3 SCC 410)(SC) (ii) Common Cause v UOI (2017)(394 ITR 220)(SC) (iii) T.S.Venkatesan v. Asst. CIT

124 Taxmann.com 68Reported decision2021#13357 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 1961Section 132Section 139Section 69CSection 115BBESection 127Section 133ASection 142(1)

Issues it is cited on

section 292cloose paperssection 69csection 69search and seizuresection 132section 143(2)personbusinessdocumentindiatotal income

Judgments citing 3 SCC 410)(SC) (ii) Common Cause v UOI (2017)(394 ITR 220)(SC) (iii) T.S.Venkatesan v. Asst. CIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURA, SURAT vs. PIPODRA TEXTILE PARK LLP, SURAT

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.795/SRT/2024 Assessment Year: (2018-19) (Hybrid Hearing) ACIT, vs. Pipodra Textile Park LLP, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASFP8206B (Appellant) (Respondent) ""या"ेप सं /CO No.27/SRT/2024 (AY 2018-19) (A/o ITA No.795/SRT/2024 Pipodra Textile Park LLP Vs. ACIT, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./PA…

DCIT, CENTRAL CIRCLE-4, SURAT, SURAT vs. EKKTA DEVLOPERS, MUMBAI

In the result, both appeals are dismissed

ITA 577/SRT/2024[2015-16]Status: DisposedITAT Surat07 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.576 & 577/Srt/2024 (Ays:2014-15 & 2015-16) (Hybrid Hearing) Dcit, Vs. M/S Ekkta Developers, Central Circle – 4, B-702, Business Point, S. V. Road, Surat Andheri (W), Mumbai - 400058 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefe5374R (Appellant) (Respondent) Co Nos.38 & 37/Srt/2024 (Arising Out Of Ita Nos.576 & 577/Srt/2024) (Ays: 2014-15 & 2015-16) M/S Ekkta Developers, Vs. Dcit, B-702, Business Point, S. V. Road, Central Circle – 4, Andheri (W), Mumbai - 400058 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Ramesh Malpani, Ca Date Of Hearing 30/07/2025 Date Of Pronouncement 07/08/2025

Section 133ASection 143(1)Section 147Section 148Section 292CSection 69BSection 69C

…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 Nos.576 & 577/SRT/2024 (AYs:2014-15 & 2015-16) (Hybrid Hearing) DCIT, Vs. M/s Ekkta Developers, Central Circle – 4, B-702, Business Point, S. V. Road, Surat Andheri (W), Mumbai - 400058 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFE5374R (Appellant) (Respondent) CO Nos.38 & 37/SRT/2024 (Arising out of ITA Nos.576 & 577/SRT/2024) (AYs: 2014-15 & 2015-16) M/s Ekkta Developers, Vs. DCIT, B-702, Business Point, S. V. Road, Central Circle – 4, Andheri (W)…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

DCIT CC - 6(1), MUMBAI vs. SHRI NARESH BHAVANJI CHHEDA, MUMBAI

ITA 2999/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 2607/Mum/2024 2021-22 Naresh Bhavanji Chheda, 103, Pranav Residency, Plot No. 302, Bhimani Street, Matunga, Mumbai PAN : ADPPC4365E Asst. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai 2999/Mum/2024 2021-22 Dy. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai Naresh Bhavanji Chheda, 302, 1st Floor, Pranav Residency, Bhiman…

NARESH BHAVANJI CHHEDA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(1), MUMBAI

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2607/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Asst. Commissioner of Naresh Bhavanji Chheda, Income Tax, 103, Pranav Residency, Central Circle-6(1), Plot No. 302, 2607/Mum/2024 2021-22 19th Floor, Bhimani Street, Air India Building, Matunga, Nariman Point, Mumbai Mumbai PAN : ADPPC4365E Naresh Bhavanji Dy. Commissioner of Chheda, Income Tax, 302, 1st Floor, Central Circle-6(1), Pranav Residency, 2999/Mum/2024 2021-22 19th Floor, Bhimani Estate, Air India Building, Opp: Napoo…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 5/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam24 May 2021AY 2016-17

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner of Vs. M/s Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [PAN :AAGCP7803H] (अपीलार्थी/ Appellant) (प्रत…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. PHOZO DIGITAL PRESS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 4/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam24 May 2021AY 2015-16

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner of Vs. M/s Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [PAN :AAGCP7803H] (अपीलार्थी/ Appellant) (प्रत…

3 SCC 410)(SC) (ii) Common Cause v UOI (2017)(394 ITR 220)(SC) (iii) T.S.Venkatesan v. Asst. CIT (124 Taxmann.com 68) — Cited in 7 Judgments | BharatTax