Chintels India Ltd. v. DCIT

397 ITR 416High Court2017#1384 most cited
83

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Chintels India Ltd. v. DCIT · Section 153A · Section 132 · Section 132(4) · search assessment · scope of assessment · incriminating material · abated assessment · completed assessment · Kabul Chawla principle · Meeta Gutgutia · Delhi High Court

Also reported as

84 Taxmann.com 57249 Taxmann 630

Sections most often in play

Section 153ASection 132Section 132(4)Section 115JBSection 37(1)Section 133ASection 143(3)Section 68
Read the full judgment

Issues it is cited on

section 2(19aa)section 153(a)(1)section 158basection 35adcommercial substancesection 113abatement of assessmentnav methodsection 153a proceedingssettlement applicationsection 158bdresulting company

Judgments citing Chintels India Ltd. v. DCIT

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…. Natarajan (Individual) :: 21 :: 384 ITR 337 held that the "mere processing of a return under Section 143(1) of the Act and the sending of an intimation to the Assessee will not make it an 'assessment". 7.2.9 In Chintels India Ltd Vs DCIT [Delhi High Court] 397 ITR 416, assessment year under consideration was 2008-09, return of income was filed by appellant on 28-101-2008. Time to issue notice u/s 143(2) was available up to 30-09-2009. In that case search was conducted on 25-03-2010. Return was processed u/s 143(1) on 27-03-2010. The issue was whether consequent to search, proceedings for the year were abated o…

Varadappan Natarajan, Rasipuram vs. ACIT, Central Circle, Salem

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

…. Natarajan (Individual) :: 21 :: 384 ITR 337 held that the "mere processing of a return under Section 143(1) of the Act and the sending of an intimation to the Assessee will not make it an 'assessment". 7.2.9 In Chintels India Ltd Vs DCIT [Delhi High Court] 397 ITR 416, assessment year under consideration was 2008-09, return of income was filed by appellant on 28-101-2008. Time to issue notice u/s 143(2) was available up to 30-09-2009. In that case search was conducted on 25-03-2010. Return was processed u/s 143(1) on 27-03-2010. The issue was whether consequent to search, proceedings for the year were abated o…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1620/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Oct 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…me Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) b) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) c) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax- Circle -8, Delhi (2017) 397 ITR 416 (Delhi) d) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) e) Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) f) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1619/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…me Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) b) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) c) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax- Circle -8, Delhi (2017) 397 ITR 416 (Delhi) d) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) e) Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) f) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1618/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…me Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) b) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) c) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax- Circle -8, Delhi (2017) 397 ITR 416 (Delhi) d) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) e) Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) f) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner…

Dolex Commercial Private Limited, Mumbai vs. DCIT-Cent-Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1598/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Oct 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…me Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) b) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) c) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax- Circle -8, Delhi (2017) 397 ITR 416 (Delhi) d) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) e) Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) f) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner…

Dolex Commercial Private Limited, Mumbai vs. DCIT Cent Circale 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1597/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Oct 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…me Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) b) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) c) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax- Circle -8, Delhi (2017) 397 ITR 416 (Delhi) d) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) e) Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) f) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner…

Dolex Commercial Private Limited, Mumbai vs. DCIT. Cent. Cir. 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1596/MUM/2025[2011-12]Status: DisposedITAT Mumbai31 Oct 2025AY 2011-12

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…me Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) b) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) c) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax- Circle -8, Delhi (2017) 397 ITR 416 (Delhi) d) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) e) Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) f) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner…

Dolex Commercial Private Limited, Mumbai vs. DCIT Cent Cir 8(3), Mumbai

In the result the appeals filed by the assessee for A

ITA 1595/MUM/2025[2010-11]Status: DisposedITAT Mumbai31 Oct 2025AY 2010-11

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 144Section 153ASection 37(1)Section 40aSection 68

…me Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) b) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) c) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax- Circle -8, Delhi (2017) 397 ITR 416 (Delhi) d) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) e) Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) f) Principal Commissioner of Income Tax-2 Vs. Jay Infrastructure and Properties Pvt. Limited 2016 (10) TMI 1022 (Gujarat) g) Commissioner…

DCIT, Central Circle 8(4), Mumbai vs. Akshat Vinimay Private Limited, Kolkata

In the result, the appeal of the revenue in ITA No

ITA 1949/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Dhaval ShahFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 132Section 143Section 143(3)Section 153ASection 250

…d under Section 143(3) but it could safely be concluded that the period of limitation for issuing a notice under Section 143(2) expired much before the date of the search; reliance was placed on Chintels India Ltd. Vs. Deputy Commissioner of Income-Tax (2017) 397 ITR 416 (Delhi) holding that once an assessee does not receive a notice under Section 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceeding are to be undertaken with respect to that return.” 8. He further relied on the order of the co-ordinate bench of ITAT, D…

Jayems Engineers Company Private Limited, Mumbai vs. Assistant Comm. of Income Tax Central, Circle 4(2), Mumbai

In the result, appeals by the assesse for AY 2015-16 and 2016-17 are allowed and that for AY 2017-18 is allowed for statistical purposes

ITA 6484/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Nitesh Joshi, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 132Section 153Section 153ASection 153A(1)

