(i) Kanak Fabrics v. ITO

49 Taxmann.com 108High Court2014#11680 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 147Section 115JBSection 143(3)Section 144BSection 14ASection 42Section 148Section 8D

Issues it is cited on

section 42beyond four yearsmaterial facts necessary for assessmentmere change of opinionchange of opinionregular assessmentdisallowance u/s 14asection 115jbreopening of assessmentsection 37(1)commissioner (appeals)section 37

Judgments citing (i) Kanak Fabrics v. ITO

Deputy Commissioner of Income Tax, Gandhinagar vs. Gujarat State Petroleum Corporation Limited, Gandhinagar

ITA 1254/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

Deputy Commissioner of Income Tax, Gandhinagar vs. Gujarat State Petroleum Corporation Limited, Gandhinagar

ITA 1249/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

Gujarat State Petroleum Corporation Limited, Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

ITA 1166/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

Gujarat State Petroleum Corporation Limited, Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

ITA 1165/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 144BSection 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos. : 1165 & 1166/Ahd/2025 and ITA Nos. 1254 & 1249/Ahd/2025 Asst. Years: 2014-15 & 2015-16 Gujarat State Petroleum DCIT Corporation Limited Vs Gandhinagar Circle, GSPC Bhavan, B/H. Gandhinagar Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F DCIT Vs Gujarat State Petroleum Gandhinagar Circle, Corporation Limited Gandhinagar GSPC Bhavan, B/H. Udyog Bhavan, Sector 11, Gandhinagar, Gujarat-382011 PAN: AABCG4502F (Appellant) (Respondent) Assessee Re…

Greenline Ecofab Pvt. Ltd., Surat vs. ACIT, Circle 1(1)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 1373/SRT/2024[2012-13]Status: DisposedITAT Surat05 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1373/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner Of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-Tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1St Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecg 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 147Section 148Section 234ASection 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1373/SRT/2024 Assessment Year: (2012-13) (Physical hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1st Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAECG 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती की ओर से /Appellant by Shri Ramesh Malpani, CA राज" की ओर से/Respondent by Shri…

The ACIT, Central-1, Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The Ait, Entral-1, Indore vs. Surya Infraventure P Ltd, Indore

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The ACIT, Circle 2(1), Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

M/S. Nandan Exim Limited, Ahmedabad vs. Dy.Commissioner of Income Tax, Circle-3(1)(1), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 2232/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad19 Nov 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roynandam Exim Limited, Vs. Dcit, Survey No.198, 203/2, Saijpur – Circle – 3(1)(1), Gopalpur, Pirana Road, Piplaj Ahmedabad. Ahmedabad – 382 405. [Pan No. Aaacn 5327 L] (Appellant) (Respondent) ..

For Appellant: Shri S. N. Soparkar & Urvashi Sodhan, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 139Section 139(1)Section 143(3)Section 147Section 148Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER Nandam Exim Limited, Vs. DCIT, Survey No.198, 203/2, Saijpur – Circle – 3(1)(1), Gopalpur, Pirana Road, Piplaj Ahmedabad. Ahmedabad – 382 405. [PAN No. AAACN 5327 L] (Appellant) (Respondent) .. Appellant by : Shri S. N. Soparkar & Urvashi Sodhan, A.R. Respondent by : Shri Mudit Nagpal, Sr. D.R. Date of Hearing 18/10/2019 Date of Pronouncement 19/11/2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order da…

(i) Kanak Fabrics v. ITO (49 Taxmann.com 108) — Cited in 9 Judgments | BharatTax