382 ITR 152 (All) & MaltiGupta v. CIT

260 Taxmann 231Reported decision2019#24069 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 13Section 132Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 145

Judgments citing 382 ITR 152 (All) & MaltiGupta v. CIT

M/S Kanak Vrindavan Resorts Limited, Jaipur vs. Income Tax Officer, Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Welkin Telecom Infra Private Limited, Kolkata

In the result, appeal of the revenue is partly allowed

ITA 1087/KOL/2023[2013-14]Status: DisposedITAT Kolkata10 Oct 2024AY 2013-14

Bench: Shri Rajpal Yadav (Vice President), Dr. Manish Borad (Accountant Member)

Section 142Section 143(3)Section 250Section 36(1)(va)Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA Before Shri Rajpal Yadav, Vice President & Dr. Manish Borad, Accountant Member I.T.A. No.1087/KOL/2023 Assessment Year: 2013-14 DCIT, Circle- 11(1), Kolkata ………. Appellant Vs. Welkin Telecom Infra Pvt. Ltd. ………… Respondent 76/1, Golaghata Road, Golaghata, Kolkata-700048. (PAN: AAJCS6622G) Appearances by: Shri Subhendu Datta, CIT, Sr. DR appeared for Appellant Shri S. K. Tulsiyan, Advocate & Ms. Puja Somani, CA appeared for Respondent. Date of concluding the hearing : 10.09.2024 Date of pronouncing the order : 10.10.2024 ORDER Per Dr. Manish Borad, Accounta…

Welkin Telecom Infra Pvt. Ltd, Kolkata vs. DCIT, Cir.11(1), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 12/KOL/2021[2014-15]Status: DisposedITAT Kolkata18 Apr 2022AY 2014-15

Bench: Shri A. T. Varkey, Jm & Shri Rjesh Kumar, Am ]

Section 143(1)Section 143(2)Section 69C

…1 Welkin Telecom Infra Pvt. Ltd. AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri A. T. Varkey, JM & Shri Rjesh Kumar, AM ] I.T.A. No. 12/Kol/2021 Assessment Year: 2014-15 Welkin Telecom Infra (Pvt.) Ltd., Vs. Deputy Commissioner of Income-tax, (PAN: AAJCS6622G) Circle-11(1), Kolkata Appellant Respondent Date of Hearing 25.02.2022 Date of Pronouncement 18.04.2022 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Smt. Ranu Biswas, Addl. CIT ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata date…

382 ITR 152 (All) & MaltiGupta v. CIT (260 Taxmann 231) — Cited in 3 Judgments | BharatTax