ITO v. Kayathwal Estate (P.) Ltd.

139 Taxmann.com 316High Court2022#19067 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 139Section 142(1)Section 143(3)Section 147Section 148Section 151Section 234ASection 234B
Read the full judgment

Issues it is cited on

first proviso to section 147full and true disclosurematerial facts necessary for assessmentincome escaping assessmentchange of opinionsundry creditorstangible materialescapement of incomereason to believereopening of assessmentsection 69csection 133

Judgments citing ITO v. Kayathwal Estate (P.) Ltd.

Greenline Ecofab Pvt. Ltd., Surat vs. ACIT, Circle 1(1)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 1373/SRT/2024[2012-13]Status: DisposedITAT Surat05 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1373/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner Of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-Tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1St Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaecg 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 147Section 148Section 234ASection 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1373/SRT/2024 Assessment Year: (2012-13) (Physical hearing) Greenline Ecofab Pvt. Ltd. Assistant Commissioner of बनाम/ 406, Jeevan Deep, Opp. Sub- Income-tax, Circle- 1(1)(2), Vs. Jail, Ring Road, Surat-395 002 Surat, 1st Floor, Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAECG 2881 N (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती की ओर से /Appellant by Shri Ramesh Malpani, CA राज" की ओर से/Respondent by Shri…

M/S. Jet Speed Realtors, Mumbai vs. ACIT Circle 32 (1), Mumbai

ITA 63/MUM/2022[2013-14]Status: DisposedITAT Mumbai18 Aug 2023AY 2013-14

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 131Section 133ASection 143(3)Section 147Section 148Section 68Section 69C

…1 ITAs 23,24 & 63/Mum/2022 Jet Speed Realtors IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.23,24&63/Mum/2022 (Assessment years 2011-12, 2012-13 & 2013-14) M/s Jet Speed Realtors vs Asst. Commissioner of Income tax Unit No.111/7, Udyog Nagar, S V Circle 32(1), Bandra Kurla Clomplex Road, Goregaon West, Mumbai-400 Mumbai-400 051 062 PAN : AAGFJ0291C APPELLANT RESPONDENT Assessee represented by Shri Shreyas Shah/ Kunal Shah/Ramesh Vora Department represented by Vranda U Matkari SR. AR. Date of hearing…

Jet Speed Realtors, Mumbai vs. ACIT Cir 32(1), Mumbai

ITA 24/MUM/2022[2012-13]Status: DisposedITAT Mumbai18 Aug 2023AY 2012-13

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 131Section 133ASection 143(3)Section 147Section 148Section 68Section 69C

…1 ITAs 23,24 & 63/Mum/2022 Jet Speed Realtors IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.23,24&63/Mum/2022 (Assessment years 2011-12, 2012-13 & 2013-14) M/s Jet Speed Realtors vs Asst. Commissioner of Income tax Unit No.111/7, Udyog Nagar, S V Circle 32(1), Bandra Kurla Clomplex Road, Goregaon West, Mumbai-400 Mumbai-400 051 062 PAN : AAGFJ0291C APPELLANT RESPONDENT Assessee represented by Shri Shreyas Shah/ Kunal Shah/Ramesh Vora Department represented by Vranda U Matkari SR. AR. Date of hearing…

Jet Speed Realtors, Mumbai vs. ACIT Cir 32 (1), Mumbai

ITA 23/MUM/2022[2011-12]Status: DisposedITAT Mumbai18 Aug 2023AY 2011-12

Bench: Shri Aby T Varkey () & Ms. Padmavathy S. ()

Section 131Section 133ASection 143(3)Section 147Section 148Section 68Section 69C

…1 ITAs 23,24 & 63/Mum/2022 Jet Speed Realtors IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.23,24&63/Mum/2022 (Assessment years 2011-12, 2012-13 & 2013-14) M/s Jet Speed Realtors vs Asst. Commissioner of Income tax Unit No.111/7, Udyog Nagar, S V Circle 32(1), Bandra Kurla Clomplex Road, Goregaon West, Mumbai-400 Mumbai-400 051 062 PAN : AAGFJ0291C APPELLANT RESPONDENT Assessee represented by Shri Shreyas Shah/ Kunal Shah/Ramesh Vora Department represented by Vranda U Matkari SR. AR. Date of hearing…

ITO v. Kayathwal Estate (P.) Ltd. (139 Taxmann.com 316) — Cited in 4 Judgments | BharatTax