Chandni J. Ahuja v. Union of India

160 Taxmann.com 404High Court2024#12274 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 148Section 10(38)Section 115JBSection 143(3)Section 14ASection 195Section 37

Issues it is cited on

section 40(1)section 102section 114within four yearsfresh tangible materialfull and true disclosurefirst proviso to section 147prohibited by lawmaterial facts necessary for assessmentkelvinatormere change of opinionlive link

Judgments citing Chandni J. Ahuja v. Union of India

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

THE NEW INDIA ASSURANCE CO LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

VENKATA REDDY AAVULA,PRAKASAM DISTRICT vs. INCOME TAX OFFICER, WARD-1, ONGOLE

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

ITA 1289/HYD/2024[2013-14]Status: DisposedITAT Hyderabad19 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1289/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Shri Venkata Reddy Aavula Vs. Income Tax Officer Prakasam Distt Ward – 1 Pan:Auppa0619Q Ongole (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Akshay Surana राज" व "ारा/Revenue By:: Shri Mookambikeyan, S, Dr सुनवाई की तारीख/Date Of Hearing: 16/06/2025 घोषणा की तारीख/Pronouncement: 19/06/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 15/10/2024 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2013-014. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: C.A Akshay SuranaFor Respondent: : Shri Mookambikeyan, S, DR

…has relied upon the following judgments: Page 3 of 8 ITA No 1289 of 2024 Venkata Reddy AAvula i) Hon'ble Supreme Court of India in the case of Manzil Dinesh Kumar Shah (101 Taxmann.com 259) ii) Hon'ble High Court of Bombay in the case of Chandni J .Ahuja (160 Taxmann.com 404) iii) Hon'ble High Court of Jharkhand in the case of Maheshwari Devi (146 Taxmann.com 550) iv) ITAT Agra Bench in the case of Premwati Suman (ITA No.393/Agra/2018) v) ITAT Delhi in the case of JHM Developers Pvt Ltd (ITA No.1470/Del/2024) 4. Thus, he contended that the Assessing Officer was not having a reson to believe that the income as…

VAISHALI KESHAV KULKARNI,PUNE vs. ITO WARD 13(2), PUNE

In the result the Grounds Numbers 2, 3 and 4 raised by the assessee are allowed

ITA 540/PUN/2025[2015-16]Status: DisposedITAT Pune28 May 2025AY 2015-16
Section 147Section 148Section 148ASection 149Section 250

…{ "clean_text": "आयकर अपीलीय अधिकरण \"एस एम सी” न्यायपीठ पुणे में।\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “SMC” :: PUNE\nBEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER\nAND\nSHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.540/PUN/2025\nनिर्धारण वर्ष / Assessment Year: 2015-16\nVaishali Keshav Kulkarni, Flat No.3, Hermes Grandstand society, Kavade Maal Sopan Baug, Pune Cantt East SO., Pune 411001.\nPAN: ATJPK4884A\nAppellant/ Assessee\nV The Income Tax Officer, s Ward-13(2), Pune.\nRespondent / Revenue\nAssessee by Shri Kartik Natrajan – CA/AR\nRevenue by Shri Harish Bist – Addl.CIT(DR)\nD…

HIMAR SPECIALTY CHEMICALS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER-10(1)(1), MUMBAI, MUMBAI

The appeal of the appellant is allowed

ITA 4519/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Nov 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 4519/Mum/2024 (A.Y. 2012-13) Himar Specialty Chemicals Vs. ITO-10(1)(1) Private Limited Aayakar Bhavan Shop No. 8, Plot No. 4D/2 M.K. Road Sun Heights CHS Chuchgate Off. Adishakaracharya Mumbai-400 Marg, Powai, Mumbai 020. 400 076. PAN : AAACH8277M (Appellant) (Respondent) Assessee by Shri Himansh Gandhi Department by Shri Praveen Shrivastava Date of Hearing 10.10.2024 Date of Pronouncement 11.11.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited…

A.C.I.T ,WARDHA CIRCLE , WARDHA , WARDHA vs. M/S KAPIL SOLVEX PVT .LTD , YAVATMAL

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

ITA 221/NAG/2017[2009-20010]Status: Trans-OutITAT Pune26 Sept 2024

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2009-10

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2009-10 ACIT, Wardha Circle, Wardha M/s. Kapil Solvex Pvt. Ltd., Professor Colony, Vs. Near Gajanan Maharaj Road, Pusad, Yavatmal – 445204 PAN: AADCK3681P (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 17-09-2024 Date of pronouncement : 26-09-2024 O R D E R PER R.K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 24.03.2017 of the CIT(A)-1, Aurangabad relating…

Chandni J. Ahuja v. Union of India (160 Taxmann.com 404) — Cited in 8 Judgments | BharatTax