75 (SC) 3. PCIT v. Thapar Homes Ltd.

73 Taxmann.com 21High Court2016#12942 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 147Section 269SSSection 269TSection 271DSection 271ESection 275(1)(c)Section 148

Issues it is cited on

section 149a(d)section 149apenalty under section 271esection 275(1)section 275(1)(c)section 275section 148a(a)section 271esection 151(i)penalty under section 271dsection 269tsection 148 notice

Judgments citing 75 (SC) 3. PCIT v. Thapar Homes Ltd.

Anand Mahendra Kapadia, Surat vs. ITO, Ward 3(2)(1), Surat

In the result the appeals filed by the assessee are hereby allowed

ITA 710/SRT/2025[2009-10]Status: DisposedITAT Surat25 Nov 2025AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 148Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 709 & 710/SRT/2025 Assessment Year: 2009-10 Anand Mahendra Kapadia Income Tax Officer Titaanium Business Hub, Ward-3(2)(1), 2nd Floor, Sarsana, Vs Surat Near VIP Crossing, Surat Khajod Road, Bhimrad, Surat-395007 PAN: ADYPK6654R (Respondent) (Appellant) Assessee Represented: Shri Rasesh Shah, CA Revenue Represented: Shri Ajay Uke, Sr. D.R. Date of hearing : 13-11-2025 Date of pronouncement : 25-11-2025 आदेश/ORDER PER : T.R. SENTH…

Anand Mahendra Kapadia, Surat vs. ITO, Ward 3(2)(1), Surat

In the result the appeals filed by the assessee are hereby allowed

ITA 709/SRT/2025[2009-10]Status: DisposedITAT Surat25 Nov 2025AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 148Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 709 & 710/SRT/2025 Assessment Year: 2009-10 Anand Mahendra Kapadia Income Tax Officer Titaanium Business Hub, Ward-3(2)(1), 2nd Floor, Sarsana, Vs Surat Near VIP Crossing, Surat Khajod Road, Bhimrad, Surat-395007 PAN: ADYPK6654R (Respondent) (Appellant) Assessee Represented: Shri Rasesh Shah, CA Revenue Represented: Shri Ajay Uke, Sr. D.R. Date of hearing : 13-11-2025 Date of pronouncement : 25-11-2025 आदेश/ORDER PER : T.R. SENTH…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Jayapriya Company, Chennai

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22
Section 132Section 269SSection 271D

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1899/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 & Cross-Objection No.65/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 v. Jayapriya Company, No.37, Second Floor, Siva Vishnu Complex, Natesan Street, T. Nagar, Chennai-600 017. [PAN: AAHFJ 0958 M] (प्रत्यर्थी/Respondent/Cross- Objector) Mr. Bipin C.N., CIT & Ms. R. Anita, Addl…

Asst.Commissioner of Income Tax, Bandra Kurla Complex Mumbai vs. Devang Ajit Javeri, Mumbai

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 4498/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) & DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) Assessee by Shri Vinod Bindal Revenue by Shri R.R. Makwana Date of Hearing 22/01/2025 Date of Pronouncement 29/01/2025 आदेश / O R D…

Asst. Commissioner of Income Tax, Bandra Kurla Complex vs. Devang Ajit Jhaveri, Mumbai

In the result, appeal of the Revenue is dismissed on

ITA 4497/MUM/2024[2013-14]Status: DisposedITAT Mumbai29 Jan 2025AY 2013-14
Section 143(3)Section 147Section 153CSection 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3509/Mum/2024 (Assessment Year :2011-12) & ITA No.3510/Mum/2024 (Assessment Year :2011-12) Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai - 400 020 PAN/GIR No.AAHPJ4783G (Appellant) (Respondent) ITA No.4497/Mum/2024 (Assessment Year :2013-14) & ITA No.4498/Mum/2024 (Assessment Year :2016-17) DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai - 400…

Devang Ajit Jhaveri, Mumbai vs. JCIT, Range 17(1), Mumbai

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 3510/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Jan 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) & DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) Assessee by Shri Vinod Bindal Revenue by Shri R.R. Makwana Date of Hearing 22/01/2025 Date of Pronouncement 29/01/2025 आदेश / O R D…

Devang Ajit Jhaveri, Mumbai vs. JCIT, Range 17(1), Mumbai

In the result, appeal of the Revenue is dismissed on

ITA 3509/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Jan 2025AY 2011-12
Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3509/Mum/2024 (Assessment Year :2011-12) & ITA No.3510/Mum/2024 (Assessment Year :2011-12) Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai - 400 020 PAN/GIR No.AAHPJ4783G (Appellant) (Respondent) ITA No.4497/Mum/2024 (Assessment Year :2013-14) & ITA No.4498/Mum/2024 (Assessment Year :2016-17) DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai - 400…

Suparshwa Constructions, Mumbai vs. Addl CIT RG 6, Mumbai

In the result, additional ground of appeal raised by assessee is allowed

ITA 3083/MUM/2014[2002-03]Status: DisposedITAT Mumbai30 Apr 2019AY 2002-03

Bench: Shri Pawan Singh & Shri N.K. Pradhan

For Respondent: Ms. Dinkle Haria (AR)
Section 143(3)Section 254(1)Section 269SSection 271Section 271DSection 271ESection 273BSection 279S

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA No. 3084/Mum/2014 (Assessment Year 2005-06) M/s Suparshwa Constructions, Addl.CIT, Central Range-6, Ground Floor, Veetrang 6th Floor, Aayakar Bhavan, Vs. Chambers, Cawasji Patel Street, M.K. Road, Fort, Mumbai-400001. Mumbai-400020. PAN: AACFS6283R Appellant Respondent : Ms. Dinkle Haria (AR) Appellant by Respondent by : Shri D.G. Pansari (DR) Date of Hearing : 26.04.2019 Date of Pronouncement : 30.04.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, J…

75 (SC) 3. PCIT v. Thapar Homes Ltd. (73 Taxmann.com 21) — Cited in 8 Judgments | BharatTax