Club v. CIT

109 Taxmann 215Supreme Court of India2010#9298 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 2(24)Section 57Section 57(iii)

Issues it is cited on

section 59(2)section 2(n)section 59section 38national faceless assessment centresection 80p(2)(a)section 80p(2)(a)(i)faceless assessmentsection 80p(2)service of noticesection 80psection 80

Judgments citing Club v. CIT

Marathi Bandhkam Vya vs. Ayik Association, Punevs.ITO, Exemption Ward-1(1), Pune

In the result, the appeal filed by the assessee is partly allowed

ITA 2310/PUN/2025[2018-19]Status: DisposedITAT Pune10 Feb 2026AY 2018-19
For Appellant: Shri Suhas P. BoraFor Respondent: Shri Milind Debaje (Virtual)
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2310/PUN/2025 िनधा"रण वष" / Assessment Year : 2018-19 Marathi Bandhkam Vs. ITO, Exemption, Ward- Vyavsayik Association, 1(1), Pune. 201, 2nd Floor, Prol Business Centre, Opp. Ratna Hospital Centre, Senapati Bapat Road, Pune- 411016. PAN : AACTM0747L Appellant Respondent Assessee by : Shri Suhas P. Bora Revenue by : Shri Milind Debaje (Virtual) Date of hearing : 17.11.2025 Date of pronouncement : 10.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This a…

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 43/PAN/2022[2018-19]Status: DisposedITAT Panaji12 Jul 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing) आयकर अपऩल सं. / ITA No.38 to 43/PAN/2022 निर्धारण वषा / Assessment Year : 2012-13 to 2014-15 & 2016-17 to 2018-19 The Income Tax Officer, Ward-2(1), Mangaluru . . . . . . . अपीलार्थी / Appellant बिधम / V/s M/s S. K. Udupi District Co-operative Fish Marketing Federation Limited, 22-7-1069/1, Mulihithulu, Bolara, Mangaluru – 575001. PAN: AADAT 6313 M . . . . . . . प्रत्यर्थी / Resp…

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 42/PAN/2022[2017-18]Status: DisposedITAT Panaji12 Jul 2023AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing) आयकर अपऩल सं. / ITA No.38 to 43/PAN/2022 निर्धारण वषा / Assessment Year : 2012-13 to 2014-15 & 2016-17 to 2018-19 The Income Tax Officer, Ward-2(1), Mangaluru . . . . . . . अपीलार्थी / Appellant बिधम / V/s M/s S. K. Udupi District Co-operative Fish Marketing Federation Limited, 22-7-1069/1, Mulihithulu, Bolara, Mangaluru – 575001. PAN: AADAT 6313 M . . . . . . . प्रत्यर्थी / Resp…

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 41/PAN/2022[2016-17]Status: DisposedITAT Panaji12 Jul 2023AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing) आयकर अपऩल सं. / ITA No.38 to 43/PAN/2022 निर्धारण वषा / Assessment Year : 2012-13 to 2014-15 & 2016-17 to 2018-19 The Income Tax Officer, Ward-2(1), Mangaluru . . . . . . . अपीलार्थी / Appellant बिधम / V/s M/s S. K. Udupi District Co-operative Fish Marketing Federation Limited, 22-7-1069/1, Mulihithulu, Bolara, Mangaluru – 575001. PAN: AADAT 6313 M . . . . . . . प्रत्यर्थी / Resp…

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 40/PAN/2022[2014-15]Status: DisposedITAT Panaji12 Jul 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing) आयकर अपऩल सं. / ITA No.38 to 43/PAN/2022 निर्धारण वषा / Assessment Year : 2012-13 to 2014-15 & 2016-17 to 2018-19 The Income Tax Officer, Ward-2(1), Mangaluru . . . . . . . अपीलार्थी / Appellant बिधम / V/s M/s S. K. Udupi District Co-operative Fish Marketing Federation Limited, 22-7-1069/1, Mulihithulu, Bolara, Mangaluru – 575001. PAN: AADAT 6313 M . . . . . . . प्रत्यर्थी / Resp…

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 39/PAN/2022[2013-14]Status: DisposedITAT Panaji12 Jul 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing) आयकर अपऩल सं. / ITA No.38 to 43/PAN/2022 निर्धारण वषा / Assessment Year : 2012-13 to 2014-15 & 2016-17 to 2018-19 The Income Tax Officer, Ward-2(1), Mangaluru . . . . . . . अपीलार्थी / Appellant बिधम / V/s M/s S. K. Udupi District Co-operative Fish Marketing Federation Limited, 22-7-1069/1, Mulihithulu, Bolara, Mangaluru – 575001. PAN: AADAT 6313 M . . . . . . . प्रत्यर्थी / Resp…

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 38/PAN/2022[2012-13]Status: DisposedITAT Panaji12 Jul 2023AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing) आयकर अपऩल सं. / ITA No.38 to 43/PAN/2022 निर्धारण वषा / Assessment Year : 2012-13 to 2014-15 & 2016-17 to 2018-19 The Income Tax Officer, Ward-2(1), Mangaluru . . . . . . . अपीलार्थी / Appellant बिधम / V/s M/s S. K. Udupi District Co-operative Fish Marketing Federation Limited, 22-7-1069/1, Mulihithulu, Bolara, Mangaluru – 575001. PAN: AADAT 6313 M . . . . . . . प्रत्यर्थी / Resp…

M/S. Iscon Megacity Members Association, Bhavnagar vs. The Income Tax Officer, (Exemp. ), Bhavnagar

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1290/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad22 Aug 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1290/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: Shri Tushar P.Hemani, ARFor Respondent: Shri Lalit P. Jain, Sr.DR
Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘सी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1290/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11) M/s Iscon Mega City The ITO (Exemption) बनाम/ Members Association Bhavnagar Vs. Near Victory Park Bhavnagar 364 001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAT 17824 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Tushar P.Hemani, AR ""यथ" क" ओर से/Respondent by : Shri Lalit P. Jain, Sr.DR सुनवाई क"…

DCIT, Cir-11(1), Kolkata vs. M/S. at & S India Pvt. Ltd., Mysore

In the result, all three appeals filed by the Revenue are dismissed

ITA 975/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

DCIT, Cir-11(1), Kolkata vs. M/S at & S Pvt. Ltd., Karnataka

In the result, all three appeals filed by the Revenue are dismissed

ITA 515/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Oct 2018AY 2011-2012

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

ADIT (E), New Delhi vs. M/S. India Habitat Centre, New Delhi

Appeal of the revenue is dismissed

ITA 4024/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Apr 2016AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiadit (E), India Habitat Centre, Inv. Circle-I, Lodhi Road, Vs. New Delhi New Delhi Pan:Aaati0499M (Appellant) (Respondent)

For Appellant: Sh. Amit Jain, Sr. DRFor Respondent: Sh. Suresh Anantharaman, CA
Section 11Section 12ASection 143(2)Section 2(15)Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ADIT (E), India Habitat Centre, Inv. Circle-I, Lodhi Road, Vs. New Delhi New Delhi PAN:AAATI0499M (Appellant) (Respondent) Assessee by : Sh. Amit Jain, Sr. DR Respondent by: Sh. Suresh Anantharaman, CA Date of Hearing 25/02/2016 Date of pronouncement 29/04/2016 O R D E R PER PRASHANT MAHARISHI, A. M. This is appeal filed by the revenue against the order dated 14.05.2012 of the 1. ld CIT(A)-XXI, New Delhi for the Assessment Year 2009-10. The revenue has raised the followi…

Club v. CIT (109 Taxmann 215) — Cited in 11 Judgments | BharatTax