CIT v. Jet Airways (I) Ltd.

331 ITR 236High Court2011#78 most cited

What is CIT v. Jet Airways (I) Ltd. authority for?

The Assessing Officer loses jurisdiction and the entire reassessment becomes invalid if no addition is made in respect of the income that formed the basis of the reopening. Explanation 3 to Section 147 does not permit assessing other escaped income unless an addition is made for the original income forming the reason to believe.

694

judgments rely on this decision, according to BharatTax’s citation analysis of 383,853 Indian tax judgments — from 2012 to 2026.

Also referred to as

Jet Airways · Section 147 · Section 148 · reassessment jurisdiction · income escaping assessment · reason to believe · Explanation 3 · scope of reassessment · additions beyond initial reasons · invalid reassessment · 331 ITR 236

Also reported as

30 Taxmann.com 1239 CTR 183

Sections most often in play

Section 147Section 148Section 143(3)Section 144BSection 234BSection 151Section 271(1)(c)Section 145(3)

Issues it is cited on

section 2(40)section 148(2)reason to believeincome escaping assessmentescapement of incomelive linktangible materialrejection of books of accountreopening of assessmentinterest under section 234bsection 254(1)change of opinion

Judgments citing CIT v. Jet Airways (I) Ltd.

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Assistant Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

Mahaveer Nagari Sahakari Patpedhi Limited, Amalner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 2228/PUN/2025[2016-17]Status: DisposedITAT Pune30 Jan 2026AY 2016-17

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

…n the notice u/s.148, Assessing Officer is precluded from making addition on any other issue. This is the proposition of law laid down by Hon’ble Jurisdictional High Court 10 ITA Nos.2227 & 2228/PUN/2025 [A] in the case of CIT Vs. Jet Airways (I) Ltd. [2010] 331 ITR 236 (Bom). Hon’ble Bombay High Court held as under : Quote.“However, if after issuing a notice under section 148, he accepted the contention of the assessee and holds that the income which he has initially formed a reason to believe had escaped assessment, has as a matter of fact not escaped assessment, it is not open to him independently to assess s…

Mahaveer Nagari Sahakari Patpedhi Limited, Amalner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 2227/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jan 2026AY 2015-16
Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

…n the notice u/s.148, Assessing Officer is precluded from making addition on any other issue. This is the proposition of law laid down by Hon’ble Jurisdictional High Court 10 ITA Nos.2227 & 2228/PUN/2025 [A] in the case of CIT Vs. Jet Airways (I) Ltd. [2010] 331 ITR 236 (Bom). Hon’ble Bombay High Court held as under : Quote.“However, if after issuing a notice under section 148, he accepted the contention of the assessee and holds that the income which he has initially formed a reason to believe had escaped assessment, has as a matter of fact not escaped assessment, it is not open to him independently to assess s…

Bindu Dharmesh Bhatt, Vadodara vs. Asstt.CIT., Circle-1(3), Vadodara

The appeal of the assessee is allowed

ITA 618/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2011-12

For Appellant: Shri Tushar Hemani, Sr. A.RFor Respondent: Shri Rameshwar P. Meena, Sr. D.R
Section 131Section 143(1)Section 147Section 148Section 234ASection 274

…t is well settled that if no addition has been made in respect of the issue for which the case was reopened, reopening is not justified. The Ld. AR relied upon the following decisions: i) CIT vs. Mohmed Juned Dadani -355 ITR 172 (Guj); ii) CIT vs. Jet Airways-331 ITR 236 (Bom); I.T.A No. 618/Ahd/2023 Bindu Dharmesh Bhatt, A.Y. 2011-12 iii) Ranbaxy Laboratories Ltd. - 336 ITR 136 )Del); The Ld. AR further submitted that as regards not disclosing "investment in commodities" amounting to Rs.5,99,250/- in ITR, no such investment has been made by the assessee. As regards not disclosing "interest income" amounting t…

Radha Bansal, Karnal vs. ITO Ward 5(3), Gautam Budh Nagar

Appeal is allowed

ITA 8692/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 8692/Del/2025 : Asstt. Year: 2017-18 Radha Bansal, Vs Income Tax Officer, H.No. 67/14, Urban Estate, Karnal, Ward-5(3), Haryana-132001 Gautam Budh Nagar, Uttar Pradesh (Appellant) (Respondent) Pan No. Ahrpb7607E Assessee By: Sh. Vinay Goel, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083011700(1) Dated 26.11.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Vinay Goel, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8692/Del/2025 : Asstt. Year: 2017-18 Radha Bansal, Vs Income Tax Officer, H.No. 67/14, Urban Estate, Karnal, Ward-5(3), Haryana-132001 Gautam Budh Nagar, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN No. AHRPB7607E Assessee by: Sh. Vinay Goel, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 28.01.2026 Date of Pronouncement: 28.01.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1083011700(1)…

