CIT v. Chennai Metro Rail Ltd.

92 Taxmann.com 329High Court2018#10177 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 263Section 270ASection 143(3)Section 148Section 132Section 271(1)Section 273(b)Section 139

Issues it is cited on

section 271(1)(a)section 271aab(1a)section 270a(2)under-reporting of incomeassessment order erroneouspenalty u/s 270apenalty under section 270asection 270concealment of incomesection 270aerroneous and prejudicialsection 271(1)

Judgments citing CIT v. Chennai Metro Rail Ltd.

VAIBHAV BHARGAVA,THANE vs. PRINCIPAL COMMISSIONER OF INCOME TAX MUMBAI-27, VASHI, NAVI MUMBAI

In the result, appeal of the assessee is allowed

ITA 2540/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Oct 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Viraj Mehta, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 139Section 143(3)Section 147Section 148Section 148ASection 263Section 270A

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 2540/Mum/2025 Assessment Year: 2018-19 Vaibhav Bhargava Principal Commissioner of Income-tax, Mumbai - 27 A 1503, Sector 46A Vs Seawoods Thane Maharashtra - 400706 [PAN: AGKPB0617N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Viraj Mehta, A/R Revenue by : Shri Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 06/10/2025 घोषणा की तारीख /Date of Pronouncement: 08/10/2025 आद…

VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 291/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आईटीए. नं. / ITA Nos. 290 & 291/VIZ/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna v. ACIT – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri towers NH-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari…

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 290/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आईटीए. नं. / ITA Nos. 290 & 291/VIZ/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna v. ACIT – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri towers NH-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari…

M/S PAZHAYANGADI G GOLD,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

ITA 187/COCH/2023[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2018-19 Pazhayangadi G Gold, Ito, Ward-1& Tps, Eazhome Pazhayangadi, Kannur Kannur-670303 Vs. Pan : Aaufp9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Arun Raj S. AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 263Section 270ASection 271ASection 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2018-19 Pazhayangadi G Gold, ITO, Ward-1& TPS, Eazhome Pazhayangadi, Kannur Kannur-670303 vs. PAN : AAUFP9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, CIT-DR (Heard in Hybrid Bench) Date of Hearing : 25-03-2025 Date of Pronouncement : 27-05-2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M : 1. The assessee has filed the present appeal challenging the impugned order dated 17/02/2023, passed under secti…

M/S G M BUILDERS,MUMBAI vs. PCIT(MUMBAI), OLD-ACIT CIRCLE-22(1), PIRAMAL CHAMBER, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2192/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Mar 2025AY 2017-18

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailm/S. G M Builders, 115, Veena Beena Shipping Center, Turner Road, Bandra West, Mumbai - 400050 Pan – Aaafg1872G ……………. Appellant

For Appellant: Share Hari RahejaFor Respondent: Shri Himanshu Joshi - Sr. DR
Section 1Section 139Section 143(3)Section 147Section 148Section 263Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. G M Builders, 115, Veena Beena Shipping Center, Turner Road, Bandra West, Mumbai - 400050 PAN – AAAFG1872G ……………. Appellant v/s PCIT, Mumbai Old – ACIT, Circle – 22(1), Piramal Chamber Parel, ……………. Respondent Mumbai - 400050, Maharashtra Assessee by : Share Hari Raheja Revenue by : Shri Himanshu Joshi - Sr. DR, Dr. Kishore Dhule-CIT DR Date of Hearing – 24/01/2025 Date of Order – 12/03/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the p…

KAG INDIA PRIVATE LIMITED,CHENNAI vs. PCIT CENTRAL CIRCLE -2, CHENNAI

In the result the appeal of the assessee is allowed

ITA 1366/CHNY/2024[2020-21]Status: DisposedITAT Chennai11 Dec 2024AY 2020-21

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1366/Chny/2024 िनधा"रणवष" / Assessment Year: 2020-21 The Pcit (Central), M/S. Kag India Pvt Ltd., V. Chennai -2. No. 264/15-1, Sathiyanathan Complex, Velachery Road, East Tambaram, Chennai – 600 059. [Pan: Aadck-5381-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Y. Sridhar, Fca ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तार"ख/Date Of Hearing : 21.11.2024 घोषणा क" तार"ख/Date Of Pronouncement : 11.12.2024 आदेश /O R D E R

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. Nilay Baran Som, CIT
Section 132Section 139Section 153ASection 263Section 270ASection 270A(9)(e)Section 271(1)

…आयकरअपीलीयअिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबीटीवक", "याियकसद"यएवं"ी एस. आर.रघुनाथा, लेखा सद"यके सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1366/Chny/2024 िनधा"रणवष" / Assessment Year: 2020-21 The PCIT (Central), M/s. KAG India Pvt Ltd., v. Chennai -2. No. 264/15-1, Sathiyanathan Complex, Velachery Road, East Tambaram, Chennai – 600 059. [PAN: AADCK-5381-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. Y. Sridhar, FCA ""यथ"क"ओरसे/Respondent by : Shri. Ni…

ANITHA TEXCOT (INDIA) PRIVATE LIMITED,TIRUPPUR vs. PCIT - 2, CHENNAI

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1139/CHNY/2024[2020-21]Status: DisposedITAT Chennai25 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –
Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

ANITHA TEXCOT (INDIA) PRIVATE LIMITED,TIRUPPUR vs. PCIT - 2, CHENNAI

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1138/CHNY/2024[2019-20]Status: DisposedITAT Chennai25 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –
Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

ANITHA TEXCOT (INDIA) PRIVATE LIMITED,TIRUPPUR vs. PCIT - 2, CHENNAI

In the result, appeals filed by the assessee for all the assessment years are allowed

ITA 1137/CHNY/2024[2018-19]Status: DisposedITAT Chennai25 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1137 To 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 To 2020-21 V. M/S. Anitha Texcot (India) Pvt. Ltd., The Dcit, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [Pan:Aajca 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.R. Clement Ramesh –
Section 132Section 153ASection 263Section 270A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1137 to 1139/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 to 2020-21 v. M/s. Anitha Texcot (India) Pvt. Ltd., The DCIT, 10/14, Bridge Way Colony Extension, Central Circle-1, Lakshmi Nagar, Coimbatore. Tiruppur-641 607. [PAN:AAJCA 4205 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Suraj Nahar,…

KUSEGAON REALTY PVT. LTD,MUMBAI vs. PCIT-2, MUMBAI

Accordingly appeals of the assessee for both the years are allowed

ITA 1071/MUM/2022[2011-12]Status: DisposedITAT Mumbai29 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Ms. Nishita MadalaywalaFor Respondent: Ms. Madhu Malti Ghosh, CIT DR
Section 143(3)Section 263Section 271Section 271(1)Section 271(1)(c)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA Nos. 1070 &1071/MUM/2022 (Assessment Years 2010-11 & 11-12) Kusegoan Realty Pvt. Ltd PCIT-2 Ground Floor, D.B.House, Room No. 1920, Air India Gen. A.K. Vaidya Marg, Vs. Goregaon (East), Mumbai- Bldg., Mumbai-400 021 400 063 (Appellant) (Respondent) PAN No. AADCK0621P Assessee by : Ms. Nishita Madalaywala Revenue by : Ms. Madhu Malti Ghosh, CIT DR Date of hearing: 07.11.2022 Date of pronouncement : 29.12.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. These are the 2 appeals filed by the…

COIMBATORE VAIYAPURI MAATHESH,COIMBATORE vs. THE PCIT, COIMBATORE

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

ITA 373/CHNY/2021[2017-18]Status: DisposedITAT Chennai17 Jun 2022AY 2017-18

Bench: Shri G. Manjunatha, Hon’Ble & Shri Anikesh Banerjeeआयकर अपील सं./Ita No.373/Chny/2021 िनधा"रण वष" /Assessment Year: 2017-18 Mr.Coimbatore Vaiyapuri Maathesh, V. The Income Tax Officer, 85, Rajavignesh Nagar, Corporate Ward-2, Vilankurichi Main Road, Coimbatore. Ganapathy, Coimbatore-641 006. [Pan: Adepm 5864 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Dr.S.Palani Kumar, CIT
Section 143(3)Section 263Section 270ASection 69A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जी. मंजूनाथा, माननीय लेखा सद" एवं "ी अिनकेश बनज", माननीय "ाियक सद" के सम" BEFORE SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपील सं./ITA No.373/Chny/2021 िनधा"रण वष" /Assessment Year: 2017-18 Mr.Coimbatore Vaiyapuri Maathesh, v. The Income Tax Officer, 85, Rajavignesh Nagar, Corporate Ward-2, Vilankurichi Main Road, Coimbatore. Ganapathy, Coimbatore-641 006. [PAN: ADEPM 5864 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.S.Sridhar,…