II Nagpur v. Suretech Hospital and Research Center Limited

164 Taxmann 168High Court2007#15082 most cited
6

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 10(38)Section 115JBSection 147Section 148Section 14ASection 195Section 250

Issues it is cited on

section 40(1)section 102section 114within four yearsfresh tangible materialfull and true disclosurefirst proviso to section 147prohibited by lawmaterial facts necessary for assessmentkelvinatormere change of opinionlive link

Judgments citing II Nagpur v. Suretech Hospital and Research Center Limited

ACIT-16(3), FOURTH FLOOR vs. MUFFAZAL LAKDAWALA, RNA MIRAGE S.K AHIRE MARG

Appeal is dismissed

ITA 3254/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Dec 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2020-21 Acit – 16 (3), Muffazal Lakdawala, Vs. Aayakar Bhavan, M.K. Road, Worli Mumbai – 400018. Mumbai – 400020. Pan – Aacpl 2097 E (Appellant) (Respondent) Present For: Assessee By : Sh. Priyank Ghia A/W Ms. Simoni Shah, Ld. Ars. Revenue By : Sh. Virabhadra S. Mahajan, Ld. Sr. D.R. Date Of Hearing : 03.12.2025 Date Of Pronouncement : 29.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Revenue Against The Order Dated 14.03.2025, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2020-21. 2. In The Instant Case, The Assessee Had Taken/Received Unsecured Loan To The Tune Of Rs. 3,28,42,847/- In Total From The Lenders, As Detailed Below: - Anjuman E Mohammadi – 1,50,00,000/- Reshma Jai Ram Shetty – 1,75,00,000/- Digestive Health Institute By Dr. Muffi Pvt. Ltd. – 3,42,847/-

For Appellant: Sh. Priyank Ghia a/w Ms. Simoni Shah, Ld. ARsFor Respondent: Sh. Virabhadra S. Mahajan, Ld. SR. D.R
Section 133Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2020-21 ACIT – 16 (3), Muffazal Lakdawala, Vs. Aayakar Bhavan, M.K. Road, Worli Mumbai – 400018. Mumbai – 400020. PAN – AACPL 2097 E (Appellant) (Respondent) Present for: Assessee by : Sh. Priyank Ghia a/w Ms. Simoni Shah, Ld. ARs. Revenue by : Sh. Virabhadra S. Mahajan, Ld. SR. D.R. Date of Hearing : 03.12.2025 Date of Pronouncement : 29.12.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the R…

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

THE NEW INDIA ASSURANCE CO LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

INCOME TAX OFFICER, WARD-4(1), THANE vs. RAJ MAITRY & ESKON DEVELOPER, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2117/MUM/2023[2018-19]Status: DisposedITAT Mumbai29 Jan 2024AY 2018-19

Bench: Shri N. K. Choudhry & Shri Gagan Goyalito Ward 4(1), R. No. 3, A Wing, 6Th Floor, Ashar It Park, Wagle, Industrial Estate, Thane Thane (W)-400 064 ...... Appellant Vs. M/S Raj Maitry & Eskon Developer Viva Maitry Height, Opp. Cosmos, Legend, Sector-3, Viva Hdl Scheme, Virar (W)-401303 Pan – Aapfr9847R ..... Respondent

For Appellant: Smt. Sanyogita Nagpal, Ld. DRFor Respondent: Shri Yashwant Gupta, Ld. AR
Section 142(1)Section 143(3)Section 250Section 46A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITO Ward 4(1), R. No. 3, A Wing, 6th floor, Ashar IT Park, Wagle, Industrial Estate, Thane Thane (W)-400 064 ...... Appellant Vs. M/s Raj Maitry & Eskon Developer Viva Maitry Height, Opp. Cosmos, Legend, Sector-3, Viva HDL Scheme, Virar (W)-401303 PAN – AAPFR9847R ..... Respondent Appellant by : Smt. Sanyogita Nagpal, Ld. DR Respondent by : Shri Yashwant Gupta, Ld. AR Date of hearing : 20/11/2023 Date of pronouncement : 29/01/2024 ORDER PER GAGAN GOYAL, A.M: Th…

II Nagpur v. Suretech Hospital and Research Center Limited (164 Taxmann 168) — Cited in 6 Judgments | BharatTax