Komal Kumar, Sambhalhera vs. Assesment Unit, Assesment Unit Income Tax Department

Appeal is allowed

ITA 7482/DEL/2025[2020-21]Status: DisposedITAT Delhi27 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godaraita No. 7482/Del/2025 : Asstt. Year: 2020-21 Komal Kumar, Vs Assessment Unit, Vill. Sambhalhera, Jansath, Muzaffarnagar, Muzaffarnagar, Uttar Pradesh-251002 Uttar Pradesh-251314 (Appellant) (Respondent) Pan No. Bmzpk6093F Assessee By: Sh. Sankalp Malik, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.01.2026 Date Of Pronouncement: 27.01.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Assessing Officer’S Din & Order No. Itba/Ast/S/147/2024-25/1074540022(1) Dated 16.03.2025, In Proceedings U/S 147 R.W.S. 144B Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sankalp Malik, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 7482/Del/2025 : Asstt. Year: 2020-21 Komal Kumar, Vs Assessment Unit, Vill. Sambhalhera, Jansath, Muzaffarnagar, Muzaffarnagar, Uttar Pradesh-251002 Uttar Pradesh-251314 (APPELLANT) (RESPONDENT) PAN No. BMZPK6093F Assessee by: Sh. Sankalp Malik, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.01.2026 Date of Pronouncement: 27.01.2026 ORDER This assessee’s appeal for Assessment Year 2020-21 arises against the Assessing Officer’s DIN & order No. ITBA/AST/S/147/2024-25/10745400…

Shyama Shyam Infradevelopers Private Limited, Agra vs. ITO 2(1)(2), Agra

In the result, the appeal of the assessee is allowed

ITA 503/AGR/2025[2016-17]Status: DisposedITAT Agra23 Jan 2026AY 2016-17

Bench: Shri M. Balaganeshshyama Shyam Vs. Ito, Infradevelopers Pvt Ltd, Ward-2(1)(2), Khasra No. 961, Bhahistabad, Agra Sikandra, Agra (Appellant) (Respondent) Pan: Aatcs9899R Assessee By : Shri Gaurav Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 21/01/2026 O R D E R

For Appellant: Shri Gaurav Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 147Section 148

…e Karnataka High Court in the case of Govind Raju and dismissed the objections of the assessee. 5. I find that this issue in dispute is directly covered by the decision of the Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways India Ltd reported in 331 ITR 236 (Bom) ; decision of the Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Ltd. Vs. CIT reported in 336 ITR 136 (Del) and the decision of the Hon’ble Gujarat High Court in the case of CIT Vs. Mohammed Junaid Dadani reported in 355 ITR 172 (Guj). The ld CIT(A) had laid more emphasis on provisions of Explanation 3 to Section 147 of the Ac…

Vibha Bhatia, Delhi vs. ITO Ward 47(2), Delhi

Appeal is allowed

ITA 8760/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 8760/Del/2025 : Asstt. Year: 2017-18 Vibha Bhatia, Vs Income Tax Officer, 573, Kartar Ishwar Bhawan, Karol Ward-47(2), Bagh, New Delhi-110006 New Delhi-110002 (Appellant) (Respondent) Pan No. Aehpb1815P Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081815564(1) Dated 16.10.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(3)Section 148

…rned assessing authority has nowhere made any addition qua the above sole reason of reopening. 4. That being the clinching case, I hereby quote Ranbaxy Laboratories Ltd. vs. Union of India (2011) 336 ITR 136 (Del.) and CIT vs. Jet Airways (India) Ltd. (2011) 331 ITR 236 (Bom.) to quash the impugned reopening for the above precise reason in very terms. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 22/01/2026. (Satbeer Singh Godara) Judicial Member Dated: 22/01/2026 *Subodh Kumar, Sr. PS*…

