HC WRIT PETITION NO.2860 OF 2012/Nickunj Eximp Enterprises (P.) Ltd. v. Assistant Commissioner of Income-tax

229 Taxmann 99High Court2015#17352 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 132(4)Section 131Section 133ASection 145(3)Section 250Section 37(1)Section 69BSection 69C

Issues it is cited on

section 132(4)undisclosed incomesection 132section 250companybusiness

Judgments citing HC WRIT PETITION NO.2860 OF 2012/Nickunj Eximp Enterprises (P.) Ltd. v. Assistant Commissioner of Income-tax

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, TRICHY, INCOME TAX OFFICE, TRICHY vs. RAMASAMY SIVAPRAKASAM, KARUR

ITA 1267/CHNY/2025[2016-17]Status: DisposedITAT Chennai12 Sept 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. M.K. Rangaswamy, CAFor Respondent: Ms. Anitha, Addl. CIT
Section 131Section 133ASection 250Section 37Section 37(1)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1266 & 1267/Chny/2025 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The DCIT, v. Ramasamy Sivaprakasam, Central Circle-2, No.32-A, Trichy. Kamarajapuram East Karur, Karur-639 002. [PAN: AZWPS 4034 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Ms. Anitha, Addl. CIT Assessee by : Mr. M.K. Rangaswamy, CA : सुनवाईक"तारीख/Date…

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, TRICHY vs. RAMASAMY SIVAPRAKASAM, KARUR

ITA 1266/CHNY/2025[2014-15]Status: DisposedITAT Chennai12 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. M.K. Rangaswamy, CAFor Respondent: Ms. Anitha, Addl. CIT
Section 131Section 133ASection 250Section 37Section 37(1)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1266 & 1267/Chny/2025 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The DCIT, v. Ramasamy Sivaprakasam, Central Circle-2, No.32-A, Trichy. Kamarajapuram East Karur, Karur-639 002. [PAN: AZWPS 4034 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Ms. Anitha, Addl. CIT Assessee by : Mr. M.K. Rangaswamy, CA : सुनवाईक"तारीख/Date…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(1), KOLKATA vs. RITU KEJRIWAL, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 2223/KOL/2024[2018]Status: DisposedITAT Kolkata18 Feb 2025

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 132Section 132(4)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2223/KOL/2024 Assessment Year: 2018-19 ACIT, Central Circle-4(1), Ritu Kejriwal Kolkata Vs. (Appellant) (Respondent) PAN: AFMPK8907R Appearances: Department represented by : Archana Gupta, Addl. CIT, Sr. DR. Assessee represented by : None. Date of concluding the hearing : February 13th, 2025 Date of pronouncing the order : February…

ASHOK KUMAR AGARWAL & SONS (HUF),MUMBAI vs. DY CIT -CC-7(3), MUMBAI

In the result , both the appeals of the assessee are partly allowed

ITA 647/MUM/2021[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER SHASHI AGARWAL Vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL 201 Ugam, NS Road.9, JVPD RANGE-7 (3), MUMBAI Scheme Juhu, Villeparle- Room No. 655, 6 th Floor, West Mumbai, Maharashtra 400049 Ayakar Bhavan, M.K.Road, Church gate, Mumbai 400020 PAN/GIR No AAWPA9455B (Appellant) .. (Respondent) (ITA No.647/Mum/2021) (Assessment Year : 2013-14) ASHOK KUMAR AGARWAL & Vs. Dy COMMISSIONER OF INCOME SONS(HUF) TAX, CENTRAL RANGE-7(3), Room No. 655, 6th Floor, Ayakar 201 Ugam, NS Road No.9. JV…

SHASHI AGARWAL ,MUMBAI vs. DY CIT -CC-7(3), MUMBAI

In the result , both the appeals of the assessee are partly allowed

ITA 646/MUM/2021[2013-14]Status: DisposedITAT Mumbai14 Dec 2021AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER SHASHI AGARWAL Vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL 201 Ugam, NS Road.9, JVPD RANGE-7 (3), MUMBAI Scheme Juhu, Villeparle- Room No. 655, 6 th Floor, West Mumbai, Maharashtra 400049 Ayakar Bhavan, M.K.Road, Church gate, Mumbai 400020 PAN/GIR No AAWPA9455B (Appellant) .. (Respondent) (ITA No.647/Mum/2021) (Assessment Year : 2013-14) ASHOK KUMAR AGARWAL & Vs. Dy COMMISSIONER OF INCOME SONS(HUF) TAX, CENTRAL RANGE-7(3), Room No. 655, 6th Floor, Ayakar 201 Ugam, NS Road No.9. JV…

HC WRIT PETITION NO.2860 OF 2012/Nickunj Eximp Enterprises (P.) Ltd. v. Assistant Commissioner of Income-tax (229 Taxmann 99) — Cited in 5 Judgments | BharatTax