Asst CTT v. Dr. Prabhs Sangh

39 ITD 504Income Tax Appellate Tribunal#20715 most cited
4

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

Sections most often in play

Section 14ASection 22Section 23(1)(a)Section 23(1)(c)Section 23Section 8D

Issues it is cited on

section 23(1)(c)section 23(1)(a)section 23(1)mistake apparent from recordsection 22section 23section 14aopportunity of being heardcompanyindianfac

Judgments citing Asst CTT v. Dr. Prabhs Sangh

Hercules Hoists Limited, Raigarh vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the appeals filed by the assessee in ITA Nos

ITA 5445/MUM/2024[2012-2013]Status: DisposedITAT Mumbai18 Jul 2025AY 2012-2013

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Vasanti PatelFor Respondent: Shri Hemanshu Joshi
Section 22Section 23(1)(a)Section 23(1)(c)

…nformed Technologies India Ltd. V. Dy CTT (2017) 162 (70) 153(Mum) • Vikas Keshar Garud IT) (2016) 160 ITD 7 (Pune) • ITO vs. Metasxie (P) Lad, 170 TD 233 (M • Bachan R. Tendulkar Dy. CIT 2018 15 DTR (Mumbai) (Trib) 169 • Asst CTT v. Dr. Prabhs Sangh (2012) 1:39 ITD 504 (Del) • Kamal Mishra VITO (2008) 19 SOT 251 (Delhi) 8. However, learned Counsel of the assesses fairly agreed that on identical issue in assesse's own case Hon’ble Bombay High Court has admitted the question of law for A.Y. 2006-07. However, learned counsel also pointed out that the Tribunal in assensee's own case has not been able to consider the…

Hercules Hoists Limited, Raigarh vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the appeals filed by the assessee in ITA Nos

ITA 5444/MUM/2024[2014-15]Status: DisposedITAT Mumbai18 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Vasanti PatelFor Respondent: Shri Hemanshu Joshi
Section 22Section 23(1)(a)Section 23(1)(c)

…nformed Technologies India Ltd. V. Dy CTT (2017) 162 (70) 153(Mum) • Vikas Keshar Garud IT) (2016) 160 ITD 7 (Pune) • ITO vs. Metasxie (P) Lad, 170 TD 233 (M • Bachan R. Tendulkar Dy. CIT 2018 15 DTR (Mumbai) (Trib) 169 • Asst CTT v. Dr. Prabhs Sangh (2012) 1:39 ITD 504 (Del) • Kamal Mishra VITO (2008) 19 SOT 251 (Delhi) 8. However, learned Counsel of the assesses fairly agreed that on identical issue in assesse's own case Hon’ble Bombay High Court has admitted the question of law for A.Y. 2006-07. However, learned counsel also pointed out that the Tribunal in assensee's own case has not been able to consider the…

Hercules Hoists Limited, Raigarh vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the appeals filed by the assessee in ITA Nos

ITA 5443/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Jul 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Vasanti PatelFor Respondent: Shri Hemanshu Joshi
Section 22Section 23(1)(a)Section 23(1)(c)

…nformed Technologies India Ltd. V. Dy CTT (2017) 162 (70) 153(Mum) • Vikas Keshar Garud IT) (2016) 160 ITD 7 (Pune) • ITO vs. Metasxie (P) Lad, 170 TD 233 (M • Bachan R. Tendulkar Dy. CIT 2018 15 DTR (Mumbai) (Trib) 169 • Asst CTT v. Dr. Prabhs Sangh (2012) 1:39 ITD 504 (Del) • Kamal Mishra VITO (2008) 19 SOT 251 (Delhi) 8. However, learned Counsel of the assesses fairly agreed that on identical issue in assesse's own case Hon’ble Bombay High Court has admitted the question of law for A.Y. 2006-07. However, learned counsel also pointed out that the Tribunal in assensee's own case has not been able to consider the…

Hercules Hoists Limited, Raigarh vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the appeals filed by the assessee in ITA Nos

ITA 5442/MUM/2024[2018-19]Status: DisposedITAT Mumbai18 Jul 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Vasanti PatelFor Respondent: Shri Hemanshu Joshi
Section 22Section 23(1)(a)Section 23(1)(c)

…nformed Technologies India Ltd. V. Dy CTT (2017) 162 (70) 153(Mum) • Vikas Keshar Garud IT) (2016) 160 ITD 7 (Pune) • ITO vs. Metasxie (P) Lad, 170 TD 233 (M • Bachan R. Tendulkar Dy. CIT 2018 15 DTR (Mumbai) (Trib) 169 • Asst CTT v. Dr. Prabhs Sangh (2012) 1:39 ITD 504 (Del) • Kamal Mishra VITO (2008) 19 SOT 251 (Delhi) 8. However, learned Counsel of the assesses fairly agreed that on identical issue in assesse's own case Hon’ble Bombay High Court has admitted the question of law for A.Y. 2006-07. However, learned counsel also pointed out that the Tribunal in assensee's own case has not been able to consider the…

Asst CTT v. Dr. Prabhs Sangh (39 ITD 504) — Cited in 4 Judgments | BharatTax