Sh. Omar Salay Mohammed Sait v. CIT

73 Taxmann.com 253High Court2016#21447 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 148 Section 132 Section 132(4)Section 147 Section 148B Section 115BBE Section 132A Section 133A

Issues it is cited on

documents seized section 132(4)salary undisclosed income section 132 section 25 section 148 person document

Judgments citing Sh. Omar Salay Mohammed Sait v. CIT

THE DCIT, CENTRAL CIRCLE-2, VADODARA vs. M/S. SIGMA INSTITUTE OF TECHNOLOGY AND ENGINEERING,, VADODARA

In the result, appeal filed by the Revenue is partly allowed

ITA 197/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2008-09

Bench: the Hon'ble Settlement Commission.

For Appellant: Shri Alpesh Parmar, CIT.DRFor Respondent: Shri Tushar Hemani, Sr. Advocate &

Section 132Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 197/Ahd/2020 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2008-09) वष" Deputy Commissioner of बनाम बनाम/ बनाम बनाम M/s. Sigma Institute of Income-tax Technology & Vs. Central Circle-2, 608, 6th Engineering Floor, Aaykar Bhavan, At + Post- Bakrol, Near Race Course Circle, Madhavnagar, Ajwa Vadodara - 390007 Nimeta Road, Taluka- Waghodia, Dist.- Vadodara, Gujarat - 391760 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAJTS7182G (Appel…

HOMELIFE BUILDCON PRIVATE LIMITED,SUNVIEW ENCLAVE, AYALI KALAN, LUDHIANA,PUNJAB vs. SMT. SAMANDEEP KAUR DCIT-CENTRAL CIRCLE-1, LUDHIANA, PUNJAB

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. HOMELIFE BUILDCON PVT. LTD., LUDHIANA

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 153D

DCIT , COIMBATORE vs. M/S SRS TRADING COMPANY , ERODE

In the result, the appeal filed by the Revenue as well as CO filed by the assessee are dismissed

ITA 938/CHNY/2022[2019-2020]Status: DisposedITAT Chennai23 Jun 2023AY 2019-2020

Bench: Shri V. Durga Rao & Shri Arun Khodpiaआयकर अपील सं./I.T.A. No.938/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-2020 & C.O. No. 15/Chny/2022 [In Ita No. 938/Chny/2022] The Deputy Commissioner Of Vs. M/S. Srs Trading Company, Income Tax, Central Circle 1, 23/4, Venkatachalam Street, No. 63, Race Course Road, Erode 638 001. Coimbatore 641 018. [Pan:Adifs8621A] (अपीलाथ"/Appellant) (Respondent/Cross Objector) Department By : Shri D. Hema Bhupal, Jcit Assessee By : Shri S. Sridhar, Advocate (Erode) सुनवाई की तारीख/ Date Of Hearing : 20.06.2023 घोषणा की तारीख /Date Of Pronouncement : 23.06.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 26.07.2022 Relevant To The Assessment Year 2019-20. The Grounds Raised By The Revenue Are As Under: 1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law. 2. The Learned Cit(A) Erred In Holding That The Action Of The Assessing Officer In Estimating The Suppression Of Sales @ 200% By Extrapolation Based On The Evidence Available For 3 Months Is Not Acceptable.

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri D. Hema Bhupal, JCIT

Section 133A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी अ"ण खोडिपयॎ, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Arun Khodpia, Accountant Member आयकर अपील सं./I.T.A. No.938/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-2020 & C.O. No. 15/Chny/2022 [in ITA No. 938/Chny/2022] The Deputy Commissioner of Vs. M/s. SRS Trading Company, Income Tax, Central Circle 1, 23/4, Venkatachalam Street, No. 63, Race Course Road, Erode 638 001. Coimbatore 641 018. [PAN:ADIFS8621A] (अपीलाथ"/Appellant) (Respondent/Cross Objector) Department by…