514 (Delhi) (iii) Twylight Infrastructure (P.) Ltd. v. ITO

158 Taxmann.com 378High Court2024#5879 most cited

What is 514 (Delhi) (iii) Twylight Infrastructure (P.) Ltd. v. ITO authority for?

The approval of the specified authority under Section 151 is mandatory for issuing a notice under Section 148, and the TOLA (Time of Lawful Authority) has no relevance in determining this specified authority.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Twylight Infrastructure (P.) Ltd. v. ITO · Section 148 · Section 151 · specified authority · prior sanction · TOLA · reassessment notice · Delhi High Court

Sections most often in play

Section 148Section 151Section 147Section 149Section 69ASection 115BBESection 132Section 153A

Issues it is cited on

compensatory interestreal income theorysection 151(ii)faceless assessment schemeperiod of holdingsection 36(2)section 120section 153a(1)(b)section 151asection 151(i)section 149(1)(b)specified authority

Judgments citing 514 (Delhi) (iii) Twylight Infrastructure (P.) Ltd. v. ITO

DINYAR SAM HATHIKHANAWALA,MUMBAI vs. DCIT, CIRCLE-19(1), MUMBAI

In the result, Assessee’s appeal is allowed

ITA 1591/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Apr 2026AY 2016-17
For Appellant: Shri Bharat Kumar, Sr. A.RFor Respondent: Shri Umashankar Prasad, Ld. CIT D.R. &
Section 144BSection 147Section 148Section 148ASection 151Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Dinyar Sam Hathikhanawala, DCIT Circle 19 (1), 5th Floor, R. No.52, Noor Mahal, Piramal Chambers, Vs. Sir Ratan Tata Road, Dr. SS Rao Marg, Parel, Tardeo, Mumbai - 400034 Mumbai – 400012. PAN – ABSPH7786F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Kumar, Sr. A.R. Revenue by : Shri Umashankar Prasad, Ld. CIT D.R. & Shri Annavaram Kosuri, Sr. D.R. Date of Hearing : 17.03.2026 Date of Pronouncement : 06.04.2026…

RAJENDRAKUMAR SHRISHRIMAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

…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.3282/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, s Ward-5(1), Pune. Bibwewadi, Pune – 411037. PAN: BJSPS9226G Appellant/ Assessee Respondent /Revenue Assessee by Shri Abhilash Hiran Revenue by Shri Sadananda – JCIT(DR) Date of hearing 11/02/2026 Date of pronouncement 12/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

MUKUNDA PANDIT CHAUGULE,PANDHURLI vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

ITA 3194/PUN/2025[2017-18]Status: DisposedITAT Pune11 Feb 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3194/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Mukunda Pandit Chaugule, V The Income Tax Officer, 471A, Shimpi Lane, Pandurli S Nashik. B.O., Pandhurli, Nashik – 422502 Pan: Atepc5427G Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 26.09.2025 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The I.T.Act, 1961 Dated 20.04.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 147rSection 148Section 151Section 151ASection 153CSection 250Section 69A

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.3194/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Mukunda Pandit Chaugule, V The Income Tax Officer, 471A, Shimpi Lane, Pandurli s Nashik. B.O., Pandhurli, Nashik – 422502 PAN: ATEPC5427G Appellant/ Assessee Respondent /Revenue Assessee by Shri Sanket Joshi (Virtual) Revenue by Shri Sadananda – JCIT(DR) Date of hearing 10/02/2026 Date of pronouncement 11/02/2026 आदेश/ ORDER PER DR. DIPAK P. R…

TOYOTA BOSHOKU CORPORATION,JAPAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION NEW DELHI, NEW DELHI

In the result, both the appeals of the Assessee are allowed

ITA 2463/DEL/2024[2017-2018]Status: DisposedITAT Delhi24 Dec 2025AY 2017-2018

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Kashish Gupta, CA
Section 143(3)Section 144C(5)Section 148Section 148ASection 151

…ITA Nos. 2462 & 2463/Del/2024 Toyota Boshoku Corporation INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2462 & 2463/Del/2024 (Assessment Years: 2016-17 & 2017-18) Toyota Boshoku Corporation, Vs. ACIT, 1-1, Toyada-Cho, Kariya Shi, Circle-3(1)(1), Aichi, Japan New Delhi (Appellant) (Respondent) PAN:AADCT4951B Assessee by : Shri Vishal Kalra, Adv Revenue by: Shri Kashish Gupta, CA Date of Hearing 02/12/2025 Date of pronouncement 24/12/2025 O R D E R PER M. BALAGANESH, A. M.: The Assessee Toyata Boshoku Corporat…

