CIT v. Orient Craft Ltd. Orient Craft Ltd.

215 Taxmann 28High Court#4473 most cited
26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 147Section 143(3)Section 148Section 143(2)Section 139Section 133ASection 142(1)Section 143(1)

Issues it is cited on

fresh tangible materialbeyond four yearsfirst proviso to section 147material facts necessary for assessmentkelvinatormere change of opinionshort term capital gainslive linkchange of opinionshort term capital gaintangible materialregular assessment

Judgments citing CIT v. Orient Craft Ltd. Orient Craft Ltd.

S. Aravind, Karur vs. ITO, Ward-1, Karur

In the result, all the appeals t, all the appeals stand allowed

ITA 2584/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ,चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम$ BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. Appellant Respondent Assessment year 1341/CHNY/2024 2012-13 Shri Nochipalayam The ACIT, Kaliappan Kandasamy, Circle 2(1), 19/A1, Neelam Garden Apts., Trichy. Chinna Kothur, Karur – 639 002. PAN: AAHPK 7003Q 2584/CHNY/2024 2012-13 Shri S.Aravind, The Income Tax S.F.No.146, OthaiyoorRaod, Officer, T.ChellandiPalayam, Ward – 1, 2585/CHNY/2024 2013-14 Karur – 639 003. Karur. PAN: A…

India Luxco Retail Private Limited, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 2406/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Mar 2025AY 2018-19

Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: S/Shri Ravi Sharma & Jaskaran SinghFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 80I

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.2406/िद"ी/2019(िन.व. 2011-12) Vedanta Ltd. (Formerly Known as the Madras Aluminum Company Ltd.), 3rd Floor, Core-6, Scope Complex, 7, Lodhi Road, New Delhi 110003 ...... अपीलाथ"/Appellant PAN: AACCS-7101-B बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 26(1), CR Building, New Delhi 110002 अपीलाथ" "ारा/ Appellant by : S/…

ITO (E), New Delhi vs. M/S. Andhra Pradesh Technology Development & Promotion Centre, New Delhi

In the result, appeal of the assessee is allowed

ITA 2406/DEL/2016[2010-11]Status: DisposedITAT Delhi26 Mar 2025AY 2010-11

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

For Appellant: S/Shri Ravi Sharma & Jaskaran SinghFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 80I

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.2406/िद"ी/2019(िन.व. 2011-12) Vedanta Ltd. (Formerly Known as the Madras Aluminum Company Ltd.), 3rd Floor, Core-6, Scope Complex, 7, Lodhi Road, New Delhi 110003 ...... अपीलाथ"/Appellant PAN: AACCS-7101-B बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 26(1), CR Building, New Delhi 110002 अपीलाथ" "ारा/ Appellant by : S/…

DCIT It 3 3 2 Mumbai, Mumbai vs. Pramarica Aspf II Cyprus Holding Ltd, Ctprus

The appeal of the revenue is dismissed

ITA 3041/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

DCIT It 332 Mumbai, Income Tax vs. Pramarica Aspf II Cyprus Holding Ltd, Cyprus

The appeal of the revenue is dismissed

ITA 3040/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Jan 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

Brics Gilt Finance Ltd, Mumbai vs. DCIT Cir 1(1)(1), Mumbai

ITA 5320/MUM/2015[2008-09]Status: DisposedITAT Mumbai02 May 2018AY 2008-09

Bench: Shri G. S. Pannu, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 5320/Mum/2015 (निर्धारणवर्ा / Assessment Year:2008-09) Brics Gilt Finance Ltd. Dcit Cir 1(1)(1), Now Known As M/S Brics Aayakar Bhavan, बिधम/ Gilt Finance Pvt. Ltd. Mumbai, 1St Floor, Sadhna House, 570, Pin- Vs. P.H. Marg, Worli, Mumbai-400018. & आयकरअपीलसं./ I.T.A. No. 5685/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2008-09) Dcit Cir 1(1)(1), Brics Gilt Finance Ltd. Aayakar Bhavan, Now Known As M/S Mumbai, Brics Gilt Finance Pvt. बिधम/ Pin- Ltd. Vs. 1St Floor, Sadhna House, 570, P.H. Marg, Worli, Mumbai-400018. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacj8885B अपीऱाथीकीओरसे/ Appellant By : Sh. Vijay Mehta, Ar प्रत्यथीकीओरसे/Respondentby : Sh. T. Kepgen, Dr सुनवाईकीतारीख/ : 01/03/2018 Date Of Hearing घोषणाकीतारीख / : 02/05/2018 Date Of Pronouncement आदेश / O R D E R Per Shri Sandeep Gosain:

For Appellant: Sh. Vijay Mehta, ARFor Respondent: Sh. T. Kepgen, DR
Section 143(1)Section 143(3)Section 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 5320/Mum/2015 (निर्धारणवर्ा / Assessment Year:2008-09) Brics Gilt Finance Ltd. DCIT Cir 1(1)(1), Now known as M/s Brics Aayakar Bhavan, बिधम/ Gilt Finance Pvt. Ltd. Mumbai, 1st floor, Sadhna House, 570, Pin- Vs. P.H. Marg, Worli, Mumbai-400018. & आयकरअपीलसं./ I.T.A. No. 5685/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2008-09) DCIT Cir 1(1)(1), Brics Gilt Finance Ltd. Aayakar Bhavan, Now known as M/s Mumbai, Brics Gilt Finance Pvt. बिधम/ Pin- Ltd. Vs. 1st floor, Sadhna House, 570, P.H…