2. In Siva Industries and Holdings Ltd. v. CIT

157 Taxmann.com 416Supreme Court of India2023#22817 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 147 Section 143(3)Section 148 Section 12AB Section 139(1)Section 143(2)Section 144 Section 253(3)

Issues it is cited on

condonation of delay

Judgments citing 2. In Siva Industries and Holdings Ltd. v. CIT

Janseva Majoor Sahakari Sanshtha Maryadit, Mahim vs. ITO 22(1)(6), Lower Parel, Mumbai

In the result, the appeal of the assessee is allowed

ITA 5752/MUM/2025[2011-12]Status: DisposedITAT Mumbai25 Nov 2025AY 2011-12

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2011-12

For Appellant: Mr. Piyush ChhachedFor Respondent: 12/11/2025

Section 144Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Janseva Majoor Sahakari ITO 22(1)(6), Sanshtha Maryadit, Piramal Chambers, Lower Parel, Vs. Room No. 1 Talmajlaopp Vadke Mumbai-400012. House, T H Kataria Marg, Mahim, Mumbai-400016. PAN NO. AADFJ 0626 J Appellant Respondent Assessee by : Mr. Piyush Chhached : Ms. Kavitha Kaushik, Sr. DR Revenue by : 12/11/2025 Date of Hearing : 25/11/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed again…

Usman Vali Patel, Bharuch Gujarat vs. Ward 1(2), Income Tax Officer, Bharuch

In the result, the appeal of assessee is allowed for statistical purposes

ITA 183/SRT/2025[2011-12]Status: DisposedITAT Surat03 Nov 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.183/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Usman Vali Patel, Vs. Ito, A-14 Assd Park, Near Khwaja Ward – 1(2), Township, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aykpp8165B (Appellant) (Respondent) Appellant By Shri Krutarth Desai, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 03/11/2025

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253(3)Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.183/SRT/2025 Assessment Year: (2011-12) (Hybrid Hearing) Usman Vali Patel, Vs. ITO, A-14 ASSD Park, Near Khwaja Ward – 1(2), Township, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./PAN/GIR No: AYKPP8165B (Appellant) (Respondent) Appellant by Shri Krutarth Desai, AR Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 11/09/2025 Date of Pronouncement 03/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanate…

Shri Dev Narayan Mandir Trustjodhpuriya, Tonk vs. CIT Exemption, Jaipur

In the result, the appeal of the assessee is dismissed with above directions

ITA 773/JPR/2025[2023-24]Status: DisposedITAT Jaipur15 Sept 2025AY 2023-24

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Dev Narayan Mandir Trust Jodhpuriya, Mewai Tonk, Tonk 304 021 Pan No. Aaqts 0979J ...... Appellant

For Appellant: Mr. Anoop Bhatia, CA, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR

Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Dev Narayan Mandir Trust Jodhpuriya, Mewai Tonk, Tonk 304 021 PAN No. AAQTS 0979J ...... Appellant Vs. CIT (E), Jaipur, Jaipur …...Respondent Appellant by : Mr. Anoop Bhatia, CA, Ld. AR Respondent by : Mrs. Alka Gautam, CIT, Ld. DR Date of hearing : 07/08/2025 Date of pronouncement : 15/09/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of the Ld. CIT(E), Jaipur dated 22.09.2023 passed u/s. 12AB of the Income…