ACIT v. Jewel Consumer Care (P.) Ltd.

157 Taxmann.com 643Reported decision2023#22936 most cited

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 131 Section 132(4)Section 133A Section 143(1)(a)Section 143(3)Section 148 Section 158BB Section 44AB

Issues it is cited on

rule 46a section 68 section 13 person company section 143(3)nfac total income business document

Judgments citing ACIT v. Jewel Consumer Care (P.) Ltd.

DY. COMMISSIONER OF INCOME TAX,SATARA CIRCLE,SATARA, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Kay Bouvet Engineering Limited Vs. N-3, Additional MIDC, Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited DCIT, Satara N-3, Additional MIDC, Vs. Satara – 415004 PAN: AABCK4669H (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal Department by : S/Shri Amol Khairnar CIT…

DY COMMISSIONER OF INCOME TAX, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Vs. (Appellant) Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Appellant) Vs. DCIT, Satara (Respondent) Assessee by Department by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal S/Shri Amol Khairnar CIT-DR a…

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

ITA 477/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “C”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD सुश्री सुचित्रा काम्बले, न्यायिक सदस्य एवं श्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष । BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.477-478/Ahd/2023 निर्धारण वर्ष / Assessment Years : (2013-14 & 2014-15) Pawan Edifice Pvt. Ltd., 224, Golden Trade Centre, Nr. S.T Depot, Vadodara-390002. बनाम / v/s. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Vadodara. स्थायी लेखा सं./PAN: AADCS3122R And आयकर अपील सं/ITA No.529/Ahd/2023 न…