129 Taxman 65 (SC) 1 2 Khatau Junkar Ltd. v. K. S. Pathania

61 Taxmann 157High Court1992#12034 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115BBESection 127Section 142(1)Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120permanent account numbereligible assesseesection 127

Judgments citing 129 Taxman 65 (SC) 1 2 Khatau Junkar Ltd. v. K. S. Pathania

DY. COMMISSIONER OF INCOME TAX, CIRCLE-16(1), C.R BUILDING, ITO NEW DELHI vs. M M HEALTHCARE LTD., PUSHPANJALI, EAST DELHI, ANAND VIHAR, DELHI

ITA 3522/DEL/2025[2022-23]Status: DisposedITAT Delhi17 Dec 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Dy. Commissioner Of Vs. M/S. M. M. Healthcare Ltd., Income Tax, Circle-16(1), Pushpanjali, East Delhi, New Delhi Anand Vihar, New Delhi Pan: Aaacm1799D (Appellant) (Respondent) With C.O. No.238/Del/2025 [Arising Out Of Ita No.3522/Del/2025] Assessment Year: 2022-23 M/S. M. M. Healthcare Ltd., Vs. Dy. Commissioner Of Income Pushpanjali, East Delhi, Tax, Circle-16(1), Anand Vihar, New Delhi New Delhi Pan: Aaacm1799D (Appellant) (Respondent) Assessee By Sh. Ruchesh Sinha, Adv. Ms. Monalisa Maity, Adv. Department By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 03.12.2025 Date Of Pronouncement 17.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.3522/Del/2025 Along With The Assessee’S Cross Objection C.O. No.238/Del/2025 For Assessment

Section 143(1)Section 2Section 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Dy. Commissioner of Vs. M/s. M. M. Healthcare Ltd., Income Tax, Circle-16(1), Pushpanjali, East Delhi, New Delhi Anand Vihar, New Delhi PAN: AAACM1799D (Appellant) (Respondent) With C.O. No.238/Del/2025 [Arising out of ITA No.3522/Del/2025] Assessment Year: 2022-23 M/s. M. M. Healthcare Ltd., Vs. Dy. Commissioner of Income Pushpanjali, East Delhi, Tax, Circle-16(1), Anand Vihar, New Delhi New Delhi PAN: AAACM1799D (Appellant) (Respon…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

M/S. LUPIN INVESTMENTS PVT. LTD (AS A SUCESSOR TO NOVAMED INVESTMENTS PVT. LTD),MUMBAI vs. ASSISTANT COMMISSSIONER OF INCOME TAX , CIRCLE 14(1) (1) , MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 1812/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Nov 2022AY 2016-17

Bench: Shri Baskaran Br, Accountat Member & Shri Pavan Kumar Gadalem/S. Lupin Investments Vs. Acit, Circle – 14(1)(1) Pvt Ltd (Successor To Mumbai. Novamed Investments Pvt Ltd.,) 159, Cst Road, Kalina, Santacruz (E), Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacl1070G Appellant .. Respondent Appellant By : Shri Rajan Vora & Shri Hemen Chandaria.Ar Respondent By : Shri Manoj Sinha.Dr Date Of Hearing 10.10.2022 Date Of Pronouncement 30.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 250 Of The Act. The Assessee Has Raised Following Grounds Of Appeal:

For Appellant: Shri Rajan Vora &For Respondent: Shri Manoj Sinha.DR
Section 143(1)Section 143(1)(a)Section 154Section 234BSection 234CSection 250Section 35ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTAT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Lupin Investments Vs. ACIT, Circle – 14(1)(1) Pvt Ltd (Successor to Mumbai. novamed Investments Pvt Ltd.,) 159, CST Road, Kalina, Santacruz (E), Mumbai – 400098. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACL1070G Appellant .. Respondent Appellant by : Shri Rajan Vora & Shri Hemen Chandaria.AR Respondent by : Shri Manoj Sinha.DR Date of Hearing 10.10.2022 Date of Pronouncement 30.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal ag…

THE ANUP ENGINEERING LTD.(MERGED WITH ANVESHAH HEAVY ENGI. LTD),AHMEDABAD vs. THE DCIT CPC, BANGLORE

In the result, appeal of the assessee is dismissed

ITA 444/AHD/2020[2018-19]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2018-19

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2018-19 The Anup Engineering Ltd. Dcit, Cpc, (Merged With Anveshah Heavy Vs Bangalore. Engineering Ltd.) Nr.66 Kv Power Station Odhav Road, Odhav, Ahmedabad. Pan : Aaqca 0309 R

For Appellant: Shri Biren Shah, ARFor Respondent: Shri V.K. Singh, Sr.DR
Section 139Section 139(1)Section 142Section 143Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2018-19 The Anup Engineering Ltd. DCIT, CPC, (Merged with Anveshah Heavy Vs Bangalore. Engineering Ltd.) Nr.66 KV Power Station Odhav Road, Odhav, Ahmedabad. PAN : AAQCA 0309 R (Applicant) (Responent) Assessee by : Shri Biren Shah, AR Revenue by : Shri V.K. Singh…

M/S. M M VORA AUTOMOBILES PVT. LTD.,VADODARA vs. THE DCIT, CPC , BANGLORE

In the result, the appeal of the assessee is dismissed

ITA 100/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2017-18

Bench: Hearing Of The Appeal.”

For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R
Section 139Section 143Section 143(1)(a)Section 36Section 36(1)(va)Section 43BSection 44A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 M/s. M M Vora The DCIT, Automobiles Pvt. Ltd., CPC, Bangalore Opp. Octroi Naka Dabhoi Vs (Respondent) Road, Pratap Nagar, Vadodara PAN: AABCM5919N (Appellant) Assessee by: None Revenue by: Shri Abhimanyu Singh Yadav, Sr. D.R. Date of hearing : 03-06-2022 Date of pronouncement : 08-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the National Faceless Appeal…

DIVERSIFIED SERVICES,AHMEDABAD vs. THE ITO, WARD-5(2)(3), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 55/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad17 May 2022AY 2019-20
For Appellant: Shri Dipak R. Shah, A.RFor Respondent: Shri Umesh Agarwal, Sr. D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Diversified Services, The ITO, 304, JB House Nr Ishwar Ward-5(2)(3), Bhuvan, Navrangpura, Vs Ahmedabad Ahmedabad-380009, (Respondent) Gujarat PAN: AAMFD5818M (Appellant) Assessee by: Shri Dipak R. Shah, A.R. Revenue by: Shri Umesh Agarwal, Sr. D.R. Date of hearing : 05-05-2022 Date of pronouncement : 17-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of Nation…