65-66 8 Principal Commissioner of Income-tax v. SPPL Property Management (P.) Ltd.

151 Taxmann.com 103High Court2023#13462 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 263 Section 133A Section 142(1)Section 143(1)Section 147 Section 148 Section 234D

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Issues it is cited on

malabar industrial section 36(1)(va)erroneous and prejudicial section 36(1)section 43b section 36 section 263 section 26 section 43 section 37 section 143(1)section 13

Judgments citing 65-66 8 Principal Commissioner of Income-tax v. SPPL Property Management (P.) Ltd.

Bhargab Engineering Works, Howrah vs. PCIT, Central Kolkata 2, Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1161/KOL/2025[2018-2019]Status: DisposedITAT Kolkata28 Nov 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 133ASection 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1161/KOL/2025 Assessment Year: 2018-19 Bhargab Engineering Works PCIT, Central, Kolkata-2 Vs. (Appellant) (Respondent) PAN: AAIFB2118G Appearances: Assessee represented by : Miraj D. Shah, AR. Department represented by : Raja Sengupta, CIT (DR). Date of concluding the hearing : 08-September-2025 Date of pronouncing the order : 28-November-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the ld. Princi…

Bkb Transport Private Limited, Ranchi vs. PCIT, Ranchi

In the result, appeal of the assessee stands allowed

ITA 24/RAN/2021[2016-17]Status: DisposedITAT Ranchi09 Jun 2025AY 2016-17

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri R.R.Mittal, ARFor Respondent: Smt. Rinku Singh, CIT DR

Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORES/ S/SHRI GEORGE MATHAN, JUDICIAL , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2016-17 BKB Transport Pvt Ltd.,2F, BKB Transport Pvt Ltd.,2F, Vs. Pr. CIT, Ranchi Pr. CIT, Ranchi Vatika Apartment, Line Tank Vatika Apartment, Line Tank Road, Ranci-834001 834001 PAN/GIR No.AAACB 7488 C .AAACB 7488 C (Appellant (Appellant) .. ( Respondent Respondent) Assess…

Shiv Vegpro Private Limited, Kota vs. PCIT-Udaipur, Udaipur

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)

Section 147Section 263Section 36(1)(iii)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 1014/JPR/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Shiv Vegpro Pvt. Ltd., SP-3, RIICO Agro Food Park, Ranpur, Kota . बनाम Vs. The PCIT, Udaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAJCS7629B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Mahendra Gargieya, (Adv.) & Shri Hemang Garg…

Smt. Lingammal Ramaraju Shastra Prathishta Trust, Rajapalayam vs. ACIT (Exemptions), Coimbatore

ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 263Section 264

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेख सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1250/Chny/2024 निर्धारण वर्ष / Assessment Year: 2018-19 Smt. Lingammal Ramaraju Shastra Prathistha Trust, No.1, Gandhi Kalaimanram Road, Rajapalayam – 626 117. [PAN: AABTS 2841L] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by The Asst. Commissioner of Vs. Income Tax (Exemptions), Co…

M/S Kiran Sanran Associates, Pune vs. Principal Commissioner of Income Tax (Central), Pune

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

ITA 791/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Naveen RanderFor Respondent: Shri Keyur Patel, CIT-DR

Section 143(3)Section 2Section 263Section 28Section 36(1)(va)Section 43BSection 43C

…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 : 2018-19 M/s. Karan Sanran Associates PCIT (Central), Pune 501, Karan Tej Bonita, C.T.S. Vs. No.1187/16, Off : Ghole Road, Shivajinagar, Pune – 411005 PAN : AAAAK6230H (Appellant) (Respondent) Assessee by : Shri Naveen Rander Department by : Shri Keyur Patel, CIT-DR Date of hearing : 21-08-2024 Date of pronouncement : 09-09-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 22.02.2024 passed u/s 263 of…

Sanjiv Prakashan, Jaipur vs. ACIT, Circle-1, Jaipur

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 09/JPR/2023 निर्धारण वर्ष / Assessment Year : 2020-21 M/s Sanjiv Prakashan Dhamani Market, First Floor, Vs. Choura Rasta, Jaipur ACIT, Circle-01, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAHFS 6900 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Anil Goyal, CA राजस्व की ओर से / Revenue by : Sh. Anoop Singh (Addl.CIT) सुनवाई की तारीख / Date of Hearing : 13/08/2024 उदघोषणा की तारीख / Date of Pronouncement: 09/09/20…

M/S. Amtex Software Solutions Private Limited, Chennai vs. PCIT Chennai -1, Chennai

The appeal stand dismissed

ITA 678/CHNY/2023[2018-19]Status: DisposedITAT Chennai31 Aug 2023AY 2018-19

For Appellant: Ms. G. Vardhini (Advocate) - Ld.ARFor Respondent: Ms. Deeptha M.S. (JCIT) - Ld. Sr. DR

Section 115JSection 143(3)Section 2(24)(x)Section 263Section 40A(7)

…gned order dated 28-03-2023 in the matter of an assessment framed by Ld. AO u/s.143(3) of the Act on 19-03-2021. 2. The Ld. AR advanced arguments and referred to the decision of Hon’ble High Court of Calcutta in Pr. CIT vs. SPPL Property Management (P.) Ltd. (151 Taxmann.com 103). The Ld. AR also submitted the as per Clause (d) of newly introduced Explanation-2 to Sec.263 w.e.f. 01.06.2015, since the order was passed considering the binding judicial precedent, the same could not be subjected to revision u/s 263. The Ld. Sr. DR, on the other hand, submitted that no view was taken on impugned issues in the assessme…