How many judgments cite (vi) Daulatram Rawatmull v. CIT?

27 judgments on BharatTax cite (vi) Daulatram Rawatmull v. CIT (48 ITR 254), spanning 2020 to 2026.

Which sections of the Income Tax Act does (vi) Daulatram Rawatmull v. CIT come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 69B, Section 153A, Section 132(4), Section 68.

(vi) Daulatram Rawatmull v. CIT

48 ITR 254High Court1963#4362 most cited

What is (vi) Daulatram Rawatmull v. CIT authority for?

When an amount is credited in business books, it is a reasonable inference that it is a receipt from business, and unexplained stock in trade is not covered by section 69B.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Also referred to as

Daulatram Rawatmull v CIT · section 69B · unexplained stock in trade · business receipts · cash credits · inference from books · section 68 · section 69D · section 115BBE · income from business

Sections most often in play

Section 115BBE Section 143(3)Section 69B Section 153A Section 132(4)Section 68 Section 69C Section 28

Issues it is cited on

abatement of assessment section 4(1)section 153a proceedings section 69d warrant of authorisation section 71 third party information section 158bd section 60 surrender of income section 69b set off of losses

Judgments citing (vi) Daulatram Rawatmull v. CIT

Shri Deepak Setia, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA No

ITA 112/ASR/2023[2019-2020]Status: DisposedITAT Amritsar17 Jul 2023AY 2019-2020

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.112/Asr/2023 Assessment Year: 2019-20

Section 115BSection 133ASection 139(1)Section 144Section 250Section 68Section 69A

…other than business. Therefore. in our opinion, it is not unreasonable to hold that any amount representing secret income arose out of business of the firm.” Further, same view has been taken by Calcutta High Court in case of Mansfield and Sons v. CIT [1963] 48 ITR 254. 4.3. Further, respectfully reliance is also placed on the following judgments: Hon’ble ITAT-Chandigarh Bench in the case of M/s. Sham Jewellers in ITA No. 375/CHD/2022, date of order-22/08/2022wherein, it has been held as under: "Ground Nos. 8 El 9 challenge the action of the lower authorities in applying the provisions of section 115BBE and I.T.…

Jitendra Nemichand Gupta, Surat vs. ITO, Ward-2(3)(2), Surat

In the result, the ground No

ITA 211/SRT/2021[2017-18]Status: DisposedITAT Surat30 Jun 2023AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Jitendra Nemichand Gupta, I.T.O., B-102, Swastik Woods, Vesu, Ward-2(3)(2), Vs. Surat-395007. Surat. Pan No. Ammpg 2317 A Appellant/ Assessee Respondent/ Revenue

Section 254(1)

…oksi Vs ACIT Tax Appeal No. 149 of 2003 (14) Green Associates Vs PCIT Tax Appeal No. 1199 of 2018 (Guj)] (15) CIT Vs Mhaskar General Hospital in Tax Appeal No. 1474 of 2009 (Guj) (16) Daulataram Rawatmull Vs CIT 64 ITR 593 (Cal) (17) Mansfield and Sons Vs CIT 48 ITR 254 (Cal.) 6. On the other hand, the ld. Sr. DR for the revenue supported the orders of lower authorities. The ld. Sr. DR submits that certificate of sub-broker was issued by Akbar Online Booking Pvt. Ltd., thus admittedly the assessee was not a travel agent of IRCTC. The concession of receiving old currency nots was available to railway counters only…

Thakordas Parekh & Sons, Na vs. Arivs.Income Tax Officer, Ward-5, Navsari

In the result, ground No. 2 & 3

ITA 167/SRT/2022[2017-18]Status: DisposedITAT Surat30 Mar 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.167/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) Thakordas Parekh & Sons Income Tax Officer, Ward-5, Bazar Street, Chikhli, Navsari, 204, 2Nd Floor, Vs Navsari-396530 Income Tax Office, Pan No: Aabft 4593 J Charpool, Awabaug, Navsari-396445 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05.01.2023 उ"घोषणा क" तार"ख/Date Of 30.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 23.03.2022 For Assessment Year 2017-18, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-5, Navsari / Assessing Officer In Assessment Order Passed Under Section 144 R.W.S143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Thakordas Parekh & Sons Of Assessing Officer In Rejecting The Books Of Accounts U/S 145(3) Of The Act.

Section 115BSection 144Section 145(3)Section 254(1)Section 68

…en Associates vs. PCIT -Tax Appeal No.1199 of 2018 (Guj)  DCIT vs. Radhe Developers India Ltd. 329 ITR 1 (Guj)  CIT vs. Mhaskar General Hospital in Tax Appeal No.1474 of 2009 (Guj)  Daulatram Rawatmull vs. CIT 64 ITRT 593 (Cal)  Mansfield and Sons vs. CIT 48 ITR 254 (Cal) 13 Thakordas Parekh & Sons  CIT vs. Chensing Ventures (2007) 291 ITR 258 (Mad)  CIT vs. S.K. Srigir & Bros. 171 Taxman 264 (Kar) 10. On the other hand, Ld. Senior Departmental Representative (Ld. Sr-DR) for the Revenue supported the order of lower authorities. The ld Sr DR for the revenue submits that all the submissions made by ld AR fo…

ACIT (OSD), Ward - 12(3), Kolkata vs. M/S. Amrabathi Investra Pvt. Ltd., Kolkata

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 365/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Jun 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT

Section 131Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…ITR 415 where sums found credited in the books of the assessee were treated as business profits. Similarly, view has also been taken by Hon’ble Calcutta High Court in the case of CIT vs. Margaret’s Hope Tea Co. Ltd. 201 ITR 747 and Mansfield and Sons vs. CIT 48 ITR 254. Further, the Act has also been amended to deny set of loss for such kind of income but the amendment is effective from 01.04.2017. In view of the above, the ground raised by the assessee is allowed and the Assessing Officer is directed to allow set off of derivative loss as business loss (amounting to Rs. 20,17,97,265/-) against the addition made…

Amrabathi Investra Pvt. Ltd., Kolkata vs. ITO, Ward - 12(3), Kolkata

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 231/KOL/2018[2009-10]Status: DisposedITAT Kolkata12 Jun 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.231/Kol/2018 ("नधा"रणवष" / Assessment Year:2009-10)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT

Section 131Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

ACIT, Circle-1, Burdwan vs. M/S. Bardhaman Dharmaraj Paper Mill Pvt. Ltd., Burdwan

ITA 910/KOL/2019[2015-16]Status: DisposedITAT Kolkata03 Jan 2020AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year : 2015-16

Section 143(3)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “"व” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year : 2015-16 ACIT, Circle-1 M/s Bardhman Dharmaraj Burdwan, Court Paper Mill Pvt. Ltd., Compound, Kanchari V/s. Village-Konerpara, Road, P.OI.& Dist. Purba P.O.Kalanabagram, Dist. Burdwan-713101 Purba Burdwan-713124 [PAN No.AAECB 0141 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year : 2015-16 Bardhaman Dharmaraj ACIT, Circle-2, Paper Mills (P) Ltd., C/o Aayakar Bhawan, Subash Agarwal & V/s. Annexe, Court As…

M/S. Bardhaman Dharmaraj Paper Mill Pvt. Ltd., Burdwan vs. ACIT, Circle-2, Burdwan

ITA 1187/KOL/2019[2015-16]Status: DisposedITAT Kolkata03 Jan 2020AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year : 2015-16

Section 143(3)Section 68