CIT v. President Industries

124 Taxmann.com 654Reported decision#10359 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 132(4)Section 139Section 143(2)Section 143(3)Section 144Section 153CSection 153DSection 234A

Issues it is cited on

section 158b(b)section 158bb(1)section 158bbsection 158bclegal representativeinterest under section 234achilddocuments seizedsection 158bsection 158section 145(3)search assessment

Judgments citing CIT v. President Industries

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19
Section 132Section 143(3)Section 144Section 153CSection 153D

…{ "clean_text": "Page 1 of 40\nITA Nos.410-412-169-170-\nCO 6/Bang/2024\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, Bengaluru\nBEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA Nos.\n& AY\nBy Assessee\nAssessee\nAssessing Officer\nAssessee by\nAssessing Officer by\nITA No 410/Bengaluru/2024\n(AY 2018-19)\nITA No 411/Bengaluru/2024\n(AY 2019-20)\nITA No 412/Bengaluru/2024\n(Ay 2020-21)\nCo No 6/Bengaluru/2024\n(AY 2017-18)\nBY Assessing Officer\nITA No 169/Bengaluru/2024\n(AY 2017-18)\nITA no 170/Bengaluru/2024\n(AY 2018-19)\nLate Shri Mahabir Prasad\nThrough his…

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

DCIT, CENTRAL CIRCLE- 4(3), KOLKATA, KOLKATA vs. RAJESH JAIN, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1006/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Dec 2024AY 2019-20

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 1005 & 1006/Kol/2024 Assessment Years: 2018-19 & 2019-20 DCIT, Centra Circle-4(3), Kolkata Vs. Rajesh Jain 34, Ballygunge Circular Road, Kolkata- 700019. (PAN: ACYPJ1553F) Appellant Respondent Date of conclusion of Hearing 12.12.2024 Date of Pronouncement 17.12.2024 For the Assessee Shri Akkal Dudhewala, AR For the Revenue Shri Praveen Kishore, CIT, DR ORDER Per Shri Rajesh Kumar, AM Both these appeals filed by the revenue are against the separate orders of Ld. CIT(A), Kolkata-27…

DCIT, CC-4(3), KOLKATA, KOLKATA vs. RAJESH JAIN, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1005/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Dec 2024AY 2018-19

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 1005 & 1006/Kol/2024 Assessment Years: 2018-19 & 2019-20 DCIT, Centra Circle-4(3), Kolkata Vs. Rajesh Jain 34, Ballygunge Circular Road, Kolkata- 700019. (PAN: ACYPJ1553F) Appellant Respondent Date of conclusion of Hearing 12.12.2024 Date of Pronouncement 17.12.2024 For the Assessee Shri Akkal Dudhewala, AR For the Revenue Shri Praveen Kishore, CIT, DR ORDER Per Shri Rajesh Kumar, AM Both these appeals filed by the revenue are against the separate orders of Ld. CIT(A), Kolkata-27…

DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue for A

ITA 4287/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA, JUDICIAL MEMBER ITA Nos.2801 to 2803, 169 & 2804/Del/2018 Assessment Years: 2008-09 to 2012-13 AMQ Agro India Pvt. Ltd., Vs ACIT, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi. New Delhi. PAN: AAECA0929M ITA Nos.4287 to 4289, 1499, 4290/Del/2018 Assessment Years: 2008-09 to 2012-13 ACIT, Vs. AMQ Agro India Pvt. Ltd., Central Circle-19, C-134, Ground Floor, New Delhi. Defence Colony, New Delhi. PAN: AAECA0929M (Appellant) (Respondent) Assessee by : Shri Hiren Mehta,…

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the Revenue for A

ITA 2801/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA, JUDICIAL MEMBER ITA Nos.2801 to 2803, 169 & 2804/Del/2018 Assessment Years: 2008-09 to 2012-13 AMQ Agro India Pvt. Ltd., Vs ACIT, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi. New Delhi. PAN: AAECA0929M ITA Nos.4287 to 4289, 1499, 4290/Del/2018 Assessment Years: 2008-09 to 2012-13 ACIT, Vs. AMQ Agro India Pvt. Ltd., Central Circle-19, C-134, Ground Floor, New Delhi. Defence Colony, New Delhi. PAN: AAECA0929M (Appellant) (Respondent) Assessee by : Shri Hiren Mehta,…

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the Revenue for A

ITA 169/DEL/2018[2011-12]Status: DisposedITAT Delhi29 May 2020AY 2011-12

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA, JUDICIAL MEMBER ITA Nos.2801 to 2803, 169 & 2804/Del/2018 Assessment Years: 2008-09 to 2012-13 AMQ Agro India Pvt. Ltd., Vs ACIT, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi. New Delhi. PAN: AAECA0929M ITA Nos.4287 to 4289, 1499, 4290/Del/2018 Assessment Years: 2008-09 to 2012-13 ACIT, Vs. AMQ Agro India Pvt. Ltd., Central Circle-19, C-134, Ground Floor, New Delhi. Defence Colony, New Delhi. PAN: AAECA0929M (Appellant) (Respondent) Assessee by : Shri Hiren Mehta,…