Commissioner of Income-tax, Allahabad v. Target Construction Co. Ltd.*

55 Taxmann.com 294High Court2015#18064 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 148Section 153ASection 153DSection 144ASection 145(3)Section 147Section 40A(3)Section 56(2)(vii)(b)

Issues it is cited on

section 135asection 148bsection 142asection 40a(ia)section 269tsection 253(3)section 135prohibited by lawsection 144asection 56(2)(vii)(b)section 80csection 158bc

Judgments citing Commissioner of Income-tax, Allahabad v. Target Construction Co. Ltd.*

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Ambrish Sarin, Agra vs. ACIT Circle-1(1)(1), Agra

In the result, appeal is allowed

ITA 372/AGR/2018[2015-16]Status: DisposedITAT Agra16 May 2019AY 2015-16

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(3)Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No. 372/Agra/2018 (ASSESSMENT YEAR: 2015-16) Shri Ambrish Sarin, J.M.D. Vs.. ACIT-Circle 1(1)(1), International, 7 Nehru Nagar, Agra. Agra. PAN: AFDPS4979L (Appellant) (Respondent) Appellant by Shri Pankaj Gargh, Adv. Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 22.02.2019 Date of Pronouncement 16.05.2019 ORDER Dr. M. L. MEENA, A. M.: This appeal filed by the assessee is directed against the order dated 16.02.2018 passed by the Commissioner o…

Shri Om Prakash Singh, Mathura vs. ACIT Circle-3, Agra

In the result appeal is partly allowed

ITA 331/AGR/2016[2011-12]Status: DisposedITAT Agra22 Mar 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 144Section 234BSection 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No. 331/Agra/2016 (ASSESSMENT YEAR: 2011-12) Shri Om Prakash Singh, 2307, Vs.. Asst. Commissioner of Jheengur Pura, Mathura. Income Tax, Circle-3, Mathura. PAN: ADMPS3229F (Respondent) (Appellant) Appellant by Shri Anurag Sinha, AR Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 21.02.2019 Date of Pronouncement 22.03.2019 ORDER Per Dr.Mitha Lal Meena, A. M.: This appeal, by the assesse, is directed against the order dated 30.06.2016 passed b…