CIT v. Vesesh Infotechnics Ltd.

210 Taxmann 522Reported decision#9753 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10AASection 133ASection 147Section 69CSection 115JBSection 143(3)Section 40A(2)(b)Section 131

Issues it is cited on

initial assessment yearfull and true disclosurefresh tangible materialbeyond four yearssection 151(2)section 10aasection 10acomputer softwaremere change of opinionsection 144c(1)section 17borrowed satisfaction

Judgments citing CIT v. Vesesh Infotechnics Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4872, 4878, 4866 & 4865/Mum/2023 (A.Ys: 2017-18, 2020-21, 2021-22 & 2018-19) DCIT, Central Circle – 5(2) Vs. AGV Consultants, Room No. 1908, Air India A-101, Ashoka Tower, Bldg, Nariman Point, Kullupwali Road, Mumbai – 400021 Borivali (E), Mumbai – 400066. PAN/GIR No. AAZFA0780A (Applicant) (Respondent) Assessee by Shri Neelkanth Khandelwal Revenue by DR K.R. Subhash, CIT-Ld.DR & Shri Ram Krishn Kedia, Sr. AR Date of Hearing 08.04.2025 Date of Pro…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4872, 4878, 4866 & 4865/Mum/2023 (A.Ys: 2017-18, 2020-21, 2021-22 & 2018-19) DCIT, Central Circle – 5(2) Vs. AGV Consultants, Room No. 1908, Air India A-101, Ashoka Tower, Bldg, Nariman Point, Kullupwali Road, Mumbai – 400021 Borivali (E), Mumbai – 400066. PAN/GIR No. AAZFA0780A (Applicant) (Respondent) Assessee by Shri Neelkanth Khandelwal Revenue by DR K.R. Subhash, CIT-Ld.DR & Shri Ram Krishn Kedia, Sr. AR Date of Hearing 08.04.2025 Date of Pro…

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4 (4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), MUMBAI, MUMBAI vs. SANMAN TRADE IMPEX LIMITED, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed whereas

ITA 3471/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Jul 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

SANMAN TRADE IMPEX LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

VERITAS (INDIA) LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 3478/MUM/2023[2021-22]Status: DisposedITAT Mumbai18 Jun 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhailassessment Year :2021-22 M/S. Veritas (India) Limited, Veritas House, 70, Mint Road, Fort, Mumbai – 400 001 Pan: Aaacd-1654-J ---- Appellant Vs. Assistant Commissioner Of Income Tax, Central Circle-4(4),Mumbai, Air India Building, Nariman Point, Mumbai – 400 021 --- Respondent Assessment Year 2021-22 Deputy Commissioner Of Income Tax, Central Circle-4(4),Mumbai, Air India Building, Room No.1918, 19Th Floor, Nariman Point Mumbai – 400 021 ...... Appellant Vs.

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Surendra Meena
Section 10ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year :2021-22 M/s. Veritas (India) Limited, Veritas House, 70, Mint Road, Fort, Mumbai – 400 001 PAN: AAACD-1654-J ---- Appellant Vs. Assistant Commissioner of Income Tax, Central Circle-4(4),Mumbai, Air India Building, Nariman Point, Mumbai – 400 021 --- Respondent Assessment Year 2021-22 Deputy Commissioner of Income Tax, Central Circle-4(4),Mumbai, Air India Building, Room No.1918, 19th Floor, Nariman Point Mumbai – 400 021 ...... Appellant Vs.…

DEPUTY COMMISSIONER OF INCOME TAX CC-4(4), MUMBAI, MUMBAI vs. VERITAS (INDIA) LIMITED, MUMBAI

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

ITA 3410/MUM/2023[2021-22]Status: DisposedITAT Mumbai18 Jun 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

Section 10ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA NO.3478/MUM/2023 Assessment Year :2021-22 M/s. Veritas (India) Limited, Veritas House, 70, Mint Road, Fort, Mumbai – 400 001 PAN: AAACD-1654-J Vs. Appellant Assistant Commissioner of Income Tax, Central Circle-4(4),Mumbai, Air India Building, Nariman Point, Mumbai – 400 021 Respondent ITA NO.3410/MUM/2023 Assessment Year 2021-22 Deputy Commissioner of Income Tax, Central Circle-4(4),Mumbai, Air India Building, Room No.1918, 19th Floor, Nariman Point Mumbai…

MR. RATANSINGH M. RATHOD,MUMBAI vs. ASSTT. CIT - 32(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1869/MUM/2020[2009-10]Status: DisposedITAT Mumbai15 Jun 2022AY 2009-10

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleshri Ratansingh M. Rathore V. Acit -32(3) 502, Sushila Apartment Room No. 732, 7Th Floor Devidas Lane, Borivali (W) Kautilya Bhavan Mumbai - 400092 Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aacpr4164L (Appellant) (Respondent) Assessee By : Shri Subhash Chhajed Department By : Shri T. Shankar

For Appellant: Shri Subhash ChhajedFor Respondent: Shri T. Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Shri Ratansingh M. Rathore v. ACIT -32(3) 502, Sushila Apartment Room No. 732, 7th Floor Devidas lane, Borivali (W) Kautilya Bhavan Mumbai - 400092 Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AACPR4164L (Appellant) (Respondent) Assessee by : Shri Subhash Chhajed Department by : Shri T. Shankar Date of Hearing : 25.04.2022 Date of Pronouncement : 15.06.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against o…