Hon’ble 5 Rama Agrawal v. ITO-2(1), Bhilai High Court of Delhi

192 Taxmann 317High Court2010#11224 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 1961Section 131(1A) of the Income Tax ActSection 132 of the Income Tax ActSection 133A of the Income Tax ActSection 142(1)Section 142(1) of the Income Tax ActSection 143(2)Section 143(3)

Issues it is cited on

section 142(1)section 148india

Judgments citing Hon’ble 5 Rama Agrawal v. ITO-2(1), Bhilai High Court of Delhi

Rama Agrawal, Durg vs. Income Tax Officer-2(1), Bhilai, Durg

In the result, appeal of the assessee is allowed

ITA 490/RPR/2025[2015-16]Status: DisposedITAT Raipur25 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.490/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Rama Agrawal 33A, I. E. Bhilai, S.O Industrial Estate, Durg-490 026 (C.G.) Pan: Acgpa8359N

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.490/RPR/2025 "नधा"रण वष" /Assessment Year : 2015-16 Rama Agrawal 33A, I. E. Bhilai, S.O Industrial Estate, Durg-490 026 (C.G.) PAN: ACGPA8359N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.09.2025 घोषणा क" त…

Deputy Commissioner of Income Tax, Central Circle-1, Faridabad, Income Tax Department vs. Ludhiana Sangrur Infra Road Private Limited, Hisar

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

ITA 3179/DEL/2023[2016-17]Status: DisposedITAT Delhi16 Aug 2024AY 2016-17

Bench: the Ld. Commissioner of Income Tax (Appeals)-3, Gurugram and the Ld. Commissioner of Income Tax (Appeals)-3, vide order dated 16/08/2023 decided the appeal and accepted the contention of the Assessee. Reference is drawn to para 4.4 at pg.98 of his order.

Section 132Section 133ASection 148Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Dy.CIT Ludhiana Sangrur Infra Central Circle-1 Road Private Limited Faridabad Vs. DSS, 378 Sector-16-17 Hisar-125005 Haryana PAN:AACCL7848N (Appellant) (Respondent) Assessee by Sh. Ashwani Kumar, CA Department by Sh. Anshul, Sr. DR Date of Hearing 30/05/2024 Date of Pronouncement 16/08/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Revenue against the order of Learned Commissioner of Income Tax (Appeals)-6, Gurugram [“Ld. CIT(A…

M/S Herbalife International India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-11(4), Bangalore

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

ITA 440/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 May 2023AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 440/Bang/2022 Assessment Year : 2017-18 M/S. Herbalife International India The Deputy Pvt. Ltd., Commissioner Of Rmz Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. Pan: Aaach8025R Appellant Respondent : Shri Percy Pardiwala, Assessee By Sr. Counsel Revenue By : Shri D.K. Mishra, Cit (Dr) Date Of Hearing : 28-03-2023 Date Of Pronouncement : 17-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 26.03.2022 Passed By The National Faceless Assessment Centre, Delhi On Following Grounds Of Appeal:

For Respondent: Shri Percy Pardiwala

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 440/Bang/2022 Assessment Year : 2017-18 M/s. Herbalife International India The Deputy Pvt. Ltd., Commissioner of RMZ Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. PAN: AAACH8025R APPELLANT RESPONDENT : Shri Percy Pardiwala, Assessee by Sr. Counsel Revenue by : Shri D.K. Mishra, CIT (DR) Date of Hearing : 28-03-2023 Date of Pronouncement : 17-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

Ekta Adnani, Delhi vs. Asstt. Commissioner of Income Tax Circle-1(1)(1) Intl Taxation, New Delhi., Delhi

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

ITA 902/DEL/2021[2012-13]Status: DisposedITAT Delhi10 Mar 2023AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Sahil Gupta, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(1)Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 902/Del/2021: Asstt. Year: 2012-13 Ekta Adnani, Vs. ACIT, 210, Tagore Park, Circle-1(1)(1), Delhi-9, Delhi International Taxation, New Delhi (APPELLANT) (RESPONDENT) PAN No. AOCPA9532M Assessee by : Sh. Sahil Gupta, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 07.03.2023 Date of Pronouncement: 10.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld CIT(A)-42, Delhi dated 24.…

Amricon Agrovet Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2(1), Kolkata

In the result, assessee’s appeal is allowed

ITA 756/KOL/2017[2013-14]Status: DisposedITAT Kolkata31 Oct 2017AY 2013-14

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Amrit Feeds Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 801BSection 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2013-14 Amrit Feeds Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""…

Amricon Agrovet Pvt. Ltd., Kolkata vs. DCIT, Central Circle-2(1), Kolkata

In the result, assessee’s appeal is allowed

ITA 755/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Amrit Feeds Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 801BSection 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2013-14 Amrit Feeds Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""…

Amrit Hatcheries Pvt. Ltd, Kolkata vs. DCIT, Central Circle-2(1), Kolkata

In the result, assessee’s appeal is allowed

ITA 754/KOL/2017[2013-14]Status: DisposedITAT Kolkata31 Oct 2017AY 2013-14

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Amrit Feeds Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 801BSection 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2013-14 Amrit Feeds Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""…

Amrit Feeds Ltd, Kolkata vs. DCIT, Central Circle-2(1), Kolkata

In the result, assessee’s appeal is allowed

ITA 753/KOL/2017[2013-14]Status: DisposedITAT Kolkata31 Oct 2017AY 2013-14

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Amrit Feeds Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 801BSection 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2013-14 Amrit Feeds Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/s. DCIT, Central Circle- 158, Lenin Sarani, 2nd 2(1), 110, Shantipally, Floor, Kolkata-13 EM By-Pass, [PAN No.AACCA 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""…

Nippon Paint India Private Limited, Chennai vs. ACIT, Chennai

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

ITA 779/CHNY/2016[2011-12]Status: DisposedITAT Chennai10 Feb 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.779/Mds/2016 "नधा"रण वष" /Assessment Year: 2011-12

For Respondent: Mr.Pathlavath Peerya, CIT
Section 143(3)Section 92Section 92(1)Section 92C(1)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी "ड.एस. सु"दर "संह, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.779/Mds/2016 "नधा"रण वष" /Assessment Year: 2011-12 M/s.Nippon Paint India Pvt. Ltd., The Asst. Commissioner of KRM Centre, 9th Floor, East Wing, Income Tax, Vs. No.2, Harrington Road, Chetpet, Corporate Circle-4(2), Chennai – 600 031. Chennai. [PAN: AACCN 2352 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant…

Hon’ble 5 Rama Agrawal v. ITO-2(1), Bhilai High Court of Delhi (192 Taxmann 317) — Cited in 9 Judgments | BharatTax