99) Skycell Communications Ltd. v. DCIT (

148 Taxmann.com 471Reported decision2023#22630 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 131 Section 132 Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144C(1)

Issues it is cited on

scrutiny assessment person section 143(3)india business interest

Judgments citing 99) Skycell Communications Ltd. v. DCIT (

Jayaram Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

In the result the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 711/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, Vs. The Dy. Commissioner of No.61, Bren Balavana, 5th A Block, Income Tax, Koramangala, Central Circle – 2(4), Bangalore – 560 095. Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle 2(4), Bengaluru

ITA 706/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

Criteo Singapore Pte. Ltd., Singapore vs. ACIT Ciricle 1(2)(1) International Taxation, New Delhi

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

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR

Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2122/DEL/2023[A.Y. 2020-21]) CRITEO Singapore Pte. Ltd Vs. The A.C.I.T 138, Market Street, #34-01/02 Circle – 1(2)(1) Singapore New Delhi PAN – AAFCC 9817 M (Applicant) (Respondent) Assessee By : Shri S.K. Aggarwal, CA Shri Sarthak Bhandula, CA Department By : Shri Vijay B. Vasanta, CIT- DR Date of Hearing : 18.09.2024 Date of Pronouncement : 18.12.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred agai…