CIT v. Usha Maritn Ventures Ltd.

150 Taxmann.com 491High Court2023#14960 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147 Section 148 Section 263 Section 142(1)Section 144B Section 151 Section 10(23C)(iiiad)Section 11

Issues it is cited on

revision u/s 263 malabar industrial income escaping assessment erroneous and prejudicial reason to believe section 263 section 26 reassessment proceedings section 144b notice under section 148 section 148 section 142(1)

Judgments citing CIT v. Usha Maritn Ventures Ltd.

Jayantilal Rajmal Seth, Mumbai vs. DCIT-CC-4(3), Mumbai

ITA 3260/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Jayantilal Rajmal Seth, Dcit-Cc-4(3), A-3, Saibaba Shopping Centre, Bkc, Mumbai-400051. Mumbai Central, Vs. Mumbai-400008. Pan No. Agepj 0499 E Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Jayant Bhat

Section 139(5)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 Jayantilal Rajmal Seth, DCIT-CC-4(3), A-3, Saibaba Shopping Centre, BKC, Mumbai-400051. Mumbai Central, Vs. Mumbai-400008. PAN NO. AGEPJ 0499 E Appellant Respondent : Mr. Jayant Bhat Assessee by : Mr. Vivek Perampurna, CIT-DR Revenue by : 18/09/2025 Date of Hearing : 22/09/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against revisional order dated 30.03.2025 passed by the Ld. Princip…

Tejashree Atul Patil, Pune vs. Pr.CIT - 2, Pune

In the result, appeal of the assessee is dismissed

ITA 927/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.V.DeshpandeFor Respondent: Shri Amit Bobde

Section 147Section 148Section 263Section 54F

…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.927/PUN/2025 Assessment Year : 2015-16 Tejashree Atul Patil Vs. PCIT, Pune-2 Shop No. 7, Shivamrut Bhusari Colony, Paud Road 411038, Maharashtra PAN: ABJPP1592L Appellant Respondent Appellant by : Shri C.V.Deshpande Respondent by : Shri Amit Bobde Date of hearing : 18.08.2025 Date of pronouncement : 08.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is d…

Mohammed Mannan Abdul, Hyderabad vs. Income Tax Officer, Ward-7(1), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 249/HYD/2024[2017-18]Status: DisposedITAT Hyderabad30 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA Murali Mohan RaoFor Respondent: Ms. M. Narmada, CIT-DR

Section 147Section 148Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.249/Hyd./2024 Assessment Year 2017-2018 Mohammed Mannan The Income Tax Officer, Abdul, Hyderabad. vs. Ward-7(1), Hyderabad. PIN - 500 045. Telangana. Telangana. (Appellant) (Respondent) For Assessee : CA Murali Mohan Rao For Revenue : Ms. M. Narmada, CIT-DR Date of Hearing : 17.03.2025 Date of Pronouncement : 30.04.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee against the order dated 29.02.2024, of the learned Principal Commissio…

Latitude Infraventures, Nagpur vs. PCIT, Nagpur-1, Nagpur

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

…ngs, except following procedure as per law. Reliance is placed on following judicial precedents:  CIT v. Jet Airways Ltd. [2010] 195 Taxmann 177 (Bombay) High Court of Bombay (Refer Pages 14 to 28 of legal paperbook)  CIT v. Usha Maritn Ventures Ltd. [2023] 150 Taxmann.com 491(Calcutta)  High Court of Calcutta (Refer Pages 39 to 40 of legal paperbook) Aishwarya Rai Bachchan v. PCIT [2022] 135 taxmann.com 335 (Mumbai Trib.) (Refer Pages 78 to 83 of legal paperbook) 4.2 Thus, once the learned AO cannot reassess any other issue without recording corresponding reasons & issuing separate 148 notice, the learned CIT…

Latitude Infraventures, Nagpur vs. PCIT, Nagpur-1, Nagpur

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

The Nimar Educational Society, Khandwa vs. The CIT (Exemption), Bhopal

Appeal is partly allowed

ITA 343/IND/2024[2017-18]Status: DisposedITAT Indore20 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 The Nimar Educational Cit(Exemption) , Society, Bhopal बनाम/ Harsud Road, Civil Lines, East Nimar, Vs. Khandwa (Assessee/Appellant) (Revenue/Respondent) Pan: Aabtt1409K Assessee By Shri S.N. Agrawal & Shri Pankaj Mogra, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 20.08.2024 Date Of Pronouncement 20.09.2024

Section 10Section 11Section 12ASection 139Section 147Section 148Section 263Section 68

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 The Nimar Educational CIT(Exemption) , Society, Bhopal बनाम/ Harsud Road, Civil Lines, East Nimar, Vs. Khandwa (Assessee/Appellant) (Revenue/Respondent) PAN: AABTT1409K Assessee by Shri S.N. Agrawal and Shri Pankaj Mogra, ARs Revenue by Shri Ram Kumar Yadav, CIT DR Date of Hearing 20.08.2024 Date of Pronouncement 20.09.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 13.…