7 ITR(T) 576 (Ahmedabad Professional Automotives Private Limited v. ACIT ITAT)/

129 TTJ 49Income Tax Appellate Tribunal2010#22339 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 132 Section 132(1)Section 132(3)Section 132(4)Section 139 Section 143(3)Section 144 Section 147

Judgments citing 7 ITR(T) 576 (Ahmedabad Professional Automotives Private Limited v. ACIT ITAT)/

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

…Circle-1 Kota in ITA No 507/JP/2012. In this judgement the order is based on the judgement in the case of Agrawal Roadlines (P.) Ltd. v. Deputy Commissioner of Income-tax (2011) 7 ITR(T) 576 (Ahmedabad - ITAT)/[2011] 44 SOT 40 (Ahmedabad - ITAT) (URO)/[2010] 129 TTJ 49 (Ahmedabad - ITAT) [18-09-2009] Judgements relied It has been held by the Hon'ble ITAT in the case of Agrawal Roadlines (P.) Ltd. v. Deputy Commissioner of Income-tax [2011] 7 ITR(T) 576 (Ahmedabad Professional Automotives Private Limited vs. ACIT ITAT)/[2011] 44 SOT 40 (Ahmedabad - ITAT) (URO)/[2010] 129 TTJ 49 (Ahmedabad- ITAT)[18-09-2009] as u…

ACIT, Circle - 1(3), Kolkata vs. M/S. Rungta Sons (P) Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 2200/KOL/2019[2015-16]Status: DisposedITAT Kolkata23 Jun 2021AY 2015-16

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Sanjay Garg, Hon’Ble] I.T.A. No. 2200/Kol/2019 Assessment Year: 2015-16 Asstt. Commissioner Of Income Tax, Cc-1(3), Kolkata............................................……....…..Appellant Vs. M/S. Rungta Sons Pvt. Ltd......……………...................…..…………………………………………....…..Respondent 8A, Express Tower 42A, Shakespeare Sarani Kolkata – 700 017 [Pan : Aabcr 2356 N]

Section 250Section 37Section 4Section 72

…agpur l.DCIT Vs Bharat Gandhi (46 SOT 258) Mumbai IT AT’ 2. Western Coalfields Ltd. Vs ACIT(124 TTJ 659) Nagpur l.DCIT Vs Bharat Gandhi (46 SOT 258) Mumbai IT AT’ 2. Western Coalfields Ltd. Vs ACIT(124 TTJ 659) Nagpur ITAT, 3) Agrawal Roadlines P Ltd. Vs DCIT(129 TTJ 49) Ah ITAT, 3) Agrawal Roadlines P Ltd. Vs DCIT(129 TTJ 49) Ahd IT AT. The Ld. AR has also submitted the following : The Ld. AR has also submitted the following : “ It is to be noted that in the case of assessee itself, for the AY 2013 “ It is to be noted that in the case of assessee itself, for the AY 2013-14 & 2014-15 the Ld. CIT(A) had set aside…

ACIT, New Delhi vs. M/S. National Cable Industries, New Delhi

Appeal is allowed

ITA 4145/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Sept 2019AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 4145/Del/2015 (A.Y. 2010-11)

Section 133ASection 143(3)Section 145(3)Section 154Section 154(3)Section 37Section 37(1)

…50/Del/2013 order dated 19.04.2016 b) Western Coalfields Ltd. vs. ACIT (2009) 124 TTJ 669 (Nag.) c) Master Capital Services Ltd. vs. DCIT (2008) 108 TTJ 389 d) CIT vs. Industrial Cables India Ltd. 162 Taxman 423 (P&H HC) e) Agarwal Road Lines P. Ltd. vs. DCIT 129 TTJ 49 f) Vishwanath V. Kale vs. ITO ITA 2081/2010 (Mum) g) Prakash Cotton Mills Pvt. Ltd. vs. CIT (1993) 201 ITR 684 (SC) h) ACIT vs. Taurian Iron and Steel Co. Pvt. Ltd. (ITA No. 1613/Mum/2010) i) ITO vs. VRM Share Broking (P) Ltd. (2009) 27 SOT 469 (Mum) Thus, Explanation to section 37(1) is to be invoked only in those circumstances when there is rea…