Chirag P. Thummar v. Principal Commissioner of Income Tax

159 Taxmann.com 1628Income Tax Appellate Tribunal2024#9658 most cited

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 143(3)Section 147 Section 263 Section 144 Section 144B Section 148 Section 250 Section 12A(1)(ac)(iii)

Issues it is cited on

delay in filing appeal section 254(1)section 44ab section 254 condonation of delay section 263 section 26 reasonable cause section 12a scrutiny assessment previous year section 25

Judgments citing Chirag P. Thummar v. Principal Commissioner of Income Tax

MAYUR GOVINDBHAI PATEL,MUMBAI vs. ITO, WARD-24(2)(1), MUMBAI, MUMBAI

Appeal is dismissed

ITA 4178/MUM/2025[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dhaval ShahFor Respondent: Shri Umashankar Prasad

Section 143(3)Section 147Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Mayur Govindbhai Patel C-3002, HDIL Metropolis Tower, J. P. Road, Andheri West, Mumbai - 400053. Maharashtra [PAN: AAGPP3288B] …………. Appellant Vs Income Tax Officer Ward 24(2)(1), Mumbai Room No.608, 6th Floor, Piramal Chambers, Lalbaug, Mumbai - 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Dhaval Shah For the Respondent/Department : Shri Umashankar Prasad Date Conclusion of hearing : 30.10.2025 Pronouncement of order : 23.12.2025 O R D E R [ P…

VEER SINGH ENGINEERING PRIVATE LIMITED,NAVI MUMBAI vs. INCOME TAX OFFICER, WARD 15(3)(2), MUMBAI, MUMBAI

In the result, grounds of appeal of

ITA 4731/MUM/2025[2010-11]Status: DisposedITAT Mumbai09 Sept 2025AY 2010-11

Bench: Shri Pawan Singh(Physical Hearing) Veer Singh Engineering Private Limited Ito, Ward – 15(3)(2), Mumbai D-169, Midc, Ttc Industrial Estate, Vs Aayakarbhavan, M.K. Road, Nerul, Navi Mumbai – 400703. Mumbai – 400020. [Pan: Aabcv2750J] Appellant / Assessee Respondent / Revenue

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Veer Singh Engineering Private Limited ITO, Ward – 15(3)(2), Mumbai D-169, MIDC, TTC Industrial Estate, Vs AayakarBhavan, M.K. Road, Nerul, Navi Mumbai – 400703. Mumbai – 400020. [PAN: AABCV2750J] Appellant / Assessee Respondent / Revenue Assessee by Shri Rajesh Athavale, CA Revenue by Shri Sunil Mathews, Sr. DR Date of Institution 25.07.2025 Date of hearing 09.09.2025 Date of pronouncement 09.09.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal…

MICRO PLANTAE LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-5(2), MUMBAI

In the result, the appeal of assessee is dismissed

ITA 5112/MUM/2024[2005-06]Status: DisposedITAT Mumbai23 Jul 2025AY 2005-06

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Micro Plantae Ltd. Acit – 5(2), 4, Unity House, 2Nd Floor, Vs Aayakar Bhawan, 8, M.P. Marg, Opera House, M.K.Road, Mumbai-400020 Mumbai – 400004. [Pan No. Aaacm3686P] Appellant / Assessee Respondent / Revenue

Section 144Section 144(1)(c)Section 250Section 254(1)Section 40Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Micro Plantae Ltd. ACIT – 5(2), 4, Unity House, 2nd Floor, Vs Aayakar Bhawan, 8, M.P. Marg, Opera House, M.K.Road, Mumbai-400020 Mumbai – 400004. [PAN No. AAACM3686P] Appellant / Assessee Respondent / Revenue Assessee by Shri Dharmesh Shah Advocate with Ms Mitali Parekh Advocate Revenue by Shri Annavaram Kosuri, Sr. DR Date of hearing 17.06.2025 Date of pronouncement 23.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEM…

SITARAM LAHOTI FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME (EXEMPTION), MUMBAI

In the result, grounds of appeal raised by assessee are allowed for statistical purpose

ITA 2726/MUM/2025[2024-25]Status: DisposedITAT Mumbai10 Jun 2025AY 2024-25

Bench: Shri Pawan Singh, Hon’Ble & Shri Omkareshwar Chidarasitaram Lahoti Foundation, Cit(Exemptions), Mumbai C/O. Amitex Agro Product Pvt. Ltd., 401 A Wing, Eureka Tower, Vs Mindspace Malad West, Mumbai-400064. Pan: Abccs5615F (Appellant) (Respondent ) Assessee Represented By : Shri Bhavya Sundesha, Ca & Shri Deven Shah Shri Satyaprakash R. Singh, Cit-Dr Department Represented By : Date Of Conclusion Of Hearing : 10.06.2025 Date Of Pronouncement Of Order : 10.06.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh;

