Choksi VachharajMakanji& Co. v. ACIT

76 Taxmann.com 17High Court2016#18254 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 250Section 69C

Judgments citing Choksi VachharajMakanji& Co. v. ACIT

Assistant Commissioner of Income Tax, Delhi vs. The Indure Private Limited, Delhi

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

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant Commissioner of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part II, Delhi South Delhi 1100 48 PAN :AAACT0121C (Appellant) (Respondent) Department by S/Shri Ashwani Kumar & Ankur Agarwal, CAs. Assessee by Shri Om Prakash, Sr. DR Date of hearing 30.10.2025 Date of pronouncement 31.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the Department of Revenue is against order dated 0…

ACIT, New Delhi vs. Rms Power Solutions Private Limited, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 696/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2018-19 Acit, Vs. Rms Power Solutions Private Room No.220, Limited, Cr Building, Ipestate, Flat No.204, 4327/3,Ansari Road, Delhi. Daryaganj, Delhi – 110 002. Pan: Aagcr9827H (Appellant) (Respondent) Assessee By : None Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 27.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: NoneFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2018-19 ACIT, Vs. RMS Power Solutions Private Room No.220, Limited, CR Building, IPEstate, Flat No.204, 4327/3,Ansari Road, Delhi. Daryaganj, Delhi – 110 002. PAN: AAGCR9827H (Appellant) (Respondent) Assessee by : None Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 27.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the Revenue Department is against the order dated 29.11.2024 of the ld. Commiss…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7277/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Oct 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 1388/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7276/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…