TOYOTA BOSHOKU CORPORATION,JAPAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION NEW DELHI, NEW DELHI

In the result, both the appeals of the Assessee are allowed

ITA 2462/DEL/2024[2016-2017]Status: DisposedITAT Delhi24 Dec 2025AY 2016-2017

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Kashish Gupta, CA
Section 143(3)Section 144C(5)Section 148Section 148ASection 151

…ITA Nos. 2462 & 2463/Del/2024 Toyota Boshoku Corporation INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2462 & 2463/Del/2024 (Assessment Years: 2016-17 & 2017-18) Toyota Boshoku Corporation, Vs. ACIT, 1-1, Toyada-Cho, Kariya Shi, Circle-3(1)(1), Aichi, Japan New Delhi (Appellant) (Respondent) PAN:AADCT4951B Assessee by : Shri Vishal Kalra, Adv Revenue by: Shri Kashish Gupta, CA Date of Hearing 02/12/2025 Date of pronouncement 24/12/2025 O R D E R PER M. BALAGANESH, A. M.: The Assessee Toyata Boshoku Corporat…

AAMYA RESOURCES LLP,ANDHERI EAST vs. ITO, WARD 24(1)(1) MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 4423/MUM/2025[2016-17]Status: DisposedITAT Mumbai21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Om Prakash Kantvs. Ito, Ward 24(1)(1) Aamya Resources Llp Piramal Chamber, 1, Wilson House, Old Mumbai – 400012. Nagardas Road, Andheri (E), Mumbai – 400069. Pan/Gir No. Abcfa4651A (Applicant) (Respondent) Assessee By Shri Satish Aggarwal (Virtually Appear) Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 21.08.2025 Date Of Pronouncement 24.09.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 11.10.2019 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre / Cit(A), Mumbai For The Assessment Year 2015- 16. 2. Although, Assessee Had Raised Number Of Grounds In The Present Appeal But At The Outset Ld. Ar Pressed Ground No.4 Which Is Legal In Question & It Goes To The Roots Of The Case. Therefore, We Have Decided To Adjudicate This Ground Firstly, Ground No. 4, Which Is Reproduced Herein Below:

Section 148Section 149Section 151Section 250Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Vs. ITO, Ward 24(1)(1) Aamya Resources LLP Piramal Chamber, 1, Wilson House, Old Mumbai – 400012. Nagardas Road, Andheri (E), Mumbai – 400069. PAN/GIR No. ABCFA4651A (Applicant) (Respondent) Assessee by Shri Satish Aggarwal (virtually appear) Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 21.08.2025 Date of Pronouncement 24.09.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 11.10.2019…

ACIT, CIRCLLE-34, KOLKATA vs. SUBHAS KUMAR KEDIA, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 1677/KOL/2024[2016-17]Status: DisposedITAT Kolkata17 Apr 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1677/Kol/2024 (नििाारण वर्ा / Assessment Year : 2016-2017) Acit, Circle-34, Kolkata Vs Subhas Kumar Kedia, 41, N.S.Road, Kolkata Pan No. :Afnpk 9669 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Ms. Shreya Loyalka, Ar राजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 21/01/2025 घोषणा की तारीख/Date Of Pronouncement : 17/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Revenue Against The Order Dated 05.06.2024, Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2016-2017, On The Following Grounds Of Appeal :- I) That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Erred In Quashing The Order U/S.148A(D) & All Subsequent Proceedings. Ii) That On The Facts & Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Failed To Acknowledge The Fact That The Assesse Had Not Expressed Any Grievance Against The Validity Of Order U/S 148A(D) By Moving Any Writ Petition Which Should Have Been Done In Case Of Any Grievance After Getting The Sald Order U/S.148A(D). Iii) That On The Facts & Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Erred In Quashing The Order When The Ld. Cit(A) Has No Jurisdiction To Deal With The Question Whether The 148A(D) Order Was Passed Validly Or Properly As An Order U/S.148A(D) Is Not An Appealable Order Before Ld. Cit(A) As Per Section 246A.

