Filandro Linhares v. Income-tax Officer

473 ITR 587High Court2025#20950 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 148bsanction under section 151approval under section 151paper companyorder under section 148a(d)short term capital gainsspecified authorityincome escaping assessmentprincipal commissioner of income-taxsection 148a(b)short term capital gainsection 148a(d)

Judgments citing Filandro Linhares v. Income-tax Officer

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

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

ITA 923/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21
Section 148BSection 151

…8 NYPCTR 562 (Bom) e) Mohd. Shafiq Cement Store vs. Income-tax Officer [2024] 168 taxmann.com 72 (Amritsar - Trib.)/[2025] 210 ITD 1 (Amritsar - Trib.) [18- 10-2024] f) Floyd Filandro Linhares vs. Income-tax Officer [2024] 166 taxmann.com 125 (Bombay)/[2025] 473 ITR 587 (Bombay) [07-08-2024] g) SBC Minerals (P.) Ltd. vs. Assistant Commissioner of Income-tax [2024] 167 taxmann.com 113 (Delhi)[20-08-2024] h) CENTRAL INDIA ELECTRIC SUPPLY CO. LTD. vs. INCOME TAX OFFICER & ANR. 333 ITR 237, i) WSFX Global Pay Ltd Vs ACIT Bombay High Court (2023) 7 NYPCTR 1771 (Bom) 13. It was, thus, stressed upon by the Counsel that…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

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

ITA 922/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh28 May 2025AY 2019-20
Section 148BSection 151

…8 NYPCTR 562 (Bom) e) Mohd. Shafiq Cement Store vs. Income-tax Officer [2024] 168 taxmann.com 72 (Amritsar - Trib.)/[2025] 210 ITD 1 (Amritsar - Trib.) [18- 10-2024] f) Floyd Filandro Linhares vs. Income-tax Officer [2024] 166 taxmann.com 125 (Bombay)/[2025] 473 ITR 587 (Bombay) [07-08-2024] g) SBC Minerals (P.) Ltd. vs. Assistant Commissioner of Income-tax [2024] 167 taxmann.com 113 (Delhi)[20-08-2024] h) CENTRAL INDIA ELECTRIC SUPPLY CO. LTD. vs. INCOME TAX OFFICER & ANR. 333 ITR 237, i) WSFX Global Pay Ltd Vs ACIT Bombay High Court (2023) 7 NYPCTR 1771 (Bom) 13. It was, thus, stressed upon by the Counsel that…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

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

ITA 921/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh28 May 2025AY 2018-19
Section 148BSection 151

…8 NYPCTR 562 (Bom) e) Mohd. Shafiq Cement Store vs. Income-tax Officer [2024] 168 taxmann.com 72 (Amritsar - Trib.)/[2025] 210 ITD 1 (Amritsar - Trib.) [18- 10-2024] f) Floyd Filandro Linhares vs. Income-tax Officer [2024] 166 taxmann.com 125 (Bombay)/[2025] 473 ITR 587 (Bombay) [07-08-2024] g) SBC Minerals (P.) Ltd. vs. Assistant Commissioner of Income-tax [2024] 167 taxmann.com 113 (Delhi)[20-08-2024] h) CENTRAL INDIA ELECTRIC SUPPLY CO. LTD. vs. INCOME TAX OFFICER & ANR. 333 ITR 237, i) WSFX Global Pay Ltd Vs ACIT Bombay High Court (2023) 7 NYPCTR 1771 (Bom) 13. It was, thus, stressed upon by the Counsel that…

Rosha Alloys P Limited, Amloh Road, Village Turan, Mandi Gobindgarh, Punjab vs. DCIT Central Circle 1, Ludhiana, Punjab

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

ITA 888/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh28 May 2025AY 2018-2019
Section 148BSection 151

…8 NYPCTR 562 (Bom) e) Mohd. Shafiq Cement Store vs. Income-tax Officer [2024] 168 taxmann.com 72 (Amritsar - Trib.)/[2025] 210 ITD 1 (Amritsar - Trib.) [18- 10-2024] f) Floyd Filandro Linhares vs. Income-tax Officer [2024] 166 taxmann.com 125 (Bombay)/[2025] 473 ITR 587 (Bombay) [07-08-2024] g) SBC Minerals (P.) Ltd. vs. Assistant Commissioner of Income-tax [2024] 167 taxmann.com 113 (Delhi)[20-08-2024] h) CENTRAL INDIA ELECTRIC SUPPLY CO. LTD. vs. INCOME TAX OFFICER & ANR. 333 ITR 237, i) WSFX Global Pay Ltd Vs ACIT Bombay High Court (2023) 7 NYPCTR 1771 (Bom) 13. It was, thus, stressed upon by the Counsel that…

Filandro Linhares v. Income-tax Officer (473 ITR 587) — Cited in 4 Judgments | BharatTax