148 of the Act. In Aishwarya Dying Mills Pvt Ltd. v. DCIT

94 Taxmann.com 430High Court2018#18431 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 1961 - Section 132Section 1961 - Section 142(1)Section 1961 - Section 144B

Judgments citing 148 of the Act. In Aishwarya Dying Mills Pvt Ltd. v. DCIT

Dy. Commissioner of Income Tax, Bilaspur vs. Ms Mayura Saria Pvt. Ltd., Bilaspur

ITA 430/RPR/2024[2015-16]Status: DisposedITAT Raipur07 Feb 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 430/Rpr/2024 ("नधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115JSection 132Section 142(1)Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 430/RPR/2024 ("नधा"रण वष" Assessment Year: 2015-16) Deputy Commissioner of Income Tax, v M/s Mayura Saria Pvt. Ltd., Aayakar Bhawan, Vyapar Vihar, s Ambikapur, Surguja-497001, C.G. Bilaspur, 495001 PAN: AAFCM0700P (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri G. S. Agrawal, CA राज" की ओर से /Revenue by : Shri S. L. Anuragi, CIT-DR सुनवाई की त…

Smt. Lakshmi Agarwal, Jaipur vs. ITO, Ward-4(5), Jaipur

In the result, the appeal of the assessee is dismissed with no orders as to costs

ITA 286/JPR/2024[2011-12]Status: DisposedITAT Jaipur11 Sept 2024AY 2011-12

Bench: recording satisfaction for issuance of notice since the information is specific. Thus the reasons recorded for re-opening is on borrowed satisfaction and not on any satisfaction by the AO. The

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 147Section 148Section 68Section 69C

…n my view the said facts are enough for the AO to form the belief that income of the assessee has escaped assessment. The ld CIT(A) has rightly relied upon the decision of Hon’ble Gujarat High Court in the case of :- 1. Aishwarya Dyeing Mills (P) Ltd. vs DCIT 94 Taxmann.com 430 2. MSK Real Estate Pvt.. Ltd 95 Taxmann.com 241 3. Knottenz India Mfg. (P) Ltd vs DCIT 95 Taxmann.com 291 4. Peass Industrial Engineers Pvt.Ltd vs DCIR 73 Taxmann.com 185 5. Pr. CIT – 7 vs Paramount Communication (P) Ltd. (2017) 79 Taxmann.com 409 (Delhi) Therefore, in my view the ld CIT(A) has passed the well reasoned order while dismissi…

Shri Anilbhai Hiralal Shah, Ahmedabad vs. DCIT, Central Circle-1(2), Ahmedabad

In the result the appeal filed by the Revenue is dismissed

ITA 1329/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2008-09

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Ritesh Parmar, CIT.D.R
Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Sl. ITA No. Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1-2. No.1329 & 2008-09 Shri Anilbhai Hiralal Shah, D.C.I.T, 2328/Ahd/2018 8, Amrashirish Bunglows, Central Circle-1(2), Near Prahaladnagar Ahmedabad. Garden, Ahmedabad-380015. PAN: ALHPS1805K 3. No.1453/Ahd/2018 2008-09 D.C.I.T, Shri Anilbhai Hiralal Central Circle-1(2), Shah, Ahmedabad. 8, Amrashirish Bunglows, Near Prahaladnagar Gar…

M/S Rajshree Fibers, Khargone vs. Commissioner of Income-Tax, Khandwa

In the result, the appeal of the revenue in ITA

ITA 567/IND/2017[2010-11]Status: DisposedITAT Indore27 Sept 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Acit M/S. Rajshree Fibers Khandwa Bistan Road बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue ) P.A. No.Aahfr4352B Assessment Year: 2010-11 M/S. Rajshree Fibers Acit Bistan Road Khandwa बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue )

Section 147

…[ITA Nos.550 & 567/Ind/2017] [M/s. Rajshree Fibers, Khargone (M.P.)] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT M/s. Rajshree Fibers Khandwa Bistan Road बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue ) P.A. No.AAHFR4352B Assessment Year: 2010-11 M/s. Rajshree Fibers ACIT Bistan Road Khandwa बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue ) Appellant by S/Shri Kunal Agrawal & Mahesh Agrawal, A.Rs Respondent by Smt. Ashima Gupta, D.R. Date of Hearin…

Assistant Commissioner of Income Tax, Khandwa vs. M/S Rajshree Fibers, Khandwa

In the result, the appeal of the revenue in ITA

ITA 550/IND/2017[2010-11]Status: DisposedITAT Indore27 Sept 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 Acit M/S. Rajshree Fibers Khandwa Bistan Road बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue ) P.A. No.Aahfr4352B Assessment Year: 2010-11 M/S. Rajshree Fibers Acit Bistan Road Khandwa बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue )

Section 147

…[ITA Nos.550 & 567/Ind/2017] [M/s. Rajshree Fibers, Khargone (M.P.)] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT M/s. Rajshree Fibers Khandwa Bistan Road बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue ) P.A. No.AAHFR4352B Assessment Year: 2010-11 M/s. Rajshree Fibers ACIT Bistan Road Khandwa बनाम/ Khargone (M.P.) Vs. (Appellant) (Revenue ) Appellant by S/Shri Kunal Agrawal & Mahesh Agrawal, A.Rs Respondent by Smt. Ashima Gupta, D.R. Date of Hearin…

148 of the Act. In Aishwarya Dying Mills Pvt Ltd. v. DCIT (94 Taxmann.com 430) — Cited in 5 Judgments | BharatTax