69A. Similarly, in S. Balaji Mech- Tech (P.) Ltd. v. ITO

170 Taxmann.com 639High Court2025#19567 most cited
4

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 154Section 115BBESection 69ASection 68Section 133ASection 133(6)Section 142(1)Section 143(1)

Issues it is cited on

section 115bbsection 115bsection 115bbeunexplained cash creditsection 115section 69asection 68section 69section 11nfacbusiness

Judgments citing 69A. Similarly, in S. Balaji Mech- Tech (P.) Ltd. v. ITO

JCIT(OSD), CIRCLE 111, DEHRADUN, SUBHASH ROAD vs. M/S SURYANCHAL FURNITECH, BAHADRABAD INDUSTRIAL AREA, HARIDWAR

Appeal is partly allowed

ITA 82/DDN/2025[2017-18]Status: DisposedITAT Dehradun21 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 82/Ddn/2025 : Asstt. Year: 2017-18 Jcit(Osd), Vs M/S Suryanchal Furnitech, Circle-111, F-104, Bahadrabad Industrial Dehradun-248001 Area, Haridwar-249402 (Appellant) (Respondent) Pan No. Abofs3475L Assessee By : Sh. Himanshu Sharma, Adv. Revenue By : Sh. A. S. Rana, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 21.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074074259(1) Dated 05.03.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. Himanshu Sharma, AdvFor Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 82/DDN/2025 : Asstt. Year: 2017-18 JCIT(OSD), Vs M/s Suryanchal Furnitech, Circle-111, F-104, Bahadrabad Industrial Dehradun-248001 Area, Haridwar-249402 (APPELLANT) (RESPONDENT) PAN No. ABOFS3475L Assessee by : Sh. Himanshu Sharma, Adv. Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 15.01.2026 Date of Pronouncement: 21.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assessment Year 2017-18, arises against the CIT(A…

KISHOR VITTHAL KOLHE,JALGAON vs. DCIT-CIRCLE-1, JALGAON, JALGAON

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

ITA 1876/PUN/2025[2017-18]Status: DisposedITAT Pune14 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Vinay Kawadia (through virtual)For Respondent: Shri Vidya Ratna Kishore
Section 142(1)Section 143(1)Section 143(2)Section 68

…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 : 2017-18 Kishor Vitthal Kolhe DCIT, Circle – 1, Jalgaon 31, Durgeshwari, Pratap Nagar, Vs. Ring Road, Jalgaon – 425001 PAN: ABFPK9778H (Appellant) (Respondent) Assessee by : Shri Vinay Kawadia (through virtual) Department by : Shri Vidya Ratna Kishore Date of hearing : 18-12-2025 Date of pronouncement : 14-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 26.06.2025 of the Ld. CIT(A) / NFAC, Delhi…

M/S. 9TH STREET ARCHITECTS,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

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

ITA 1463/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Divatia & Shri Samir Vora, ARsFor Respondent: Shri Abhijit, Sr. DR
Section 115BSection 133ASection 154Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1463/Ahd/2025 (Assessment Year: 2017-18) M/s. 9th Street Architects, Vs. Deputy Commissioner of 501, Vrundavan Enclave, Income Tax, Nr. Saptak Party Plot, Circle-4(1)(1), 132 Ft. Ring Road, Naranpura, Ahmedabad Ahmedabad-380013 [PAN No.AAMFM6777E] (Appellant) .. (Respondent) Appellant by : Shri S. N. Divatia & Shri Samir Vora, ARs Respondent by: Shri Abhijit, Sr. DR 16.10.2025 Date of Hearing Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDI…

DCIT, CENTRAL CIRCLE-29, DELHI vs. SH BASANT JAIN, DELHI

ITA 2761/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Jul 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhavi, CAFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 115BSection 139(5)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER DCIT, Central Circle 29, Delhi. (APPELLANT) ITA No.2761/DEL/2023 (Assessment Year: 2017-18) vs. Shri Basant Jain, C-119, Shivaji Park, Punjabi Bagh, New Delhi – 110 026. (PAN : ADBPJ2416P) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhavi, CA Shri Rajat Garg, CA REVENUE BY : Shri Rajesh Tiwari, Sr. DR Date of Hearing : 21.05.2025 Date of Order : 16.07.2025 ORDER PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the ord…

69A. Similarly, in S. Balaji Mech- Tech (P.) Ltd. v. ITO (170 Taxmann.com 639) — Cited in 4 Judgments | BharatTax