1. Smt. Prabha Sharma v. ITO

113 TTJ 89Income Tax Appellate Tribunal2008#16504 most cited
5

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

Sections most often in play

Section 200ASection 206CBSection 234ESection 250

Issues it is cited on

section 200a(1)section 200asection 234esection 200appeal before cit(a)section 20section 234first appealsection 23reasonable causecondonation of delayappeal before the tribunal

Judgments citing 1. Smt. Prabha Sharma v. ITO

Paschion Restaurants Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Ghaziabad

The appeal of the assessee is dismissed

ITA 4335/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Nov 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Years: 2013-14]

Section 200ASection 200A(1)Section 234ESection 250

…n and financial constraints. It is further stated by the appellant that it has acted promptly and in good faith upon becoming aware of the recovery action. Assessee further relied upon the following judicial pronouncements: 1. Smt. Prabha Sharma v. ITO (2008) 113 TTJ 89 (Jaipur) 4 IT No.126 & 127/DDN/2025 2. Collector, Land Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) 3. Senior Bhosale Estate (HUF) v. ACIT (2019) 111 taxmann.com 180 (Bom) – 4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT (2015) 153 ITD 348 (Del-Trib) 5. Venus Remedies Ltd. v. ACIT (2018) 95 taxmann.com 76 (Chand…

Paschion Restaurants Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Ghaziabad

In the result all the appeals filed by the assessee are dismissed

ITA 4334/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Nov 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…n and financial constraints. It is further stated by the appellant that it has acted promptly and in good faith upon becoming aware of the recovery action. Assessee further relied upon the following judicial pronouncements: 1. Smt. Prabha Sharma v. ITO (2008) 113 TTJ 89 (Jaipur) 4 IT No.4331 to 4334/Del/2025 2. Collector, Land Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) 3. Senior Bhosale Estate (HUF) v. ACIT (2019) 111 taxmann.com 180 (Bom) – 4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT (2015) 153 ITD 348 (Del-Trib) 5. Venus Remedies Ltd. v. ACIT (2018) 95 taxmann.com 76 (Ch…

Paschion Restaurants Private Limited, New Delhi vs. Assistant Commission of Income Tax, Ghaziabad

In the result all the appeals filed by the assessee are dismissed

ITA 4333/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Nov 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…n and financial constraints. It is further stated by the appellant that it has acted promptly and in good faith upon becoming aware of the recovery action. Assessee further relied upon the following judicial pronouncements: 1. Smt. Prabha Sharma v. ITO (2008) 113 TTJ 89 (Jaipur) 4 IT No.4331 to 4334/Del/2025 2. Collector, Land Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) 3. Senior Bhosale Estate (HUF) v. ACIT (2019) 111 taxmann.com 180 (Bom) – 4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT (2015) 153 ITD 348 (Del-Trib) 5. Venus Remedies Ltd. v. ACIT (2018) 95 taxmann.com 76 (Ch…

Paschion Restaurants Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Ghaziabad

In the result all the appeals filed by the assessee are dismissed

ITA 4332/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Nov 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…n and financial constraints. It is further stated by the appellant that it has acted promptly and in good faith upon becoming aware of the recovery action. Assessee further relied upon the following judicial pronouncements: 1. Smt. Prabha Sharma v. ITO (2008) 113 TTJ 89 (Jaipur) 4 IT No.4331 to 4334/Del/2025 2. Collector, Land Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) 3. Senior Bhosale Estate (HUF) v. ACIT (2019) 111 taxmann.com 180 (Bom) – 4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT (2015) 153 ITD 348 (Del-Trib) 5. Venus Remedies Ltd. v. ACIT (2018) 95 taxmann.com 76 (Ch…

Paschion Restaurants Private Limited, New Delhi vs. Assisstant Commissioner of Income Tax, Ghaziabad

In the result all the appeals filed by the assessee are dismissed

ITA 4331/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Nov 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…n and financial constraints. It is further stated by the appellant that it has acted promptly and in good faith upon becoming aware of the recovery action. Assessee further relied upon the following judicial pronouncements: 1. Smt. Prabha Sharma v. ITO (2008) 113 TTJ 89 (Jaipur) 4 IT No.4331 to 4334/Del/2025 2. Collector, Land Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) 3. Senior Bhosale Estate (HUF) v. ACIT (2019) 111 taxmann.com 180 (Bom) – 4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT (2015) 153 ITD 348 (Del-Trib) 5. Venus Remedies Ltd. v. ACIT (2018) 95 taxmann.com 76 (Ch…

1. Smt. Prabha Sharma v. ITO (113 TTJ 89) — Cited in 5 Judgments | BharatTax