Andhra Bank Ltd. v. CIT

92 Taxmann 534Supreme Court of India1997#21619 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144 Section 144B Section 147 Section 148

Judgments citing Andhra Bank Ltd. v. CIT

Jagdishprasad Maheshwari, Nagpur vs. DCIT/ACIT Circle-4, Nagpur

In the result, appeal of the assessee is allowed

ITA 748/NAG/2025[2013-14]Status: DisposedITAT Nagpur17 Apr 2026AY 2013-14

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.748/Nag/2025 Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. Dcit/Acit, Circle-4, C/O Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra Pan: Acypm9289M Appellant Respondent

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha

Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR ‘SMC’ BENCH, NAGPUR BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.748/NAG/2025 Assessment Year : 2013-14 Jagdishprasad Maheshwari Vs. DCIT/ACIT, Circle-4, C/o Surgical India, Nagpur Shop No. 214,215,224,225, Sandesh Dawa Bazar, Near Haj House, Ganjipeth, Nagpur-440018, Maharashtra PAN: ACYPM9289M Appellant Respondent Appellant by : Shri Mahavir Atal (through Virtual) Respondent by : Shri Surjit Kumar Saha (through virtual) Date of hearing : 10.03.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER The captioned appeal at the instance of assessee pe…

ACIT, Central Circle-2(4), Hyderabad vs. Bapu Reddy Jala, Nizamabad

In the result, appeal filed by the Revenue is dismissed

ITA 606/HYD/2022[2019-20]Status: DisposedITAT Hyderabad15 Jun 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Acit, Central Circle 2(4) Vs. Shri Bapu Reddy Jala Hyderabad Nizamabad Pan:Aabci9355A (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 12/06/2023 Date Of Pronouncement: 15/06/2023 Order Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.08.2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y. 2019-20. 2. The Revenue Has Raised The Following Grounds Of Appeal: "1. The Ld. Cit(Appeals) Erred Both In Law & On Facts Of The Case In Granting Relief To The Assessee. 2. The Ld. Cit(A) Erred In Law By Allowing The Assessee'S Appeal The Assessment Order Passed U/S. 153A Of The It Act, 1961 Dated 29.09.2021 Stating That The Sum Of Rs.75,00,000/- Not To Be Treated As Unexplained Income Of The Assessee. 3. The Ld. Cita) Erred In Law By Allowing The Assessee'S Appeal The Assessment Order Passed U/S. 271D Of The It Act, 1961 Dated 01.06.2021

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Aditya, DR

Section 153ASection 269Section 269SSection 271DSection 69A

…h Court in the case of CIT vs. M/s. Rashi Injection Molders (2016)67 Taxmann.com 179 i) Hon'ble Delhi High Court in the case of Priya Desh Gupta vs. Dy.CIT (2016) 70 Taxmann.com 258 j) Hon'ble Gujarat High Court in the case of Aryan Arcade Ltd vs. DCIT (1997) 92 Taxmann 534 k) Hon'ble Supreme Court in the case of Andhra Bank Ltd vs. CIT (1997) 9. It was submitted that the source of cash of Rs.75.00 lakhs was duly explained by the assessee in the quantum appeal and on the basis of that the learned CIT (A) had deleted the addition of Rs.75.00 lakhs. 10. Further, the learned Counsel for the assessee drew the atten…

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 1342/BANG/2017[2008-09]Status: DisposedITAT Bangalore23 Jun 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru

Section 10ASection 143(3)Section 148Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2008-09 Textron India Private Ltd., Vs. The Deputy Commissioner Floor 1 & 2, Block B (Tower 2), of Income Tax, SEZ Campus, Global Village, Circle 5(1)(1), RVCE Post Mylasandra, Bangalore. Off Mysore Road, Bangalore – 560 059. PAN: AACCT 0118M APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, CA Respondent by : Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.06.2021 Date of Pronouncement : 23.06.2021 O R D E R Per Chan…

M/S Tata Solar Systems Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3186/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Ms. Beena Pillaiassessment Year : 2008-09 M/S. Tata Power Solar Systems The Deputy Limited, Commissioner Of Unit 1, 78 Electronic City, Phase Vs. Income Tax, 1, Hosur Road, Circle – 7 (1) (1), Bangalore – 560 100. Bangalore. Pan: Aaact4660J Appellant Respondent

For Respondent: Shri Sumeet Khurrana, CA &

Section 124(3)(a)Section 142(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND MS. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 M/s. Tata Power Solar Systems The Deputy Limited, Commissioner of Unit 1, 78 Electronic City, Phase Vs. Income Tax, 1, Hosur Road, Circle – 7 (1) (1), Bangalore – 560 100. Bangalore. PAN: AAACT4660J APPELLANT RESPONDENT : Shri Sumeet Khurrana, CA & Assessee by Shri Gurwinder Singh, CA Revenue by : Shri N. Sukumar, Addl. CIT (DR) Date of hearing : 17.06.2019 Date of Pronouncement : 28.06.2019 O R D E R Per Shri A.K. Garodia, Accountant Membe…