162 Taxman 39 (Mum) (MAG) Anil Shah v. Asst. CIT

13 SOT 184Income Tax Appellate Tribunal#12107 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 10(37)Section 143(3)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergerenhanced compensationsection 197

Judgments citing 162 Taxman 39 (Mum) (MAG) Anil Shah v. Asst. CIT

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…himanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (Del) Leisure Wear Exports Ltd. vs. ITO iii) 81 ITD 36 (Hyd) Srinivasa Hatcheries Pvt. Ltd. vs. DCIT iv) 107 Taxman 205 (Mum) (MAG) Indian Hotels Co. Ltd. vs. DCIT v) 263 ITR 437 (P&H) Hari Iron Trading Co. vs. CIT vi) 74 TTJ 67 (All) Sahara India Mutual Benefit Co. Ltd. vs. Asst. CIT vii) 53 TTJ 432 (Ind) Vidisha Tractors vs. Asst. CIT viii) 34 S…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…himanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (Del) Leisure Wear Exports Ltd. vs. ITO iii) 81 ITD 36 (Hyd) Srinivasa Hatcheries Pvt. Ltd. vs. DCIT iv) 107 Taxman 205 (Mum) (MAG) Indian Hotels Co. Ltd. vs. DCIT v) 263 ITR 437 (P&H) Hari Iron Trading Co. vs. CIT vi) 74 TTJ 67 (All) Sahara India Mutual Benefit Co. Ltd. vs. Asst. CIT vii) 53 TTJ 432 (Ind) Vidisha Tractors vs. Asst. CIT viii) 34 S…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…himanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (Del) Leisure Wear Exports Ltd. vs. ITO iii) 81 ITD 36 (Hyd) Srinivasa Hatcheries Pvt. Ltd. vs. DCIT iv) 107 Taxman 205 (Mum) (MAG) Indian Hotels Co. Ltd. vs. DCIT v) 263 ITR 437 (P&H) Hari Iron Trading Co. vs. CIT vi) 74 TTJ 67 (All) Sahara India Mutual Benefit Co. Ltd. vs. Asst. CIT vii) 53 TTJ 432 (Ind) Vidisha Tractors vs. Asst. CIT viii) 34 S…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…himanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (Del) Leisure Wear Exports Ltd. vs. ITO iii) 81 ITD 36 (Hyd) Srinivasa Hatcheries Pvt. Ltd. vs. DCIT iv) 107 Taxman 205 (Mum) (MAG) Indian Hotels Co. Ltd. vs. DCIT v) 263 ITR 437 (P&H) Hari Iron Trading Co. vs. CIT vi) 74 TTJ 67 (All) Sahara India Mutual Benefit Co. Ltd. vs. Asst. CIT vii) 53 TTJ 432 (Ind) Vidisha Tractors vs. Asst. CIT viii) 34 S…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…himanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (Del) Leisure Wear Exports Ltd. vs. ITO iii) 81 ITD 36 (Hyd) Srinivasa Hatcheries Pvt. Ltd. vs. DCIT iv) 107 Taxman 205 (Mum) (MAG) Indian Hotels Co. Ltd. vs. DCIT v) 263 ITR 437 (P&H) Hari Iron Trading Co. vs. CIT vi) 74 TTJ 67 (All) Sahara India Mutual Benefit Co. Ltd. vs. Asst. CIT vii) 53 TTJ 432 (Ind) Vidisha Tractors vs. Asst. CIT viii) 34 S…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…himanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (Del) Leisure Wear Exports Ltd. vs. ITO iii) 81 ITD 36 (Hyd) Srinivasa Hatcheries Pvt. Ltd. vs. DCIT iv) 107 Taxman 205 (Mum) (MAG) Indian Hotels Co. Ltd. vs. DCIT v) 263 ITR 437 (P&H) Hari Iron Trading Co. vs. CIT vi) 74 TTJ 67 (All) Sahara India Mutual Benefit Co. Ltd. vs. Asst. CIT vii) 53 TTJ 432 (Ind) Vidisha Tractors vs. Asst. CIT viii) 34 S…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…himanyu Gupta v. PCIT vi) ITA No. 574/Del/2018 dated 19.6.2018 Vidya Prakashan Mandir (P) Ltd. PCIT PROPOSITION X: MERELY BECAUSE THERE IS NO ELABORATES DISCUSSION, ORDER CANNOT BE SAID TO BE ERRONEOUS i) 162 Taxman 39 (Mum) (MAG) Anil Shah vs. Asst. CIT ii) 13 SOT 184 (Del) Leisure Wear Exports Ltd. vs. ITO iii) 81 ITD 36 (Hyd) Srinivasa Hatcheries Pvt. Ltd. vs. DCIT iv) 107 Taxman 205 (Mum) (MAG) Indian Hotels Co. Ltd. vs. DCIT v) 263 ITR 437 (P&H) Hari Iron Trading Co. vs. CIT vi) 74 TTJ 67 (All) Sahara India Mutual Benefit Co. Ltd. vs. Asst. CIT vii) 53 TTJ 432 (Ind) Vidisha Tractors vs. Asst. CIT viii) 34 S…

Tata Motors Ltd, Mumbai vs. CIT Ltu, Mumbai

ITA 3519/MUM/2014[2007-08]Status: DisposedITAT Mumbai05 Apr 2017AY 2007-08
For Appellant: Shri Dinesh VyasFor Respondent: Shri Manjunatha Swamy-CIT-DR
Section 115JSection 143(3)Section 254(1)Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम लाल नेगी राम लाल नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम लाल नेगी राम लाल नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3519/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Tata…

162 Taxman 39 (Mum) (MAG) Anil Shah v. Asst. CIT (13 SOT 184) — Cited in 8 Judgments | BharatTax