How many judgments cite CIT v. GVK Industries Ltd.?

11 judgments on BharatTax cite CIT v. GVK Industries Ltd. (147 Taxmann.com 281), spanning 2023 to 2025.

Which sections of the Income Tax Act does CIT v. GVK Industries Ltd. come up under?

It is most often cited in judgments turning on Section 143(1), Section 43B, Section 10(10AA), Section 154, Section 2(24)(x), Section 234B.

CIT v. GVK Industries Ltd.

147 Taxmann.com 281High Court2023#9403 most cited

What is CIT v. GVK Industries Ltd. authority for?

A prima facie adjustment under section 143(1) cannot be made when the issue is debatable and two opinions are possible.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v. GVK Industries Ltd. · section 143(1) · prima facie adjustment · debatable issue · adjustment under section 143(1) · income tax adjustment · section 143(1)(a) · assessees benefit · deduction allowability · Telangana HC

Sections most often in play

Section 143(1)Section 43B Section 10(10AA)Section 154 Section 2(24)(x)Section 234B Section 234C Section 250

Issues it is cited on

section 34(1)(iv)section 34(1)section 36(va)section 143(1)(a)(iv)section 36(1)(iv)section 34 section 2(24)(x)assistant director section 143(1)(a)miscellaneous application section 2(24)section 36(1)(va)

Judgments citing CIT v. GVK Industries Ltd.

Dondapati Sudhakara Rao, Hyderabad vs. ITO., Ward-13(3), Hyderabad

ITA 701/HYD/2025[2020-21]Status: DisposedITAT Hyderabad25 Aug 2026AY 2020-21

Bench: Us:

Section 143(1)Section 36(1)(va)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.701/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2020-21) Dondapati Sudhakara Rao, Vs. The Income Tax Officer, Hyderabad. Ward –13(3), Hyderabad. PAN : AEUPR8022H (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Polireddy Srikanth, C.A. Assessee Represented by राजस्व का प्रतत…

Balakram Hiranand Lohana, Mumbai vs. ITO 42(2)(1), Mumbai

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

ITA 3791/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosainbalakram Hiranand Lohana Vs. Adit, Cpc, Bangalore. Flat No. 202, D Wing, Bldg. No. 8, Neelam Nagar Co-Op. Housing Society Gavanpada, Mulund (E), Mumbai – 400081. Pan/Gir No. Abmpl5168M (Applicant) (Respondent)

Section 10Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Balakram Hiranand Lohana Vs. ADIT, CPC, Bangalore. Flat No. 202, D Wing, Bldg. No. 8, Neelam Nagar Co-Op. Housing Society Gavanpada, Mulund (E), Mumbai – 400081. PAN/GIR No. ABMPL5168M (Applicant) (Respondent) Assessee by Shri Shashank Mehta Revenue by Shri Adesh Rai, Sr. DR (Virtually) Date of Hearing 03.09.2025 Date of Pronouncement 30.10.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dt. 15.02.2025 passed under section 250 o…

Kokuyo Camlin Limited, Mumbai vs. Centralised Processing Unit/ Dy. Commissioner of Income Tax-2(1)(1), Mumbai

Appeal is allowed for statistical purposes

ITA 6572/MUM/2024[2021-22]Status: DisposedITAT Mumbai22 May 2025AY 2021-22

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kokuyo Camlin Limited Cit- 2(1)(1) 48/2, Hilton House, Midc Aayakar Bhavan Central Road, Marol Midc Vs. M.K. Road Industry Estate, Mumbai Mumbai-400 400 091. 020. Pan : Aaacc1647E Appellant Respondent

For Appellant: Shri Hemanshu JoshiFor Respondent: Shri Rajesh S. Athavale

Section 143(1)Section 143(1)(a)Section 154Section 41Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) Kokuyo Camlin Limited CIT- 2(1)(1) 48/2, Hilton House, MIDC Aayakar Bhavan Central Road, Marol MIDC Vs. M.K. Road Industry Estate, Mumbai Mumbai-400 400 091. 020. PAN : AAACC1647E Appellant Respondent : Shri Rajesh S. Athavale Assessee by : Shri Hemanshu Joshi Revenue by : 10/02/2025 Date of Hearing Date of pronouncement : 02/05/2025 O R D E R Per Omkareshwar Chidara (AM) :- In this above cited appeal, the appellant is aggrieved by the additions made by Ld. CPC under section 143(1)…

Dy.Comm of Income Tax-17(1), Mumbai vs. M/S. Maharashtra State Security Corporation, Mumbai

The appeal of the revenue is allowed

ITA 1837/MUM/2022[2019-20]Status: DisposedITAT Mumbai19 Oct 2023AY 2019-20

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 139Section 142Section 143Section 143(1)Section 36(1)(va)

…1 ITAs 1836 & 1837/Mum/2022 Maharashtra State Security Corporation IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”,MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1836/Mum/2022 - 2018-19 I.T.A. No.1837/Mum/2022 - 2019-20 DCIT-17(1), Room No.117, 1st vs M/s Maharashtra State Security Floor, G-Block, Kautilya Bhavan, Corporation, Centre 1, World Trade Centre, 32nd Floor, Cuffe Parade, Bandra Kurla Complex, Mumbai- 400 051 Mumbai-400 005 PAN : AALM261B RESPONDENT Present for the Assessee Shri R.D. Khona, CA Present for the Department Shri Prakash Kishinc…