…annot be treated as incriminating material forming basis of framing assessment u/s 153A r.w.s. 143(3) of the Act. The decisions of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (ITR); Chintles India Ltd v. Dy..CIT ( 2017) 397 ITR 416 ( Delhi)(HC) and the decision of the Hon’ble Supreme Court in the case of PCIT v. Abhisar Buildwell P. Ltd. (2023) 454 ITR 212 (SC), squarely apply on the facts of the case as discussed hereinabove. The ratio of the decision laid down by the I.T.A. No. 6482/Mum/2024 I.T.A. No. 6481/Mum/2024 I.T.A. No. 6484/Mum/2024 4 Hon’ble Delhi High Court in…

Jayems Engineering Company Pvt Ltd., Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, appeals by the assesse for AY 2015-16 and 2016-17 are allowed and that for AY 2017-18 is allowed for statistical purposes

ITA 6482/MUM/2024[2015-16]Status: DisposedITAT Mumbai11 Aug 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Nitesh Joshi, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 132Section 153Section 153ASection 153A(1)

…annot be treated as incriminating material forming basis of framing assessment u/s 153A r.w.s. 143(3) of the Act. The decisions of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (ITR); Chintles India Ltd v. Dy..CIT ( 2017) 397 ITR 416 ( Delhi)(HC) and the decision of the Hon’ble Supreme Court in the case of PCIT v. Abhisar Buildwell P. Ltd. (2023) 454 ITR 212 (SC), squarely apply on the facts of the case as discussed hereinabove. The ratio of the decision laid down by the I.T.A. No. 6482/Mum/2024 I.T.A. No. 6481/Mum/2024 I.T.A. No. 6484/Mum/2024 4 Hon’ble Delhi High Court in…

Jayems Engineering Company Pvt Ltd., Mumbai vs. ACIT, CC-4(2), Mumbai

In the result, appeals by the assesse for AY 2015-16 and 2016-17 are

ITA 6481/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Aug 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Nitesh Joshi, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 132Section 153Section 153ASection 153A(1)

…cannot be treated as incriminating material forming basis of framing assessment u/s 153A r.w.s.143(3) of the Act. The decisions of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (ITR); Chintles India Ltd v. Dy..CIT ( 2017) 397 ITR 416 ( Delhi)(HC) and the decision of the Hon'ble Supreme Court in the case of PCIT v. Abhisar Buildwell P. Ltd. (2023) 454 ITR 212 (SC), squarely apply on the facts of the case as discussed hereinabove. The ratio of the decision laid down by the 4 Hon'ble Delhi High Court in the case of Kabul Chawla (supra), reads as under:- “37. On a conspectus of S…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Ltd), Mumbai vs. Assistant Commissioner of Income Tax Central Circle 8(1), Mumbai

In the result, the appeals filed by the assessee are

ITA 5423/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21
Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2227/Mum/2024 (Assessment Year :2017-18) ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.2229/Mum/2024 (Assessment Year :2018-19) ITA No.3937/Mum/2024 (Assessment Year :2019-20) ITA No.5423/Mum/2024 (Assessment Year :2020-21) Mahadhan AgriTech Limited (Formerly known as Smartchem Technologies Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 Vs. Assistant Commissioner of Income Tax, Central Circle 8(1), Mumbai PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) ITA…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Limited ), Mumbai vs. Deputy Commissioner of Income Tax, Central Circle -8(1), Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3937/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

DCIT Central Circle 8(1), Mumbai vs. Mahadhan Agritech Limited, Pune

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3569/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Ltd, Mumbai vs. Commissioner of Income Tax(Appeal)--50, Mumai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2229/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Knwon As Smartech Technologies Ltd ), Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai-50, Mumbai

In the result, the appeals filed by the assessee are

ITA 2228/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2025AY 2016-17
Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2227/Mum/2024 (Assessment Year :2017-18) ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.2229/Mum/2024 (Assessment Year :2018-19) ITA No.3937/Mum/2024 (Assessment Year :2019-20) ITA No.5423/Mum/2024 (Assessment Year :2020-21) Mahadhan AgriTech Limited (Formerly known as Smartchem Technologies Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 Vs. Assistant Commissioner of Income Tax, Central Circle 8(1), Mumbai PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) ITA…

Mahadhan Agritech Limited (Formerly Known As Smartech Technologies Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai.50, Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Vgu-Technology Business Incubator Trust, Jaipur vs. CIT Exemption Jaipur, Jaipur

28. In view of the above finding, the appeal is allowed and the impugned order passed by Learned CIT(A) confirming the impugned assessment framed by the Assessing Officer is hereby set aside

ITA 799/JPR/2024[2024-2025]Status: DisposedITAT Jaipur03 Jan 2025AY 2024-2025

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, AdvFor Respondent: MS. Alka Gautam, CIT
Section 132Section 143(2)Section 148Section 148ASection 153Section 153ASection 153CSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 799/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2015-16 Cuke Kavita Samtani, The DCIT, Vs. 082 Sindhu Nagar, Opposite Central Circle, Pani Ki Tanki, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: DBDPS 4032 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Mahendra Gargieya, Adv. jktLo dh vksj ls@…

Chintels India Ltd. v. DCIT (397 ITR 416) — Cited in 83 Judgments | BharatTax