CIT v. Srinivasa Hatcheries Pvt. Ltd.

60 Taxmann.com 207High Court2015#13109 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 153A Section 153C Section 263 Section 132(4)Section 139

Issues it is cited on

revision u/s 263 erroneous and prejudicial section 263 section 142(1)previous year section 143(2)transfer india total income document interest

Judgments citing CIT v. Srinivasa Hatcheries Pvt. Ltd.

Madan Mohan Rao Puvvada, Hyderabad vs. ITO., Ward-5(1), Hyderabad

In the result, appeal of the Assessee is dismissed

ITA 1152/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Mar 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1152/Hyd/2024 Assessment Year 2017-2018 Madan Mohan Rao The Income Tax Puvvada, Hyderabad. Officer, Ward-5(1), Vs. Pin – 500 063. Hyderabad. Pan Agjpp4754H Telangana. Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri P Murali Mohan Rao, Ca राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 147Section 263

…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 MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1152/Hyd/2024 Assessment Year 2017-2018 Madan Mohan Rao The Income Tax Puvvada, Hyderabad. Officer, Ward-5(1), vs. PIN – 500 063. Hyderabad. PAN AGJPP4754H Telangana. Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri P Murali Mohan Rao, CA राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/ORDER PER…

Satyanarayana Reddy Manne, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1332/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA MV Prasad and Shri KS Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 132Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1332/Hyd/2024 Assessment Year 2018-2019 Satyanarayana Reddy The ACIT, Manne, Hyderabad vs. Central Circle-2(4), PAN ADYPM2116L Hyderabad. Telangana. (Appellant) (Respondent) For Assessee : CA MV Prasad and Shri KS Rajendra Kumar For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 25.02.2025 Date of Pronouncement : 09.04.2025 ORDER PER BENCH : This appeal has been filed by the Assessee against the order dated 27.11.2024, of the learned Principal Com…

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 203/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 M/s. AU Small Finance Bank Ltd. cuke The Pr. CIT CP-3-235,Industrial Area, Apparel Park, Vs. Jaipur -1 Jaipur. Mahal Road, Jagatpura, Jaipurm- 302022 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2777 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanja…

Castamet Works Private Limited, Kharwa vs. Principle Commissioner of Income Tax, Udaipur

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18

For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

Deccan Jewellers Private Limited, Vijayawada vs. The Principal Commissioner of Income Tax(Central), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 140/VIZ/2020[10000]Status: DisposedITAT Visakhapatnam23 Nov 2020

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.140/Viz/2020 (ननधधारण वर्ा/Assessment Year:2017-2018) M/S Deccan Jewellers Private Limited Vs. Pr.Commissioner Of K.B.N.Complex Income Tax (Central) D.No.27-16-65 Visakhapatnam Governorpet Vijayawada [Pan : Aaccd1524H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shrim.V.Prasad.Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Dr 22.09.2020 सुनवधई की तधरीख / Date Of Hearing : घोर्णध की तधरीख/Date Of Pronouncement : 23.11.2020

For Appellant: ShriM.V.Prasad.ARFor Respondent: Shri D.K.Sonowal, DR

Section 115BSection 132Section 139(1)Section 142(1)Section 143(2)Section 263Section 69

…he Act and relied on the following decisions. i) Malabar Industries Co.Ltd Vs. CIT 243 ITR 83 (SC) ii) CIT Vs. Max India Ltd., 295 ITR 282 (SC) iii) Spectra Shares and Scrips P.Ltd. Vs.CIT 36 Taxmann.com 348 (HC AP) iv) CIT Vs. Srinivasa Hatcheries Pvt. Ltd., 60 Taxmann.com 207 (HC AP) v) CIT Vs. P.D.Abraham 48 taxmann.com 352 (Kerala HC) vi) Bajargan Traders Vs. ACIT ITA No.137/JP/17, dated 17.03.2017 vii) CIT Vs. S.K.Srigiri and Brothers 298 ITR 13 viii) DCIT Vs. V.Ram Narayan Birla ITA No.482/JP/2015 dated 30.09.2016 ix) Chaksi Hiralal Magan Lal Vs. DCIT 45 SOT 349 x) Daulatram Rawatmull Vs. CIT 64 ITR 593 xi)…

Deccan Tobacco Company, Guntur vs. The Principal Commissioner of Income Tax(Central), Viskhapatnam

In the result, appeal of the assessee is allowed

ITA 139/VIZ/2020[2017-18]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2017-18

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.139/Viz/2020 (ननधधारण वर्ा/Assessment Year:2017-18) M/S Deccan Tobacco Company Vs. Pr.Commissioner Of Income Tax D.No.5-7-6-1/5, Brodipet (Central) Guntur Visakhapatnam [Pan : Aahfd1174H]

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri D.K.Sonowal. CIT, DR

Section 115BSection 132Section 142(1)Section 263Section 69

…he Act and relied on the following decisions. i) Malabar Industries Co.Ltd Vs. CIT 243 ITR 83 (SC) ii) CIT Vs. Max India Ltd., 295 ITR 282 (SC) iii) Spectra Shares and Scrips P.Ltd. Vs.CIT 36 Taxmann.com 348 (HC AP) iv) CIT Vs. Srinivasa Hatcheries Pvt. Ltd., 60 Taxmann.com 207 (HC AP) v) CIT Vs. P.D.Abraham 48 taxmann.com 352 (Kerala HC) vi) Bajargan Traders Vs. ACIT ITA No.137/JP/17, dated 17.03.2017 vii) CIT Vs. S.K.Srigiri and Brothers 298 ITR 13 viii) DCIT Vs. V.Ram Narayan Birla ITA No.482/JP/2015 dated 30.09.2016 ix) ChaksiHiralalMagan Lal Vs. DCIT 45 SOT 349 x) DaulatramRawatmull Vs. CIT 64 ITR 593 xi) M/…

Shri Yogesh Hotwani, Mandsaur vs. The DCIT (Central), Indore

In the result, the appeal of the assessee is partly allowed

ITA 680/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…

The ACIT-Central-2, Indore vs. Shri Yogesh Kumar Hotwani, Mandsaur

In the result, the appeal of the assessee is partly allowed

ITA 674/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena