CIT v. Indian Overseas Bank and Another

182 ITR 434High Court#15201 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 147Section 161Section 163Section 170Section 37(1)Section 115JBSection 132Section 139(1)

Issues it is cited on

section 160section 170section 161section 163section 60transferee companysection 159transferor companymat creditgoing concernprincipal officerbusiness connection

Judgments citing CIT v. Indian Overseas Bank and Another

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INTERNATIONAL LIMITED, GUJARAT

In the result, the appeal of the assessee bearing ITA No

ITA 6159/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jan 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INERNATIONAL LIMITED, GUJARAT

In the result, the appeal of the assessee bearing ITA No

ITA 6114/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Jan 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INTERNATIONAL LIMITED, GUJARAT

In the result, the appeal of the assessee bearing ITA No

ITA 6113/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

KALPATARU PROJECTS INTERNATIONAL LTD,GUJARAT vs. DCIT, CC-3(3), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 5961/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Jan 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

KALPATARU PROJECTS INTERNATIONAL LTD,MUMBAI vs. DCIT, CC-3(3), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 5960/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Jan 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

KALPATARU PROJECTS INTERNATIONAL LTD,GUJARAT vs. DCIT, CC-3(3), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 5959/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jan 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 139(1)Section 147Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5959/Mum/2025 - A.Y. 2020-21 I.T.A No.5960/Mum/2025 - A.Y. 2019-20 I.T.A No.5961/Mum/2025 - A.Y. 2018-19 Kalpataru Projects vs DCIT, central Circle-3(3), Mumbai International Ltd. Room 404, Kautilya Bhawan, G 101, Part-III, GIDC Estate Block BKC, Bandra East, Mumbai- Sector-28, Gandhinagar, 400051 Gujarat-382028 PAN: AAACK8387R APPLICANT RESPONDENT I.T.A No.6113/Mum/2025 - A.Y. 2018-19 I.T.A No.6114/Mum/2025 - A.Y. 2019-20 I.T.A No.6159/Mum/2025 - A.Y.…

CIT v. Indian Overseas Bank and Another (182 ITR 434) — Cited in 6 Judgments | BharatTax