152 Taxmann.com 535 (Guj HC) and Pr. CIT v. Ms. Kavita Agarwal

143 Taxmann.com 404High Court2022#8775 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 132Section 143(3)Section 153CSection 55(2)(b)(i)

Issues it is cited on

record datesection 158bacasus omissussection 153(1)(a)section 113section 153(a)section 153a(1)(b)section 153(1)bogus ltcgblock periodamalgamationsection 153b

Judgments citing 152 Taxmann.com 535 (Guj HC) and Pr. CIT v. Ms. Kavita Agarwal

DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRLCE-2, LUDHIANA vs. RAWALPINDI CO-OP CINEMA SOCIETY LTD, LUDHIANA

In the result, the Appeal filed by the department stands dismissed

ITA 552/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 180/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-op Vs. The DCIT, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./PAN No: AAAAR0233K अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 552/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 The DCIT, Vs. Rawalpindi Co-op Cinema Central Circle-2, बनाम Society Ltd., Ludh…

RAWALPINDI CO-OP CINEMA SOCIETY LIMITED SOCIETY CINEMA LUDHIANA, PUNJAB,LUDHIANA, PUNAB vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA, PUNJAB

In the result, the Appeal filed by the department stands dismissed

ITA 180/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 180/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-op Vs. The DCIT, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./PAN No: AAAAR0233K अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 552/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 The DCIT, Vs. Rawalpindi Co-op Cinema Central Circle-2, बनाम Society Ltd., Ludh…

M/S JAIN AMAR CLOTHING PVT. LTD.,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

…l has been subsequently followed and reiterated by the Hon’ble Supreme Court. Further, our particular reference was drawn to decisions in case of Pr. CIT Vs. Shardaben Arvindbhai Patel [2023] 152 Taxmann.com 535 (Guj HC), Pr. CIT Vs. Ms. Kavita Agarwal [2022] 143 Taxmann.com 404 (Del HC) and Ashok Commercial Enterprises vs ACIT [2023] 459 ITR 100 (Bom) wherein the said principle has been followed by the Hon’ble Gujarat, Delhi and Bombay High Court. Further, our reference was drawn to the recent decision of this Bench in case of Ashish Jain vs DCIT (ITA No. 352/Chd/2023 and others dated 23/01/2024) wherein similar…

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी संजय गग", "याियक सद"य एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 355/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Vibhav Jain The DCIT बनाम 992/1, Pipal Building, Chawal Bazar CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AESPJ2221C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Kusum Bansal…

SH. BIPAN JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 134/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 133/BANG/2023[2010-11]Status: DisposedITAT Bangalore24 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 132/BANG/2023[2009-2010]Status: DisposedITAT Bangalore24 Jul 2023AY 2009-2010

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 131/BANG/2023[2008-2009]Status: DisposedITAT Bangalore24 Jul 2023AY 2008-2009

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

152 Taxmann.com 535 (Guj HC) and Pr. CIT v. Ms. Kavita Agarwal (143 Taxmann.com 404) — Cited in 12 Judgments | BharatTax