451 (Delhi-Trib.). 8. Deputy Commissioner of Income-tax, Circle-11(1) v. HometrailBuildtech (P.) Ltd.

155 Taxmann.com 578High Court2023#14975 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 56(2)(viib)Section 143(3)Section 115JB Section 11UA Section 144 Section 147 Section 250 Section 271(1)(c)

Issues it is cited on

nav method dcf method section 56(2)(viib)closely held company valuation of shares section 56(2)fair market value section 56 income from other sources prescribed company person

Judgments citing 451 (Delhi-Trib.). 8. Deputy Commissioner of Income-tax, Circle-11(1) v. HometrailBuildtech (P.) Ltd.

Navkar Wollens Private Limited, Bikaner vs. ACIT Circle-3, Bikaner

In the result, the appeal of the assessee is allowed

ITA 670/JODH/2025[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blenavkar Woollens Private Ltd. Assistant Commissioner Of Rani Bazar, Bikaner, H.O. Income Tax, Circle – 3 Bikaner, Bikaner Bikaner - 334001 Pan No. Aabcn 9287 G Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Revenue By Smt. Runi Pal, Cit-Dr & Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre Delhi [Hereinafter Referred To As Nfac/Cit(A)] Dated 30.07.2025 With Respect To Assessment Year 2014-15 Challenging Therein Sustaining The Addition Of Rs. 2,34,04,480/- On Account Of Difference Between The Fair Market Value & The Issue Price Of The Equity Shares By Questioning The Method Of Valuation.

Section 144Section 147Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Navkar Woollens Private Ltd. Assistant Commissioner of Rani Bazar, Bikaner, H.O. Income Tax, Circle – 3 Bikaner, Bikaner Bikaner - 334001 PAN No. AABCN 9287 G Assessee by Shri Rajendra Jain, Advocate and Smt. Raksha Birla, CA (Physical) Revenue by Smt. Runi Pal, CIT-DR and Shri Lalit Kumar Bishnoi, Addl. CIT-DR (Virtual) Date of Hearing 29.01.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against…

Karadi Path Education Company Private Limited, Chennai vs. Commissioner, Chennai

ITA 1848/CHNY/2025[2018-2019]Status: DisposedITAT Chennai17 Feb 2026AY 2018-2019

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1848/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Karadi Path Education Company Private Limited, 3A No.11, Dev Regency, I Main Road, Gandhi Nagar, Adyar, Chennai - 600 020. [Pan: Aaeck-2995-D] (अपीलार्थी/Appellant) Dcit, Vs. Corporate Circle -4(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. Pradhan Priya Dass, C.A. (By Virtual) प्रत्यर्थी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 27.11.2025 घोषणा की तारीख/Date Of Pronouncement : 17.02.2026 आदेश /O R Der Per S. R. Raghunatha, Am: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, (In Short “Ld.Cit(A)”) For The Assessment Year 2018-19, Dated 29.04.2025 In Respect Of The Order Of The National E-Assessment Centre, Delhi (In Short 'Ao') Passed U/S.143(3) Of The Income Tax Act, 1961 ( In Short ‘The Act') Dated 28.04.2021. :-2-:

For Appellant: Shri. Pradhan Priya Dass, C.A. (by Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 143(3)Section 56(2)(vii)Section 56(2)(viib)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1848/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Karadi Path Education Company Private Limited, 3A No.11, Dev Regency, I Main Road, Gandhi Nagar, Adyar, Chennai - 600 020. [PAN: AAECK-2995-D] (अपीलार्थी/Appellant) DCIT, vs. Corporate Circle -4(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. P…

DCIT, CC-1(4), Ahmedabad vs. Goldmine Commodities Private Limited, Ahmedabad

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

ITA 1260/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2016-17

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1260/Ahd/2024 िनधा"रण वष" /Assessment Year : 2016-17 The Deputy Commissioner Goldmine Commodities Pvt. Ltd., Of Income Tax, बनाम/ Goldmine House, V/S. Central Circle-1(4), 4, Niranjan-Nirakar Society, Ahmedabad. Near Shreyas Railway Crossing, Ambawadi Ahmedabad-380007. (Gujarat) "थायी लेखा सं./Pan: Aaccg1295L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri Rignesh Das, Cit-Dr Assessee By : Shri Kishor Goyal, Ar सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 27/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Revenue Is Directed Against The Order Dated 25.04.2024 Of The Commissioner Of Income-Tax (Appeals) [Hereinafter Referred To As “The Cit(A)”] Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] For Assessment Year 2016-17. The Acit, Circle-2(1)(1), Ahmedabad [Hereinafter Referred To As “Assessing Officer Or Ao”], Dcit Vs. Goldmine Commodities Pvt. Ltd. Assessment Year 2016-17

For Appellant: Shri Kishor Goyal, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 115JSection 143(3)Section 250Section 271(1)(c)Section 274Section 56(2)(viib)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.1260/Ahd/2024 िनधा"रण वष" /Assessment Year : 2016-17 The Deputy Commissioner Goldmine Commodities Pvt. Ltd., of Income Tax, बनाम/ Goldmine House, v/s. Central Circle-1(4), 4, Niranjan-Nirakar Society, Ahmedabad. Near Shreyas Railway Crossing, Ambawadi Ahmedabad-380007. (Gujarat) "थायी लेखा सं./PAN: AACCG1295L अ…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Idana Pet Industries P. Ltd., Udaipur vs. ACIT, Circle-1, Udaipur

In the result, the appeal of the assessee bearing ITA No

ITA 330/JODH/2023[2015-16]Status: DisposedITAT Jodhpur19 Dec 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPURBENCH,JODHPUR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 329 to 330/Jodh/2023 Assessment Year: 2014-15 to 2015-16 Idana Pet Industries P. Ltd. Vs. ITO, Ward-2(1),/ ACIT, 22A, Bhatt Ji Ki Bari, Udaipur. Circle-1, [PAN: AADCI1197A] Udaipur. (Appellant) (Respondent) Appellant by Sh. Amit Kothari, CA Respondent by Ms. Nidhi Nair, Sr. DR Date of Hearing 14.12.2023 Date of Pronouncement 19.12.2023 ORDER Per:Anikesh Banerjee, Hon’ble J.M.: Both the appeals of the same assessee were filed against the order of the ld. Comm…

Idana Pet Industries P. Ltd., Udaipur vs. ITO, Ward-2(1), Udaipur

In the result, the appeal of the assessee bearing ITA No

ITA 329/JODH/2023[2014-15]Status: DisposedITAT Jodhpur19 Dec 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)