Further, in Kailash Narayan Shridhar v. DCIT

177 Taxmann.com 755Reported decision2025#13613 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)(a)Section 2(24)(xviii)Section 36(1)(va)Section 43(1)Section 142(1)Section 143(2)Section 143(3)Section 32

Issues it is cited on

section 2(24)(xviii)section 143(1)(a)(ii)section 43(1)icdscomputer softwaresection 2(24)(x)section 2(24)section 143(1)(a)section 32section 36(1)(va)liable to taxsection 145

Judgments citing Further, in Kailash Narayan Shridhar v. DCIT

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 2(24)(xviii)Section 43

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Components Pvt. Ltd., Office No.5, Mansara Apartments, Near LIC Building, Shivajinagar, Pune 411016 Maharashtra PAN: AAJCS8944F Vs. ACIT, Circle-6, Pune/ ITO, Ward-6(1), Pune/ NFAC, Delhi Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and ITA No.114/PUN/2025 Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas…

Kriteshwar Prasad Singh, Panvel vs. Asst/Dy CIT, Circle 2(1)(1), Vadodara

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

ITA 268/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.268/Ahd/2025 िनधा"रण वष" /Assessment Year : 2022-23 Kriteshwar Prasad Singh The Asst./Dy.Cit बनाम/ F.No.07, Lilac Bldg Circle-2(1)(1) V/S. Godrej Sky Garden Vadodara – 390 007 Takka, Panvel – 410 206 "थायी लेखा सं./Pan: Ahlps 7784 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Bhupendra C. Meha, Adv. Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 09/09/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2022-2023. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. 143 1 A The Ld Addl Jcit A Grossly Erred On Facts & In Law In Dismissing The Appeal Without Adjudicating The Preliminary Issue Raised Regarding The Violation Of Statutory Provision Of Sec 143 1 A Of The Income Tax Act 1961 The Act In The Form Of Kriteshwar Prasad Singh Vs. Asst/Dy Cit Asst. Year : 2022-23

For Appellant: Shri Bhupendra C. Meha, AdvFor Respondent: Shri Abhijit Sr.DR
Section 10Section 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.268/Ahd/2025 िनधा"रण वष" /Assessment Year : 2022-23 Kriteshwar Prasad Singh The Asst./Dy.CIT बनाम/ F.No.07, Lilac Bldg Circle-2(1)(1) v/s. Godrej Sky Garden Vadodara – 390 007 Takka, Panvel – 410 206 "थायी लेखा सं./PAN: AHLPS 7784 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Bhupendra C. Meha, Adv. Revenue by : Shri Abhijit Sr.DR सुनवाई की तारीख/Date of Hearing…

Further, in Kailash Narayan Shridhar v. DCIT (177 Taxmann.com 755) — Cited in 7 Judgments | BharatTax