CIT v. Puspa Devi

29 Taxmann 377High Court1986#17537 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 1961Section 142(1)Section 142(1) of the Income-tax ActSection 143(3)Section 143(3) of the Income-tax ActSection 144B of the Income-tax ActSection 147Section 147 of the Income-tax Act

Judgments citing CIT v. Puspa Devi

Wind Financial Services LLP, Daman & Diu vs. PCIT, Valsad

In the result, the appeal of the assessee is allowed

ITA 502/SRT/2024[2015-16]Status: DisposedITAT Surat21 May 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.501 & 502/Srt/2024 (Ays: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services Llp, Vs. The Pcit, [Formerly Known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfw6369H (Appellant) (Respondent) Appellant By Shri S. N. Divetia, Ar Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 21/05/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: These Appeals By The Assessee Emanate From The Orders Passed Under Section 263 Of The Income-Tax Act, 1961 (In Short, ‘The Act’) By The Learned Principal Commissioner Of Income Tax, Valsad [In Short, ‘Ld. Pcit’], Dated 16.03.2024 For Assessment Years (Ays) 2014-15 & 2015-16. Since Facts Of The Cases & The Grounds Taken Up In The Appeals Are Similar Except Variation In The Amount, These Appeals Were Heard Together & A Common Order Is Passed For The Sake Of Convenience & Brevity. Ita No. 501/Srt/2024 Is Taken As The ‘Lead Case’.

Section 142(1)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.501 & 502/SRT/2024 (AYs: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services LLP, Vs. The PCIT, [Formerly known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFW6369H (Appellant) (Respondent) Appellant by Shri S. N. Divetia, AR Respondent by Shri Ritesh Mishra, CIT-DR Date of Hearing 12/03/2025 Date of Pronouncement 21/05/2025 आदेश / O…

Wind Financial Services LLP, Daman & Diu vs. PCIT, Valsad

In the result, the appeal of the assessee is allowed

ITA 501/SRT/2024[2014-15]Status: DisposedITAT Surat21 May 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.501 & 502/Srt/2024 (Ays: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services Llp, Vs. The Pcit, [Formerly Known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfw6369H (Appellant) (Respondent) Appellant By Shri S. N. Divetia, Ar Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 21/05/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: These Appeals By The Assessee Emanate From The Orders Passed Under Section 263 Of The Income-Tax Act, 1961 (In Short, ‘The Act’) By The Learned Principal Commissioner Of Income Tax, Valsad [In Short, ‘Ld. Pcit’], Dated 16.03.2024 For Assessment Years (Ays) 2014-15 & 2015-16. Since Facts Of The Cases & The Grounds Taken Up In The Appeals Are Similar Except Variation In The Amount, These Appeals Were Heard Together & A Common Order Is Passed For The Sake Of Convenience & Brevity. Ita No. 501/Srt/2024 Is Taken As The ‘Lead Case’.

Section 142(1)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.501 & 502/SRT/2024 (AYs: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services LLP, Vs. The PCIT, [Formerly known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFW6369H (Appellant) (Respondent) Appellant by Shri S. N. Divetia, AR Respondent by Shri Ritesh Mishra, CIT-DR Date of Hearing 12/03/2025 Date of Pronouncement 21/05/2025 आदेश / O…

