245 ITR 727/108 Taxman 227 (Delhi) (para 3), Suraj Lamp & Industries (P.) Ltd. v. State of Haryana

202 Taxmann 607Supreme Court of India2011#17164 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 143(3)Section 144Section 144BSection 147Section 148Section 2(14)Section 2(42A)Section 2(47)

Issues it is cited on

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Judgments citing 245 ITR 727/108 Taxman 227 (Delhi) (para 3), Suraj Lamp & Industries (P.) Ltd. v. State of Haryana

Bharatkumar Haridas Mehta, Mumbai vs. DCIT, Mumbai

In the result, the appeal of the assessee is allowed

ITA 8409/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. K. Gopal, Adv. And
Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Bharatkumar Haridas Mehta, National Faceless Appeal 2, Motivilla CHS Ltd., Azad Road, Centre (NFAC), Delhi. Vs. Nr. Milan Subway, Vile Parle (E), Mumbai-400057. PAN NO. AAEPM 6603 R Appellant Respondent : Mr. K. Gopal, Adv. And Assessee by Mr. Om Kandalkar, Adv. : Mr. Swapnil Choudhari, Sr. DR Revenue by Date of Hearing : 17/02/2026 : 23/02/2026 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is direct…

ACIT, Central Circle-1, Nashik vs. Rajendra Rasiklal Shah, Nashik

In the result, the appeal of the Revenue is dismissed

ITA 1015/PUN/2024[2013-14]Status: DisposedITAT Pune20 Mar 2025AY 2013-14

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1015/Pun/2024 Assessment Year : 2013-14

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 143(3)Section 147Section 148Section 250Section 53Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1015/PUN/2024 Assessment Year : 2013-14 ACIT, Central Circle-1, Vs. Rajendra Rasiklal Shah, Nashik Viraj Builder and Developer, Abhayankar Towers, M.G. Road, Opp. Bata Shop, Nashik – 422 001 Maharashtra PAN : ADBPS2863H Appellant Respondent Assessee by : Shri Sanket Joshi Revenue by : Shri Ajay Kumar Keshari : Date of hearing 11.02.2025 Date of pronouncement : 20.03.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal…

Assistant Commissioner of Income Tax, Circle-1(1), Vijayawada vs. Siva Jyothi Palam, Vijayawada

In the result, appeal filed by the Revenue is dismissed

ITA 268/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Assistant Commissioner Of Vs. Siva Jyothi Palam, Income Tax, Vijayawada. Circle-1(1), Pan: Bksps2554L Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 04/Viz/2024 (In आयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Siva Jyothi Palam, Vs. Assistant Commissioner Of Vijayawada. Income Tax, Pan: Bksps2554L Circle-1(1), Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 01/10/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 54F

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"ी, "याियक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Assistant Commissioner of Vs. Siva Jyothi Palam, Income Tax, Vijayawada. Circle-1(1), PAN: BKSPS2554L Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 04/Viz/2024 (In आयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Yea…

Smt.Manju Mahendra Goyal, Mumbai vs. Income Tax Officer 19(2)(3), Mumbai

The appeal of the assessee is partly allowed

ITA 994/MUM/2018[2012-13]Status: DisposedITAT Mumbai08 Oct 2018AY 2012-13

Bench: Shri Joginder Singh, Assessment Year: 2012-13 Smt. Manju Mahendra Goyal Income Tax Officer-19(2)(3), A/802, Surya Apartments, Room No.2018, Matru बनाम/ 53, Bhulabhai Desai Road, Mandir, Tardeo Road, Vs. Mumbai-400026 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aafpg2990N

Section 45Section 54

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2012-13 Smt. Manju Mahendra Goyal Income Tax Officer-19(2)(3), A/802, Surya Apartments, Room No.2018, Matru बनाम/ 53, Bhulabhai Desai Road, mandir, Tardeo Road, Vs. Mumbai-400026 Mumbai-400007 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAFPG2990N None "नधा"रती क" ओर से / Assessee by Shri S.K. Bepari-DR राज"व क" ओर से / Revenue by 08/10/2018 सुनवाई क" तार"ख / Date of Hearing 08/10/2018 आदेश क" तार"ख /Date…

ITO 16(1)(4), Mumbai vs. Shashanka Ghosh, Mumbai

The appeal of the Revenue is dismissed

ITA 6751/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2011-12 Income Tax Officer-16(1)(4), Vs Shri Shashanka Ghosh, Room No.438, 4Th Floor, C-701, Jay Bharat Chs Ltd. Aayakar Bhavan, Off. Yari Road,Near Amarnath M. K. Road, Tower, Varsova Andher (West), Mumbai-400020 Mumbai-400061 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Acwpg5915E

Section 54

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, जी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2011-12 Income Tax Officer-16(1)(4), vs Shri Shashanka Ghosh, Room No.438, 4th Floor, C-701, Jay Bharat CHS Ltd. Aayakar Bhavan, Off. Yari Road,Near Amarnath M. K. Road, Tower, Varsova Andher (West), Mumbai-400020 Mumbai-400061 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.ACWPG5915E Shri C.S. Sharma JCIT-DR राज"व क" ओर से / Revenue by "नध…