102 (Gujarat)\n• Shree Siddhi Infrabuild (P.) Ltd. v. Principal Commissioner of Income\nTax

172 Taxmann.com 232High Court2025#13586 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 263Section 143(3)Section 144BSection 147Section 148Section 14ASection 151Section 8D

Issues it is cited on

erroneous and prejudicialaddition u/s 68section 263unexplained expenditureaccommodation entryescapement of incomereason to believesection 26reassessment proceedingsscrutiny assessmentgenuineness of the transactionsection 144b

Judgments citing 102 (Gujarat)\n• Shree Siddhi Infrabuild (P.) Ltd. v. Principal Commissioner of Income\nTax

Studds Accessories Limited, Faridabad vs. The Principal Commissioner of Income Tax, Faridabad

In the result, appeal filed by the assessee is allowed

ITA 3570/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Vishal Kalkra, Adv &For Respondent: Sh. Avikal Manu, CIT DR
Section 14Section 143(3)Section 144BSection 263Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21) Studds Accessories Limited Vs. PCIT Plot No. 918, Sector 68, IMT Faridabad Faridabad 121004 (PAN: AACCS4217Q) ASSESSEE BY : Sh. Vishal Kalkra, Adv & Ms. Reema Grewal, CA & Ms. Snigdha Gautam, Adv REVENUE BY : Sh. Avikal Manu, CIT DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Pr…

Choksi Ranchhodlal Kishordas, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 558/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2013-14

Bench: us, A.Y. 2013-14, in the case of the assessee. According to the Ld. PCIT, the reasons for which the case of the assessee was reopened was not properly inquired into by the AO and, therefore, the assessment order, according to him, was erroneous causing prejudice to the Revenue for not having made any addition on account of income which was believed to have escaped assessment in the case of the assessee. The reopening, it transpires, was resorted to on finding that the assessee had received

For Appellant: Shri Rushin Patel, ARFor Respondent: Shri Rignesh Das, CIT.DR
Section 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 558/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ Choksi Ranchhodlal Principal Commissioner Kishordas of Income Tax Vs. 2219/1, Manekchowk, Opp. Ahmedabad-1, Police Chowki, Ahmedabad, Ahmedabad Gujarat – 380001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACFC1913A (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Rushin Patel, AR ""यथ" क" ओर से/Respondent by : Shri Rignesh Das, CIT.DR Date of Hearing 17/12/2025 09/02/2026…

Tejashree Atul Patil, Pune vs. Pr.CIT - 2, Pune

In the result, appeal of the assessee is dismissed

ITA 927/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.V.DeshpandeFor Respondent: Shri Amit Bobde
Section 147Section 148Section 263Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.927/PUN/2025 Assessment Year : 2015-16 Tejashree Atul Patil Vs. PCIT, Pune-2 Shop No. 7, Shivamrut Bhusari Colony, Paud Road 411038, Maharashtra PAN: ABJPP1592L Appellant Respondent Appellant by : Shri C.V.Deshpande Respondent by : Shri Amit Bobde Date of hearing : 18.08.2025 Date of pronouncement : 08.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is d…

A and J Industrial and Financial Consultancy Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle 3, Jaipur

ITA 85/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Aug 2025AY 2014-15
For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Rajesh Ojha, CIT-DR, &
Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR श्री गगन गोयल, लेखा सदस्य एवं श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ ITA No. 85/JPR/2025 निर्धारणवर्ष / Assessment Year : 2014-15 A And J Industrial And Financial बनाम The Assistant Commissioner of Consultancy Pvt. Ltd. 137-138 Jhotwara Industrial Area, Jaipur. Vs. Income Tax, Central circle-3, Jaipur. स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AADCA3089P अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA No. 269/JPR/20…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur, Ambedkar Circle vs. A and J Industrial and Financial Consultancy Private Limited, Jhotwara

ITA 269/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Aug 2025AY 2014-15
For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Rajesh Ojha, CIT-DR, &
Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR श्री गगन गोयल, लेखा सदस्य एवं श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 85/JPR/2025 निर्धारणवर्ष / Assessment Year : 2014-15 A And J Industrial And Financial बनाम The Assistant Commissioner of Consultancy Pvt. Ltd. 137-138 Jhotwara Industrial Area, Jaipur. Vs. Income Tax, Central circle-3, Jaipur. स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AADCA3089P अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA No. 269/JPR/2…

Ban Labs Private Limited, Rajkot vs. The Principal Commissioner of Income Tax-1, Rajkot

In the result, appeal filed by the assessee is allowed

ITA 202/RJT/2024[2018-19]Status: DisposedITAT Rajkot19 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.202/Rjt/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner Of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb8999C (Appellant) (Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 143(1)Section 143(3)Section 144BSection 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.202/RJT/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB8999C (Appellant) (Respondent) Appellant by : Shri D.M. Rindani, AR Respondent by : Shri Sanjay Punglia, CIT DR Date of Hearing : 04/06/2025 Date of Pronouncement : 19/08/2025 आदेश / O R D E R Per,…

Children Welfare Trust (Regd), Faridabad vs. CIT Exemption, Chandigarh

In the result, Appeal of the Assessee is allowed

ITA 3637/DEL/2024[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3637/Del/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/O. Gita Balniketan Senior Assessment Centre, Secondary School, 3-E, Nit, Delhi (Nafac) Faridabad Delhi Pan: Aabtc6957B Appellant Respondent Assessee By Sh. Pavan Ved, Adv, Shri Mohit Gupta, Ca, Sh. Mirza, Ca & Shri Sarthakkh Aggarwal, Ca Revenue By Ms.Pooja Swaroop, Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 08/08/2025

Section 11(6)Section 139Section 143(3)Section 147Section 148Section 263

…1 ITA No. 3637/Del/2024 Children Welfare Trust Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 3637/DEL/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/o. Gita BalNiketan Senior Assessment Centre, Secondary School, 3-E, NIT, Delhi (NaFAC) Faridabad Delhi PAN: AABTC6957B Appellant Respondent Assessee by Sh. Pavan Ved, Adv, Shri Mohit Gupta, CA, Sh. Mirza, CA and Shri Sarthakkh Aggarwal, CA Revenue by Ms.Pooja Swaroop, CIT(DR) Date of Hearing 24/07/…

102 (Gujarat)\n• Shree Siddhi Infrabuild (P.) Ltd. v. Principal Commissioner of Income\nTax (172 Taxmann.com 232) — Cited in 7 Judgments | BharatTax