Anokhi Realty (P) Ltd. v. Income-tax Officer

150 Taxmann.com 178High Court2023#14540 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(2)Section 142(1)Section 143(3)Section 148 Section 68 Section 139(1)Section 170A Section 292B

Issues it is cited on

section 80ia(4)(iii)section 2(31)section 80ia(4)demerger deduction under section 80ia amalgamation section 292b deduction u/s 80ia section 41(1)section 251(1)section 251(1)(a)section 17

Judgments citing Anokhi Realty (P) Ltd. v. Income-tax Officer

Shalby Ltd., Ahmedabad vs. The Dy.CIT, Circle-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1005/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2015-16

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2015-16

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: Shri R P Rastogi, CIT-D.R

Section 143(3)Section 56(2)(ib)Section 56(2)(vii)Section 56(2)(viib)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2015-16 Shalby Ltd. The Dy. CIT, Opp. Karnavati Club, Circle 4(1)(1) S.G. Highway, Vs Ahmedabad Ahmedabad-380015 (Respondent) Gujarat, India PAN: AAICS5593B (Appellant) Assessee by: Shri Aseem Thakkar, A.R. Revenue by: Shri R P Rastogi, CIT-D.R. Date of hearing : 18-02-2026 Date of pronouncement : 16-03-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 10-10- 2023 passed by National Faceless Appeal Cen…

Nilons Enterprises Pvt. Ltd, Pune vs. Jcti Range 2, Pune

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

ITA 1267/PUN/2025[2016-17]Status: DisposedITAT Pune29 Dec 2025AY 2016-17

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Smt. N. C. Shilpa

Section 142(1)Section 143(1)Section 143(3)Section 269TSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1267/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Nilons Enterprises Pvt. Ltd., Vs. JCIT, Range-2, Pune. 6th Floor, Baner Biz Bay, Opp. Syngenta, Baner Road, Pune- 411045. PAN : AABCN8601N Appellant Respondent Assessee by : Shri Nikhil S. Pathak Revenue by : Smt. N. C. Shilpa Date of hearing 17.11.2025 : Date of pronouncement 29.12.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.03.2…

Dy Commissioner of Income Tax Circle 7 Pune, Pune vs. Kumar Housing Corporation Private Limited, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corpn. Pvt Ltd), Pune vs. DCIT Circle 14, Pune

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

Kumar Urban Development Pvt. Ltd (Successor Kumar Housing Corporation Pvt Ltd), Pune vs. DCIT Circle 14, Pune

In the result, both the appeals filed by the assessee are allowed and the

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2875/PUN/2024 Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune 411001 PAN: AAACK7659N (Appellant) Vs. DCIT, Circle – 14, Pune (Respondent) ITA No.341/PUN/2025 Assessment Year : 2013-14 DCIT, Circle – 14, Pune Vs. Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) ITA No…

Man Diesel and Turbo India Pvt. Ltd (As Successor of Man Turbo India Pvt.Ltd), Maharashtra vs. ACIT, Circle-2(1)(2), Vadodara

In the result, the appeal of the assessee is allowed in above terms

ITA 1319/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2013-14 Man Diesel & Turbo India Vs. The Acit, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As Successor Of Man Turbo India P. Ltd. E-73, Midc Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee By : Shri Rahul Mehta & Shri Pratik Vora, Ars. Revenue By : Shri Ankit Jain Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 19/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Rahul Mehta, and Shri Pratik Vora, ARsFor Respondent: Shri Ankit Jain Sr.DR

Section 143(2)Section 143(3)Section 2(24)Section 250(6)Section 36Section 36(1)(va)Section 37Section 43B

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Assessment Year : 2013-14 Man Diesel and Turbo India Vs. The ACIT, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As successor of Man Turbo India P. Ltd. E-73, MIDC Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee by : Shri Rahul Mehta, and Shri Pratik Vora,…

Jainco Cranes Limited, New Delhi vs. ITO, Ward-13(2), New Delhi

Accordingly, sustained. Hence, the grounds of appeal 1 to 4 & 6 are dismissed

ITA 888/DEL/2024[2012-13]Status: DisposedITAT Delhi23 Oct 2024AY 2012-13

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2012-13

Section 144Section 147Section 148Section 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA , JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2012-13 Jainco Cranes Limited, Vs Income-tax Officer, A-188, C.C. Colony, Delhi-110007. Ward-13(2), New Delhi. PAN: AAACJ 3411 H APPELLANT RESPONDENT Assessee represented by Shri Sanjay Sehgal, CA Department represented by Shri Sanjay Kumar, Sr. DR 17.10.2024 Date of hearing Date of pronouncement 23.10.2024 O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 13.01.2024 passed by the National Facel…