A.C. Surgipharma (P.) Ltd. v. DCIT

157 Taxmann.com 360High Court2023#17284 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115BAA Section 143(1)Section 119(2)(b)Section 139(1)Section 250 Section 115JB Section 21AE Section 115BAB

Issues it is cited on

section 115bba section 115baa domestic company section 119(2)section 119(2)(b)section 119 section 115b section 115j section 115jb section 115 section 139(1)section 139

Judgments citing A.C. Surgipharma (P.) Ltd. v. DCIT

ACIT, CIRCLE-3, THANE, ASHAR IT PARK THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

ITA 4338/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 4327 & 4338/Mum/2025 Assessment Year: 2023-24 ACIT, Circle -3 Vs Magik Kraft Pvt Ltd Ashar IT Park, Sr. No. 161, H.No. A/2, Thane. Pelhar, Vasai East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent) CO. No.242 & 257/Mum/2025 (Arising out of ITA No. 4327 & 4338/Mum/2025) Assessment Year: 2023-24 Magik Kraft Pvt Ltd Vs ACIT, Circle -3 Sr. No. 161, H.No. Ashar IT Park, A/2, Pelhar, Vasai Thane. East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent)…

ACIT, CIRCLE-3, THANE, ASHAR, IT PARK, THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

ITA 4327/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

AKASH FISHMEAL & FISHOIL PRIVATE LIMITED,SINDHUDURG vs. INCOME TAX OFFICER, KOLHAPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2496/PUN/2024[AY 2023-24]Status: DisposedITAT Pune16 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 139(1)Section 143(1)

…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 : 2023-24 Akash Fishmeal & Fishoil Pvt. Ltd. ITO, Kolhapur 66 Khavaneshwar Mandir Marg, Vs. Kelus, B.O. Kelus, Sindhudurg – 416520, Maharashtra PAN: AANCA3420E (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Ramnath P Murkunde Date of hearing : 15-04-2025 Date of pronouncement : 16-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 25.10.2024 of the Ld. Addl / JCIT(A…

MRESULT SERVICES PRIVATE LIMITED,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -4(1)(1), BANGALORE, BENGALURU

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

ITA 570/BANG/2024[2022-23]Status: DisposedITAT Bangalore31 May 2024AY 2022-23

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2022-23 M/S. Mresult Services Pvt. Ltd., The Deputy 5Th Floor, West Wing, Commissioner Raheja Towers, Of Income Tax, M.G. Road, Circle – 4(1)(1), Bengaluru – 560 001. Vs. Bangalore. Pan: Aadcm9518M Appellant Respondent Assessee By : Shri Hasmukh Raveria, Ca Revenue By : Shri Srinath .S, Jcit-Dr

For Appellant: Shri Hasmukh Raveria, CAFor Respondent: Shri Srinath .S, JCIT-DR

Section 115BSection 143(1)Section 234BSection 51

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2022-23 M/s. MResult Services Pvt. Ltd., The Deputy 5th Floor, West Wing, Commissioner Raheja Towers, of Income Tax, M.G. Road, Circle – 4(1)(1), Bengaluru – 560 001. Vs. Bangalore. PAN: AADCM9518M APPELLANT RESPONDENT Assessee by : Shri Hasmukh Raveria, CA Revenue by : Shri Srinath .S, JCIT-DR Date of Hearing : 08-05-2024 Date of Pronouncement : 31-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 17.01.2024 pa…

KONTI INFRAPOWER & MULTIVENTURES PVT LTD,MUMBAI vs. ITO 6 (1) (2), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 3172/MUM/2023[2021-22]Status: DisposedITAT Mumbai03 Jan 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalkonti Infrapower & Vs. Ito – 6(1)(2), Multiventures Pvt Ltd 5Th Floor, 18Th Floor, A Wing Aayakar Bhavan, Marathon Futurex, N.M M.K.Road, Joshi Marg, Lowerparel, Mumbai-400020. Mumbai-400013. Pan/Gir No. : Aaccc0699J Appellant .. Respondent Appellant By : Shri.Jayesh Chobisa.Ar Respondent By : Shi.P.D. Chougule. Sr.Dr Date Of Hearing 27.12.2023 Date Of Pronouncement 01.01.2024 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Jayesh Chobisa.ARFor Respondent: Shi.P.D. Chougule. Sr.DR

Section 115BSection 115JSection 119(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Konti Infrapower & Vs. ITO – 6(1)(2), Multiventures Pvt Ltd 5th Floor, 18th Floor, A Wing Aayakar Bhavan, Marathon Futurex, N.M M.K.Road, Joshi Marg, LowerParel, Mumbai-400020. Mumbai-400013. PAN/GIR No. : AACCC0699J Appellant .. Respondent Appellant by : Shri.Jayesh Chobisa.AR Respondent by : Shi.P.D. Chougule. Sr.DR Date of Hearing 27.12.2023 Date of Pronouncement 01.01.2024 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order…