361 (SC) PCTT v. Century Textiles & Industries Ltd.

99 Taxmann.com 206Supreme Court of India2018#13058 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 271(1)(c)Section 8D

Issues it is cited on

full and true disclosurefirst proviso to section 147beyond four yearskelvinatormere change of opinionchange of opiniontangible materialescapement of incomefinal assessment orderreason to believereopening of assessmentnotice under section 148

Judgments citing 361 (SC) PCTT v. Century Textiles & Industries Ltd.

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 :…

ITO, Ward-2, Perambalur vs. Shri S.B. Raja, Ariyalur

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

ITA 3189/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jan 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3189/Chny/2019 िनधा"रण वष" / Assessment Year: 2010-11 Income Tax Officer, Shri. S.B. Raja, Ward -2, V. No. 14, North Street, Perambalur. Soorkuzhi, Andimadam, Udayarpalayam Tulak, Ariyalur 621 801. [Pan: Anzpr 3754L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Dr. I.P. Roopa, Jcit सुनवाई क" तार"ख/Date Of Hearing : 05.01.2022 घोषणा क" तार"ख/Date Of Pronouncement : 31.01.2022

For Appellant: NoneFor Respondent: Dr. I.P. Roopa, JCIT
Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 69

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3189/Chny/2019 िनधा"रण वष" / Assessment Year: 2010-11 Income Tax Officer, Shri. S.B. Raja, Ward -2, v. No. 14, North Street, Perambalur. Soorkuzhi, Andimadam, Udayarpalayam Tulak, Ariyalur 621 801. [PAN: ANZPR 3754L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : None ""यथ" क" ओर से/Respondent by : Dr. I.P. Roopa, JCIT सुनव…

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1342/BANG/2017[2008-09]Status: DisposedITAT Bangalore23 Jun 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 148Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2008-09 Textron India Private Ltd., Vs. The Deputy Commissioner Floor 1 & 2, Block B (Tower 2), of Income Tax, SEZ Campus, Global Village, Circle 5(1)(1), RVCE Post Mylasandra, Bangalore. Off Mysore Road, Bangalore – 560 059. PAN: AACCT 0118M APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, CA Respondent by : Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.06.2021 Date of Pronouncement : 23.06.2021 O R D E R Per Chan…

Addl. CIT, New Delhi vs. M/S. Ircon International Ltd., New Delhi

In the result, the appeal of the Revenue is accordingly dismissed

ITA 3768/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] ITA No.3768/Del./2017 Assessment Year: 2009-10 Addl.CIT, Vs. IRCON International Ltd., Special Range-4, C-4, District Centre, Saket, New Delhi New Delhi PAN :AAACI0684H (Appellant) (Respondent) Appellant by Shri Gurmel Singh, Sr. DR Respondent by Dr. Rakesh Gupta, Adv. Date of hearing 06.01.2021 Date of pronouncement 22.01.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 10/02/2017 passed by the L…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7277/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Oct 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 1388/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7276/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

361 (SC) PCTT v. Century Textiles & Industries Ltd. (99 Taxmann.com 206) — Cited in 8 Judgments | BharatTax