(i) Punam Kanwar Bhati v. ITO

165 Taxmann.com 286Reported decision2024#23091 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 270A Section 270AA Section 143(1)Section 154 Section 270A(6)Section 57(iii)

Issues it is cited on

section 270aa penalty u/s 270a section 270 section 270a section 27

Judgments citing (i) Punam Kanwar Bhati v. ITO

GOPAL MITTAL,SURAT vs. ITO, WARD 1(1)(1), SURAT

In the result, appeal of the assessee is allowed

ITA 325/SRT/2025[2017-18]Status: DisposedITAT Surat23 Dec 2025AY 2017-18

Bench: Shri T. R. Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.325/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Gopal Mittal, Vs. Ito, 1041, 1St Floor, Jash Textile Market, Ward – 1(1)(1), Ring Road, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aempm3251M (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/11/2025 Date Of Pronouncement 23/12/2025

Section 143(3)Section 154Section 250Section 270ASection 270A(6)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.325/SRT/2025 Assessment Year: (2017-18) (Hybrid hearing) Gopal Mittal, Vs. ITO, 1041, 1st Floor, Jash Textile Market, Ward – 1(1)(1), Ring Road, Surat - 395001 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AEMPM3251M (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 12/11/2025 Date of Pronouncement 23/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by th…

SONALI SUBODH PETHE,THANE vs. ASSESSING OFFICER, NFAC, DELHI, THANE

In the result, the appeal of the assessee is allowed

ITA 89/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Feb 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeeassessment Year 2017-18

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Ms. Monika H. Pande, Sr. DR

Section 143(1)Section 143(3)Section 2Section 270ASection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year 2017-18 Sonali Subodh Pethe ACIT, Circle – 3, Thane, Ashar IT Park, Flat No. 1100, 11th Floor, Maharashtra-400604. Vs. Lodha Aristo, Majiwada, Thane (West), Maharashtra-400602. PAN: AEXPP 4031 K (Appellant) (Respondent) Present for: Assessee by : Shri Subodh Ratnaparkhi Revenue by : Ms. Monika H. Pande, Sr. DR Date of Hearing : 18.02.2025 Date of Pronouncement : 25.02.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: The appeal of the asse…

THE KARIMNAGAR DISTRICT CO OPERATIVE CENTRAL BANK LIMITED ,KARIMNAGAR vs. ITO., WARD-2, KARIMNAGAR

In the result, appeal of the assessee is allowed

ITA 701/HYD/2024[2018-19]Status: DisposedITAT Hyderabad20 Sept 2024AY 2018-19

Bench: Shri Prakash Chand Yadav & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.701/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2018-19) The Karimnagar District Cooperative Vs. Income Tax Officer Central Bank Limited Ward-2 Karimnagar Karimnagar [Pan :Aabat0905H] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri Ranjan Agarwala, Dr

For Appellant: Shri P.Murali Mohan Rao, ARFor Respondent: Shri Ranjan Agarwala, DR

Section 270A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No.701/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2018-19) The Karimnagar District Cooperative Vs. Income Tax Officer Central Bank Limited Ward-2 Karimnagar Karimnagar [PAN :AABAT0905H] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P.Murali Mohan Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri Ranjan Agarwala, DR सुिवधई की तधरीख/Date of hearing: 18/09/2024 घोर्णध की तधरीख…