Corporation v. ITO

168 Taxmann.com 477Reported decision2024#23037 most cited
3

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

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 151Section 153CSection 68Section 69A

Issues it is cited on

full and true disclosurefirst proviso to section 147material facts necessary for assessmentnon application of mindmere change of opinionlive linkborrowed satisfactionpenny stockchange of opinionsection 44abtangible materialregular assessment

Judgments citing Corporation v. ITO

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 427/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos.424, 425, 426 and 427/Ahd/2024 Assessment Years : 2013-14, 2014-15, 2015-16 and 2017-18 respectively Arcoy Industries India Pvt. Ltd. The DCIT, Cir.1(1)(1) 606, Abhijeet Building V Ahmedabad. Nr. Mithakhali Six Roads s Ellisbridge, Ahmedabad. PAN : AABCA 2785 J (Applicant) (Responent) : Assessee by Shri S.N. Soparkar, Sr.Advocate Revenue b…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 425/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos.424, 425, 426 and 427/Ahd/2024 Assessment Years : 2013-14, 2014-15, 2015-16 and 2017-18 respectively Arcoy Industries India Pvt. Ltd. The DCIT, Cir.1(1)(1) 606, Abhijeet Building V Ahmedabad. Nr. Mithakhali Six Roads s Ellisbridge, Ahmedabad. PAN : AABCA 2785 J (Applicant) (Responent) : Assessee by Shri S.N. Soparkar, Sr.Advocate Revenue b…

Arcoy Industries (India) Private Limited, Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 424/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos.424, 425, 426 and 427/Ahd/2024 Assessment Years : 2013-14, 2014-15, 2015-16 and 2017-18 respectively Arcoy Industries India Pvt. Ltd. The DCIT, Cir.1(1)(1) 606, Abhijeet Building V Ahmedabad. Nr. Mithakhali Six Roads s Ellisbridge, Ahmedabad. PAN : AABCA 2785 J (Applicant) (Responent) : Assessee by Shri S.N. Soparkar, Sr.Advocate Revenue b…

Corporation v. ITO (168 Taxmann.com 477) — Cited in 3 Judgments | BharatTax