262 (Bom. HC), Milton Plastics Ltd. v. Mudit Spice Life Hotels and Estates Pvt. Ltd. Nagpal

151 Taxmann.com 24High Court2023#16854 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 271(1)(c)Section 10AASection 11Section 115JB

Issues it is cited on

beyond four yearsfirst proviso to section 147full and true disclosurematerial facts necessary for assessmentkelvinatormere change of opinionchange of opinionreason to believereopening of assessmenttangible materialescapement of incomefinal assessment order

Judgments citing 262 (Bom. HC), Milton Plastics Ltd. v. Mudit Spice Life Hotels and Estates Pvt. Ltd. Nagpal

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT-2(3)(1), MUMBAI

ITA 7704/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

SPICE OF LIFE HOTELS AND ESTATES PRIVATE LIMITED,MUMBAI vs. DCIT- 2(3)(1), MUMBAI

ITA 7703/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Feb 2026AY 2014-15

Bench: Smt. Beeba Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Chaitanya Joshi &For Respondent: Assessee by
Section 143(3)Section 147Section 148Section 14ASection 271(1)(C)Section 271(1)(c)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEEBA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7703/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 7704/Mum/2025 (Assessment Year: 2014-15) National Faceless Assessment Centre Spice of Life Hotels and Estates Pvt. Ltd., [Dy. CIT-2(3)(1)] 1 Somnath, Ram Mandir Road, Room No. 608, Aayakar Bhavan, Vs. Vile Parle (East), M.K. Road, Mumbai-400020 . Mumbai-400057. PAN: AAPCS3706D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Chaitanya Joshi & Shri Siddhi Jain, AR Revenue by :…

ACIT, MUMBAI vs. RELIANCE INDUSTRIES LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR
Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2014-15 ACIT, Reliance Industries Ltd., Room No. 559, 5th floor, 3rd floor Maker Chamber IV, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent CO No. 153/MUM/2024 (Arising out of ITA No. 3705/MUM/2024) Assessment Year: 2014-15 Reliance Industries Ltd., ACIT, Circle-3(4), 3rd floor Maker Chamber IV, Room No. 559, 5th floor, Aayakar Nariman Point, S.O. Vs. Bhavan, New…

RAJESHWAR PRASAD DUBEY,MUMBAI vs. ACIT-12(1), MUMBAI

In the result, appeal of the assessee for AY 2002-03 is allowed and appeal for AY 2005-06 is allowed for statistical purposes

ITA 1988/MUM/2023[2002-03]Status: DisposedITAT Mumbai21 May 2024AY 2002-03

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Subodh Ratnaparkhi, FCAFor Respondent: Smt. Mahita Nair,Sr.DR
Section 143(3)Section 147Section 148Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.1988 & 1987/MUM/2023 Assessment Year: 2002-03 & 2005-06 Rajeshwar Prasad Dubey Assistant Commissioner of 2, Sethi Mansion, 12, Kumptha Income Tax – 12(1), Mumbai Vs. Street, Ballard Estate, Mumbai – 400 001 (PAN : ACZPD9533G) (Appellant) (Respondent) Present for: Assessee : Shri Subodh Ratnaparkhi, FCA Revenue : Smt. Mahita Nair,Sr.DR Date of Hearing : 07.05.2024 Date of Pronouncement : 21.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both these app…

RAJESHWAR PRASAD DUBEY,MUMBAI vs. ACIT-12(1), MUMBAI

In the result, appeal of the assessee for AY 2002-03 is allowed and appeal for AY 2005-06 is allowed for statistical purposes

ITA 1987/MUM/2023[2005-06]Status: DisposedITAT Mumbai21 May 2024AY 2005-06

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Subodh Ratnaparkhi, FCAFor Respondent: Smt. Mahita Nair,Sr.DR
Section 143(3)Section 147Section 148Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.1988 & 1987/MUM/2023 Assessment Year: 2002-03 & 2005-06 Rajeshwar Prasad Dubey Assistant Commissioner of 2, Sethi Mansion, 12, Kumptha Income Tax – 12(1), Mumbai Vs. Street, Ballard Estate, Mumbai – 400 001 (PAN : ACZPD9533G) (Appellant) (Respondent) Present for: Assessee : Shri Subodh Ratnaparkhi, FCA Revenue : Smt. Mahita Nair,Sr.DR Date of Hearing : 07.05.2024 Date of Pronouncement : 21.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both these app…

262 (Bom. HC), Milton Plastics Ltd. v. Mudit Spice Life Hotels and Estates Pvt. Ltd. Nagpal (151 Taxmann.com 24) — Cited in 5 Judgments | BharatTax