Commissioner of Income-tax Kota v. Deepak Real Estate Developers Pvt. Ltd.

52 Taxmann.com 75High Court2014#21040 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 143(3)Section 144B Section 147 Section 148 Section 263 Section 119 Section 133(6)Section 142

Issues it is cited on

erroneous and prejudicial section 263 section 26 section 142 section 142(1)section 148 section 147 section 143 company section 14 section 143(3)india

Judgments citing Commissioner of Income-tax Kota v. Deepak Real Estate Developers Pvt. Ltd.

Vikunj Real Estate Private Limited, Delhi vs. Income Tax Officer, Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 3179/DEL/2025[2011-12]Status: DisposedITAT Delhi22 Dec 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Shyam Sunder Mangla, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 143Section 143(3)Section 148Section 263Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Vikunj Real Estate Private Limited, vs. Income Tax Officer, B – 1, Bareja Sadan, New Delhi. Badarpur, Jaitper, Delhi – 110 044. (PAN :AACCV2351A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shyam Sunder Mangla, CA REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 23.09.2025 Date of Order : .12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the ld. Pr. Commissioner of Income Ta…

Anuh Pharma Limited, Mumbai vs. Principal Commissioner of Income Tax, Circle -5, Mumbai

ITA 2911/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Sept 2025AY 2020-21

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

Section 143(3)Section 263Section 80Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA No. 2911/MUM/2025 Assessment Year: 2020-21 Anuh Pharma Ltd., 3-A, North Wing, Shiv Sagar Estate, Dr. A.B. Road, Worli Mumbai-400018. PAN NO. AAACA 4478 P Appellant Vs. Pr. CIT-5, 5th floor, R.No. 515, Aayakar Bhavan, M.K. Road, Mumbai-400020. Respondent Assessee by Revenue by Date of Hearing Date of pronouncement : Mr. Sandeip S. Nagar (Virtually appear) a/w Mr. Vipul Jain : Mr. Rajesh Kumar Yadav, CIT-DR : 19/08/2025 : 30/09/2025 ORDER PER OM PRAKASH…

Sbs Biotech Unit II, Sirmour vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, the appeal of the assessee is allowed

ITA 413/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Feb 2025AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Abhishek Pal Garg, DR

Section 143(1)Section 143(2)Section 147Section 148Section 263Section 801CSection 80I

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 413/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम SBS Biotech Unit II The Pr. CIT-1 Nahan road Mauza Rampur Chandigarh Jattan, Kala Amb, Himachal Pradesh-173030 "थायी लेखा सं./PAN NO: ABOFS6830P अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Ajay Jain, C.A राज"व क" ओर से/ Revenue by : Shri…

Exotic Realtors and Developers, Chandigarh vs. Pr.CIT-1, Chandigarh

In the result, appeal of the assessee is allowed

ITA 189/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh26 Jul 2024AY 2018-19

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Rohit Sharma, CIT DR

Section 142(1)Section 143(2)Section 143(3)Section 253Section 263

…as placed reliance on the judgment of Hon’ble Supreme Court in case of Malabar Industrial Co. Ltd. case reported in 243 ITR 83 (SC). 13.6 Reliance was placed o the judgment of Hon’ble Rajasthan High Court in case of Deepak Real Estate Developers (I) (P) Ltd. 52 Taxmann.com 75 (Rajasthan) where it has been held that where the AO has made necessary enquiry and applied his mind, Commissioner cannot exercise his revisional powers under section 263 of the Act. Basis this the Ld. AR contended that the Ld. AO has examined the material on record, passed assessment order which is well merited. 13.7 The Ld. AR then relie…