15% in PCIT v. Ramelex (P) Ltd.

179 Taxmann.com 374High Court2025#8250 most cited

What is 15% in PCIT v. Ramelex (P) Ltd. authority for?

A High Court decision is authority for the principle it establishes, which is then applied in subsequent cases. In this instance, PCIT v. Ramelex (P) Ltd. [179 Taxmann.com 374 (HC, 2025)] is cited as a precedent in later judgments.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Ramelex (P) Ltd. · 179 Taxmann.com 374 · 2025 · HC · assessment procedure · tax case law · precedent · subsequent judgments · case citation

Sections most often in play

Section 143(3)Section 147Section 131Section 133ASection 143(1)Section 263Section 145(3)Section 234A

Issues it is cited on

interest under section 234asection 254(1)section 145(3)section 145section 254section 234areason to believesection 69cdouble taxationsection 234section 23section 271(1)(c)

Judgments citing 15% in PCIT v. Ramelex (P) Ltd.

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2321/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2320/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2319/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2263/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2262/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2271/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income-Tax Officer - 12(1)(1), Mumbai vs. Blues It Innovations India Private Limited, Mumbai

In the result, the appeal of the assessee is partly allowed and the

ITA 6465/MUM/2025[2011-12]Status: DisposedITAT Mumbai24 Dec 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 143(3)Section 145(3)Section 234ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL J “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6297/Mum /2025 (AY: 2011-12) ITA No. 6298/Mum /2025 (AY: 2012-13) ITA No. 6300/Mum/2025 (AY: 2014-15) (Physical hearing) Blues IT Innovations India Private Add/ JCIT(A)/ Limited, Flat No. 24, J 24, Vs Income Tax Officer Ward-12(1)(3) Mahavir Nagar, Dahanukarwadi, Room No. 145A, Ist Floor, Kandivali (W) Mumbai-400067 Aayakar Bhawan, M.K.Road, Mumbai-400020 [PAN: AACCB4562D] Appellant / Assessee Respondent / Revenue Income Tax Officer Ward-12(1)(1) Blues IT Innovatio…

Blues It Innovations India Private Limited, Mumbai vs. ITO - 12(1)(1), Mumbai

In the result, the appeal of the assessee is partly allowed and the

ITA 6300/MUM/2025[2014-15]Status: DisposedITAT Mumbai24 Dec 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 143(3)Section 145(3)Section 234ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL J “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6297/Mum /2025 (AY: 2011-12) ITA No. 6298/Mum /2025 (AY: 2012-13) ITA No. 6300/Mum/2025 (AY: 2014-15) (Physical hearing) Blues IT Innovations India Private Add/ JCIT(A)/ Limited, Flat No. 24, J 24, Vs Income Tax Officer Ward-12(1)(3) Mahavir Nagar, Dahanukarwadi, Room No. 145A, Ist Floor, Kandivali (W) Mumbai-400067 Aayakar Bhawan, M.K.Road, Mumbai-400020 [PAN: AACCB4562D] Appellant / Assessee Respondent / Revenue Income Tax Officer Ward-12(1)(1) Blues IT Innovatio…

Blues It Innovations India Private Limited, Mumbai vs. ITO -12(1)(1), Mumbai

In the result, the appeal of the assessee is partly allowed and the

ITA 6299/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 143(3)Section 145(3)Section 234ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL J “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6297/Mum /2025 (AY: 2011-12) ITA No. 6298/Mum /2025 (AY: 2012-13) ITA No. 6300/Mum/2025 (AY: 2014-15) (Physical hearing) Blues IT Innovations India Private Add/ JCIT(A)/ Limited, Flat No. 24, J 24, Vs Income Tax Officer Ward-12(1)(3) Mahavir Nagar, Dahanukarwadi, Room No. 145A, Ist Floor, Kandivali (W) Mumbai-400067 Aayakar Bhawan, M.K.Road, Mumbai-400020 [PAN: AACCB4562D] Appellant / Assessee Respondent / Revenue Income Tax Officer Ward-12(1)(1) Blues IT Innovatio…

Blues It Innovations India Private Limited, Mumbai vs. ITO - 12(1)(1), Mumbai

In the result, the appeal of the assessee is partly allowed and the

ITA 6298/MUM/2025[2012-13]Status: DisposedITAT Mumbai24 Dec 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 143(3)Section 145(3)Section 234ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL J “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6297/Mum /2025 (AY: 2011-12) ITA No. 6298/Mum /2025 (AY: 2012-13) ITA No. 6300/Mum/2025 (AY: 2014-15) (Physical hearing) Blues IT Innovations India Private Add/ JCIT(A)/ Limited, Flat No. 24, J 24, Vs Income Tax Officer Ward-12(1)(3) Mahavir Nagar, Dahanukarwadi, Room No. 145A, Ist Floor, Kandivali (W) Mumbai-400067 Aayakar Bhawan, M.K.Road, Mumbai-400020 [PAN: AACCB4562D] Appellant / Assessee Respondent / Revenue Income Tax Officer Ward-12(1)(1) Blues IT Innovatio…

Blues It Innovations India Private Limited, Mumbai vs. ITO - 12(1)(1), Mumbai

In the result, the appeal of the assessee is partly allowed and the

ITA 6297/MUM/2025[2011-12]Status: DisposedITAT Mumbai24 Dec 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 143(3)Section 145(3)Section 234ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL J “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 6297/Mum /2025 (AY: 2011-12) ITA No. 6298/Mum /2025 (AY: 2012-13) ITA No. 6300/Mum/2025 (AY: 2014-15) (Physical hearing) Blues IT Innovations India Private Add/ JCIT(A)/ Limited, Flat No. 24, J 24, Vs Income Tax Officer Ward-12(1)(3) Mahavir Nagar, Dahanukarwadi, Room No. 145A, Ist Floor, Kandivali (W) Mumbai-400067 Aayakar Bhawan, M.K.Road, Mumbai-400020 [PAN: AACCB4562D] Appellant / Assessee Respondent / Revenue Income Tax Officer Ward-12(1)(1) Blues IT Innovatio…

Dy. Commissioner of Income Tax, Satara Circle, Satara vs. Kay Bouvet Engineering Limited, Satara

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta
Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Kay Bouvet Engineering Limited Vs. N-3, Additional MIDC, Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited DCIT, Satara N-3, Additional MIDC, Vs. Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal Department by : S/Shri Amol Khairnar CIT…

Dy Commissioner of Income Tax, Satara vs. Kay Bouvet Engineering Limited, Satara

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &
Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Vs. (Appellant) Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Appellant) Vs. DCIT, Satara (Respondent) Assessee by Department by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal S/Shri Amol Khairnar CIT-DR a…