(i) CIT vs. Nirbhayram Deluram, 224 ITR 610 (SC) (ii) Mega Trends v. CIT

56 Taxmann.com 282High Court2015#13207 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 142(1)Section 143(1)Section 143(2)Section 249(3)Section 250Section 271(1)(c)Section 50C(2)Section 55A

Issues it is cited on

section 28(va)non-compete feechange of opiniondisallowance u/s 14aescapement of incomesection 28reopening of assessmentsection 14aspeaking orderscrutiny assessmentreassessment proceedingsassistant commissioner

Judgments citing (i) CIT vs. Nirbhayram Deluram, 224 ITR 610 (SC) (ii) Mega Trends v. CIT

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 159/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “SMC“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं /ITA No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /ITA No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) v/s. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./PAN: AUDPP 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri C. D…

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 158/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “SMC“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं /ITA No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /ITA No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) v/s. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./PAN: AUDPP 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri C. D…

DANDVATI INVESTMENTS & TRADING COMPANY P.LTD,MUMBAI vs. ASST CIT CIR 1(1), MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 1916/MUM/2014[2006-07]Status: DisposedITAT Mumbai21 Nov 2022AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacd-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner Of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mumbai – 400 020 आअसं.3635/मुं/2012 (िन.व. 2006-07) आअसं.1915/मुं/2014 (िन.व. 2006-07) M/S. Firestorm Electronics Corporation Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacf-4730-D ...... अपीलाथ"/Appellant बनाम Vs. Assistant Commissioner Of Income Tax Circle -1(1), Mumbai.Room No.533, 5Th Floor,Aaykar Bhavan, M.K.Road, Mumbai – 400 020..... "ितवाद"/Respondent

For Appellant: Shri Yogesh Thar & Ms.Ikshu ShahFor Respondent: Shri Hoshang Boman Irani /
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”,मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 PAN: AAACD-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mum…

FIRESTORM ELECTRONICS CORPORATION P.LTD,MUMBAI vs. ASST CIT CIR 1(1), MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 1915/MUM/2014[2006-07]Status: DisposedITAT Mumbai21 Nov 2022AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacd-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner Of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mumbai – 400 020 आअसं.3635/मुं/2012 (िन.व. 2006-07) आअसं.1915/मुं/2014 (िन.व. 2006-07) M/S. Firestorm Electronics Corporation Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacf-4730-D ...... अपीलाथ"/Appellant बनाम Vs. Assistant Commissioner Of Income Tax Circle -1(1), Mumbai.Room No.533, 5Th Floor,Aaykar Bhavan, M.K.Road, Mumbai – 400 020..... "ितवाद"/Respondent

For Appellant: Shri Yogesh Thar & Ms.Ikshu ShahFor Respondent: Shri Hoshang Boman Irani /
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”,मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 PAN: AAACD-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mum…

DANDVATI INVESTMENTS & TRADING COMPANY P LTD,MUMBAI vs. ADDL CIT RG 2(1), MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 3638/MUM/2012[2006-07]Status: DisposedITAT Mumbai21 Nov 2022AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacd-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner Of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mumbai – 400 020 आअसं.3635/मुं/2012 (िन.व. 2006-07) आअसं.1915/मुं/2014 (िन.व. 2006-07) M/S. Firestorm Electronics Corporation Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacf-4730-D ...... अपीलाथ"/Appellant बनाम Vs. Assistant Commissioner Of Income Tax Circle -1(1), Mumbai.Room No.533, 5Th Floor,Aaykar Bhavan, M.K.Road, Mumbai – 400 020..... "ितवाद"/Respondent

For Appellant: Shri Yogesh Thar & Ms.Ikshu ShahFor Respondent: Shri Hoshang Boman Irani /
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”,मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 PAN: AAACD-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mum…

FIRESTORM ELECTRONICS CORPORAITON P.LTD,MUMBAI vs. ADDL CIT RG 2(1), MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 3635/MUM/2012[2006-07]Status: DisposedITAT Mumbai21 Nov 2022AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacd-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner Of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mumbai – 400 020 आअसं.3635/मुं/2012 (िन.व. 2006-07) आअसं.1915/मुं/2014 (िन.व. 2006-07) M/S. Firestorm Electronics Corporation Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacf-4730-D ...... अपीलाथ"/Appellant बनाम Vs. Assistant Commissioner Of Income Tax Circle -1(1), Mumbai.Room No.533, 5Th Floor,Aaykar Bhavan, M.K.Road, Mumbai – 400 020..... "ितवाद"/Respondent

For Appellant: Shri Yogesh Thar & Ms.Ikshu ShahFor Respondent: Shri Hoshang Boman Irani /
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”,मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 PAN: AAACD-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mum…

ACIT 2(1), MUMBAI vs. FIRESTORM ELECTRONICS CORP LTD, MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 3538/MUM/2012[2006-07]Status: DisposedITAT Mumbai21 Nov 2022AY 2006-07

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacd-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner Of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mumbai – 400 020 आअसं.3635/मुं/2012 (िन.व. 2006-07) आअसं.1915/मुं/2014 (िन.व. 2006-07) M/S. Firestorm Electronics Corporation Pvt. Ltd. ‘The International’ 5Th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 Pan: Aaacf-4730-D ...... अपीलाथ"/Appellant बनाम Vs. Assistant Commissioner Of Income Tax Circle -1(1), Mumbai.Room No.533, 5Th Floor,Aaykar Bhavan, M.K.Road, Mumbai – 400 020..... "ितवाद"/Respondent

For Appellant: Shri Yogesh Thar & Ms.Ikshu ShahFor Respondent: Shri Hoshang Boman Irani /
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच”,मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी गगन गोयल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.3638/मुं/2012(िन.व. 2006-07) आअसं.1916/मुं/2014(िन.व. 2006-07) Dandvati Investments & Trading Company Pvt. Ltd. ‘The International’ 5th Floor, 16, New Marine Lines Cross Road No.1, Churchgate, Mumbai – 400 020 PAN: AAACD-3925-E ...... अपीलाथ"/Appellant बनाम Vs. Additional Commissioner of Income Range 2(1) Mumbai. Aaykar Bhavan, M.K.Road, ..... "ितवाद"/Respondent Mum…

VIJAY S. JOBANPUTRA,MUMBAI vs. ACIT - 17(3), MUMBAI

In the result, this appeal by the assessee stands partly allowed

ITA 5373/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 May 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Pawan Sing, Jm आयकर अपील सं./I.T.A. No. 5373/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Shri Vijay S. Jobanputra A.C.I.T.-17(3) Cama Building, 2Nd Floor, Aayakar Bhavan, बनाम/ 24, Dalal Street, Fort, Mumbai-400 020 Vs. Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aadpj 0975 E (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri K. Shivram/Rahul K. Hakani ""यथ" क" ओर से/Respondent By : Ms. Pooja Swaroop

For Appellant: Shri K. Shivram/Rahul K. HakaniFor Respondent: Ms. Pooja Swaroop

…आयकर अपील"य अ"धकरण “एफ” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SING, JM आयकर अपील सं./I.T.A. No. 5373/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Shri Vijay S. Jobanputra A.C.I.T.-17(3) Cama Building, 2nd Floor, Aayakar Bhavan, बनाम/ 24, Dalal Street, Fort, Mumbai-400 020 Vs. Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AADPJ 0975 E (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri K. Shivram/Rahul K. Hakani ""यथ" क" ओर से/Respondent by : Ms. Pooja Swaroop सुनवाई क" तार"ख / : 14.03.2018 Da…