Dy.Comm of Income Tax-17(1), Mumbai vs. M/S. Maharashtra State Security Corporation, Mumbai

The appeal of the revenue is allowed

ITA 1836/MUM/2022[2018-19]Status: DisposedITAT Mumbai19 Oct 2023AY 2018-19

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 139Section 142Section 143Section 143(1)Section 36(1)(va)

Fishery Survey of India Employees Cooperative Credit and Thrift Society, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, the grounds raised by the assessee are dismissed

ITA 23/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.23/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Fishery Survey Of India Employees Vs. Income Tax Officer Cooperative Credit & Thrift Ward-1(1) Society Visakhapatnam Fishing Harbour Complex Beach Road, Visakhapatnam [Pan : Aafat3533M] अपीलधथी की ओर से/ Appellant By : Shri C Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 27.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 14.07.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2022-23/1048861637(1) Dated 17.01.2023 For The Assessment Year (A.Y.) 2019-20, Arising Out Of The Order Passed U/S 143(1) Of The Income Tax Act, 1961 (In Short ‘Act’) Dated 24.12.2020. 2. Brief Facts Of The Case Are That The Assessee, A Society Registered Under The Co-Operative Society Act Had Filed It’S Return Of Income On 2

For Appellant: Shri C Subrahmanyam, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 139(1)Section 139(4)Section 143(1)Section 154Section 250Section 80P

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.23/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Fishery Survey of India Employees Vs. Income Tax Officer Cooperative Credit and Thrift Ward-1(1) Society Visakhapatnam Fishing Harbour Complex Beach Road, Visakhapatnam [PAN : AAFAT3533M] अपीलधथी की ओर से/ Appellant by : Shri C Subrahmanyam, AR प्रत्यधथी की ओर से / Respondent by : Shri O.N.Hari Prasada…

Siddhi Vinayaka Graphics Pvt. Ltd., Kolkata vs. A.D.I.T., CPC, Bengaluru / I.T.O., Circle - 7(2), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 143/KOL/2023[2019-2020]Status: DisposedITAT Kolkata23 Jun 2023AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri P. R. Kothari, FCAFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Siddhi Vinayaka Graphics Assistant Director of Income Pvt. Ltd. Tax, CPC, Bengaluru. Vs. 58/5B, B. T. Road, Kolkjata- 700002. (PAN: AAKCS 3206 R) (Appellant) (Respondent) Present for: Appellant by : Shri P. R. Kothari, FCA Respondent by : Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 22.06.2023 Date of Pronouncement : 23.06.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld…

Pradman Engineering Services P Ltd., Mumbai vs. CIT (A), NFAC, Delhi, Mumbai

The appeals are dismissed

ITA 91/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s P A Zaveri Shop No. 5, Bldg. No.73, Central Avenue Road, Chembur (East), Mumbai - 400071 [PAN: AAAFP1089L] …………… Appellant Vs DCIT CPC-Bangalore, Centralized Processing Centre, Income Tax Department, Respondent ……………. Bengaluru - 560500 Odex India Solutions Private Limited, Office No. 901-906, 9th Floor, Kailash Corporate Lounge, Godrej, Hiranandani Link Road, Vikhroli (West), Mumbai - 400075 [PAN: AACC01921B] …………… Appellant Vs Commissioner of Income-tax, National Faceless Ap…

Odex India Solutions P Ltd., Mumbai vs. CIT (A), NFAC, Delhi

The appeals are dismissed

ITA 147/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

M/S. P.A.Zaveri, Mumbai vs. ADIT, CPC, Begaluru

The appeals are dismissed

ITA 2057/MUM/2021[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

Catwalk Worldwide Pvt Ltd., Mumbai vs. Asst. Direcotr of Income Tax, CPC, Bangalore

ITA 685/MUM/2023[2019-20]Status: DisposedITAT Mumbai25 May 2023AY 2019-20

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2019-20 Catwalk Worldwide Acit, Pvt Ltd, Cpc, Bangalore Unit No. 405-408, Tanti A Jogani Industrial Premises, Vs. Jr Boricha Marg, Sitaram Mill Compound, Lower Parel, Maharashtra (Appellant) (Respondent) Pan: Aaccc1276B

For Appellant: Mr. Nimesh Vora & Moksha MehtaFor Respondent: Mr. K. C. Selvamani, CIT DR

Section 143(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 CATWALK WORLDWIDE ACIT, PVT LTD, CPC, Bangalore Unit NO. 405-408, Tanti A Jogani Industrial Premises, VS. JR Boricha Marg, Sitaram Mill Compound, Lower Parel, Maharashtra (Appellant) (Respondent) PAN: AACCC1276B Present for: Assessee by : Mr. Nimesh Vora & Moksha Mehta Revenue by : Mr. K. C. Selvamani, CIT DR Date of Hearing : 16.05.2023 Date of Pronouncement : 25.05.2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, CATWALK…