IPCA Laboratories Ltd. v. DCIT

124 Taxmann 556High Court2002#22250 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 11 Section 13(1)(c)Section 13(3)(cc)Section 144B Section 148 Section 149

Issues it is cited on

material facts necessary for assessment change of opinion tangible material escapement of income reason to believe notice under section 148 reassessment proceedings section 25 section 148 section 147 section 143 section 14

Judgments citing IPCA Laboratories Ltd. v. DCIT

Falgun Mahesh Oza, Mumbai vs. ITO Ward 22(1)(1), Mumbai

In the result, grounds of appeal of assesse is allowed

ITA 2970/MUM/2025[2009-10]Status: DisposedITAT Mumbai25 Aug 2025AY 2009-10

Bench: Shri Pawan Singh(Physical Hearing) Falgun Mahesh Oza Ito, Ward – 22(1)(1), Mumbai 3Rdfloow, Nandan Villa Model Town Vs Society Chs, Gulmohar Cross Road No. 7, Jvpd Scheme, Juhu, Mumbai – 400049. [Pan: Aaapo 0474 A] Appellant / Assessee Respondent / Revenue

Section 143(1)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Falgun Mahesh Oza ITO, Ward – 22(1)(1), Mumbai 3rdFloow, Nandan Villa Model Town Vs Society CHS, Gulmohar Cross Road No. 7, JVPD Scheme, Juhu, Mumbai – 400049. [PAN: AAAPO 0474 A] Appellant / Assessee Respondent / Revenue Assessee by Miss Kinjal Bhuta, Advocate Revenue by Shri Surendra Mohan, Sr. DR Date of Institution 29.04.2025 Date of hearing 22.07.2025 Date of pronouncement 25.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee i…

Saraswati Mukund Education Society, Mumbai vs. Income Tax Officer Exemption, Thane, Mumbai

ITA 3316/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Feb 2025AY 2014-15

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Kiran Unavekar

Section 11Section 13Section 13(1)(c)Section 13(3)Section 144BSection 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Saraswati Mukund Education Society Plot No.15, Jesal Park, Bhayander (East, Thane – 400105. Maharashtra [PAN:AAFTS4158Q] …………. Appellant Income Tax Officer Exemption, Thane Vs 206, 2nd Floor, Qureshi Mansion, Teen Hath Naka, Opp. Malhar Talkies, …………. Respondent Thane (West) – 400602. Maharashtra. Appearance For the Appellant/Assessee : Shri Bhuvanesh Kankani For the Respondent/Department : Shri Kiran Unavekar Date Conclusion of hearing : 09.01.2025 Pronouncement of order : 10.…

Saraswati Mukund Education Society, Mumbai vs. ITO Exemption, Thane

ITA 4010/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Nov 2024AY 2013-14

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

For Appellant: Shri Bhuvanesh V. KankaniFor Respondent: Shri Rajesh Kumar Yadav

Section 11Section 13Section 13(1)(c)Section 13(3)(cc)Section 144BSection 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "H(SMC)’ BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Saraswati Mukund Education Society Plot No.15, Jeal Park, Bhayander – East, Thane – 401105, Maharashtra. [PAN:AAFTS4158Q] …………. Appellant Vs Income Tax Officer Exemption, Thane 208-209, 2nd Floor, Qureshi Mansion, Teen Hath Naka, Opp. Malhar Talkes, Thane – West, Thane - 400602, Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Bhuvanesh V. Kankani For the Respondent/Department : Shri Rajesh Kumar Yadav Date Conclusion of hearing : 13.11.2024 Pronouncem…