Income-tax, LTU v. Nuclear Power\nCorporation of India Ltd.

138 Taxmann.com 332Supreme Court of India2022#13381 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115JSection 115JBSection 132(1)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

Issues it is cited on

section 10(46)purposive interpretationsection 11(3)section 11(5)corpus fundsection 288accumulation of incomerevision under section 263section 3(1)section 115jb(2)assessment order erroneoussection 18

Judgments citing Income-tax, LTU v. Nuclear Power\nCorporation of India Ltd.

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. DCIT, Exemption, Sector 17

In the result, this appeal of the Assessee stands dismissed

ITA 339/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh10 Dec 2025AY 2018-2019
For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 237/CHD/2020 निर्धारण वर्ष / Assessment Year : 2014-15 Haryana Building and Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The DCIT, बनाम Circle 2, Vs. Exemption, Chandigarh स्थायी लेखा सं./ PAN NO: AAATH6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ ITA Nos.337 to 339/CHD/2023 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-…

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. DCIT, Exemption, Chandigarh

In the result, this appeal of the Assessee stands dismissed

ITA 338/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh10 Dec 2025AY 2017-2018

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 237/CHD/2020 निर्धारण वर्ष / Assessment Year : 2014-15 Haryana Building and Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The DCIT, Circle 2, Vs. Exemption, Chandigarh स्थायी लेखा सं./ PAN NO: AAATH6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ ITA Nos.337 to 339/CHD/2023 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19…

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. CIT(Exemption), Chandigarh

In the result, this appeal of the Assessee stands dismissed

ITA 63/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh10 Dec 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 237/CHD/2020 निर्धारण वर्ष / Assessment Year : 2014-15 Haryana Building and Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The DCIT, बनाम Circle 2, Vs. Exemption, Chandigarh स्थायी लेखा सं./ PAN NO: AAATH6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ ITA Nos.337 to 339/CHD/2023 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 201…

Haryana Building and Other Construction Workers Welfare Board, Panchkula vs. DCIT, Exemption, Chandigarh

In the result, this appeal of the Assessee stands dismissed

ITA 337/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh10 Oct 2025AY 2016-17

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 237/Chd/2020 निर्धारण वर्ष / Assessment Year : 2014-15 Haryana Building & Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The Dcit, बनाम Circle 2, Vs. Exemption, Chandigarh स्थायी लेखा सं./ Pan No: Aaath6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ Ita Nos.337 To 339/Chd/2023 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19 Haryana Building & Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The Dcit बनाम Exemption, Vs. Chandigarh स्थायी लेखा सं./ Pan No: Aaath6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ Ita No. 63/Chd/2021 निर्धारण वर्ष / Assessment Year : 2015-16 Haryana Building & Other Construction Workers Welfare Board, Bays No. 29-30, Sector 4, Panchkula, Haryana The Dcit बनाम Exemptions, Vs. Chandigarh स्थायी लेखा सं./ Pan No: Aaath6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent ( Physical Hearing ) निर्धारिती की ओर से/Assessee By : Sh. Nikhil Goyal, Advocate, Sh. Ashok Goyal, Ca & Sh. Sifatfreet Singh, Ca राजस्व की ओर से/ Revenue By : Sh. Manav Bansal, Cit Dr सुनवाई की तारीख/Date Of Hearing 08.12.2025 उदघोषणा की तारीख/Date Of Pronouncement 10.12.2025 आदेश/Order Per Bench: The Captioned Appeals Preferred By The Assessee Are Directed Against The Separate Orders Of The Ld. Commissioner Of Income- Tax (Appeals) For Different Assessment Years, As Per The Details Given Below: S.No.

