101 ITD 405(MUM.) Arvee International v. Additional Commissioner of Income-tax, Range 19(1), Mumbai

25 Taxmann 341High Court1986#17379 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 139(1)Section 234C Section 263 Section 36(1)(va)

Judgments citing 101 ITD 405(MUM.) Arvee International v. Additional Commissioner of Income-tax, Range 19(1), Mumbai

Comer Industries India Private Limited, Bangalore vs. DCIT, Circle 2(2)(1), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 1228/BANG/2025[2017-18]Status: DisposedITAT Bangalore27 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Balasubramanyam, CAFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 234CSection 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 Comer Industries India Pvt. Ltd., Vs. The Deputy Commissioner 16A, Bommasandra Industrial of Income Tax, Area, Attibele Hobli, Circle 2(2)(1), Anekal Taluk, Bangalore 560099 Bangalore. PAN: AAGCC 1941H APPELLANT RESPONDENT Appellant by : Shri Balasubramanyam, CA Respondent by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.02.2026 Date of Pronouncement : 27.02.2026 O R D E R Per Prashant Maharishi, Vice Presid…

Rajendra and Ursula Joshi Holdings Private Limited, Jaipur vs. Principal Commissioner of Income Tax-1, Jaipur

In the result both the appeal of the assessee is allowed

ITA 192/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Rajendra and Ursula Joshi Food Industries Private Limited, Jaipur vs. Principal Commissioner of Incometax-1, Jaipur

ITA 191/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

Bench: Us On The Following Grounds In This Appeal;

For Appellant: Shri Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 133(6)Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 191/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Food Principal Commissioner of Industries Private Limited, Vs. Income Tax-1, Jaipur 603 Elements Mall, 6th Floor Ajmer Road, Jaipur- 302021. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCR 1374 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh v…

Rajendra and Ursula Joshi Skill Development Private Limited, Jaipur vs. Principal Commissioner of Income Tax-2, Jaipur

In the result both the appeal of the assessee is allowed

ITA 190/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 143(3)Section 263

ITO, New Delhi vs. M/S. Mother Dairy Fruit & Vegetable Pvt. Ltd., Delhi

In the result, Revenue’s appeal is dismissed and Cross objection of the Assessee

ITA 4705/DEL/2014[2005-06]Status: DisposedITAT Delhi05 Feb 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri S.D. Kapila, Adv. and Shri R.R. Maurya, AdvFor Respondent: Ms. Rinku Singh, Sr. DR

Section 139Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…Pvt. Ltd. (AM) (JM) 15. Submission filed before AO on march 7, 2013 16. Submission filed before AO vide letter dated March 11, 2013 17. Submission filed before AO vide letter dated March 18, 2013 18. Case laws i. Sapthagiri Finance & investments v. ITO (2012) 25 Taxmann 341 (Mad.) ii. Assistant Commissioner of Income-tax, Company Circle II(3), Chennai vs. Indo Swiss Exports Ltd [2012] 25 taxmann.com 85 (Chennai) iii. Commissioner of Income-tax, Faizabad vs. Adarsh Travel Bus Service [2012] 17 taxmann.com 140 (All.)] iv. Submission filed before CIT(A) vide letter dated May 28, 2014. Dated - 24.04.2018 19. Assesse…