GUJARAT Purnima Komalkant\nSharma v. Deputy Commissioner of Income-tax, Circle 1\n17.\n

139 Taxmann.com 409High Court2022#12187 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 147 Section 148 Section 143(3)Section 144B Section 151 Section 68 Section 139(1)Section 139(4)

Issues it is cited on

within four years borrowed satisfaction mere change of opinion penny stock change of opinion entry operator tangible material section 10(38)escapement of income reason to believe accommodation entry reopening of assessment

Judgments citing GUJARAT Purnima Komalkant\nSharma v. Deputy Commissioner of Income-tax, Circle 1\n17.\n

ASSISTANT COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. PAWAN CARGO FORWARDS PVT LTD, CHENNAI

In the result, appeal filed by the revenue is dismissed in terms above and cross objection filed by the assessee become infructuous in terms of our above order

ITA 3116/CHNY/2024[2013-14]Status: DisposedITAT Chennai08 Sept 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./ Ita No.3116/Chny/2024 (िनधा&रणवष& / Assessment Year: 2013-14) The Asst. Commissioner Of Income Pawan Cargo Forwards Pvt. Ltd., Tax, Vs. 518, Mkn Road, Pawan Imperia, Circle-1(Ltu) Alandur Mkn Road, Chennai. Chennai – 600 016. [Pan: Aaccp 2477P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.06.2025

Section 148Section 148ASection 151

…आयकर अपीलीय अिधकरण’ ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस. आर. रघुनाथा, लेखा सद" के सम%। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.3116/Chny/2024 (िनधा&रणवष& / Assessment Year: 2013-14) The Asst. Commissioner of Income Pawan Cargo Forwards Pvt. Ltd., Tax, Vs. 518, MKN Road, Pawan Imperia, Circle-1(LTU) Alandur MKN Road, Chennai. Chennai – 600 016. [PAN: AACCP 2477P] (अपीलाथ"/Appellant) (""यथ"/Respondent) C.O No.3/Chny/2025 (Arises in ITA…

KAILASH CHAND,JAIPUR vs. ITO WARD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

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

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT

Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…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, vk;dj vihy la-@ITA No. 565/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kailash Chand ITO, Vs. Village Patharedi, Tehsil- Ward-Behror Kotputli, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPC7760R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya, Adv. & Sh. Devang Gargieya, Adv. jktLo dh vksj…

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR

Section 143(3)Section 147Section 148Section 68

…{ "clean_text": "आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nश्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकरअपीलसं. / ITA No. 616/JPR/2024\nनिर्धारणवर्ष / AssessmentYear : 2013-14\nTijariaPolypipes Ltd.\nSP-1-2316, Ramchandrapura, RIICO Vs. The DCIT\nIndustrial Area, Sitapura, Jaipur- 302 022\nCircle-4\nJaipur\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeb…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 143(3)Section 147Section 148Section 250

…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, vk;dj vihy la-@ITA No. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…

KISSAN FATS LTD.,BATHINDA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 408/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh26 Aug 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 133(6)Section 143(3)Section 147Section 148Section 151(1)Section 250(6)Section 253

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 408/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Kissan Fats Limited बनाम The DCIT Hazi Rattan Link Road, Bathinda Central Circle-1 "ायी लेखा सं./PAN NO: AABCK4335Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई…

MRS. NEELAM AGRAWAL ,KOLKATA vs. ITO, WARD-37(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 756/KOL/2024[2015-16]Status: DisposedITAT Kolkata22 Jul 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. No.756/Kol/2024 Assessment Year: 2015-16 Mrs. Neelam Agarwal ………. Appellant (Pan: Adcpa3772G) Vs. Income Tax Officer, Ward-37(1), Kolkata. ………… Respondent Appearances By: Shri Sunil Surana, Ar Appeared For Appellant. Shri Abhijit Kundu, , Addl. Cit, Dr Appeared For Respondent. Date Of Concluding The Hearing : 03.07.2024 Date Of Pronouncing The Order : 22.07.2024 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2015-16 Is Directed Against The Revision Order Passed U/S 263 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Pr. Commissioner Of Income-Tax, Kolkat-13 [In Short Ld. “Pr. Cit”] Dated 15.03.2024 Arising Out Of The Assessment Order U/S 147 R.W.S. 144B Of The Act By Ao, Nfac, Delhi Dated 27.03.2022. 2. Grounds Of Appeal Raised By The Assessee Read As Under: “1. For That The Ld. Pcit Erred In Revising The Reassessment Order Which Was Itself Invalid & Bad In Law As Sanction For Reopening Of Assessment Proceedings Was Not Taken From Prescribed Authority As Per Section 151. I.T.A. No. 756/Kol/2024 Neelam Agarwal, Ay : 2015-16

Section 144BSection 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी "दीप कुमार चौबे, "ाियक सद" के सम" Before Dr. Manish Borad, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. No.756/KOL/2024 Assessment Year: 2015-16 Mrs. Neelam Agarwal ………. Appellant (PAN: ADCPA3772G) Vs. Income Tax Officer, Ward-37(1), Kolkata. ………… Respondent Appearances by: Shri Sunil Surana, AR appeared for Appellant. Shri Abhijit Kundu, , Addl. CIT, DR appeared for Respondent. Date of concluding the hearing : 03.07.2024 Date of pronouncing the order : 22.07.2024 ORDER Per Manish Borad, Accountant…

SPECTRUM FOODS LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)

Section 143(3)Section 147Section 148

…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, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

MAXTECH REALTY PVT. LTD(FORMERLY KNOWN AS NANDIVARDHAN CONSTRUCTION PVT. LTD,MUMBAI vs. DCIT CC-2, THANE

ITA 690/MUM/2022[2009-10]Status: DisposedITAT Mumbai31 May 2023AY 2009-10

Bench: Shri B. R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri Mani Jain & Shri Prateek JainFor Respondent: Shri Manoj Kumar Sinha, Ld. DR

Section 132Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 153(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 690/Mum/2022 Assessment Year: 2009-10) Mextech Realty Private DCIT Cen. Cir. 2, Thane 6th floor, Room No. 13, A-Wing, Limited (formerly known as nandivardhan Construction Pvt. Ashar IT Park, Thane-400604. Ltd.) 201, Oasis Silver Stone, Vs. Ram Maruti Road Near Gajanan Maharaj Temple, Thane- 400602 PAN No. AACCN1260G Appellant) : Respondent) Appellant by : Shri Mani Jain & Shri Prateek Jain, Ld. ARs Respondent by : Shri Manoj Kumar Sinha, Ld. DR Date of Hearing : 04.05.2023 Date of Pronouncem…