1. CIT (Central-1) v. Aquatic Remedies (P.) Ltd.

113 Taxmann.com 451Supreme Court of India2020#14705 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 148 Section 133A Section 143(3)Section 145(3)Section 147 Section 151 Section 250

Judgments citing 1. CIT (Central-1) v. Aquatic Remedies (P.) Ltd.

Vaibhav Reality Development Limited, Vadodara vs. The Income Tax Officer, Ward-2(1)(1) (Old Ward-2(1)(4)), Vadodara

In the result, the appeal of the asessee is allowed in above terms

ITA 1325/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad21 Apr 2026AY 2014-15

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

Section 133ASection 143(1)Section 143(3)Section 144Section 147(2)(b)Section 148Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1325/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2014-15) बनाम Vaibhav Reality The Income Tax Officer Ward-2(1)(1), Vadodara Development Limited / 4th Floor, Vaibhav Building, [Old: Ward: 2(1)(4)] Vs. 39/1, Arunoday Society, Alkapuri, Vadodara, Gujarat- 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCR2956D (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, AR ""यथ" क" ओर से/Respond…

Divya Engicon Private Limited, Bhagalpur, Dumka vs. ITO, Deoghar

In the result, the appeal of the assessee is allowed

ITA 2/RAN/2025[2015-16]Status: DisposedITAT Ranchi21 Aug 2025AY 2015-16

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaydivya Engicon Private Limited, I.T.O., Divya Place, Bhagalpur Road, Opp.- Deoghar. Vs. Rajdoot Showroom, Dumka-814101 (Jharkhand) Pan No. Aadcd 2053 Q Appellant/ Assessee Respondent/ Revenue

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Divya Engicon Private Limited, I.T.O., Divya Place, Bhagalpur Road, Opp.- Deoghar. Vs. Rajdoot Showroom, Dumka-814101 (Jharkhand) PAN No. AADCD 2053 Q Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, AR. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 21/08/2025 Date of pronouncement 21/08/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Del…

Assistant Commissioner of Income Tax, Circle-Shillong, Shillong vs. M/S. Macil Projects (P) Limited, Byrnihat

The appeal stand dismissed

ITA 462/GTY/2019[2016-17]Status: DisposedITAT Guwahati09 Nov 2021AY 2016-17

For Appellant: Shri Kishor Jain, CA- Ld. ARFor Respondent: Shri N.T. Sherpa. Ld. JCIT-Sr.DR

Section 143(3)Section 147Section 148Section 151

…pronouncements. In fact, SLP filed by the department against the decision of Hon’ble Bombay High Court in CIT V/s Aquatic Remedies (P) Ltd. (96 Taxmann.com 609; 25/07/2018) has already been dismissed by Hon’ble Supreme Court on 29/11/2019 which is reported at 113 Taxmann.com 451. 7. Resultantly, the appeal stand dismissed. Order pronounced on 09th November, 2021. (Lalit Kumar) (Manoj Kumar Aggarwal) "ाियक सद" / Judicial Member लेखा सद" / Accountant Member Kolkata; िदनांक Dated: 09/11/2021 Biswajit, Sr. P.S. आदेशकी"ितिलिपअ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/ The Appellant: ACIT, Circle, Shillong 2. "…

Aries Marketers Private Limited, Allahabad vs. Commissioner of Income Tax (Appeals), Allahabad

In the result, appeal filed by the assessee is allowed

ITA 141/ALLD/2019[2007-08]Status: DisposedITAT Allahabad11 Feb 2021AY 2007-08

Bench: Shri Vijay Pal Raoassessment Year: 2007-08

For Appellant: Shri S.K. Khanduja, AdvocateFor Respondent: Shri A.K. Singh, CIT (DR)

Section 143(3)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ‘SMC’ ALLAHABAD [THROUGH VIRTUAL COURT] BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2007-08 Aries Marketers Pvt. Ltd., v. CIT(A), C-27, Mehdauri Colony Aaykar Bhawan, Teliarganj, Allahabad 38. M.G. Marg, Civil Lines, Allahabad TAN/PAN:AAECA 4542J (Appellant) (Respondent) Appellant by: Shri S.K. Khanduja, Advocate Respondent by: Shri A.K. Singh, CIT (DR) Date of hearing: 15.02.2021 Date of pronouncement: 17.02.2021 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 08.08.2019…

Valuvally Service Co-Op Bank Ltd, Aluva vs. The ITO, Aluva

In the result, the appeals filed by the assessee are allowed for statistical

ITA 108/COCH/2020[2011-12]Status: DisposedITAT Cochin08 Jul 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 147Section 148Section 151(2)Section 80PSection 80P(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM ITA Nos. 107 & 108/Coch/2020 & S.P. Nos. 102&103/Coch/2020 Assessment Years: 2010-11 & 2011-12 M/s. Valuvally Service Co- Vs. The ITO Ward-3, Aluva operative Bank Ltd., Valuvally, North Paravur, Koonammavu P.O., Aluva-683 518. [PAN:AAAAV 9909J] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shri Sherin, CA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of hearing 08/07/2020 08th/07/2020 Date of pronouncement O R D E R Per GEORGE GEORGE K.,JM These two appeals at the in…

Valuvally Service Co-Op Bank Ltd, Aluva vs. The ITO, Aluva

In the result, the appeals filed by the assessee are allowed for statistical

ITA 107/COCH/2020[2010-11]Status: DisposedITAT Cochin08 Jul 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 147Section 148Section 151(2)Section 80PSection 80P(2)