15 (Cal.), Subodh Agarwal v. State of UP

86 Taxmann.com 69High Court2017#7091 most cited

What is 15 (Cal.), Subodh Agarwal v. State of UP authority for?

The validity of reopening an assessment is a significant factor in determining additions made by tax authorities. Courts consider various case precedents when adjudicating such validity.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Subodh Agarwal v. State of UP · 86 Taxmann.com 69 · reopening validity · assessment · additions · case law · tax authorities · 142(1) · 143(1) · 143(2) · 147 · 148 · 14A · 271(1)(c) · 37

Judgments citing 15 (Cal.), Subodh Agarwal v. State of UP

ACIT-5(1)(1), Mumbai vs. Crystal Impex Limited, Mumbai

In the result, the appeal of revenue is partly allowed

ITA 985/MUM/2025[2015-16]Status: DisposedITAT Mumbai15 May 2025AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Prusethआयकर अपील सं./Ita No.985/Mum/2025 Assessment Year: (2015-16) (Physical Hearing) Acit, Vs. Crystal Impex Ltd., Circle – 5(1)(1), Gr. Floor, My Home Apartment, Mumbai V. N. Malik X Laten, Forjeet, Gawalia Tank, Mumbai - 400036 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaac1264F (Appellant) (Respondent) Appellant By Shri Rajendra Joshi, Sr. Dr Respondent By Shri Ketal Vajani, Ar Date Of Hearing 13/05/2025 Date Of Pronouncement 15/05/2025

Section 143(1)Section 143(2)Section 148Section 14ASection 250Section 271(1)(c)Section 37Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.985/MUM/2025 Assessment Year: (2015-16) (Physical Hearing) ACIT, Vs. Crystal Impex Ltd., Circle – 5(1)(1), Gr. Floor, My Home Apartment, Mumbai V. N. Malik X Laten, Forjeet, Gawalia Tank, Mumbai - 400036 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAC1264F (Appellant) (Respondent) Appellant by Shri Rajendra Joshi, Sr. DR Respondent by Shri Ketal Vajani, AR Date of Hearing 13/05/2025 Date of Pronouncement 15/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH,…

15 (Cal.), Subodh Agarwal v. State of UP (86 Taxmann.com 69) — Cited in 16 Judgments | BharatTax