Bata India Ltd. v. DCIT

11 Taxmann.com 453Reported decision#16475 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 143(3) of the Income Tax ActSection 250Section 271(1)(c) of the Income Tax ActSection 275Section 275(1)(a)

Issues it is cited on

section 275(1)(a)actual payment basissection 275full and true disclosuresection 30furnishing inaccurate particulars of incomepenalty under section 271(1)(c)furnishing inaccurate particularspenalty u/s 271(1)(c)section 274chief commissionerconcealment of income

Judgments citing Bata India Ltd. v. DCIT

Axis Bank Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

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

ITA 1125/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

Axis Bank Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

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

ITA 1124/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

Axis Bank Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

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

ITA 1123/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

Axis Bank Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

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

ITA 1122/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2012-13

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

Axis Bank Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

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

ITA 1121/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2011-12

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…