ACIT v. Amit Jain SLP (Supreme Court) (Civil) Diary No.32211/

303 Taxmann 163Supreme Court of India2025#14027 most cited
7

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

Sections most often in play

Section 147Section 148Section 148ASection 149Section 151Section 144BSection 133ASection 250

Issues it is cited on

section 148a(c)section 3(1)section 149(1)order under section 148a(d)section 148a(b)section 148a(d)section 149income escaping assessmentsection 148atangible materialchief commissionerlong term capital gains

Judgments citing ACIT v. Amit Jain SLP (Supreme Court) (Civil) Diary No.32211/

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The DCIT, Circle-6(1), vs. Hyderabad – 500 034 Hyderabad. PAN ADKPC1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Pawan Kumar Chakrapani राज" व "ारा /Revenue by: Sri Ranjan Agrawala, Sr. AR सुनवाई की तारीख/Date of hearing: 17.11.2025 घोषणा की त…

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

The appeal of the Assessee is allowed on this ground alone

ITA 1527/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-2017
For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER A.A.P.No.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The DCIT, Circle-6(1), Hyderabad – 500 034 vs. Hyderabad. PAN ADKPC1537H (Respondent) (Appellant) निर्ध.ति द्वा/Assessee by: CA Pawan Kumar Chakrapani राजस्व द्वारा /Revenue by: Sri Ranjan Agrawala, Sr. AR सुनवाई की तारीख/Date of hearing: 17.11.2025 घोषणा की तारीख / Pronouncement: 28.11.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : These two appeals by the Assessee a…

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR vs. USHA DEVI SINGHANIA, RAIPUR

In the result, appeal of the revenue in ITA No

ITA 270/RPR/2025[2015-16]Status: DisposedITAT Raipur31 Jul 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.269 & 270/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Usha Devi Singhania Manjusha, 15/480 Civil Lines, Raj Bhawan, Raipur (C.G.)-492 001 PAN: AJGPS4079J ……""यथ" / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. USHA DEVI SINGHANIA, RAIPUR

In the result, appeal of the revenue in ITA No

ITA 269/RPR/2025[2013-14]Status: DisposedITAT Raipur31 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.269 & 270/Rpr/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.269 & 270/RPR/2025 "नधा"रण वष" / Assessment Years : 2013-14 & 2015-16 The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Usha Devi Singhania Manjusha, 15/480 Civil Lines, Raj Bhawan, Raipur (C.G.)-492 001 PAN: AJGPS4079J ……""यथ" / Respondent Assessee by : Shri Praveen Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

HEENA IRFAN BEPATI,SANGLI vs. INCOME TAX OFFICER, SANGLI

In the result, appeal of the assessee is partly allowed

ITA 1184/PUN/2025[2014-15]Status: DisposedITAT Pune29 Jul 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1183 & 1184 /Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, S Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. Pan: Bnepb9635A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte– Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 & 2014-15 Both Dated 24.03.2025 Respectively.For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal In Ita

Section 143(2)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.1183 and 1184 /PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 and 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, s Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. PAN: BNEPB9635A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte– AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 16/07/2025 Date of pronouncement 29/07/2025 आदे…

HEENA IRFAN BEPARI,SANGLI vs. INCOME TAX OFFICER , SANGLI

In the result, appeal of the assessee is partly allowed

ITA 1183/PUN/2025[2013-14]Status: DisposedITAT Pune29 Jul 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1183 & 1184 /Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, S Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. Pan: Bnepb9635A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte– Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 16/07/2025 Date Of Pronouncement 29/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2013-14 & 2014-15 Both Dated 24.03.2025 Respectively.For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat Appeal In Ita

Section 143(2)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.1183 and 1184 /PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 and 2014-15 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, s Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. PAN: BNEPB9635A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte– AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 16/07/2025 Date of pronouncement 29/07/2025 आदे…

LAKSHMI NARASIMHAN SANTHI,CHENNAI vs. THE ASSESSMENT UNIT, NFAC, NEW DELHI, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 3013/CHNY/2024[2013-14]Status: DisposedITAT Chennai02 Jul 2025AY 2013-14

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri S.R. Srikrishna, CAFor Respondent: Shri Kumar Chandan, JCIT
Section 143(3)Section 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3013/CHNY/2024 िनधा"रण वष"/Assessment Year:2013-14 Smt. Lakshmi Narasimhan The Asst. Commissioner of Santhi, Vs. Income Tax, Plot No.6, SriNrisimham Pratish Non-Corporate Circle-7(1), Street, Chennai. VGN Avenue, Eri-Scheme, Mogappair West, Chennai – 600 037. PAN: ACAPS 7420C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : S…

ACIT v. Amit Jain SLP (Supreme Court) (Civil) Diary No.32211/ (303 Taxmann 163) — Cited in 7 Judgments | BharatTax