(a) Hindustan Lever Ltd. v. R B Wadkar, Mumbai

55 Taxmann.com 59High Court2015#15967 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 131 Section 132 Section 133A Section 153A Section 68

Issues it is cited on

section 39 onus of proof accumulated profits paper company shell company disallowance of interest expenditure source of source creditworthiness of the creditor date of transfer section 260 section 260a borrowed satisfaction

Judgments citing (a) Hindustan Lever Ltd. v. R B Wadkar, Mumbai

M/S Union Bank of India, Mumbai vs. Deputy Commissioner of Incomet Tax. Circle- Ltu -2, Mumbai

In the result appeal of the assessee bearing ITA No

ITA 1678/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Apr 2025AY 2015-16

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri C NareshFor Respondent: ShriKrishna Kumar SR. DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER Union Bank of India vs Deputy Commissioner of Income- Union Bank Bhavan tax, Circle-(LTU) 2, Mumbai Room No.421, 4thFloor, Aayakar 239, Vidhan Bhavan Marg Nariman Point, Mumbai-400 Bhavan, M.K. Road, Mumbai-400 021 020 PAN: AAACU0564G APPELLANT RESPONDENT Assessee by : Shri C Naresh Respondent by : ShriKrishna Kumar SR. DR. Date of hearing : 11/04/2025 Date of pronouncement : 23/04/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was…

DCIT CC 7(3), Mumbai vs. M/S Lotus Logistics and Developers Pvt Ltd., Mumbai

ITA 4058/MUM/2019[2008-09]Status: DisposedITAT Mumbai04 Apr 2025AY 2008-09

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

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. A.Y. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner M/s Lotus Logistics & of Income Tax, CC Developers Pvt Ltd, 7(3), Mumbai, 419, Laxmi Plaza, Laxmi Room No.655, 6th Industrial Estate, New Link Floor, Aayakar Bhavan, Road, Andheri, Mumbai-400 M.K. Road, Mumbai, 053 400020 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2010 2015-16 -do- -do- 6920/M/2019 2016-17 ACIT-CC…

DCIT, CC - 7(3), Mumbai vs. M/S A. M. Developers and Realtors, Mumbai

ITA 3041/MUM/2019[2012-13]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-13

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

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

DCIT - CC -7(3), Mumbai vs. M/S A. M. Constructions, Mumbai

ITA 3040/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

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

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

M/S. Symphony, Mumbai vs. DCIT Cent. Cir -8(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1965/MUM/2021[2012-13]Status: DisposedITAT Mumbai27 Feb 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.1965/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Symphony बिधम/ Dcit, Central Circle-8(2) Skyline Wealth Space Bld, 6Th Floor, Room No. 658, Vs. First Floor, Skyline Oasis Aayakar Bhavan, Compound Premier Road, Maharshi Karve Road, Vidyavihar (West), Mumbai-400020. Mumbai-400086. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Abgf8562C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Jain Revenue By: Shri Abi Rama Karthikeyan (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 28/12/2022 घोषणा की तारीख /Date Of Pronouncement: 27/02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-50, Mumbai Dated 23.09.2021 For The Assessment Year 2012-13. 2. By Raising The Ground No. 1 To 4, The Assessee Has Challenged The Legality/Validity Of The Reopening Of Assessment For Ay. 2012-13. Ground No. 1 To 4 Is As Under: - “1. That On The Facts & Circumstances Of The Case & In Law, The Ld. Ao Erred In Reopening The Assessment U/S 148 & Completing The Assessment U/S 147. 2. That On The Facts & Circumstances Of The Case & In Law, The Ld. Ao Erred In Reopening The Assessment U/S 148 On The Basis Of Information On Record & Without Any New Information.

For Appellant: Shri Naresh JainFor Respondent: Shri Abi Rama Karthikeyan (Sr

Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.1965/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) M/s. Symphony बिधम/ DCIT, Central Circle-8(2) Skyline Wealth Space Bld, 6th Floor, Room No. 658, Vs. First Floor, Skyline Oasis Aayakar Bhavan, Compound Premier Road, Maharshi Karve Road, Vidyavihar (West), Mumbai-400020. Mumbai-400086. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABGF8562C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Naresh Jain Revenue by: Shri Abi Rama Karthikeyan (Sr. AR) सुनवाई…

Goel Ganga Construction, Pune vs. Income-Tax Officer, Ward - 7(3), Pune

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

ITA 2138/PUN/2017[2008-09]Status: DisposedITAT Pune11 Mar 2022AY 2008-09

For Appellant: Shri Rajiv ThakkarFor Respondent: Shri M. Jasnani

Section 139Section 143(3)Section 147Section 148Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2138/PUN/2017 िनधा"रण वष" / Assessment Year: 2008-09 Goel Ganga Construction, Vs. ITO, Ward- 7(3), 3rd Floor, San Mahu Complex, Pune. Bund Garden Road, Opp. Poona Club, Pune- 411001. PAN : AAGFG1939G Appellant Respondent Assessee by : Shri Rajiv Thakkar Revenue by : Shri M. Jasnani Date of hearing 08.03.2022 : Date of pronouncement : 11.03.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against…