Span Overseas P Ltd, Pune vs. Principal Commissioner of Income-Tax -3, Pune

In the result, appeal of the assessee is dismissed

ITA 409/PUN/2022[2017-18]Status: DisposedITAT Pune28 Jun 2023AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.409/Pun/2022 िनधा"रण वष" / Assessment Year :2017-18 Span Overseas Private Limited, The Principal Office No.5, Amar Avinash Vs Commissioner Of Income Corporate City 11, Bund Garden Tax-3, Pune. Road, Pune – 411006. Pan: Aabcs 4214 N Assessee/ Appellant Respondent /Revenue Assessee By Shri Ketan Ved – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 28/04/2023 Date Of Pronouncement 28/06/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-3 Dated 30.03.2022 Emanating From Assessment Order Under Section 143(3) Of The Act Dated 13.11.2019 For A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal: “Span Overseas Private Limited ('The Appellant') Objects To The Order Under Section 263 Of The Income-Tax Act, 1961 ('The Act') Dated March 30, 2022 Passed By The Learned Principal Commissioner Of Income- Tax, Pune - 3 ('Pr. Cit) For The Aforesaid Assessment Year On The Following Amongst Other Grounds: Span Overseas P. Ltd.,[A]

Section 143(3)Section 263Section 37Section 37(1)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.409/PUN/2022 िनधा"रण वष" / Assessment Year :2017-18 Span Overseas Private Limited, The Principal Office NO.5, Amar Avinash Vs Commissioner of Income Corporate City 11, Bund Garden Tax-3, Pune. Road, Pune – 411006. PAN: AABCS 4214 N Assessee/ Appellant Respondent /Revenue Assessee by Shri Ketan Ved – AR Revenue by Shri Sardar Singh Meena – DR Date of hearing 28/04/2023 Date of pronouncement 28/06/2023 आदेश/ ORD…

M/S. Jai Maa Hiral Enterprise, Khambhaliya vs. The Pr. CIT, Jamnagar

In the result, the appeal of the assessee is dismissed

ITA 128/RJT/2021[2017-18]Status: DisposedITAT Rajkot21 Sept 2022AY 2017-18
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR
Section 143(3)Section 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 M/s. Jai Maa Hiral The Pr. Commissioner of Enterprise, Bhagwati Mill Income Tax, Compound, Khambhalia, Vs Jamnagar Dev Bhumi, (Respondent) Dwarka-361306 PAN: AAKFJ5947R (Appellant) Assessee by: Shri Chetan Agarwal, A.R. Revenue by: Shri Aarsi Prasad, CIT-DR Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This is an appeal filed by the assessee for A.Y. 2017-18 against the order of the ld. Prin…

Jalinder Tatyasaheb Deshmukh, Beed vs. Commissioner of Income-Tax

In the result, appeal of the Assessee is Dismissed

ITA 2679/PUN/2016[2009-10]Status: DisposedITAT Pune23 Jun 2022AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.2679/Pun/2016 िनधा"रणवष" / Assessment Year : 2009-10 Shri Jalindertatyasaheb The Commissioner Of Income Deshmukh, Vs Tax, Aurangabad. Anusaya Construction Company, Vidyanagar Parli Vaijnath, Dist. Beed – 431515. Pan: Adwpd 6423 H Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Shivraj B Moray – Dr Date Of Hearing 04/05/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax, Aurangabad For The A.Y.2009-10 Dated 24.03.2014.The Assessee Has Raised The Following Grounds Of Appeal: “1) On The Facts & Circumstances Of The Case & In Law The Ld. Cit-Aurangabad Was Not Justified In Passing The Revisionary Order Under S. 263 Of The Act When The Original Assessment Order Passed By The A. 0. Cannot Be Branded As Erroneous As Well As Prejudicial To The Interests Of Revenue Since The Perusal Of The Said Assessment Reveals That The Full Investigation Was Made Calling For The Entire Information Needed For Framing The Assessment. The Revisionary Order Is Not Sustainable In Law. It Be Quashed.

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.2679/PUN/2016 िनधा"रणवष" / Assessment Year : 2009-10 Shri JalinderTatyasaheb The Commissioner of Income Deshmukh, Vs Tax, Aurangabad. Anusaya Construction Company, Vidyanagar Parli Vaijnath, Dist. Beed – 431515. PAN: ADWPD 6423 H Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Shivraj B Moray – DR Date of hearing 04/05/2022 Date of pronouncement 23/06/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM…

CIT v. Puspa Devi (29 Taxmann 377) — Cited in 5 Judgments | BharatTax