Anil Kumar & Ors. v. UOI & Ors.

155 Taxmann 659Supreme Court of India2006#9645 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132ASection 142(1)Section 143(3)Section 153CSection 153DSection 69

Issues it is cited on

transfersection 143section 14section 143(3)india

Judgments citing Anil Kumar & Ors. v. UOI & Ors.

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 688/LKW/2015[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Swarn Singh, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 132Section 143(3)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2012-13 Shri Vinay Pratap Singh, vs. Asstt. Commissioner of Income 18/57, Block-C, Indira Nagar, Tax, Central Circle-I, Lucknow Lucknow-226016 PAN: AWEPS9823P (Appellant) (Respondent) Assessee by: Sh. Swarn Singh, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 31.07.2025 Date of pronouncement: 17.10.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: [ This is an appeal filed by the assessee against the orders of the ld. CIT(A)- 3, Lucknow dated 21…

ASSISSTANT COMMISIONER OF INCOME TAX, CHENNAI vs. ESTRA ENTERPRISES PRIVATE LIMITED, CHENNAI

ITA 1653/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15
For Appellant: Mr. S.Senthil Kumaran, CITFor Respondent: Mr.R.Sivaraman, Advocate
Section 143(3)Section 147Section 148Section 45(2)Section 53A

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री जगदीश, लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1653/Chny/2024 (निर्धारण वर्ष / Assessment Year: 2014-15) The ACIT Vs M/s. Estra Enterprises Private Corporate Circle-I(1) Limited, Chennai. 6th floor, Tower C, Jek Meadows, No.51, Rajv Gandhi Salai, Sholinganallur-600 119. (अपीलार्थी/Appellant) PAN: AABCE-6928-K (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Appellant by : Mr. S.Senthil Kumaran, CIT,…

SMT. SARLA JAIN,KHANDWA vs. ITO WARD 1 KHANDWA, KHANDWA

ITA 287/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Sarla Jain, Ito, C/O Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpj1316J Assessee By Shri Pawan Ved, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

Section 10(38)Section 143(3)Section 153CSection 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Smt. Sarla Jain, ITO, C/o Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) PAN: ABVPJ1316J Assessee by Shri Pawan Ved, Advocate Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.05.2023 Date of Pronouncement 24.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 14.01.2019 passed by learned Commiss…

NATIONAL SILKWORM SEED ORGANISATION ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14

ITA 1875/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Feb 2019AY 2013-14

Bench: Shri N. V. Vasudevanand Shri Jason P Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1873 to 1875/Bang/2017 Assessment years : 2011-12 to 2013-14 M/s. National Silkworm Seed Vs. The Assistant Commissioner Organisation, of Income-tax (TDS), Central Silk Board, Ministry of Circle – 18(1), Textiles, Government of India, IV Floor, HMT Bhavan, Central Silk Board Complex, 59, Bellary Road, B.T.M. Layout, Hosur Road, Ganga Nagar, Madiwala, Bangalore – 560 068. Bangalore – 560 032. PAN : BLRN 00129 D APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma…

NATIONAL SILKWORM SEED ORGANIZATION ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14

ITA 1874/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Feb 2019AY 2012-13

Bench: Shri N. V. Vasudevanand Shri Jason P Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1873 to 1875/Bang/2017 Assessment years : 2011-12 to 2013-14 M/s. National Silkworm Seed Vs. The Assistant Commissioner Organisation, of Income-tax (TDS), Central Silk Board, Ministry of Circle – 18(1), Textiles, Government of India, IV Floor, HMT Bhavan, Central Silk Board Complex, 59, Bellary Road, B.T.M. Layout, Hosur Road, Ganga Nagar, Madiwala, Bangalore – 560 068. Bangalore – 560 032. PAN : BLRN 00129 D APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma…

NATIONAL SILKWORM SEED ORGANIZATION ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14

ITA 1873/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Feb 2019AY 2011-12

Bench: Shri N. V. Vasudevanand Shri Jason P Boaz

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENTAND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1873 to 1875/Bang/2017 Assessment years : 2011-12 to 2013-14 M/s. National Silkworm Seed Vs. The Assistant Commissioner Organisation, of Income-tax (TDS), Central Silk Board, Ministry of Circle – 18(1), Textiles, Government of India, IV Floor, HMT Bhavan, Central Silk Board Complex, 59, Bellary Road, B.T.M. Layout, Hosur Road, Ganga Nagar, Madiwala, Bangalore – 560 068. Bangalore – 560 032. PAN : BLRN 00129 D APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma…

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

DCIT CEN CIR 4(2), MUMBAI vs. SUDHAKAR M. SHETTY, MUMBAI

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. L.S.DEVELOPERS, MUMBAI

In the result, all the appeals of the Revenue stand dismissed

ITA 4827/MUM/2017[2007-08]Status: DisposedITAT Mumbai01 Jan 2018AY 2007-08
For Appellant: Shri N. HemalathaFor Respondent: Shri Satish Modi
Section 132Section 143(3)Section 153ASection 153C

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.4827 & 4828/Mum/2017 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) Dy. CIT, Central Circle-7(2), L. S. Developers Room No. 653, 6th Floor, C/o. Meenakshi Bazar Unit, बनाम/ Aayakar Bhavan, M. K. Road, Shankar Mandir, Ajinkya Colony, Vs. Mumbai-400 020 Powai Naka Satara, Satara-415 001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACFL 6884 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : and आयकर अपील सं./I.T…

RADHEY MINERALS LTD,,NAGPUR vs. THE ACIT, CENTRAL-CIRCLE-2(3),, NAGPUR

In the result these appeals filed by the assessee stand allowed

ITA 426/NAG/2013[2007-08]Status: DisposedITAT Nagpur30 Mar 2017AY 2007-08

Bench: Shri Shamim Yahya & Shri Ram Lal Negi.. S.No.

For Appellant: Shri R.V.LoyaFor Respondent: Shri A.R. Ninawe
Section 132Section 153CSection 234ASection 43(5)

…ITA No. 184/Nag/2014. IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER.. S.No. I.T.A. No. Asstt.Year. 1. 426/Nag/2013 2007-08 2. 427/Nag/2013 2008-09 3. 184/Nag/2014 2009-10. Radhey Minerals Ltd., Asstt. Commissioner of Income-tax, Nagpur. Vs. Central Circle-2(3), Nagpur. PAN AAACR6904M. Appellant. Respondent. Appellant by : Shri R.V.Loya. Respondent by : Shri A.R. Ninawe. Date of Hearing : 29-03-2017. Date of Pronouncement : 30th March, 2017. O R D E R. PER SHAMIM YAHYA, A.M. : These appeals filed by assesee are direc…