CIT v. Smt. Nayana P. Dedhia

141 Taxmann 603High Court2004#9412 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 44AA Section 44AB Section 69A

Issues it is cited on

section 119(2)(a)section 5(8)principal director general of income-tax section 119(2)closely held company jda accumulated profits retracted statement section 119 chief commissioner specified authority section 292b

Judgments citing CIT v. Smt. Nayana P. Dedhia

KRISHNA CONSTRUCTIONS,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result, appeal of the Assessee is allowed

ITA 1330/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 Apr 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, Nirmal. Telangana. Ward-1, Vs. Pin – 504 106. Nirmal – 504 106. Pan Aapfk1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar,Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri D Prabhakar Reddy, AdvocateFor Respondent: Dr. Sachin Kumar,Sr. AR

Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, NIRMAL. Telangana. Ward-1, vs. PIN – 504 106. NIRMAL – 504 106. PAN AAPFK1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue by : Dr. Sachin Kumar,Sr. AR सुनवाई की तारीख/Date of hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/ORDER PER V…

AADARSH SURANA, CHENNAI,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1840/CHNY/2025[2017-18]Status: DisposedITAT Chennai15 Dec 2025AY 2017-18

For Appellant: Shri. R.Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, CIT

Section 142(1)Section 143(2)Section 143(3)Section 250Section 47Section 68

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1840/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Aadarsh Surana, 42, Rajendra Prasad Road, Chrompet, Chennai - 600 044. [PAN: AAFPA-6450-M] (अपीलार्थी/Appellant) vs. DCIT, Corporate Circle -1(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. R.Venkata Raman, C.A. प्रत्यर्थी की ओर से…

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

Section 143(3)Section 144CSection 144C(5)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Commins Technologies India ACIT, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) PAN: AABCT2018B Assessee by Shri Ketan Ved & Pinkesh Vakharia ARs Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 29.11.2023 Date of Pronouncement 30.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against assessment order dated 15.10.2019 passed u/s 1…

SHRI MAYUR BANSAL,GWALIOR vs. THE DCIT, CENTRAL, BHOPAL

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 119Section 153ASection 156

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.181/Ind/2020 (Assessment Year:2014-15) DCIT, Central Shri Mayur Bansal Bhopal Airtel Office, Sinde Ki Vs. Chawani Lashkar Gwalior (Appellant / Revenue) (Respondent/ Assessee) PAN: ACBPB 7860Q IT(SS)A No.182/Ind/2020 (Assessment Year:2014-15) DCIT, Central Shri Yogesh Bansal Gwalior Airtel Office, Sinde Ki Vs. Chawani Lashkar Gwalior (Appellant / Revenue) (Respondent/ Assessee) PAN: AHIPB 6667M Shri Mayur Bansal ACIT,…

SHRI ISHAK,INDORE vs. THE ITO 5(4), INDORE

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

ITA 13/IND/2023[2011-12]Status: DisposedITAT Indore24 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ishak Ito 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akxpi 6044 D Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 24.08.2023

Section 144Section 147Section 154

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Ishak ITO 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AKXPI 6044 D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 21.08.2023 Date of Pronouncement 24.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 22.11.2022 of Commissioner of Income Tax(Appeals), National Appeal Ce…

M/S. PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 154/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CAFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.154/Bang/2022 Assessment year : 2017-18 Practo Technologies Pvt. Ltd., Vs. The Deputy Commissioner Weworks, Salarpuria Symbiosis, of Income Tax, Arekere Village, Begur Hobli, Central Circle 1(3), Bannerghatta Road, Bangalore. Bangalore – 560 076. PAN: AACCN 8042Q 16APPELLANT RESPONDENT Appellant by : S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CA Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 18.05.2023 Date…

SHRI H.K. SURESH,BENGALURU vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

In the result, the appeal by the assessee is allowed

ITA 625/BANG/2021[2011-12]Status: DisposedITAT Bangalore06 Dec 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Hemant Pai, CAFor Respondent: Smt. Vandana Ramachandan, CIT(TP1)(DR)(ITAT)

Section 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year: 2011-12 Shri H K Suresh, Vs. The Principal Commissioner of # 553/1, 1st A Cross, Income Tax (Central), 3rd Stage, 4th Block, Bengaluru. Basaveshwaranagar, Bengaluru – 560 040. PAN: AGSPS 8913N APPELLANT RESPONDENT Appellant by : Shri Hemant Pai, CA Respondent by : Smt. Vandana Ramachandan, CIT(TP1)(DR)(ITAT), Bengaluru. Date of hearing : 30.11.2022 Date of Pronouncement : 06.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against…

INTRADO EC INDIA PRIVATE LIMITED,BENGALURU vs. DCIT-CIRCLE-3(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 239/BANG/2021[2016-17]Status: DisposedITAT Bangalore09 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT)

Section 143(3)Section 153Section 2CSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.239/Bang/2021 Assessment year : 2016-17 Intrado EC India Private Ltd. Vs. The Deputy (formerly West Unified Commissioner of Income Communications India Pvt. Ltd.], Tax, # 135, 1st Floor, RMZ Titanium, Circle 3(1)(1), Old Airport Road, Kodihalli, Bengaluru. Bengaluru – 560 017. PAN: AAACI 6707K APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.11.2022 Dat…

DILIP KOTHARI,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, all three appeals are partly allowed

ITA 405/BANG/2022[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.403 to 405/Bang/2022 Assessment years : 2014-15 to 2016-17 Dilip Kothari, Vs. The Principal Commissioner of No.5, Middle School Road, Income Tax (Central), 4th Floor, V.V. Puram, Bengaluru. Bengaluru – 560 004. PAN: ADHPK 6738P APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, Advocate Respondent by : Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.10.2022 Date of Pronouncement : 31.10.2022 O R D E R Per Padmavathy S., Acc…

DILIP KOTHARI,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, all three appeals are partly allowed

ITA 404/BANG/2022[2015-16]Status: DisposedITAT Bangalore31 Oct 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 132Section 153CSection 263

DILIP KOTHARI,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, all three appeals are partly allowed

ITA 403/BANG/2022[2014-15]Status: DisposedITAT Bangalore31 Oct 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 132Section 153CSection 263