248 (SC) (ii) Principal Commissioner of Income Tax v. Blackroak Securities (P.) Ltd.

157 Taxmann.com 564High Court2023#16836 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 271(1)(c)Section 1961 Section 274 Section 133A Section 139(1)Section 142(1)Section 143(2)Section 143(3)

Issues it is cited on

section 274 concealment of income section 271(1)levy of penalty section 271 section 271(1)(c)section 27 nfac

Judgments citing 248 (SC) (ii) Principal Commissioner of Income Tax v. Blackroak Securities (P.) Ltd.

Zf Steering Gear (India) Limited, Pune vs. DCIT Central Circle 15, Delhi

In the result, the appeal of the assessee is allowed in very terms

ITA 4807/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2014-15 Vs M/S Zf Sterling Gear Dcit Central Circle-15, (India) Limited, New Delhi Gat 1242 1244 Vadhu Room No. 245, Dgit Budruk Takuka Shirur (Systems) Ara Koregaon Bhima, Pune, Centre, Ground Maharashtara Floor E-2 (Pan: Aaacz0549G) Jhandewalan Extension, New Delhi (Appellant) (Respondent)

Section 271(1)Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 Vs M/s ZF STERLING GEAR DCIT Central Circle-15, (INDIA) LIMITED, NEW DELHI GAT 1242 1244 VADHU ROOM NO. 245, DGIT BUDRUK TAKUKA SHIRUR (SYSTEMS) ARA KOREGAON BHIMA, PUNE, CENTRE, GROUND MAHARASHTARA FLOOR E-2 (PAN: AAACZ0549G) JHANDEWALAN EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Appellant by Shri Shivam Garg, Adv. & Shri Mihir Kaushik, Adv. Respondent by Shri Om Prakash, Sr. DR. Date of hearing: 12/03/2026 Date of Pronouncement: 27…

Sanjay Jain, Saharanpur vs. Income Tax Officer, Ward-3(3)(1), Saharanpur

In the result, the appeal of the assessee is allowed

ITA 6650/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Mar 2026AY 2013-14

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2013-14 Vs Sanjay Jain, Ito, Ward-3(3)(1), 39, Mission Compound, Sahranpur-247001 Saharanpur-247001 Uttar Pradesh [Pan: Ackpj3369F) (Appellant) (Respondent)

Section 145(3)Section 271(1)Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Vs SANJAY JAIN, ITO, WARD-3(3)(1), 39, MISSION COMPOUND, SAHRANPUR-247001 SAHARANPUR-247001 UTTAR PRADESH [PAN: ACKPJ3369F) (APPELLANT) (RESPONDENT) Appellants by Shri Ankit Gupta, Adv. Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 25/02/2026 Date of Pronouncement: 13/03/2026 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi…

Nilima Agrawal, Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, appeal of the assessee is allowed

ITA 126/RPR/2025[2015-16]Status: DisposedITAT Raipur23 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.126/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Nilima Agrawal E-5, Sector-1, Devendra Nagar, Raipur (C.G.)-492 001 Pan: Afepa5240B ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri S.L Anuragi, CIT-DR

Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.126/RPR/2025 "नधा"रण वष" / Assessment Year : 2015-16 Nilima Agrawal E-5, Sector-1, Devendra Nagar, Raipur (C.G.)-492 001 PAN: AFEPA5240B ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 23.04.2025 घोषणा क" तार"ख / Date of Pr…

Raghuram Hume Pipes Private Limited, Guntur vs. Assistant Commissioner of Income Tax, Circle-2(1), Guntur

In the result, appeal filed by the assessee is allowed

ITA 233/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2016-17

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A.233/Viz/2024 (ननधधारण वर्ा/ Assessment Year:2016-17) Raghuram Hume Pipes Private Limited, Vs. Assistant Commissioner Of Guntur-522002. Income Tax, Pan: Aaccr6125N Circle-2(1), Guntur. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 274(2)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री के नरधिम्हाचारी, न्याधयक िदस्य एिं श्री एि बालाकृष्णन, लेखा िदस्य के िमक्ष BEFORE SHRIK NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ I.T.A.233/Viz/2024 (ननधधारण वर्ा/ Assessment Year:2016-17) Raghuram Hume Pipes Private Limited, Vs. Assistant Commissioner of Guntur-522002. Income Tax, PAN: AACCR6125N Circle-2(1), Guntur. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee by : Sri C. Subrahmanyam, CA प्रत्यधथी की…

Jamna Devi Sharma, Jaipur vs. ITO Ward 7(2), Jaipur

In the result, both the appeals of the assessee are allowed with no orders as to costs

ITA 540/JPR/2023[2007-08]Status: DisposedITAT Jaipur20 Aug 2024AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 540 & 541/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2007-08 & 2008-09 cuke Smt. Jamna Devi Sharma The ITO Vs. Meena Ka Mohalla, Ward No. 2 Ward 7(2) Goner Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BXNPD 0140 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokb…