ITO (IT) v. Satish Beharilal Raheja

37 Taxmann.com 296Reported decision2013#24707 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 1956 Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 245-O Section 1961: Section 245R Section 1961: Section 245S Section 1961: Section 5 Section 1961: Section 9(1)(i)

Judgments citing ITO (IT) v. Satish Beharilal Raheja

Emerging India Focus Funds, Mauritius vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

ITA 1963/DEL/2025[2022-23]Status: DisposedITAT Delhi25 Jun 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Abhishek Sharma, CIT-DR

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1963/Del/2025 Assessment Year: 2022-23 Emerging India Focus Funds, Apex Financial Services (Mauritius) Ltd., 6th Floor, Two Tribeca Central, Trianon, 72261, Mauritius. Vs ACIT, Circle Int. Tax 1(2)(2), Delhi. PAN: AACCE0596N (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate; Shri Krishan Malhotra, Advocate; Shri Gaurav Sachdeva, Advocate; & Ms Aditi Garg, CA Revenue by : Shri Abhishek Sharma, CIT-DR Date of Hearing : 08.05.2025 D…

Saket Kanoi, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3243/DEL/2023[2021-22]Status: DisposedITAT Delhi23 Oct 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Sunny Jain, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 3243/Del/2023 : Asstt. Year: 2021-22 Saket Kanoi, Vs DCIT, E-702, Caitriona Apartment, International Taxation, Ambience Island, National Highwa- Gurgaon-122001 8, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AFTPK1512M Assessee by : Sh. Sunny Jain, CA Sh. Rajesh Sanghwi, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 14.08.2024 Date of Pronouncement: 23.10.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has b…

The DCIT (Int.Taxan) Circle, Kochi vs. Shri.K.E.Faizal C/O Bmr Associates, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 423/COCH/2018[2012-13]Status: DisposedITAT Cochin08 Jul 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.Sharath Rao, CA

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.423/Coch/2018 : Asst.Year 2012-2013 The Dy.Commissioner of Sri.K.E.Faizal Income-tax (International Vs. C/o.BMR Associates Taxation) BMR House, 36B Kochi. Dr.R.K.Shirodkar Marg Parel, Mumbai-400 012. PAN : AACPF9892R. (Appellant) (Respondent) Appellant by : Smt.A.S.Bindhu, Sr.DR Respondent by : Sri.Sharath Rao, CA Date of Pronouncement : 08.07.2019 Date of Hearing : 24.06.2019 O R D E R Per George George K, JM This appeal at the instance of the Revenue is directed against CIT(A)’s o…