329), CIT v. Bhogilal Ramjibhai Atara (

59 Taxmann.com 428High Court2015#11724 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 144 Section 234B Section 234C Section 250 Section 271(1)(c)Section 56 Section 69A

Judgments citing 329), CIT v. Bhogilal Ramjibhai Atara (

Desh Bhushan Singhal, Surat vs. ITO, Ward-1(3)(1), Surat

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 862/SRT/2024[2014-15]Status: DisposedITAT Surat31 Jul 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.862/Srt/2024 Assessment Year: (2014-15) (Hybrid Hearing) Desh Bhushan Singhal, Vs. Income Tax Officer G-12, Rittz Square, Nr. Indoor Ward-1(3)(1), Stadium, Ghod Dod Road, Surat - Surat 395 007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acips3627H (Appellant) (Respondent) Appellant By Shri Ramesh Malpani, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 31/07/2025

Section 133(6)Section 144Section 234BSection 250Section 56

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.862/SRT/2024 Assessment Year: (2014-15) (Hybrid hearing) Desh Bhushan Singhal, Vs. Income Tax Officer G-12, Rittz Square, Nr. Indoor Ward-1(3)(1), Stadium, Ghod Dod Road, Surat - Surat 395 007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACIPS3627H (Appellant) (Respondent) Appellant by Shri Ramesh Malpani, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 09/06/2025 Date of Pronouncement 31/07/2025 आदेश / O R D E R PER BIJAYANANDA…

M/S Green Star Corporation, Kolkata vs. ACIT, Circle - 45, Kolkata

In the result, the appeal of assessee is allowed in part

ITA 2463/KOL/2017[2011-12]Status: DisposedITAT Kolkata09 Apr 2021AY 2011-12

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2011-12

Section 143(3)Section 250Section 41(1)

…made on such ground, treating it as cessation of trading liability, when assessee had acknowledged its liability successively over several years - Held, yes [Para 22] [In favour of assessee] vi) Hon'ble Gujarat High Court in the case of Matruprasad C Pandey, 59 Taxmann.com 428 held as under: Section 41(1) of the Income-tax Act, 1961 - Remission or cessation of trading liability (Cessation of trading liability) - Assessment year 2007 08 - Assessing Officer observed certain liabilities (sundry creditors) in balance sheet of assessee, which were very old - As assessee failed to furnish complete identity, creditwort…

ITO, Ward - 3(3), Kolkata vs. M/S. C D Steel Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 1360/KOL/2017[2013-14]Status: DisposedITAT Kolkata29 Aug 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013 14

Section 143(3)Section 271(1)(c)Section 41(1)Section 43BSection 68

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2013 14 Income Tax Officer, V/s. M/s C.D. Steel Pvt. Ltd., Ward-3(3), Aayakar Commerce House, 2A Bhavan, P-7, Ganesh Chandra Avenue, 4th Floor, Room No.8E, Chowringhee Square, Esplanade, 4th Floor, Kolkata-13 Kolkata-69 [PAN No.AABCC 3442 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 16-08-2018 सुनवाई क" तार"ख/Date of Hear…

ACIT, Circle-36, Kolkata vs. M/S Soorajmull Nagarmull, Kolkata

Appeal is dismissed

ITA 1907/KOL/2016[2001-02]Status: DisposedITAT Kolkata20 Jul 2018AY 2001-02

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2001-02 Acit, Cicle-36, Aayakar V/S. M/S Soorajmull Nagarmull, Bhawan, Poorva, 8Th 8 B.B.D. Bag (East), Floor, 110, Shantipally, Kolkata-700001 Kolkata-107 [Pan No.Aaaab 0601 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Md. Usman Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Akkal Dudhwewal, Fca ""यथ" क" ओर से/By Respondent 26-06-2018 सुनवाई क" तार"ख/Date Of Hearing 20-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2001-02 Calls Into Question Correctness Of The Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 08.07.2016, Passed In Case No.142/Cit(A)/10/Cir-36/15-16/Kol, Reversing Assessing Officer’S Action Invoking Section 41(1) After Treating The Assessee’S Liability Amount Of ₹12,97,47,322/- To Be A Case Of Cessation Of Liability Assessment Order Dated 30.03.2015, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. We Notice At The Outset That Cit(A)’S Detailed Discussion On The Above Sole Issue Of Cessation Of Liability U/S 41(1)(A) Of The Act Reads As Follows:- “06. Decision: 1. I Have Carefully Considered The Action Of The Ld.Ao In Adding An Amount Of Rs.12,97,47,322/- U/S. 441(1) Of The Income Tax Act, 1961, On Grounds That There Was A Cessation Of Liability On The Part Of The Assessee For The Impugned Amount & That Therefore It Would Constitute Part Of The Income Of The Assessee-Firm. It Is To Be Observed That This Is The 2Nd Round Of The Assessment Order For The A.Y 2001-02, And

