APB 28. 4. ITO v. Bidbhanjan Investment & Trading CO (P

59 DTR 345Reported decision2011#25302 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 139 Section 144B Section 147 Section 148 Section 148A

Issues it is cited on

reason to believe reassessment proceedings section 148 section 147 section 14 nfac document

Judgments citing APB 28. 4. ITO v. Bidbhanjan Investment & Trading CO (P

Ram Khilari Meena, Dausa vs. ITO, Dausa

In the result, the appeal of the assessee is allowed

ITA 1292/JPR/2025[2019-20]Status: DisposedITAT Jaipur28 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Mukesh Khandelwal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 139Section 147Section 148Section 148ASection 44A

…m)(HC) – Relevant para no. 16 and 17 at page no. 17 of compilation. 4. Ranbaxy Laboratories Ltd. - vs. CIT (2011) 336 ITR 136 (Delhi High Court) - Relevant para no. 21 at page no. 28 of compilation. 5. ITO v Bidbhanjan Investment & Trading CO (P ) Ltd ( 2011) 59 DTR 345 ( Mum) (Trib) – Relevant para no. 17 at page no. 35 of compilation. 6. Dy. CIT v. Takshila Educational Society (2016) 378 ITR 520 (Pat.) (HC) – Relevant para is last but one at page no. 39 of compilation. 7. Sheela Foam Ltd. v/s DCIT (Delhi ITAT) (ITA No. 4096/Del/2018 vide order dated 27.04.2020) : Relevant Para no. 16 at page no. 55 of compilati…

Soyala Gram Sewa Sahakari Samiti Limited, Tonk vs. ITO, Tonk

In the result, appeal of the assessee is allowed

ITA 1116/JPR/2024[2015-16]Status: DisposedITAT Jaipur08 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mukesh Khandelwal (CA)For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 147Section 250Section 253(3)Section 80A(5)Section 80P

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1116/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16. Soyala Gram Sewa Sahakari cuke The Income Tax Officer, Tonk, Vs. Samiti Ltd., Tonk. Soyala Gram, Jaipur Road, Tonk. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHAS 1052 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mukesh Khandelwal (CA) jktLo dh vksj ls@ Revenue by : Shri…

Jay Kishore Choubey, Rairangpur vs. ACIT, Circle-1, Asansol

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr

Section 147Section 148

…owers (to assess other income) but within the Sphere of the authority i.e. the limits within which the vested power can be exercised. (Hotel Regal International & Anr. Vs. ITO (2010) 320 ITR 573 (Cal.), ITO v BidbhanjanInvestment & Trading CO (P ) Ltd ( 2011) 59 DTR 345 ( Mum) (Trib) P a g e 8 | 15 Assessment Year : 2010-2011 Reassessment u/s 147: No addition can be made on other grounds when the reasons for which reassessment undertaken cease to survive IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment reserved on : 2nd MAY, 2011 Judgment delivered on : 3rd JUNE, 2011 RANBAXY LABORATORIES LIMITED Versus COMMISS…