CIT v. HP Housing Board

18 Taxmann.com 129High Court2012#12301 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 14A Section 158A Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 143(3)Section 115JB Section 194A

Issues it is cited on

section 14a(3)section 36(l)(vii)section 36(1)(viia)(c)section 158a section 2(28a)purposive interpretation section 36(1)(viii)section 36(2)section 36(1)(viia)infrastructure facility section 14a(2)section 36(1)(vii)

Judgments citing CIT v. HP Housing Board

Dy. Commissioner of Income Tax Circle - 3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

ITA 3173/MUM/2023[2018-19]Status: DisposedITAT Mumbai10 Oct 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

Section 115JSection 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2943/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 2894/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 2893/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 3160/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3173/Mum/2023 (Assessment Year: 2018-19) Dy. Commissioner of Income Tax, Circle-3(3)(1), Room No. 609, Aayakar Bhavan, M.K. Road, Mumbai- 400020. Appellant) Small Industries Development Bank of India, SME Development Centre, Vs. C-11, G Block, Bandra Kurla Complex, Bandra (East…

Dy. Commissioner of Income Tax Circle - 3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

ITA 3160/MUM/2023[2017-18]Status: DisposedITAT Mumbai10 Oct 2025AY 2017-18

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Arun Kanti Datta, CIT-DR

Section 115JSection 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2943/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 2894/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 2893/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 3160/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3173/Mum/2023 (Assessment Year: 2018-19) Dy. Commissioner of Income Small Industries Development Bank Tax, Circle-3(3)(1), of India, Room No. 609, Aayakar Bhavan, SME Development Centre, M.K. Road, Mumbai- 400020. Vs. C-11, G Block, Bandra Kurla Complex, Bandra (East), Mu…

Small Industries Development Bank of India, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(3)(1), Mumbai

ITA 2971/MUM/2023[2017-18]Status: DisposedITAT Mumbai10 Oct 2025AY 2017-18

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Arun Kanti Datta, CIT-DRFor Respondent: Assessee by

Section 115JSection 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

Small Industries Development Bank of India, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(3)(1), Mumbai

ITA 2970/MUM/2023[2018-19]Status: DisposedITAT Mumbai10 Oct 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Arun Kanti Datta, CIT-DR

Section 115JSection 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2943/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 2894/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 2893/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 3160/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3173/Mum/2023 (Assessment Year: 2018-19) Dy. Commissioner of Income Small Industries Development Bank Tax, Circle-3(3)(1), of India, Room No. 609, Aayakar Bhavan, SME Development Centre, M.K. Road, Mumbai- 400020. Vs. C-11, G Block, Bandra Kurla Complex, Bandra (East), Mu…

Dy. Commissioner of Income Tax Circle - 3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

ITA 2943/MUM/2023[2014-15]Status: DisposedITAT Mumbai10 Oct 2025AY 2014-15

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Arun Kanti Datta, CIT-DR

Section 115JSection 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2943/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 2894/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 2893/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 3160/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3173/Mum/2023 (Assessment Year: 2018-19) Dy. Commissioner of Income Small Industries Development Bank Tax, Circle-3(3)(1), of India, Room No. 609, Aayakar Bhavan, SME Development Centre, M.K. Road, Mumbai- 400020. Vs. C-11, G Block, Bandra Kurla Complex, Bandra (East), Mu…

Dy. Commissioner of Income Tax Circle - 3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

ITA 2894/MUM/2023[2015-16]Status: DisposedITAT Mumbai10 Oct 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Respondent: Shri Arun Kanti Datta, CIT-DR

Section 115JSection 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2943/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 2894/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 2893/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 3160/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3173/Mum/2023 (Assessment Year: 2018-19) Dy. Commissioner of Income Small Industries Development Bank Tax, Circle-3(3)(1), of India, Room No. 609, Aayakar Bhavan, SME Development Centre, M.K. Road, Mumbai- 400020. Vs. C-11, G Block, Bandra Kurla Complex, Bandra (East), Mu…

Dy. Commissioner of Income Tax Circle - 3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

ITA 2893/MUM/2023[2016-17]Status: DisposedITAT Mumbai10 Oct 2025AY 2016-17

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Arun Kanti Datta, CIT-DR

Section 115JSection 14ASection 250Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2943/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 2894/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 2893/Mum/2023 (Assessment Year: 2016-17) I.T.A. No. 3160/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3173/Mum/2023 (Assessment Year: 2018-19) | Dy. Commissioner of Income Tax, Circle-3(3)(1), Room No. 609, Aayakar Bhavan, M.K. Road, Mumbai- 400020. | Small Industries Development Bank of India, SME Development Centre, Vs. C-11, G Block, Bandra Kurla Complex, Bandra (East…

Smt. Jaswinderjit Kaur, Canada vs. DCIT (Indl. Taxation), Circle, Chandigarh

In the result, the appeal of the assessee is hereby allowed

ITA 1307/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh10 Jul 2019AY 2015-16

Bench: Shri N.K. Saini & Shrisanjay Gargआयकरअपीलसं./Ita No. 1307/Chd/2018 "नधा"रणवष" / Assessment Year : 2015-16

For Appellant: Sh. Mohit Dhiman, CAFor Respondent: Sh. Madit Srivastava, Sr. DR

Section 2

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ ए ” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRISANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 1307/CHD/2018 "नधा"रणवष" / Assessment Year : 2015-16 Smt. Jaswinderjit Kaur, Vs. The DCIT (International 17293, 64,Avenue,SURREY Taxation), बनाम BC, Circle Canada Chandigarh "थायीलेखासं./PAN NO: ADBPK4073D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by : Sh. Mohit Dhiman, CA राज"वक"ओरसे/ Revenue by : Sh. Madit Srivastava, Sr. DR सुनव…