Anand Cine Services (P.) Ltd. v. Assistant Commissioner of Income-tax

169 Taxmann.com 236High Court2024#15057 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147 Section 148 Section 143(3)Section 139(1)Section 270A Section 37(1)Section 142(1)Section 144

Issues it is cited on

section 148(2)income escaping assessment share application money reason to believe reopening of assessment notice under section 148 reassessment proceedings assistant commissioner section 148 section 147 section 14 company

Judgments citing Anand Cine Services (P.) Ltd. v. Assistant Commissioner of Income-tax

Annakodiraj, Tirunelveli vs. ITO, Ward-1, Tirunelveli

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

ITA 4121/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Feb 2026AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 4121/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Annakodiraj, The Income Tax Officer, 93, Kankanankinaru, Vs. Ward 1, Balapathiraramapuram Po, Tirunelveli Vk Pudur Tk, Tirunelveli – 627 953. Pan: Bydpa 7546K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri J. Saravanan, Advocate ""यथ" क" ओर से/Respondent By : Shri Aroon Praasad, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 27.02.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 09.10.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2017-18. :- 2 -:

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri Aroon Praasad, Addl.CIT

Section 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4121/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Annakodiraj, The Income Tax Officer, 93, Kankanankinaru, Vs. Ward 1, Balapathiraramapuram PO, Tirunelveli VK Pudur TK, Tirunelveli – 627 953. PAN: BYDPA 7546K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri J. Saravanan, Advocate ""यथ" क" ओर से/Respondent by :…

Harish Banga, Hisar vs. Assessment Unit, New Delhi

In the result, both the substantial ground of appeal is allowed

ITA 4893/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Pawan Singhassessment Year: 2018-19 (Physical Hearing) Harish Banga, Assessment Unit, 264, Bank Colony, Hisar, Vs. Faceless Assessment Unit Haryana – 125001. Income Tax Department, Pan – Abqpb 8845 F New Delhi-110001. (Appellant) (Respondent) Present For: Assessee By : Shri H.K. Batra, Ca & Shri Naman Chawla, Ca Revenue By : Shri Virender Kumar Singh, Sr. D.R. Date Of Hearing : 04.12.2025 Date Of Pronouncement : 19.12 .2025 O R D E R Per : Pawan Singh: This Appeal By The Assessee Is Directed Against The Order Of Cit (A) Dated 08.07.2025 Vide Assessment Year 2018-19. The Assessee Has Raised Following Grounds Of Appeal:-

For Appellant: Shri H.K. Batra, CA &For Respondent: Shri Virender Kumar Singh, SR. D.R

Section 147Section 148Section 148ASection 151ASection 56Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES “SMC”, NEW DELHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 (Physical hearing) Harish Banga, Assessment Unit, 264, Bank Colony, Hisar, Vs. Faceless Assessment Unit Haryana – 125001. Income Tax Department, PAN – ABQPB 8845 F New Delhi-110001. (Appellant) (Respondent) Present for: Assessee by : Shri H.K. Batra, CA & Shri Naman Chawla, CA Revenue by : Shri Virender Kumar Singh, SR. D.R. Date of Hearing : 04.12.2025 Date of Pronouncement : 19.12 .2025 O R D E R Per : Pawan Singh, Judicial Member: This appeal by the Assessee is directed agains…

Sri Krisha Traders, Sivagangai vs. DCIT, Non Corporate Circle-1, Madurai

In the result, the appeal of the assessee is allowed

ITA 2223/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Dec 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

For Appellant: Mr. N. Vijay Kumar, C.A *+For Respondent: Ms. Babitha, JCIT

Section 139(1)Section 147Section 148Section 250Section 40A(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी प"ावित यस, लेखा सद" के सम$ BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18 Sri Krishna Traders, The Dy. Commissioner of Income 119, Kilaiyur Colony, Vs. Tax, Thiruvalluvar Villakku, Llayangudi, Non Corporate Circle-1, Sivagangai District – 630 701. Madurai. PAN: ACWFS 3617F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Assessee by : Mr. N. Vijay Kumar, C.…

Mahasakthi Bio Enercon Pvt. Ltd., Coimbatore vs. ACIT, Central Circle-1, Coimbatore

In the result, the appeal of the assessee is allowed

ITA 467/CHNY/2025[2013-14]Status: DisposedITAT Chennai15 Jul 2025AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:467/Chny/2025 िनधा"रण वष" / Assessment Year: 2013-14 Mahasakthi Bio Enercon Private Assistant Commissioner Of Limited, Vs. Income Tax, No.64, Dr. Nanjappa Road, Central Circle -1, Coimbatore – 641 018. Coimbatore. [Pan:Aabci-0022-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. T. Banusekar, Advocate ""थ" की ओर से/Respondent By : Ms. E. Pavuna Sundari, C.I.T.

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T

Section 147Section 148Section 151Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:467/Chny/2025 िनधा"रण वष" / Assessment Year: 2013-14 Mahasakthi Bio Enercon Private Assistant Commissioner of Limited, vs. Income Tax, No.64, Dr. Nanjappa Road, Central Circle -1, Coimbatore – 641 018. Coimbatore. [PAN:AABCI-0022-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri. T. Banusekar, Advocate ""थ" की ओर से/Respondent…

Assistant Commissioner of Income Tax, Coimbatore vs. Kamatchipuram Vellingiri Jayaraman, Coimbatore

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

ITA 2777/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. D.Komali Krishna, CITFor Respondent: Mr.Venkatswami, ITP &

Section 147Section 148

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2777/Chny/2024 & C.O.No.27/Chny/2025 (In ITA No.2777/Chny/2024) (िनधा"रण वष" / Assessment Year: 2017-18) Vs Shri The Assistant Commissioner of Kamatchipuram Vellingiri Income Tax, Jayaraman, Non-Corporate Circle-2, 17, Sundaram Bros Layout Coimbatore. Ramanathapuram-641 045. PAN:ADJPV-7536-L (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross Obj…

Moorthy, Salem vs. ACIT, Circle-2, Salem

Appeal of the assessee is allowed

ITA 490/CHNY/2025[2011-12]Status: DisposedITAT Chennai23 Apr 2025AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Ms. Anitha, Addl.CIT

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.490/Chny/2025 (िनधा"रण वष" / Assessment Year: 2011-12) Vs The Assistant Commissioner Shri Moorthy, #96/A1, NSP Gardens, Behind of Income Tax, Southgate Hotel, Circle-2, Seelanaickenpatty Bye Passm Salem. Salem-636 201. PAN : AILPM-6975-H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Mr.T.S.Lakshmi Venkatraman, FCA "…