71 (Orissa) (iv) Mind Sports League Pvt. Ltd. v. PCIT

157 Taxmann.com 815Income Tax Appellate Tribunal2023#19318 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 263Section 54BSection 143(2)Section 144BSection 10BSection 142(1)Section 144

Issues it is cited on

section 54blimited scrutinyerroneous and prejudicialsection 263section 26section 144bsection 142(1)transfersection 143(3)interestdocument

Judgments citing 71 (Orissa) (iv) Mind Sports League Pvt. Ltd. v. PCIT

Shreeji Ceramic Industries, Morbi vs. The Principal Commissioner of Income Tax-1, Rajkot

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

ITA 266/RJT/2024[2015-16]Status: DisposedITAT Rajkot12 Aug 2025AY 2015-16

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. A.L.SAINI, AM & DIESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.266/RJT/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFS8846B (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 17/07/2025 घोषणाक"तार"ख/Date of Pronouncement : 12/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA,…

Avinash Dattatray Muley, Pune vs. PCIT, Pune

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

ITA 624/PUN/2025[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

For Appellant: Shri Sarang GudhateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 143(2)Section 143(3)Section 263Section 48Section 54B

…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 : 2020-21 Avinash Dattatray Muley PCIT, Pune-2 A – 802, Mont Vert Altesse Sus Road, Vs. Pashan, Pune – 411021 PAN : AIJPM1872F (Appellant) (Respondent) Assessee by : Shri Sarang Gudhate Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 16-07-2025 Date of pronouncement : 22-07-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 03.03.2025 passed u/s 263 of the Income Tax Act, 1961 (hereinafter…

Incorp Advisory Services Private Limited, Mumbai vs. Pr.Commissioner of Income Tax-6, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4864/MUM/2024[2020-2021]Status: DisposedITAT Mumbai09 Dec 2024AY 2020-2021

Bench: Shri.B.R. Baskaran & Anikesh Banerjee

For Appellant: ShriMargav Shukla & Shri ShubhamFor Respondent: Shri R.A. Dhyani, CIT DR
Section 143(3)Section 144BSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI.B.R. BASKARAN, ACCOUNTANT MEMBER AND ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4864/Mum/2024 (Assessment Year:2020-21) Incorp Advisory Services vs Pr.Commissioner of Income Tax-6, Private Limited, Mumbai, 2nd Floor, Gita Building, Near Room No.501, 5th Floor, Aaykar HP Petrol Pump, Sion Circle, Bhavan, M.K. Road, Mumbai-400 Sion (East)-400 022 020 PAN: AAFCI3309E APPLICANT RESPONDENT Assessee by : ShriMargav Shukla & Shri Shubham Shah Respondent by : Shri R.A. Dhyani, CIT DR Date of hearing : 05/12/2024 Date of pronouncement : 09/12/2…

Bhogilal Bhailalbhai Patel, Vadodara vs. The Pr. CIT-1, Vadodara

In the result, the appeal of the assessee is dismissed

ITA 613/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad28 Nov 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 613/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Bhogilal Bhailalbhai The Pr. Commissioner Of Patel Income Tax-1 Vs. 475/2, Sagar Faliya, At & Vadodara Post Bhayali, Vadodara - 391410 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bkkpp3136R (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/Respondent By : Shri Samir Tekriwal, Cit. Dr 19/11/2024 Date Of Hearing Date Of Pronouncement 28/11/2024

For Appellant: Shri Hemant Suthar, A.RFor Respondent: Shri Samir Tekriwal, CIT. DR
Section 143(3)Section 263Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 613/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Bhogilal Bhailalbhai The Pr. Commissioner of Patel Income Tax-1 Vs. 475/2, Sagar Faliya, At & Vadodara Post Bhayali, Vadodara - 391410 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BKKPP3136R (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/Respondent by : Shri Samir Tekriwal, CIT. DR 19/11/2024 Date of Hearing Date of Pronouncement…