CIT v. Swapna Roy

192 Taxmann 105High Court2010#19660 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 250Section 270A(9)Section 37(1)

Judgments citing CIT v. Swapna Roy

ACIT, Circle-1, Nashik vs. Taparia Tools Limited, Nashik

In the result, both the appeal of the Revenue as well as Cross Objection of the assessee are allowed for statistical purposes as per the terms indicated above

ITA 1337/PUN/2025[2017-18]Status: DisposedITAT Pune10 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1337/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Amit BobdeFor Respondent: Shri Viral Shah
Section 142(1)Section 147Section 148Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1337/PUN/2025 Assessment Year : 2017-18 ACIT, Vs. Taparia Tools Limited, Circle-1, Nashik 52, 52B MIDC, Trimbak Road, Nashik – 422 007 Maharashtra PAN : AAACT4711A Appellant Respondent Cross Objection No.30/PUN/2025 (Arising out of ITA No.1337/PUN/2025 Assessment Year : 2017-18 Taparia Tools Limited, Vs. ACIT, 52, 52B MIDC, Trimbak Road, Circle-1, Nashik Nashik – 422 007 Maharashtra PAN : AAACT4711A Cross Objector Appellant in the appeal Appella…

Asst CIT 16(3), Mumbai vs. Nishith M. Desai, Mumbai

In the result, appeals of the Revenue are dismissed and appeal of the assessee is partly allowed

ITA 4852/MUM/2015[2005-06]Status: DisposedITAT Mumbai28 Apr 2017AY 2005-06

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwal

For Appellant: Shri Firoze B. Andhyarujina, A.RFor Respondent: Shri N.P. Singh, D.R
Section 143(3)Section 147Section 24Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA Nos.2562/M/2013 & 4852/M/2015 Assessment Years: 2009-10 & 2005-06 Asst. Commissioner of Income- Shri Nishith Desai, tax, 11(3), Prop. of Nishith Desai Room No.446, Associates, Vs. 4th Floor, 94-B, Mittal Court, Aayakar Bhavan, Nariman Point, Mumbai 400 020 Mumbai – 400 021 PAN: AAAPD8418K (Appellant) (Respondent) Assessment Year: 2009-10 Mr. Nishith M. Desai, The Addl. Commissioner of Prop: Nishith Desai Associates, Income-tax, 94B, Mittal Court, Vs. Range…

ACIT 11(3), Mumbai vs. Nishith Desai, Mumbai

In the result, appeals of the Revenue are dismissed and appeal of the assessee is partly allowed

ITA 2562/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwal

For Appellant: Shri Firoze B. Andhyarujina, A.RFor Respondent: Shri N.P. Singh, D.R
Section 143(3)Section 147Section 24Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA Nos.2562/M/2013 & 4852/M/2015 Assessment Years: 2009-10 & 2005-06 Asst. Commissioner of Income- Shri Nishith Desai, tax, 11(3), Prop. of Nishith Desai Room No.446, Associates, Vs. 4th Floor, 94-B, Mittal Court, Aayakar Bhavan, Nariman Point, Mumbai 400 020 Mumbai – 400 021 PAN: AAAPD8418K (Appellant) (Respondent) Assessment Year: 2009-10 Mr. Nishith M. Desai, The Addl. Commissioner of Prop: Nishith Desai Associates, Income-tax, 94B, Mittal Court, Vs. Range…

Nishith M. Desai, Mumbai vs. Addl CIT RG 11(3), Mumbai

In the result, appeals of the Revenue are dismissed and appeal of the assessee is partly allowed

ITA 2439/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Apr 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwal

For Appellant: Shri Firoze B. Andhyarujina, A.RFor Respondent: Shri N.P. Singh, D.R
Section 143(3)Section 147Section 24Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA Nos.2562/M/2013 & 4852/M/2015 Assessment Years: 2009-10 & 2005-06 Asst. Commissioner of Income- Shri Nishith Desai, tax, 11(3), Prop. of Nishith Desai Room No.446, Associates, Vs. 4th Floor, 94-B, Mittal Court, Aayakar Bhavan, Nariman Point, Mumbai 400 020 Mumbai – 400 021 PAN: AAAPD8418K (Appellant) (Respondent) Assessment Year: 2009-10 Mr. Nishith M. Desai, The Addl. Commissioner of Prop: Nishith Desai Associates, Income-tax, 94B, Mittal Court, Vs. Range…

CIT v. Swapna Roy (192 Taxmann 105) — Cited in 4 Judgments | BharatTax