GandhibagSahakari\nBank Ltd. v. Deputy Commissioner of Income-tax/Assistant Commissioner

156 Taxmann.com 221High Court2023#13540 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 147Section 148Section 68Section 133(6)Section 143(3)Section 151Section 69CSection 115BBE

Issues it is cited on

section 268section 147(a)true and full disclosurebogus share capitalwithin four yearsscheme of arrangementfresh tangible materialsection 148 noticefirst proviso to section 147beyond four yearsmaterial facts necessary for assessmentshell company

Judgments citing GandhibagSahakari\nBank Ltd. v. Deputy Commissioner of Income-tax/Assistant Commissioner

SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 167/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Apr 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 115BSection 143(1)Section 147Section 148Section 148ASection 234BSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Sunrise Structural & ACIT/DCIT, Circle-4, Engineering P. Ltd., A10, vs Nagpur Hingna MIDC, Nagpur (Urban), Nagpur-440016 PAN : AACCS 3220 M Assessee Respondent Assessee by : Shri K.P. Dewani, Advocate Revenue by : Shri Surjit Kumar Saha, Sr. DR Date of hearing : 25.02.2026 Date of pronouncement : 10.04.2026 O R D E R PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 12/02/…

KAJAL BATRA,DELHI vs. ACIT,CIRCLE-52(1), DELHI

In the result, the appeal of the assessee stands dismissed as above

ITA 2419/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 147Section 148Section 151Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2419/Del/2025, A.Y. 2017-18 Kajal Batra Assistant Commissioner of D-256/Ground Floor, Income Tax, Circle-52(1) Defence Colony, Vs. Civic Centre, Minto Road, New Delhi- 110024 New Delhi PAN: ADTPB7505R (Appellant) (Respondent) Appellant by Sh. K V S R Krishna, CA Respondent by Sh. Jitender Singh, CIT-DR Date of Hearing 30/09/2025 Date of Pronouncement 30/10/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal for the Assessment Year (‘AY’) 2017-…

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

In the result, this appeal of the Revenue is dismissed

ITA 850/JPR/2024[2012-13]Status: DisposedITAT Jaipur06 May 2025AY 2012-13
For Appellant: Shri Deepak Sharma, AdvocateFor Respondent: Shri Anup Singh, Addl. CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 250(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 850/JPR/2024\nनिर्धारण वर्ष / Assessment Year : 2012-13\nDeputy Commissioner of Income बनाम Karnani Solvex Pvt. Ltd.,\nTax,\nVs.\nM-8, Mahesh Colony,\nCentral Circle-3,\nTonk Phatak, Jaipur.\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No. AADCK2977N\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nराजस्व की ओर से / Revenue by : Shri…

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, vk;dj vihy la-@ITA Nos. 872 to 875 & 901/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2016-17 cuke Income Tax Officer, Kedia Builders and Colonizers Vs. Jaipur Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCA 4547 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@…

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

ITA 875/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर पीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\n\nडा० एस. सीथालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\n\nआयकर अपील सं./ITA Nos.872 to 875 & 901/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2012-13 to 2016-17\n\nIncome Tax Officer, \nJaipur\n\nvs.\nKedia Builders and Colonizers\nPvt. Ltd., A-6-10, Shyam\nNagar, Benad Road, Nadi Ka\nPhatak Jhotwara, Jaipur\n\nस्थायी लेखा सं./PAN/GIR No.: AAFCA 4547 C\n\nअपीलार्थी/Appellant\n\nप्रTREOR/Responden…

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

ITA 872/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Mar 2025AY 2012-13
For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर पीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयंतीभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.872 to 875 & 901/JP/2024\nनिर्धारण वर्ष /Assessment Years : 2012-13 to 2016-17\nIncome Tax Officer,\nJaipur\nVs.\nKedia Builders and Colonizers\nPvt. Ltd., A-6-10, Shyam\nNagar, Benad Road, Nadi Ka\nPhatak Jhotwara, Jaipur\nस्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAFCA 4547 C\nअपीलार्थी / Appellant\nप्रिर्थी / Responde…

SAJID DASTAGIR SAYYED,LATUR vs. WARD 1 LATUR, LATUR

In the result, the appeal of assessee is allowed for statistical purpose

ITA 1181/PUN/2024[2014-15]Status: DisposedITAT Pune28 Oct 2024AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Arvind Desai
Section 69A

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1181/PUN/2024 धििाारण वर्ा / Assessment Year : 2014-15 Sajid Dastagir Sayyed, ITO, Ward -1, 1, Mande Dal Mill Samrat Chowk, Latur Latur – 413512, Maharashtra Vs. PAN : BUAPS8016H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil Pathak Department by : Shri Arvind Desai Date of hearing : 22-10-2024 Date of 28-10-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the as…

GandhibagSahakari\nBank Ltd. v. Deputy Commissioner of Income-tax/Assistant Commissioner (156 Taxmann.com 221) — Cited in 7 Judgments | BharatTax