(i). Devarayapatana Thimmappa Paramesha v. DCIT

137 Taxmann.com 62Income Tax Appellate Tribunal2022#16688 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 38Section 43B

Issues it is cited on

section 35ddasection 36(1)(ii)section 3(1)employees contribution to pfrule of consistencydisallowance of interest expendituresection 36(1)(iii)section 36(1)(va)section 43bsection 36(1)disallowance u/s 14asection 254

Judgments citing (i). Devarayapatana Thimmappa Paramesha v. DCIT

Balaji Powertronics, New Delhi vs. DCIT, Circle- 43(1), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2743/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Dec 2025AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2017-18 M/S. Balaji Powertronics, Vs. Dcit, Circle-43(1), H-56, Udyog Nagar, New Delhi Main Rohtak Road, Delhi – 1100 41 Pan :Aagfb0501M (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 270ASection 80Section 928A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Balaji Powertronics, Vs. DCIT, Circle-43(1), H-56, Udyog Nagar, New Delhi Main Rohtak Road, Delhi – 1100 41 PAN :AAGFB0501M (Appellant) (Respondent) Assessee by S/Shri SS Nagar & Basant Maheshwari, CAs. Department by Shri Chetan P.S. Rao, CIT DR Date of hearing 03.09.2025 Date of pronouncement 02.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 02.03.2022 of Learned Assessing Offi…

Muniyallappa Bharathi, Bangalore vs. Income Tax Officer, Ward 4(3)(3), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 841/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2024AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143(1)Section 143(1)(a)Section 25oSection 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2019-20 Muniyallappa Bharathi, Vs. The Income Tax Officer, # 330, Venu Near Yallamma Te Ward 4(3)(5), Konappa Agrahara Village, Bangalore. Electronic City, Post Anekal. Bangalore – 560 100. PAN : AMAPB 8336N APPELLANT RESPONDENT Appellant by : Shri Subramanya Bhat, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 06.06.2024 Date of Pronouncement : 19.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appea…

Mafatlal Industries Limited, Mumbai vs. ACIT-6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4369/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 Jul 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Mafatlal Industries Ltd, Mumbai vs. Asst CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6963/MUM/2012[2007-08]Status: DisposedITAT Mumbai25 Jul 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Mafatlal Industries Ltd, Mumbai vs. Addl CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6085/MUM/2011[2006-07]Status: DisposedITAT Mumbai25 Jul 2022AY 2006-07

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…