For Appellant: Ms. Shreya Loyalka, ARFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 148Section 148ASection 149Section 151Section 246ASection 3Section 69A

…आयकर अपीलीय अधिकरण, बी न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1677/KOL/2024 (नििाारण वर्ा / Assessment Year : 2016-2017) ACIT, Circle-34, Kolkata Vs Subhas Kumar Kedia, 41, N.S.Road, Kolkata PAN No. :AFNPK 9669 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Ms. Shreya Loyalka, AR राजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/01/2025 घोषणा की तारीख/Date of Pronouncement : 17/04/2025…

ACIT CIRCLE-4(3)(1), MUMBAI, MUMBAI vs. JMP SECURITIES PVT LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 3792/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Mar 2025AY 2017-18

Bench: Shri. Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Acit, Circle-4(3)(1) Jmp Securities Pvt. Ltd. Aayakar Bhavan, M. K. Road, 801/806, 8Th Floor, Elite Square, 274, Churchgate, Mumbai – 400020. Vs. Perin Nariman St. Bazar Gate, Fort, Mumbai – 400001. Pan/Gir No. Aaacj8850C (Appellant) : (Respondent) C. O. No. 182/Mum/2024 (Arising Out Of Ita No. 3792/Mum/2024) (Assessment Year: 2017-18) Jmp Securities Pvt. Ltd. Acit, Circle-4(3)(1) 801/806, 8Th Floor, Elite Square, 274, Aayakar Bhavan, M. K. Road, Perin Nariman St. Bazar Gate, Fort, Vs. Churchgate, Mumbai – 400020. Mumbai – 400001. Pan/Gir No. Aaacj8850C (Appellant) : (Respondent) : Shri. Omkandalkar Assessee By Respondent By : Shri. Hemankumar Chimanlal Leuva Cit Dr. Date Of Hearing : 05.02.2025 Date Of Pronouncement : 27.03.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Revenue & Cross Objection Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short)

For Respondent: Shri. Hemankumar Chimanlal Leuva
Section 147Section 148Section 151Section 151ASection 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI. AMARJIT SINGH, AM AND MS. KAVITHA RAJAGOPAL, JM ACIT, Circle-4(3)(1) JMP Securities Pvt. Ltd. Aayakar Bhavan, M. K. Road, 801/806, 8th Floor, Elite Square, 274, Churchgate, Mumbai – 400020. Vs. Perin Nariman St. Bazar Gate, Fort, Mumbai – 400001. PAN/GIR No. AAACJ8850C (Appellant) : (Respondent) C. O. No. 182/Mum/2024 (Arising out of ITA No. 3792/Mum/2024) (Assessment Year: 2017-18) JMP Securities Pvt. Ltd. ACIT, Circle-4(3)(1) 801/806, 8th Floor, Elite Square, 274, Aayakar Bhavan, M. K. Road, Perin Nariman St. Bazar Gate, Fort, Vs. Churchgate, M…

AMAAN NAEEM AKHTAR ANSARI,MIRA ROAD EAST vs. ITO WARD 22(1)(1), PIRAMAL CHAMBERS, MUMBAI

ITA 407/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosainamaan Naeem Akhtar Vs. Ito, Ward 22(1)(1) Ansari Piramal Chambers, 803, A-B, Bldg No. 18, Lalbaug, Parel, Mumbai Fortune Heights, - Ghodbunder Road, Shanti Vidyanagar, Mira Road (E). Pan/Gir No. Bfspa0396B (Applicant) (Respondent)

Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Amaan Naeem Akhtar Vs. ITO, Ward 22(1)(1) Ansari Piramal Chambers, 803, A-B, Bldg No. 18, Lalbaug, Parel, Mumbai Fortune Heights, - Ghodbunder Road, Shanti Vidyanagar, Mira Road (E). PAN/GIR No. BFSPA0396B (Applicant) (Respondent) Assessee by Shri Rohidas Lokhande Revenue by Smt. Usha Gaikwad, Sr. DR Date of Hearing 11.03.2025 Date of Pronouncement 12.03.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 01.01.2025 passed u/s 250 of…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

ITA 1144/AHD/2024[2019-2020]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-2020
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1142/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-2018

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1140/AHD/2024[2015-2016]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-2016

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 1139/AHD/2024[2014-2015]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-2015

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

MARK ELECTRONICS CORPORATION,DISSOLVED vs. INCOME TAX OFFICER, WARD 29(1), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 3262/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Jun 2024AY 2016-17

Bench: The Ao, Accordingly

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Mark Electronics Income Tax Officer Corporation (Dissolved) Ward-29(1) Through erstwhile Vs. Delhi partner Ms. Manjula Bhargava U-1, 2nd Floor, Green Park Extension New Delhi-110016 PAN:AAFFM 7682M (Appellant) (Respondent) Assessee by Sh. Priyanshu Goel, CA Respondent by Sh. Anshul, Sr. DR Date of Hearing 03/06/2024 Date of Pronouncement 12/06/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned C…

514 (Delhi) (iii) Twylight Infrastructure (P.) Ltd. v. ITO (158 Taxmann.com 378) — Cited in 20 Judgments | BharatTax