355 and Checkmate Services (P.) Ltd. v. ACIT

176 Taxmann.com 414Reported decision2025#19559 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 115JBSection 144BSection 147Section 14ASection 42Section 143(3)Section 8DSection 148

Issues it is cited on

section 42beyond four yearsmaterial facts necessary for assessmentmere change of opinionchange of opinionregular assessmentdisallowance u/s 14asection 115jbreopening of assessmentsection 37(1)commissioner (appeals)section 37

Judgments citing 355 and Checkmate Services (P.) Ltd. v. ACIT

Deputy Commissioner of Income Tax, Gandhinagar vs. Gujarat State Petroleum Corporation Limited, Gandhinagar

ITA 1254/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

Deputy Commissioner of Income Tax, Gandhinagar vs. Gujarat State Petroleum Corporation Limited, Gandhinagar

ITA 1249/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

Gujarat State Petroleum Corporation Limited, Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

ITA 1166/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

Gujarat State Petroleum Corporation Limited, Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

ITA 1165/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

355 and Checkmate Services (P.) Ltd. v. ACIT (176 Taxmann.com 414) — Cited in 4 Judgments | BharatTax