Section 139(2)Section 143(3)Section 148Section 250Section 41Section 41(1)Section 41(1)(a)Section 441(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2001-02 ACIT, Cicle-36, Aayakar V/s. M/s Soorajmull Nagarmull, Bhawan, Poorva, 8th 8 B.B.D. Bag (East), Floor, 110, Shantipally, Kolkata-700001 Kolkata-107 [PAN No.AAAAB 0601 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Md. Usman CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Akkal Dudhwewal, FCA ""यथ" क" ओर से/By Respondent 26-06-2018 सुनवाई क" तार"ख/Date of Hearing 20-07-2018 घोषणा क" तार"ख/Date of Pronouncement आदे…

Asst Cir 32(3), Mumbai vs. Shree Swastik Developers, Mumbai

In the result, the cross objection raised by the assessee is partly allowed

ITA 1102/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Nov 2017AY 2011-12

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2011-12

For Appellant: Ms. Keyuri Desai, ARFor Respondent: Mr. Saurabh Kumar Rai. DR

Section 133(6)Section 143(3)Section 37(1)Section 40bSection 41(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 ACIT-32(3), M/s Shree Swastik Room No. 108, 1st floor, Vs. Developers 3,Guruprasad, Bldg. No. C-11, Carter Road, No. 3 Pratyakshakar Bhavan Borivali East, BKC, Bandra (E) Mumbai-400066 Mumbai-400051 PAN No. AAVFS8876P Appellant Respondent C.O. No. 235/MUM/2017 Assessment Year: 2011-12 M/s Shree Swastik ACIT-32(3), Developers Vs. Room No. 108, 1st floor, 3,Guruprasad, Carter Bldg. No. C-11, Road, No. 3 Borivali Pratyakshakar Bhavan East, BKC,…

M/S. Airline Allied Services Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2477/DEL/2014[2010-11]Status: DisposedITAT Delhi10 Nov 2017AY 2010-11

Bench: Shri N. K. Saini & Shri Amit Shukla

For Appellant: Shri P.K. Sahu, AdvocateFor Respondent: Smt. Aparna Karan, CIT (DR)

Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.2476 & 2477/DEL/2014 Assessment Year: 2008-09, 2010-11 Airline Allied Services Ltd. v. DCIT Room No.205, 2nd Floor, G-5 Circle 1(1) Building New Delhi IGI Airport, Terminal 1 New Delhi TAN/PAN:AAACA1517B (Appellant) (Respondent) Appellant by: Shri P.K. Sahu, Advocate Respondent by: Smt. Aparna Karan, CIT (DR) Date of hearing: 17 10 2017 Date of pronouncement: 10 11 2017 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the assessee agai…

M/S. Airline Allied Services Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2476/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Nov 2017AY 2008-09

Bench: Shri N. K. Saini & Shri Amit Shukla

For Appellant: Shri P.K. Sahu, AdvocateFor Respondent: Smt. Aparna Karan, CIT (DR)

Section 143(3)Section 41(1)

S. Sampathraj, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 2211/CHNY/2016[2012-13]Status: DisposedITAT Chennai25 Nov 2016AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Respondent: Shri A.V. Sreekanth, JCIT

Section 143(3)Section 41(1)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.2211/Mds/2016 "नधा"रण वष" /Assessment year: 2012-13 Shri S. Sampathraj, The Asst. Commr. of Income 45/2, E.H.Road, Tax, Vyasarpadi, Vs. Non-Corporate Circle 9 (1) Chennai – 600 039. Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) [PAN:AALPS4515P] : अपीलाथ" क" ओर से/ Appellant by Shri M. Karunakaran, Adv. ""यथ" क" ओर से /Responden…

Nasir Ahmed, Kolkata vs. Income Tax Officer, Ward - 33(3), Kolkata

In the result, assessee’s appeal stands allowed

ITA 2518/KOL/2013[2009-10]Status: DisposedITAT Kolkata03 Jun 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2009-10

Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2009-10 Nasir Ahmed V/s. Income Tax Officer, Ward-33(3), 3rd Floor, 30/2A, Rani Rashmoni Road, Kolkata-700 087 10B, Middleton Row [PAN No.ADCPA 1080 B] Kolkata-700 071 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri A.K.Tibrewal, FCA अपीलाथ" क" ओर से/By Appellant Shri Klyan Nath, JCIT-DR ""यथ" क" ओर से/By Respondent 25-05-2016 सुनवाई क" तार"ख/Date of Hearing 03-06-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Acco…