400 (SC)\nc. CIT v. Xylon

153 Taxmann.com 465Income Tax Appellate Tribunal2023#13471 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Issues it is cited on

Judgments citing 400 (SC)\nc. CIT v. Xylon

Mithi Software Technologies Private Limited, Pune vs. Income Tax Officer Ward 14(3), Pune

In the result, appeal of the assessee is allowed

ITA 2371/PUN/2025[2014-15]Status: DisposedITAT Pune12 Jan 2026AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2371/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Mithi Software Technologies V The Income Tax Private Limited, S Officer, 101, Mayfair Court, Nachiket Ward-14(3), Pune. Park, Baner Road, Pune – 411045. Pan: Aabcm9352P Appellant/ Assessee Respondent /Revenue Assessee By Shri Nikhil Pathak Revenue By Shri Ambarnath Khule – Jcit(Through Virtual) Date Of Hearing 24/11/2025 Date Of Pronouncement 12/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Agra Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2014-15 Dated 25.08.2025 Emanating From The Assessment Order U/S.143(3) Of

Section 143(3)Section 250Section 271(1)(c)Section 28Section 41(1)Section 72

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.2371/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15 Mithi Software Technologies V The Income Tax Private Limited, s Officer, 101, Mayfair Court, Nachiket Ward-14(3), Pune. Park, Baner Road, Pune – 411045. PAN: AABCM9352P Appellant/ Assessee Respondent /Revenue Assessee by Shri Nikhil Pathak Revenue by Shri Ambarnath Khule – JCIT(through virtual) Date of hearing 24/11/2025 Date of pronouncement 12…

400 (SC)\nc. CIT v. Xylon (153 Taxmann.com 465) — Cited in 7 Judgments | BharatTax