For Appellant: Sh. Nikhil Goyal, AdvocateFor Respondent: Sh. Manav Bansal, CIT DR
Section 263

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 237/CHD/2020 निर्धारण वर्ष / Assessment Year : 2014-15 Haryana Building and Other Construction Workers Welfare Board, Bays No. 29- 30, Sector 4, Panchkula, Haryana The DCIT, बनाम Circle 2, Vs. Exemption, Chandigarh स्थायी लेखा सं./ PAN NO: AAATH6995H अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ ITA Nos.337 to 339/CHD/2023 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-…

Nuclear Power Corporation of India Limited, Mumbai vs. Principle Commissioner of Income Tax, Mumbai-3, Mumbai

ITA 2803/MUM/2024[2018-19]Status: DisposedITAT Mumbai08 Oct 2024AY 2018-19

Bench: Smt. Beena Pillai, Jm & Smt. Renu Jauhri, Am

Section 115Section 115JSection 142Section 143Section 143(3)Section 263Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JM & SMT. RENU JAUHRI, AM I.T.A. No.2803/Mum/2024 (Assessment Year: 2018-19) Nuclear Power Corporation of India Ltd. 16th Floor, Centre-1, World Trade Centre, Cuffe Parade, Colaba, Mumbai-400005. PAN : AAACN3154F Appellant) Appellant /Assessee by Revenue / Respondent by Principal Commissioner of Income Tax-3, 612, 6th Floor, Aayakar Bhavan, M.M. Road, Mumbai-400020. Respondent) Shri Nitesh Joshi, AR Shri Kailash C. Kanojiya, CIT-DR Date of Hearing 08.10.2024 Date of Pronouncement 25.10.2024 ORDER Per Beena Pillai, JM: Present appeal…

Shri Bhanvarlal Champalal Kanuga, Unjha vs. The Pr. CIT-3, Ahmeabad

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 95/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.95/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Bhanvarlal Champalal The Principal Cit बनाम/ Kanuga Range-3 C/O. Ketan H. Shah, Advocate Pratyakash Kar Bhavan V/S. 512, Times Square – I Ahmedabad Opp. Ram Baug Bungalows Nr. Ravija Plaza Thaltej-Shilaj Road Ahmedabad – 380 059. (Gujarat) "थायी लेखा सं./Pan: Acmpk 0172 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan H. Shah, Ar & Shri Aman Shah, Ar Revenue By : Shri Pushpendra Singh Chaudhary, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 07/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/08/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 29/03/2022 Passed By The Principal Commissioner Of Income Tax-3, Ahmedabad [Hereinafter Referred To As “Pcit(A)” In Short] In Exercise Of The Shri Bhanvarlal Champalal Kanuga Vs. Pr.Cit-3 Asst. Year : 2017-18

For Appellant: Shri Ketan H. Shah, AR &For Respondent: Shri Pushpendra Singh
Section 143(1)Section 143(3)Section 263

…2015] 372 ITR 740. 7. Delhi High Court decision in the case of Sunbeam Auto Ltd. [2011] 332 ITR 167. 8. Supreme Court decision in Shreeji Prints (P.) Ltd., [2021] 130 Taxmann.com 294. 9. Supreme Court decision in Nuclear Power Corporation of India Ltd. [2022] 138 Taxmann.com 332. 5. The Ld.Departmental Representative (DR), on the other hand, stated that the PCIT has relied not only on the audit objection but has carried out independent inquiry and found that the order of AO is erroneous. The Ld.DR placed reliance on the decision of Hon’ble Supreme Courtin case of Deniel Merchants (P.) Ld. Vs. Income Tax Officer […

Shri Deepak Khanna, Jaipur vs. Pr.CIT-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 19/JPR/2021[2016-17]Status: DisposedITAT Jaipur07 Sept 2022AY 2016-17
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 44ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 19/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke Sh. Deepak Khanna PCIT, Vs. F-198, Sitapura Industrial Area, Jaipur-2 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFXPK 5933 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Sanjay Dhariwal…

Income-tax, LTU v. Nuclear Power\nCorporation of India Ltd. (138 Taxmann.com 332) — Cited in 7 Judgments | BharatTax