbai

In the result, these appeals stand dismissed

ITA 5991/MUM/2017[2014-15]Status: DisposedITAT Mumbai06 Mar 2020AY 2014-15

Bench: Shri Shamim Yahya (Am) & Shri Ramlal Negi (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 5991/Mum/2017 (Assessment Year 2014-15) Green Habitats Pvt. Ltd. DCIT, Circle-3(1)(2) Vs. 514, Dalamal Towers Room No. 607 211, FPJ Marg Aayakar Bhavan Nariman Point M.K. Road Mumbai-400 021. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 6452/Mum/2017 (Assessment Year 2014-15) ACIT, Circle-3(1)(2) Green Habitats Pvt. Ltd. Vs. Room No. 607 514, Dalamal Towers Aayakar Bhavan 211, FPJ Marg M.K. Road Nariman Point Mumbai-400 020. Mumbai-400 021. (Appellant) (Respondent) PAN : AACCG6559P A…