India Markets (P) Ltd. v. CIT

2022 SCC OnLine BOM 379Reported decision2022#23514 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 144B Section 144C(1)Section 144C(12)Section 144C(13)Section 144C(2)(b)Section 144C(5)Section 92CA

Judgments citing India Markets (P) Ltd. v. CIT

Koch Business Solutions India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)

…IT(TP)A No.1844/Bang/2024& SA No.35/Bang/2025 Koch Business Solutions India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.1844/Bang/2024 Assessment Year : 2020-21 Koch Business Solutions India Pvt. Ltd. Pine Block, Kalyani Platina Kundalahalli Village DCIT K.R. Puram Hobli Circle 4(3)(1) Vs. Bengaluru 560 066 Bengaluru Karnataka PAN NO :AACTS7624Q APPELLANT RESPONDENT SA No.35/Bang/2025 (Arising out of IT(TP)A No.1844/Bang/2024) Assessment Year: 2020-21 Koch Business Solutions India…

Tungabhadra Pattina Souharda Sahakari Sangha Niyamitha, Sindhanur vs. Income Tax Officer, Ward -1, Raichur

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)

M/S Himalaya Drug Company vs. The Deputy Commissioner of Income Tax

In the result, both the writ petitions are

ITA/571/2017HC Karnataka04 Jun 2025

Bench: This Court Under Section 260A Of The Income-Tax Act, 1961 (For Short “It Act”), Questioning The Order Dated 21.06.2017 In It(Tp)A No.807/Bang/2016 Passed By Income Tax Appellate Tribunal, “B” Bench, Bengaluru (For Short “Tribunal”), Dismissing The Appeal Refusing To Declare The Proceedings Under Section 144C Of The It Act As Null & Void.

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 260Section 260ASection 92C

…- 1 - HC-KAR NC: 2025:KHC:19558-DB ITA No. 571 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 571 OF 2017 BETWEEN: M/S. HIMALAYA DRUG COMPANY MAKALI, TUMKUR ROAD, BENGLAURU-562 162 (REP. BY ITS CHIEF FINANCIAL OFFICER, MS. JAYASHREE ULLALL, AGED ABOUT 43 YEARS, D/O SHRI. DAYANANDA ULLAL) PAN:AADFT 3025 B. …APPELLANT (BY SRI. K.K. CHYTHANYA, SR. COUNSEL FOR SRI TATA KRISHNA, ADV.) AND: THE DEPUTY COMMISSIONER OF INCO…