CIT v. Reliance Communication

69 Taxmann.com 109High Court#12922 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 10(38)Section 131 Section 133(6)Section 144B Section 147 Section 148 Section 148A Section 149(1)

Issues it is cited on

erroneous and prejudicial section 263 section 26 company section 14 india business document interest total income

Judgments citing CIT v. Reliance Communication

Innovate Derivatives Pvt. Ltd., Ahmedabad vs. The ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is partly allowed

ITA 31/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 147Section 148Section 148ASection 149(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 31/Ahd/2026 Assessment Year: 2019-20 Innovate Derivatives Pvt. Ltd. The ITO, 2nd Floor, Devashish, 39, Ward-2(1)(1), Sardar Patel Nagar, Vs Ahmedabad Nr. Hotel Nest, Ellis Bridge, Ahmedabad-380006 Gujarat PAN: AABCI4706M (Appellant) (Respondent) Assessee Represented: Shri S.N. Divetia, A.R. & Shri Samir Vora, A.R. Revenue Represented: Shri Suresh Chand Meena, Sr.D.R. Date of hearing : 18-02-2026 Date of pronouncement : 24-02-2026 आदेश/ORDER…

Rachna Sanjay Shah, Ahmedabad vs. PCIT, Ahmedabad -1, Ahmedabad

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

ITA 626/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad05 Nov 2024AY 2014-15

Bench: Shri/St.R. Senthil Kumar & Narendra Prasad Sinhaasst.Year :2014-2015 Rachana Sanjay Shah The Pr.Cit-1 72, Tapovan Society Vs Ahmedabad. Nr. Manekbaug Hall Ambawadi Ahmedabad 380015. Pan : Amdps 6571 P

For Appellant: Shri S.N. Divatia, AR and Shri Samir Vora, AFor Respondent: Shri Sudhendu Das, CIT-DR

Section 142(1)Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] BEFORE SHRI/ST.R. SENTHIL KUMAR, JUDICIAL MEMBER AND NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Asst.Year :2014-2015 Rachana Sanjay Shah The Pr.CIT-1 72, Tapovan Society Vs Ahmedabad. Nr. Manekbaug Hall Ambawadi Ahmedabad 380015. PAN : AMDPS 6571 P अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" य थ"/(Respondent) अपीलाथ" अपीलाथ" "" य "" य थ" थ" Assessee by : Shri S.N. Divatia,…

Shri Mukesh Chand Mal Pitti, Gandhidham-Kutch vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 124/RJT/2022[2017-18]Status: HeardITAT Rajkot21 Feb 2023AY 2017-18

Bench: The Hearing Of Appeal. Total Tax Effect (See Note Below)

For Appellant: Shri R.K. Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Mukesh Chand Mal Pitti, Pr. CIT, Office No. S/6, 2nd Floor Rajkot-1 Ratnkala Arcade, Plot No. Vs (Respondent) 231, Ward No. 12B, Gandhidham-370201 PAN: AESPP9402K (Appellant) Assessee by: Shri R.K. Doshi, A.R. Revenue by: Shri Shramdeep Sinha, CIT-D.R. Date of hearing : 06-02-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal…

Shri Hari Kishan Goyal, Indore vs. Pr CIT-2, Indore

In the result, the grounds of appeal of the assessee are allowed

ITA 157/IND/2020[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Shri Hari Kishan Goyal, Indore

For Appellant: Shri Ashish Goyal, A.RFor Respondent: Shri P.K. Mishra, CIT-D.R

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT ] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 Shri Hari Kishan Goyal, Pr. CIT-2, Indore Indore PAN: ADVPG8753E Vs (Respondent) (Appellant) Assessee by: Shri Ashish Goyal, A.R. Revenue by: Shri P.K. Mishra, CIT-D.R. Date of hearing : 08-12-2022 Date of pronouncement : 30-01-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arises from order of the Principal Commissioner of Income Tax-2, Indo…

Zahurahmed Abdulpazzak Valjiwala, Himmatnagar vs. The Pr. CIT-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 76/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2017-18

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Alok Kumar, CIT-D.R

Section 143(3)Section 263Section 40Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Zahurahmed Abdulrazzak Pr. CIT-1, Valjiwala, C/o Raj Deep Ahmedabad Tours & Travels, Hajipura, Vs (Respondent) Himatnagar, Himatnagar-383001, Gujarat PAN: ABRPV6517D (Appellant) Assessee by: Shri Sunil Talati, A.R. Revenue by: Shri Alok Kumar, CIT-D.R. Date of hearing : 26-09-2022 Date of pronouncement : 10-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the Pri…

Suresh Chand Gupta, Gandhidham vs. Pr. CIT, Rajkot-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 43/RJT/2022[2017-18]Status: DisposedITAT Rajkot28 Sept 2022AY 2017-18

Bench: The Hearing Of Appeal.”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R

Section 10Section 143(3)Section 14ASection 263Section 57

…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 Shri Sureshchand Gupta The Pr. Commissioner of Plot No. 8, Sector-8, Income Tax, Rajkot-1, Vs Kiran House, Gandhidham Aayakar Bhawan, Race (Kutch), Gujarat-370201 Course Ring Road, Rajkot-360001 PAN: ABZPG6744K (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 08-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- This appeal has been filed by the Ass…

Shri Manoj B. Mansukhani, Rajkot-Gujarat vs. The Pr. Commissioner of Income Tax-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 50/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Sept 2022AY 2017-18

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR

Section 143(3)Section 14ASection 263

…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 Shri Manoj Bhagwan Principal Commissioner Mansukhani, of Income Tax, Rajkot-1 Plot No. 113-116, Vs (Respondent) Rishi House, Industrial Area Ward No. 6, Gandhidham-Kutch-370201 PAN: ABCPM8333P (Appellant) Assessee by: Shri Kalpesh Doshi, A.R. Revenue by: Shri Aarsi Prasad, CIT-DR Date of hearing : 04-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2017-18, arises from order of the P…

Kavita Jayeshkumar Kotak, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 54/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2014-15

For Appellant: Shri Nupur Shah, A.R. &For Respondent: Shri Sushil Kumar Madhu, CIT-D.R

Section 10(38)Section 114Section 132Section 142(1)Section 153ASection 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 54 /Ahd/2021 Assessment Year 2014-15 Kavita Jayeshkumar PCIT(Central), Kotak, Ahmedabad Ahmedabad PAN: AHPPK2082E Vs (Respondent) (Appellant) Assessee by: Shri Nupur Shah, A.R. & Shri Dhiren Shah, A.R. Revenue by: Shri Sushil Kumar Madhu, CIT-D.R. Date of hearing : 01-03-2022 Date of pronouncement : 28-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against…