Deputy Commissioner of Income Tax v. Pandesara Infrastructure Ltd.

105 Taxmann.com 182Supreme Court of India2019#21889 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 142(1)Section 143(2)Section 148A(b)Section 40A(3)Section 68

Issues it is cited on

principal commissioner of income-taxescapement of incomereopening of assessmentincome-tax officernotice under section 148reassessment proceedingssection 143(2)section 148transfersection 147section 143prescribed

Judgments citing Deputy Commissioner of Income Tax v. Pandesara Infrastructure Ltd.

M/S. Jagmag Mercantiles Private Limited, Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the both the appeals of the assessee are allowed

ITA 709/KOL/2025[2014-15]Status: DisposedITAT Kolkata14 Jan 2026AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

M/S. Jagmag Mercantiles Private Limited., Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the both the appeals of the assessee are allowed

ITA 708/KOL/2025[2013-14]Status: DisposedITAT Kolkata14 Jan 2026AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

Sylvan Greens Private Limited, Jaipur vs. Deputy Commissioner of Income Tax Circle 6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 414/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Smt. Neelam Bhala, AdvocateFor Respondent: Shri Gorav Avasthi, JCIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 801C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.414/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Sylvan Greens Private Ltd. cuke The DCIT Vs. 4-A, Kamla Nehru Market Circle-6 East Ajmeri Gate, Jaipur – 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAFCS5914 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Smt. Neelam Bhala, Advocate jktLo dh vksjls…