413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT

168 Taxmann.com 413High Court2024#6893 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 132Section 115BBESection 153BSection 292CCSection 153ASection 69Section 69ASection 69B

Judgments citing 413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through orders of the authorities below. The A.O. recorded a common satisfaction note for AY 2014-15 to A.Y. 2020-21 and relied upon the same for determination of the income of the appellant. The satisfaction note reads that “In view of the fact…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through orders of the authorities below. The A.O. recorded a common satisfaction note for AY 2014-15 to A.Y. 2020-21 and relied upon the same for determination of the income of the appellant. The satisfaction note reads that “In view of the fact…

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…Congress vs. DCIT (2024) 160 Taxmann.com 606 (Delhi) and the decision of PCIT vs. Medicare (P) Ltd 161 Taxmann.com 160 (Delhi) and also Hon’ble madras High Court Expressway Services Pvt. Ltd. decision in the case of Smt. Pavithra Sugichandran vs. DCIT (2024) 168 Taxmann.com 413 (Madras). 28. We have heard both the parties, perused relevant material on record and had gone through orders of the authorities below. The A.O. recorded a common satisfaction note for AY 2014-15 to A.Y. 2020-21 and relied upon the same for determination of the income of the appellant. The satisfaction note reads that “In view of the fact…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1129/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1128/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1127/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1126/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1125/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1095/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1094/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1093/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1092/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1091/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1090/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1089/HYD/2025[2014-15]Status: DisposedITAT Hyderabad27 Mar 2026AY 2014-15
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

A.C.I.T., CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. JAIDEEP HALWASIYA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the cross objection by the assessee is allowed

ITA 2284/KOL/2024[2015-16]Status: DisposedITAT Kolkata13 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aawph1706L Co No. 50/Kol/2024 (Arising Out Of Ita No. 2284/Kol/2024 For A.Y. 2015-16) Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Guru Bhashyam, Dr Date Of Hearing: 23.01.2025 Date Of Pronouncement : 13.02.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Guru Bhashyam, DR
Section 132(1)Section 143(3)Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM Jaideep Halwasiya ACIT, Central Circle-4(3) 3rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAWPH1706L CO No. 50/KOL/2024 (Arising out of ITA No. 2284/KOL/2024 for A.Y. 2015-16) Jaideep Halwasiya ACIT, Central Circle-4(3) 3rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Ass…

413 (SC). 4. Smt. Pavithra Sugichandran v. DCIT (168 Taxmann.com 413) — Cited in 16 Judgments | BharatTax