Section 12ASection 12A(1)(ac)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, HON’BLE JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Sitaram Lahoti Foundation, CIT(Exemptions), Mumbai C/o. AMITEX Agro Product Pvt. Ltd., 401 A Wing, Eureka Tower, Vs Mindspace Malad West, Mumbai-400064. PAN: ABCCS5615F (Appellant) (Respondent ) Assessee Represented by : Shri Bhavya Sundesha, CA & Shri Deven Shah Shri Satyaprakash R. Singh, CIT-DR Department Represented by : Date of Conclusion of hearing : 10.06.2025 Date of Pronouncement of Order : 10.06.2025 Order under section 254(1) of Income Tax Act PER PAWAN…

LAKHVIR SINGH 810, VPO MALLAH TEHSIL JAGRAON DISTRICT LUDHIANA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO INCOME TAX OFFICER WARD-1, MOGA, PUNJAB

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

ITA 541/ASR/2024[2015-2016]Status: DisposedITAT Amritsar29 May 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, AR

Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 541/Asr/2024 Assessment Year: 2015-16 Lakhvir Singh 810, Vs. The Assessment Unit NFAC Delhi VPO Mallah Tehsil Jagraon JAO Income Tax Officer Ward-1, District Ludhiana, Punjab 142035 Moga, Punjab [PAN: CRBPS 8500H] (Respondent) (Appellant) Appellant by : Sh. Sudhir Sehgal, AR : Respondent by Sh. Rajiv Wadhera, Sr. D. R. Date of Hearing : 24.04.2025 Date of Pronouncement : 29.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is…

ASHUTOSH KUMAR PRABHAT,ARRAH vs. PCIT-1, PATNA

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

ITA 564/PAT/2024[2018-19]Status: DisposedITAT Patna06 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 147Section 154Section 263

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री जॉजु माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 564/PAT/2024 Assessment Year: 2018-19 Ashutosh Kumar Prabhat PCIT-1, Patna Vs. (Appellant) (Respondent) PAN: AKJPP9771C Appearances: Assessee represented by : Abhi Sarkar, Adv. Department represented by : Rinku Singh, CIT DR. Date of concluding the hearing : April 2nd, 2025 Date of pronouncing the order : May 6th, 202…

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1410/JPR/2024[2020-21]Status: DisposedITAT Jaipur28 Apr 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1410/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke Lalita Devi Sharma ITO, Vs. Murlidhar Sharma Dhani Ward-7(1), Harsaura, Baskhoh, Banskho, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: HCPPS 0547 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj ls@ R…

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

ITA 599/CHANDI/2022[2010-11]Status: DisposedITAT Chandigarh11 Apr 2025AY 2010-11

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 36Section 36(1)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 599/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2010-11 M/s Shakti Spinners Ltd. बनाम The Asst. CIT 5, Flower Dale Colony, Barewal Circle-7, Ludhiana Road, Ludhiana "ायी लेखा सं./PAN NO: AAFCS1138R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl.…

VANEET GUPTA, S.O. SH. CHATTUR BHUJ GUPTA, #214, SECTOR-06,PANCHKULA vs. PCIT PANCHKULA JURISDICTIONAL ASSESSING OFFICER ITO WARD 5, PANCHKULA , PANCHKULA

In the result, Assessee’s appeal is allowed

ITA 560/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh20 Jan 2025AY 2011-2012

Bench: Shri Rajpal Yadav & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 560/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vaneet Gupta, Vs. The Ito, बनाम S.O. Shri Chattur Bhuj Ward 5, Gupta, Panchkula # 214, Sector 6, Panchkula "थायी लेखा सं./Pan No: Aphpg0692N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 04.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.01.2025 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 560/CHD/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vaneet Gupta, Vs. The ITO, बनाम S.O. Shri Chattur Bhuj Ward 5, Gupta, Panchkula # 214, Sector 6, Panchkula "थायी लेखा सं./PAN No: APHPG0692N अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई क" तार"ख/Date of Hearing : 0…

PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, Assessee’s appeal for A

ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICAL MEMBER आयकर अपील सं./ ITA No. 661/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./PAN No: AAABP0216H अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 492/CHD/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner of Thap…

PUNJAB AGRICULTURAL UNIVERSITY,LUDHIANA vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal for A

ITA 492/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh18 Dec 2024AY 2019-20

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR