261\n• CIT Vs. Kamal Galani, 110 Taxmann.com 213\n• Chokshi Hiralal Maganlal v. DCIT

128 Taxmann.com 406Income Tax Appellate Tribunal2021#16611 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115BBE Section 131 Section 142(1)Section 143(3)Section 69A Section 119 Section 132 Section 132B

Issues it is cited on

advance tax section 131 section 115bbe section 69a section 11 section 142(1)company section 14 section 143(3)business interest

Judgments citing 261\n• CIT Vs. Kamal Galani, 110 Taxmann.com 213\n• Chokshi Hiralal Maganlal v. DCIT

Sanjay Kumar Gupta, Burdwan vs. ACIT, Central Circle 2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 791/KOL/2025[2021-2022]Status: DisposedITAT Kolkata11 Nov 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm It(Ss)A No. 50/Kol/2025 (Assessment Year: 2020-21) Sanjay Kumar Gupta Jamuria Hat, Jamuria Thana Acit, Cc 2(1) More, Bypass Road, 110, Shantipally, E.M. Bypass, Vs. Jamurai, Burdwan, Kolkata-700107, West Bengal West Bengal-713336 (Appellant) (Respondent) Pan No. Aczpg4735H Assessee By : Shri S.K. Tulsiyan & Ms. Sonam Bajoria, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 13.08.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri S.B. Chakraborthy, DR

Section 132Section 142(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No. 50/KOL/2025 (Assessment Year: 2020-21) Sanjay Kumar Gupta Jamuria Hat, Jamuria Thana ACIT, CC 2(1) More, Bypass Road, 110, Shantipally, E.M. Bypass, Vs. Jamurai, Burdwan, Kolkata-700107, West Bengal West Bengal-713336 (Appellant) (Respondent) PAN No. ACZPG4735H Assessee by : Shri S.K. Tulsiyan & Ms. Sonam Bajoria, ARs Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 13.08.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by t…

M/S. Shreeji Infra, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 118/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad02 Jun 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri V. Nandakumar, CIT-DR

Section 133ASection 142(1)Section 143(3)Section 263Section 269SSection 69A

…order. Ld. AR relied upon the judgements in the case of ... • D.N. Singh Vs. CIT, 45 ITR 595 • CIT Vs. Kamal Galani, 95 taxmann.com 261 • CIT Vs. Kamal Galani, 110 Taxmann.com 213 • Chokshi Hiralal Maganlal Vs. DCIT, 46 SOT 349 • M/s. Bajaj Sons Ltd Vs. DCIT, 128 Taxmann.com 406 • Gaurish Steels Pvt Ltd. Vs. ACIT, 82 taxmann.com 337 • CIT Vs. Shilpa Dying & Printing Mills Ltd, 39 Taxmann.com 3 10. The Ld. AR argued that since detailed examination of books of accounts and other supporting evidences were examined by the AO, nothing adverse can be inferred. On the other hand, the Ld. DR relied upon the order of the…

Shreeji Infratech, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 117/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad02 Jun 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblem/S. Shreeji Infratech, Vs. Pcit, 110, Near Silver Wood Society, Vadodara-1, Opp. Billabong School, Vadodara Nr. Vadsar Bridge, Vadsar, Vadodara-390010 [Pan : Acwfs 1409 F] M/S. Shreeji Infra, Vs. Pcit, 344, 375, Opp. Cm Patel Farm Vadodara-1, House, Nr. Sidheswar Complex, Vadodara Kalali, Vadodara-390012 [Pan : Acrfs 5269 C] (Appellant) .. (Respondent) Appellant By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Respondent By: Shri V. Nandakumar, Cit-Dr Date Of Hearing 16.04.2025 Date Of Pronouncement 02.06.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri V. Nandakumar, CIT-DR

Section 133ASection 142(1)Section 143(3)Section 263Section 269SSection 69A

…s order. Ld. AR relied upon the judgements in the case of … • D.N. Singh Vs. CIT, 45 ITR 595 • CIT Vs. Kamal Galani, 95 taxmann.com 261 • CIT Vs. Kamal Galani, 110 Taxmann.com 213 • Chokshi Hiralal Maganlal Vs. DCIT, 46 SOT 349 • M/s. Bajaj Sons Ltd Vs. DCIT, 128 Taxmann.com 406 • Gaurish Steels Pvt Ltd. Vs. ACIT, 82 taxmann.com 337 • CIT Vs. Shilpa Dying & Printing Mills Ltd, 39 Taxmann.com 3 10. The Ld. AR argued that since detailed examination of books of accounts and other supporting evidences were examined by the AO, nothing adverse can ITA Nos. 117 & 118 /Ahd/2022 Shreeji Infratech/Shreeji Infra Vs. PCIT…

Shreevaas Infrastructure Private Ltd., New Delhi vs. DCIT, CC, Dehradun

In the result, appeal is allowed

ITA 3076/DEL/2019[2014-15]Status: DisposedITAT Dehradun23 Jun 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2014-15

For Appellant: Sh. Rajesh Malhotra, CAFor Respondent: Sh. N.S. Jangpangi, CIT/DR

Section 115BSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH, DEHRADUN BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2014-15 Shreevaas Infrastructure Pvt. Ltd. Versus DCIT, Central Circle, 506, Mercantile House, 15, Dehradun. Kasturba Gandhi Marg, New Delhi. PAN: AANCS9153Q (Appellant) (Respondent) Assessee by : Sh. Rajesh Malhotra, CA Revenue by : Sh. N.S. Jangpangi, CIT/DR Date of hearing : 21.06.2023 Date of pronouncement: 23.06.2023 ORDER This is an appeal by the assessee against order dated 21.02.2019 of learned Commissioner of Income-tax (Appeals)-…

M/S. Dharti Estate, Junagadh vs. The Pr.CIT-3, Rajkot

In the result, the appeal of the assessee is allowed

ITA 92/RJT/2020[2015-16]Status: HeardITAT Rajkot13 Jul 2022AY 2015-16

For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R

Section 115BSection 133ASection 143(3)Section 263Section 28Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Dharti Estate, Sakar The Pr. CIT-3, Residency Opp. Karadiya Rajkot Rajput Chatralay, Vanthali Vs (Respondent) Highway, Junagadh- 362015, Gujarat PAN: AAIFD5123F (Appellant) Assessee by: Shri Deepak Rindani, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2015-16, arises from order of the Pr. CIT-3, Rajkot dated 24-0…