6: (i) Kisnichand Chellaram vs. CIT (1980) 125 ITR 713 (S.C.) (ii) Laxmnbhai S Patel v. CIT

172 Taxmann 74High Court2008#12320 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 132(4)Section 11 Section 115BBE Section 12A Section 142(1)Section 143(1)Section 147 Section 148

Issues it is cited on

retraction of statement statement under section 132(4)entry operator section 40a(3)section 40a search assessment documents seized accommodation entry section 153d section 132(4)section 234a scrutiny assessment

Judgments citing 6: (i) Kisnichand Chellaram vs. CIT (1980) 125 ITR 713 (S.C.) (ii) Laxmnbhai S Patel v. CIT

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

ITA 435/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Section 132Section 132(4)Section 153ASection 153DSection 234A

…{ "clean_text": "ITA Nos.431 to 435/Bang/2024\nM/s. Mukka Proteins Limited, Mangaluru\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\"C\" BENCH: BANGALORE\nBEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA Nos.431 to 435/Bang/2024\n Assessment Years: 2013-14 to 2017-18\nM/s. Mukka Proteins Limited\n(Formerly known as Mukka Sea Food\nIndustries Ltd.),\n# 18-2-16/4,\nMukka Corporate House, First Cross\nN.G. Road, Attavar\nMangalore 575 001\nKarnataka\nPAN NO : AAGCM8310E\nAPPELLANT\nAppellant by\nRespondent by\nDCIT\nVs.\nCentral Circle-1\nMangalore\nRESPONDENT\nSri Narendra Sh…

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, Mukka Corporate House, First Cross N.G. Road, Attavar Manguluru 575 001 Karnataka PAN NO: AAGCM8310E APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement DCIT Vs. Central Circle-1 Manguluru RESPONDENT Sri Narendra Sharma, A.R.…

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, DCIT Mukka Corporate House, First Cross Central Circle-1 Vs. N.G. Road, Attavar Mangaluru Mangaluru 575 001 Karnataka PAN NO : AAGCM8310E APPELLANT RESPONDENT Appellant by : Sri Narendra Sharma, A.R. Respondent by : Ms. Neera Malhotra, D.R.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No.01/SRT/2021 (AY 2010-11) IT(SS)A No.09/SRT/2020 (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Shri Dineshchandra D Income-tax, Central Circle- Koradia, 3Room No.507, 5th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/h.Navyug College, Gate, Surat-395001 Rander Road, Surat PAN No: ACUPK 3696 A Assistant Commissioner of Vs Income-tax, Central Circle-3, Room No.507, 5th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue…

ACIT, NEW DELHI vs. SHRI VIMAL GUPTA, NEW DELHI

In the result the C.O.No

ITA 1211/DEL/2011[2006-07]Status: DisposedITAT Delhi23 Dec 2015AY 2006-07

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2006-07 Acit, Central Circle 7 Vs. Vinod Kumar Gupta Room No.363, E 2 C 9/28, Yamuna Vihar Ara Center New Delhi 110 053 Jhandewalan Extension New Delhi Pan: Aahpg 7807 J &

For Appellant: Sh. Amit Goel, C.AFor Respondent: Shri O.P.Meena, Sr.D.R

Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2006-07 ACIT, Central Circle 7 vs. Vinod Kumar Gupta Room no.363, E 2 C 9/28, Yamuna Vihar ARA Center New Delhi 110 053 Jhandewalan Extension New Delhi PAN: AAHPG 7807 J & ITA No. 1211/Del/11 A.Y. 2006-07 ACIT, Circle 34(1) vs. Vimal Gupta New Delhi New Delhi Cross Objection No. 105/Del/2011 (In ITA No. 1211/Del/2011) A.Y. 2006-07 Vimal Gupta vs. ACIT, Circle 34(1) New Delhi New Delhi (Appellant) (Respondent) Department by : Shri O.P.Meena, Sr.D…

ACIT, NEW DELHI vs. SH VINOD KUMAR GUPTA, NEW DELHI

In the result the C.O.No

ITA 1603/DEL/2010[2006-07]Status: DisposedITAT Delhi23 Dec 2015AY 2006-07

For Appellant: Sh. Amit Goel, C.AFor Respondent: Shri O.P.Meena, Sr.D.R

Section 133A