CIT v. C.R.K. Swami (20 High Court

254 ITR 1584Reported decision2002#24014 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 263 Section 270A

Judgments citing CIT v. C.R.K. Swami (20 High Court

Mahaveer Singh, Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A

…smal (1986)157 ITR 484%, Gauhati High Court in the case of Surendra Prasad Singh v. CIT (19881_173 ITR 610°, Calcutta High Court in the case of CIT V. Linotype & Machinery Lid. (19911_192 ITR 337 and Madras High Court in the case of CIT v. C.R.K. Swami (2002) 254 ITR 1584. 11. On the other hand the Madhya Pradesh High Court has taken a contrary view in the case of Addl. CIT v.Indian Pharmaceuticals (19801_123 ITR 874. Addl. CIT v. Kantilal Jain [19801 125 ITR 3735, Addl. CWT v. Nathoolal Bala Ram (1980). 125 ITR 596& and CIT v. Narpat Singh Malkhan Singh (19811 128 ITR 777 12. This Court in the case of Saraiva Di…

Vikas Vijay Gupta, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, the appeal filed by the Assessee is hereby

ITA 404/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 May 2025AY 2017-18

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

Section 115BSection 147Section 263Section 271Section 271(1)(c)Section 271ASection 274Section 69A

…smal (1986)157 ITR 484%, Gauhati High Court in the case of Surendra Prasad Singh v. CIT (19881_173 ITR 610°, Calcutta High Court in the case of CIT V. Linotype & Machinery Ltd. (19911_192 ITR 337 and Madras High Court in the case of CIT v. C.R.K. Swami (2002) 254 ITR 1584. 11. On the other hand the Madhya Pradesh High Court has taken a contrary view in the case of Addl. CIT v.Indian Pharmaceuticals (19801_123 ITR 874. Addl. CIT v. Kantilal Jain [19801 125 ITR 3735, Addl. CWT v. Nathoolal Bala Ram (1980). 125 ITR 596& and CIT v. Narpat Singh Malkhan Singh (19811 128 ITR 777 12. This Court in the case of Saraiva Di…

Anjis Developers Private Limited, Mumbai vs. Principle CIT-5, Mumbai

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

ITA 959/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Anjis Developers Private Limited, Pcit-5, 2Nd Floor, Soham Apartments, Room No. 515, 5Th Floor, 208, Walkeshwar Road, Teen Vs. Aayakar Bhavan, Mk. Batti, Road, Mumbai-400006. Mumbai-400020. Pan No. Aaaca 6022 H Appellant Respondent : Assessee By S. Sriram/Dinesh Kukreja/Ssnyaknavedie Revenue By : Shri Chetan Kacha, Dr : Date Of Hearing 25/11/2022 Date Of Pronouncement : 20/02/2023

For Respondent: Assessee by S. Sriram/Dinesh

Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2017-18 Anjis Developers Private Limited, PCIT-5, 2nd floor, Soham Apartments, Room No. 515, 5th floor, 208, Walkeshwar Road, Teen Vs. Aayakar Bhavan, MK. Batti, Road, Mumbai-400006. Mumbai-400020. PAN No. AAACA 6022 H Appellant Respondent : Assessee by S. Sriram/Dinesh Kukreja/SsnyakNavedie Revenue by : Shri Chetan Kacha, DR : Date of Hearing 25/11/2022 Date of pronouncement : 20/02/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee i…