CIT v. Reliance Telecomm Ltd.

2021 SCC OnLine SC 1170Reported decision2021#23513 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 1961Section 132Section 147Section 153ASection 250 of the Income Tax ActSection 131Section 131 of the Income Tax ActSection 132 of the Income Tax Act

Issues it is cited on

section 133section 131section 133(6)assistant commissionersection 153section 153asection 132section 15section 13section 147section 250person

Judgments citing CIT v. Reliance Telecomm Ltd.

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 66/SRT/2025[2022-23]Status: DisposedITAT Surat26 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant & & Assistant Commissioner Of Vs. Gujarat Polysol Income Tax Chemicals Limited 9Th Floor, Fortune Square Ii, 1, Plot No. 1734, 3Rd Daman Road, Chala, Vapi Phase, Gidc, Vapi, 396191 Gujarat 396195 Pan/Gir No. Aaacg8908Q (Applicant) (Respondent)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH SURAT BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & & Assistant Commissioner of Vs. Gujarat Polysol Income Tax Chemicals Limited 9th Floor, Fortune Square II, 1, Plot No. 1734, 3rd Daman Road, Chala, Vapi Phase, GIDC, Vapi, 396191 Gujarat 396195 PAN/GIR No. AAACG8908Q (Applicant) (Respondent) Assessee by Shri. P M Jagasheth, CA Revenue by Shri. Mukesh Jain, CIT-DR. Date of Hearing 08.10.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: These present appeals have been filed by the…

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 65/SRT/2025[2021-22]Status: DisposedITAT Surat26 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant & & Assistant Commissioner Of Vs. Gujarat Polysol Income Tax Chemicals Limited 9Th Floor, Fortune Square Ii, 1, Plot No. 1734, 3Rd Daman Road, Chala, Vapi Phase, Gidc, Vapi, 396191 Gujarat 396195 Pan/Gir No. Aaacg8908Q (Applicant) (Respondent)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH SURAT BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & & Assistant Commissioner of Vs. Gujarat Polysol Income Tax Chemicals Limited 9th Floor, Fortune Square II, 1, Plot No. 1734, 3rd Daman Road, Chala, Vapi Phase, GIDC, Vapi, 396191 Gujarat 396195 PAN/GIR No. AAACG8908Q (Applicant) (Respondent) Assessee by Shri. P M Jagasheth, CA Revenue by Shri. Mukesh Jain, CIT-DR. Date of Hearing 08.10.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: These present appeals have been filed by the…

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed

ITA 64/SRT/2025[2019-20]Status: DisposedITAT Surat26 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "DB" BENCH SURAT BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA No.64/Srt/2025 (Assessment Year: 2019-20) & ITA No.65/Srt/2025 (Assessment Year: 2021-22) & ITA No.66/Srt/2025 (Assessment Year: 2022-23) Assistant Commissioner of Vs. Gujarat Income Tax 9th Floor, Fortune Square II, Daman Road, Chala, Vapi 396191 Polysol Chemicals Limited 1, Plot No. 1734, 3rd Phase, GIDC, Vapi, Gujarat 396195 PAN/GIR No. AAACG8908Q (Applicant) (Respondent) Assessee by Shri. P M Jagasheth, CA Revenue by Shri. Mukesh Jain, CIT-DR. Date of…

CIT v. Reliance Telecomm Ltd. (2021 SCC OnLine SC 1170) — Cited in 3 Judgments | BharatTax