Granite Gate Properties (P.) Ltd. v. Principal Commissioner of Income-tax

102 Taxmann.com 236High Court2019#10974 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 115JBSection 143(3) of the Income Tax ActSection 14ASection 250Section 271(1)(c) of the Income Tax Act

Issues it is cited on

section 275(1)(a)actual payment basisfull and true disclosuresection 275penalty under section 271(1)(c)section 30penalty u/s 271(1)(c)furnishing inaccurate particularsfurnishing inaccurate particulars of incomesection 274concealment of incomechief commissioner

Judgments citing Granite Gate Properties (P.) Ltd. v. Principal Commissioner of Income-tax

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1125/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1124/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1123/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1122/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2012-13

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1121/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2011-12

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos. 1121,1122,1123,1124 & 1125/AHD/2025 Assessment Years: 2011-12,2012-13,2013-14,2014-15 & 2015-16 Axis Bank Limited, Assistant Commissioner of Trishul, 3rd Floor Opp. Income Tax, Circle 1(1)(1), Samtheshwar Mahadev Near Ahmedabad - 380015 Law Garden, Ellisbridge, Vs. Ahmedabad – 380006 [PAN –AAACU2414K] (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate & Shri Kushal Fofaria, ARs Revenue by Shri Sher Singh, CIT. DR Date of He…

ACIT-3(4), MUMBAI vs. RELIANCE INDUSTRIES LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

ITA 2898/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Nov 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Reliance Industries Ltd., Dy. Cit Circle 3(4), 3Rd Floor, Maker Chamber Iv 222 Room No. 559, Aayakar Bhavan, Nariman Point, Vs. Maharshi Karve Road, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent Assessment Year: 2016-17 Acit-3(4), Reliance Industries Ltd., Room No. 481(2), 4Th Floor, 3Rd Floor, Maker Chamber Iv Aayakar Bhavan, N.M. Road, Vs. Nariman Point, New Marine Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Respondent: Mr. Madhur Agrawal
Section 14ASection 271(1)(c)Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2016-17 Reliance Industries Ltd., Dy. CIT Circle 3(4), 3rd floor, Maker Chamber IV 222 Room No. 559, Aayakar Bhavan, Nariman Point, Vs. Maharshi Karve Road, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent Assessment Year: 2016-17 ACIT-3(4), Reliance Industries Ltd., Room No. 481(2), 4th floor, 3rd floor, Maker Chamber IV Aayakar Bhavan, N.M. Road, Vs. Nariman Point, New Marine Lines, Mumbai-400021. Mumbai-400020. PAN NO.…

RELIANCE INDUSTRIES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX -CIRCLE 3(4) , MUMBAI

ITA 2767/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Nov 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Madhur AgrawalFor Respondent: Ms. Sanyogita Nagpal, CIT-DR
Section 14ASection 271(1)(c)Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH "D" MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 2767/MUM/2024 Assessment Year: 2016-17 Reliance Industries Ltd., Vs. Dy. CIT Circle 3(4), 3rd floor, Maker Chamber IV 222 Room No. 559, Aayakar Bhavan, Nariman Point, Maharshi Karve Road, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Respondent Appellant ITA No. 2898/MUM/2024 Assessment Year: 2016-17 ACIT-3(4), Vs. Reliance Industries Ltd., Room No. 481(2), 4th floor, 3rd floor, Maker Chamber IV Aayakar Bhavan, N.M. Road, Nariman Point, New Marine…

SD SVP NAGAR REDEVELOPMENT P. LTD.,MUMBAI vs. ACIT -3(3)(1), MUMBAI

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

ITA 466/MUM/2021[2015-16]Status: DisposedITAT Mumbai16 Nov 2022AY 2015-16

Bench: Shri Vikasw Awasthy () & Shri Amarjit Singh ()

Section 143(3)Section 2Section 271Section 271(1)Section 271(1)(c)Section 274

…1 ITA 466/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKASW AWASTHY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA 466/Mum/2021 (Assessment year 2015-16) SD SVP Nagar Redevelopment Pvt Ltd vs ACIT-3(3)(1), Mumbai 41/44, S.P. Centre, Minoo Desai Marg Aayakar Bhavan Colaba, Mumbai-400 005 Maharshi Karve Road PAN : AAACW7630B Mumbai-400 020 APPELLANT RESPONDENT Assessee represented by Shri Vijay Mehta Department represented by Shri J Saravanan, Sr.AR Date of hearing 03/11/2022 Date of pronouncement 16/11/2022 O R D E R PER : Shri Amarjit Singh (Accounta…

ACIT, CIRCLE- 21(2), NEW DELHI vs. ROCKWELL AUTOMATION INDIA PVT. LTD., NOIDA

In the result, the appeal of the Revenue is dismissed

ITA 712/DEL/2020[2011-12]Status: DisposedITAT Delhi27 Jul 2022AY 2011-12

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2011-12] Acit, Vs Rockwell Automation India Circle-21(2), Pvt. Ltd., 131, Functional New Delhi. Industrial Area, Patparganj, East Delhi, New Delhi-11091. Pan-Aaccr3791A Appellant Respondent Appellant By Shri Ravi Sharma, Adv. & Ms. Shruti & Ms. Saloni, Ar Respondent By Shri Toufel Tahir, Sr.Dr Date Of Hearing 21.07.2022 Date Of Pronouncement 27.07.2022

Section 271Section 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2011-12] ACIT, vs Rockwell Automation India Circle-21(2), Pvt. Ltd., 131, Functional New Delhi. Industrial Area, Patparganj, East Delhi, New Delhi-11091. PAN-AACCR3791A APPELLANT RESPONDENT Appellant by Shri Ravi Sharma, Adv. and Ms. Shruti, & Ms. Saloni, AR Respondent by Shri Toufel Tahir, Sr.DR Date of Hearing 21.07.2022 Date of Pronouncement 27.07.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the Revenue for the assessment year 2011-12…

Granite Gate Properties (P.) Ltd. v. Principal Commissioner of Income-tax (102 Taxmann.com 236) — Cited in 9 Judgments | BharatTax