(a) Principle Commissioner of Income-tax v. Shankar Lal Saini

89 Taxmann.com 235High Court2018#21559 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 139(1)Section 2(14)(iii)Section 234A Section 234B Section 234C Section 250 Section 270A Section 54B

Judgments citing (a) Principle Commissioner of Income-tax v. Shankar Lal Saini

Ramsinhji Meraji Vanzara, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

The appeal of the assessee is hereby allowed

ITA 1449/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad10 Dec 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Jagrat Shah, ARFor Respondent: Shri Uady Kishanrao Kakne, Sr. DR

Section 139(1)Section 2(14)(iii)Section 234ASection 250Section 270Section 54BSection 54B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.1449/Ahd/2025 (Assessment Year: 2018-19) Ramsinhji Meraji Vanzara, Income Tax Officer, Vs. Plot No. 575/1, Shivam, Sector-30, Ward-1, Shivam, Gandhinagar-382030 Gandhinagar [PAN : ACEPV0595M] (Appellant) .. (Respondent) Appellant by : Shri Jagrat Shah, AR Respondent by: Shri Uady Kishanrao Kakne, Sr. DR Date of Hearing 09.10.2025 Date of Pronouncement 10.12.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the or…

Smt. Harminder Kaur, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2656/DEL/2017[2011-12]Status: DisposedITAT Delhi10 Feb 2021AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 139(4)Section 148Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] ITA No.2656/Del./2017 Assessment Year: 2011-12 Smt. Harminder Kaur, Vs. ITO, C/o- Sunil Arora & Ward-36(4), Associates, A-1/118, New Delhi Safdarjung Enclave, New Delhi PAN :ANOPK6529P (Appellant) (Respondent) Appellant by Ms. Gunjan Jain, CA Respondent by Sh. Gurmel Singh, CIT(DR) Date of hearing 04.01.2021 Date of pronouncement 10.02.2021 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 28/02/2017 p…

Smt. Renu Jain, New Delhi vs. ITO, Ward 5(2), Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the sole ground of appeal is allowed

ITA 96/JPR/2020[2011-12]Status: DisposedITAT Jaipur06 Mar 2020AY 2011-12

For Appellant: Shri Akshay Shah (C.A.)For Respondent: Miss Chanchal Meena (JCIT)

Section 139Section 143(3)Section 147Section 148Section 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 96/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Renu Jain The ITO, Vs. G-13/5, IInd Floor, Malviya Nagar, Ward-5(2), New Delhi 110017. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFPJ 7560 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Akshay Shah (C.A.) jktLo dh vksj ls@ Revenue by : Miss Chanchal Mee…

Dr. Kushagra Katariya, Gurgaon vs. DCIT, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1452/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Dec 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahu[Assessment Year: 2011-12]

For Appellant: Shri Arvind Kumar, AdvFor Respondent: Shri Sanjay Goel, CIT(DR)

Section 139(1)Section 139(4)Section 234BSection 271(1)Section 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER [Assessment Year: 2011-12] Dr. Kushagra Kataria, vs. DCIT, Circle 1(1), 5th floor, HSSIDC Building, C/o S. Talwar & Co., 409, Sector-31, Udyog Vihar, Phase-V Gurgaon Gurgaon (PAN: AKWPK6521-E) [Appellant] [RESPONDENT] Assessee by : Shri Arvind Kumar, Adv. & Ms. Sudha Gupta, CA Revenue by : Shri Sanjay Goel, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed this Appeal against the Order dated 13.1.2016 of the Ld. Commissioner of Income Tax (Appeals)-I, Gurg…