Bombay Commissioner of 1-6 Income-tax v. Smt. Kaushalya* 2

16 Taxmann 224High Court1984#22874 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 132 Section 271AAB Section 274

Issues it is cited on

section 274 levy of penalty section 271(1)speaking order section 271 section 271(1)(c)undisclosed income section 27 section 153a section 132 prescribed section 143(3)

Judgments citing Bombay Commissioner of 1-6 Income-tax v. Smt. Kaushalya* 2

Assistant Commissioner of Income Tax, Central Circle -2, Coimbatore vs. Sri Maheswary Granites (P) Ltd, Coimbatore

In the result, the appeal filed by the Revenue is dismissed

ITA 3054/CHNY/2025[2015]Status: DisposedITAT Chennai20 Feb 2026

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3054/Chny/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner Of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore Pan: Aafcs 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. V. Aswathy, Jcit ""यथ" क" ओर से/Respondent By : Shri K.M.C.R. Mohan, Advocate सुनवाई क" तारीख/Date Of Hearing : 19.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.02.2026

For Appellant: Ms. V. Aswathy, JCITFor Respondent: Shri K.M.C.R. Mohan, Advocate

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 274

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3054/CHNY/2025 िनधा"रण वष"/Assessment Year:2015-16 The Asst. Commissioner of Sri Maheswary Granites (P) Income Tax, Vs. Ltd., Central Circle – 2, Old No.115, New No.84, Coimbatore Bashyakarlu Road West, R.S.Puram, Coimbatore PAN: AAFCS 9118K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. V. Aswathy, JCIT ""यथ" क" ओ…

DCIT Central Circle Ajmer, Ajmer vs. Yashwant Kumar Sharma, Ajmer

In the result, both the appeal of the revenue stands dismissed

ITA 209/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 Jul 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. James Kurian (CIT) &

Section 132(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 208 & 209/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke DCIT, Yashwant Kumar Sharma Vs. Central Circle, F-108, Industrial Area, Ajmer Makhupura Parbatpura, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASWPS 3791 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. C. M. Agarwal (CA)…

DCIT Central Circle Ajmer, Ajmer vs. Yashwant Kumar Sharma, Ajmer

In the result, both the appeal of the revenue stands dismissed

ITA 208/JPR/2023[2015-16]Status: DisposedITAT Jaipur10 Jul 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. James Kurian (CIT) &

Section 132(1)Section 271(1)(c)Section 274