ACIT-6(1)(1), Mumbai vs. M/S Essar Power Gujarat Limited, Mumbai

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

ITA 4353/MUM/2025[2009]Status: DisposedITAT Mumbai19 Jan 2026

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 254

…AO has not made any addition in respect of issue in reasons for reopening, addition made by the AO is bad in law. To support of his submission, the ld AR of the assessee relied on the decision of Hon’ble Bombay High Court in CIT Vs Jet Airway(I) Ltd (2011) 331 ITR 236 (Bom). 12. We have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. We have also deliberated on With CO No. 246 & 247 /Mum/2025 Essar Power Gujarat Ltd order passed by adjudicating authorities that is by Pc CIT Customs dated 18.05.2023 and the order of Customs, Excise and Ser…

ACIT-6(1)(1), Mumbai vs. M/S Essar Power Gujarat Limited, Mumbai

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

ITA 4352/MUM/2025[2012]Status: DisposedITAT Mumbai19 Jan 2026

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 147Section 254

…AO has not made any addition in respect of issue in reasons for reopening, addition made by the AO is bad in law. To support of his submission, the ld AR of the assessee relied on the decision of Hon’ble Bombay High Court in CIT Vs Jet Airway(I) Ltd (2011) 331 ITR 236 (Bom). 12. We have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. We have also deliberated on With CO No. 246 & 247 /Mum/2025 Essar Power Gujarat Ltd order passed by adjudicating authorities that is by Pc CIT Customs dated 18.05.2023 and the order of Customs, Excise and Ser…

Pramukh Metal Quarry, Vadodara vs. The Income Tax Officer, Ward-1(2)(5), Vadodara

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

ITA 394/AHD/2024[2008-09]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2008-09

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2008-09

For Appellant: Shri Kinjal Shah, C.AFor Respondent: Shri Veerbadram Vislavath, Sr. D.R
Section 147Section 148Section 40Section 40A(3)Section 40a

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2008-09 Pramukh Metal Quarry, The ITO, 704 Imperial Heights, Ward-1(2)(5), Nr. Kalali Crossing, Vs Room No. 106, Sun Pharma Road, 1st Floor, Aayakar, Atladra, Bhavan, Race Vadodara-390012 Course Circle, PAN: AAJFP5189N Vadodara-390007 (Appellant) (Respondent) Assessee by: Shri Kinjal Shah, C.A. Revenue by: Shri Veerbadram Vislavath, Sr. D.R. Date of hearing : 12-01-2026 Date of pronouncement : 16-01-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member:…

Kedar Ghati Enterprises, Rudraprayag vs. Income Tax Officer, Srinagar (Garhwal)

Appeal is allowed

ITA 150/DDN/2025[2020-21]Status: DisposedITAT Dehradun12 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 150/Ddn/2025 : Asstt. Year: 2020-21 Kedar Ghati Enterprises, Vs Income Tax Officer, Jawahar Nagar, Baniyari, Income Tax Office, Mukkus Augustmuni Rudraprayag, Chamoli, Residency, Sringar, Uttarakhand-246421 (Garhwal), Srinagar, Uttarakhand-246174 (Appellant) (Respondent) Pan No. Aasfk8721C Assessee By : None Revenue By : Sh. A. S. Rana, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2020-21, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/10787788588(1) Dated 22.07.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961. 2. Case Called Twice. None Appears At The Assessee’S Behest. It Is Accordingly Proceeded Ex-Parte.

For Appellant: NoneFor Respondent: Sh. A. S. Rana, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 150/DDN/2025 : Asstt. Year: 2020-21 Kedar Ghati Enterprises, Vs Income Tax Officer, Jawahar Nagar, Baniyari, Income Tax Office, Mukkus Augustmuni Rudraprayag, Chamoli, Residency, Sringar, Uttarakhand-246421 (Garhwal), Srinagar, Uttarakhand-246174 (APPELLANT) (RESPONDENT) PAN No. AASFK8721C Assessee by : None Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 12.01.2026 Date of Pronouncement: 12.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: Thi…

Mahatma Phule Gramin Bigarsheti Sahakar Pat Sanstha Ltd, Kolhapur vs. PCIT-1, Pune

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

ITA 1049/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Mahatma Phule Gramin Bigarsheti Pcit-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 Pan: Aaaam2608K (Appellant) (Respondent) Assessee By : None (Written Submission Filed) Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2025 Date Of Pronouncement : 09-01-2026 O R D E R

For Appellant: None (written submission filed)For Respondent: Shri Amol Khairnar, CIT-DR
Section 139(1)Section 139(4)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Mahatma Phule Gramin Bigarsheti PCIT-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 PAN: AAAAM2608K (Appellant) (Respondent) Assessee by : None (written submission filed) Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 09-12-2025 Date of pronouncement : 09-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 28.03.2025 passed u/s 263 of the Income Tax Act,…