95 (Delhi-Trib)\n7\nBhikhabhai Rajabhai Dhameliya v. Principal Commissioner\nof Income-tax

151 Taxmann.com 493Income Tax Appellate Tribunal2023#12231 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 263Section 142(1)Section 115BBESection 144BSection 147Section 69ASection 119Section 132

Issues it is cited on

prejudicial to interest of revenuerevision u/s 263section 263(1)assessment order erroneousrevision under section 263principal commissioner of income-taxerroneous and prejudicialsection 119search assessmentsection 263section 26chief commissioner

Judgments citing 95 (Delhi-Trib)\n7\nBhikhabhai Rajabhai Dhameliya v. Principal Commissioner\nof Income-tax

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

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

ITA 383/RJT/2024[2015-16]Status: DisposedITAT Rajkot01 Oct 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

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

ITA 380/RJT/2024[2014-15]Status: DisposedITAT Rajkot01 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

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

ITA 378/RJT/2024[2013-14]Status: DisposedITAT Rajkot01 Oct 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

PARAS RAMESHCHANDRA DOSHI,RAJKOT vs. THE PCIT - 1, RAJKOT , RAJKOT

ITA 280/RJT/2024[2013-14]Status: DisposedITAT Rajkot11 Jun 2025AY 2013-14
Section 115BSection 132Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 280/RJT/2024 (निर्धारणवर्ष / Assessment Year: (2013-14) (Hybrid Hearing) Vs. The Pr. CIT – 1, Aayakar Bhavan, Race Course Ring Road, Rajkot - 360001 Paras Rameshchandra Doshi Prop. Aadhyashakti Trading, Pal Gate Road, Soni Bazar, Rajkot - 360001 (Appellant) स्थायी लेखासं./जीआइआरसं./PAN/GIR No.: ABJPD0346E (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement : Shri D. M. Rindani, Ld. AR : Shri Sanjay Punglia, Ld. CIT (DR)…

MEENAMANI GANGA BUILDER LLP ,PUNE vs. PCIT (CENTRAL), PUNE , PUNE

In the result, the appeal of the assessee is dismissed

ITA 1027/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20
Section 132Section 143(2)Section 153DSection 263Section 263(1)Section 68

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “A”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.1027/PUN/2024\n Assessment Year : 2019-20\nMeenamani Ganga Builder LLP,\nSan Mahu Complex, Office N5,\nBund Garden Road,\nOpposite Poona Club,\nPune 411 001, Maharashtra\nPAN: AAUFM6455H\nVs. PCIT (Central),\nPune\nAppellant\nRespondent\nAppellant by\nRevenue by\nDate of hearing\nDate of pronouncement\n:\nShri Rajiv Thakkar\n:\nShri Amol Khairnar\n:\n28.01.2025\n:\n21.04.2025\nआदेश / ORDER\nPER DR. MANISH BORAD, AC…

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.110/Nag./2023 (Assessment Year :2017–18) Vinay Ramsharandas Agrawal 1, Agrawal Estate, Amravati Road ……………. Appellant Wadi, Nagpur 440 023 PAN – ABGPA3839E v/s Principal Commissioner of Income Tax ……………. Respondent Nagpur–2, Nagpur Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 06/01/2025 Date of Order – 21/03/2025 O R D E R PER V. DURGA RAO, J.M. The instant appeal by the assessee is emanating from the impugned order d…

TULJABHAVANI HOUSING DEVELOPMENT PRIVATE LIMITED,MUMBAI vs. ITO WARD 4(3)-1, AAYAKAR BHAWAN,MUMBAI

In the result, both the appeals of the assessee are dismissed

ITA 2249/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Feb 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Jitendra SinghFor Respondent: Mr. Biswanath Das, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2249 & 2248/MUM/2024 Assessment Years: 2016-17 & 2017-18 Tuljabhavani Housing PCIT-4, Development Pvt. Ltd., 6th floor, Aayakar Bhavan, Vs. Mehta House No. 4, Block No. 5, Maharishi Karve Road, Churchgate, Bhai Jeevanji Lane S, JSS Road, Mumbai-400020. Kalbadevi H.O. Mumbai-400 002. PAN NO. AACCT 5733 G Appellant Respondent Assessee by : Mr. Jitendra Singh Revenue by : Mr. Biswanath Das, CIT-DR Date of Hearing : 20/02/2025 : 24/02/2025 Date of pronoun…

TULJABHAVANI HOUSING DEVELOPMENT PRIVATE LIMITED,MUMBAI vs. MUMBAI ITO WARD 4(3)-1, AAYAKAR BHAWAN,MUMBAI

In the result, both the appeals of the assessee are dismissed

ITA 2248/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Feb 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Jitendra SinghFor Respondent: Mr. Biswanath Das, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2249 & 2248/MUM/2024 Assessment Years: 2016-17 & 2017-18 Tuljabhavani Housing PCIT-4, Development Pvt. Ltd., 6th floor, Aayakar Bhavan, Vs. Mehta House No. 4, Block No. 5, Maharishi Karve Road, Churchgate, Bhai Jeevanji Lane S, JSS Road, Mumbai-400020. Kalbadevi H.O. Mumbai-400 002. PAN NO. AACCT 5733 G Appellant Respondent Assessee by : Mr. Jitendra Singh Revenue by : Mr. Biswanath Das, CIT-DR Date of Hearing : 20/02/2025 : 24/02/2025 Date of pronoun…

95 (Delhi-Trib)\n7\nBhikhabhai Rajabhai Dhameliya v. Principal Commissioner\nof Income-tax (151 Taxmann.com 493) — Cited in 8 Judgments | BharatTax