(a) PCIT v. Thapar Homes Ltd.

159 Taxmann.com 450High Court2024#12227 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2026.

Sections most often in play

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

Issues it is cited on

section 275(1)section 275(1)(c)penalty under section 271dpenalty under section 271esection 275section 271esection 269sssection 269tsection 271dsection 269section 269scancellation of registration

Judgments citing (a) PCIT v. Thapar Homes Ltd.

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Shri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, of Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AFYPT0164P Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.02.2026 Date of Pronouncement 06.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 29.12.2023 passed by learned Co…

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…

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…

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…आयकर अपीलीय िअधकरण, इंदौर 0◌ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 188 to 190/Ind/2024 (AYs: 2012-13 to 2014-15) Shri Vimal Todi, Additional Commissioner of बनाम/ 501, Darshan Residency, Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (PAN: AFYPT0164P) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.10.2024 Date of Pronouncement 25.10.2024 आदेश/ O R D E R Per Bench: The captioned three appeals a…

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

…आयकर अपीलीय िअधकरण, इंदौर 0◌ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 188 to 190/Ind/2024 (AYs: 2012-13 to 2014-15) Shri Vimal Todi, Additional Commissioner of बनाम/ 501, Darshan Residency, Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (PAN: AFYPT0164P) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.10.2024 Date of Pronouncement 25.10.2024 आदेश/ O R D E R Per Bench: The captioned three appeals a…

(a) PCIT v. Thapar Homes Ltd. (159 Taxmann.com 450) — Cited in 8 Judgments | BharatTax