322 ITR 158 (SC). (ii) Price Waterhouse Coopers (P.) Ltd. v. CIT

47 Taxmann.com 241High Court2014#15889 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 144Section 271(1)(c)Section 274Section 40A(2)(a)Section 254Section 271Section 276C

Issues it is cited on

section 276csection 40a(2)(a)section 276penalty under section 271(1)(c)furnishing inaccurate particularspenalty u/s 271(1)(c)section 274concealment of incomesection 254commissioner (appeals)section 271(1)section 14a

Judgments citing 322 ITR 158 (SC). (ii) Price Waterhouse Coopers (P.) Ltd. v. CIT

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2175/PUN/2025[2013-14]Status: DisposedITAT Pune22 Dec 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2173/PUN/2025[2012-13]Status: DisposedITAT Pune22 Dec 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2172/PUN/2025[2010-11]Status: DisposedITAT Pune22 Dec 2025AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Kolhapur vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2170/PUN/2025[2008-09]Status: DisposedITAT Pune22 Dec 2025AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd, Shirol vs. DCIT, Cir-1, Kolhapur

In the result the appeal filed by the assessee in ITA

ITA 2169/PUN/2025[2007-08]Status: DisposedITAT Pune22 Dec 2025AY 2007-08

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year Shri Datta Shetkari 1-7 2169/PUN/2025 DCIT, Circle-1, 2007-08 2170/PUN/2025 Sahakari Sakhar Kolhapur. 2008-09 2171/PUN/2025 2009-10 Karkhana Ltd., 2172/PUN/2025 2010-11 Gat No.230-231, At Post 2173/PUN/2025 2012-13 Dattanagar, Dattanagar, 2174/PUN/2025 2014-15 Shirol- 416120. 2175/PUN/2025 2013-14 PAN : AAAAS0597B Assessee by : Shri Pramod S. Shingte Revenue by : Shri Amit Bobde Date of hearing : 11.12.2025 Dat…

The DCIT, Central Circle-2, Baroda vs. Rubamin Limited., Baroda

In the result, appeal filed by the Revenue is hereby dismissed

ITA 196/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2007-08
For Appellant: Shri Rakesh Jha, Sr. D.RFor Respondent: Ms. Amrin Pathan, A.R
Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2007-08 The DCIT, Rubamin Limited, Central Circle-2, 2nd Floor, Ahmedabad Vs Synergy House, Subhanpura Road, (Appellant) Subhanpura, Baroda-390023 PAN: AAACR8758H (Respondent) Appellant by : Shri Rakesh Jha, Sr. D.R. Respondent by : Ms. Amrin Pathan, A.R Date of hearing : 27-09-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Revenue against order dated 28.11.2018 passe…

322 ITR 158 (SC). (ii) Price Waterhouse Coopers (P.) Ltd. v. CIT (47 Taxmann.com 241) — Cited in 6 Judgments | BharatTax