(iv) Capstone Securities Analysis (P) Ltd. v. DCIT

167 ITD 1Income Tax Appellate Tribunal2017#11177 most cited
9

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

Sections most often in play

Section 153ASection 153CSection 143(3)Section 10(38)Section 124Section 132(4)Section 147Section 148

Issues it is cited on

section 153cofsection 127(2)(a)section 153aofsection 124(3)(a)warrant of authorisationsection 127(2)sanction under section 151section 124(3)section 158bb(1)section 124section 120section 158bb

Judgments citing (iv) Capstone Securities Analysis (P) Ltd. v. DCIT

DCIT., Circle-8(1), Hyderabad vs. Late Sama Ramachandra Reddy L/R by His Wife Sama Yashodha, Hyderabad

In the result, both the appeals of Revenue are allowed

ITA 1611/HYD/2014[2007-08]Status: DisposedITAT Hyderabad26 Sept 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: Dr. Sachin Kumar
Section 140ASection 143(3)Section 153ASection 221(1)Section 249(4)

…01.07.2017 in the case of CIT Vs. Oryx Finance and Investment Pvt. Ltd. In ITA No.1 of 2015 as well as the decision of ITA Nos.1065/Hyd/2012 & 9 1611/Hyd/2014 Special Bench of ITAT, Ahmedabad in the case of Claris Life Sciences Limited Vs. DCIT reported in 167 ITD 1. 7. We have considered the submissions of the Ld. DR and carefully perused the impugned orders of the Ld. CIT(A). The Ld. CIT(A) has deleted the penalty by considering the facts in para 5 as under : “5. I have carefully considered the written submissions and oral argument of the appellant. I have also perused the penalty order, assessment order,…

DCIT., Circle-8(1), Hyderabad vs. Late Sama Ramachandra Reddy L/R by His Wife Sama Yashodha, Hyderabad

In the result, both the appeals of Revenue are allowed

ITA 1065/HYD/2012[2007-08]Status: DisposedITAT Hyderabad26 Sept 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: Dr. Sachin Kumar
Section 140ASection 143(3)Section 153ASection 221(1)Section 249(4)

…01.07.2017 in the case of CIT Vs. Oryx Finance and Investment Pvt. Ltd. In ITA No.1 of 2015 as well as the decision of ITA Nos.1065/Hyd/2012 & 9 1611/Hyd/2014 Special Bench of ITAT, Ahmedabad in the case of Claris Life Sciences Limited Vs. DCIT reported in 167 ITD 1. 7. We have considered the submissions of the Ld. DR and carefully perused the impugned orders of the Ld. CIT(A). The Ld. CIT(A) has deleted the penalty by considering the facts in para 5 as under : “5. I have carefully considered the written submissions and oral argument of the appellant. I have also perused the penalty order, assessment order,…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2470/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2469/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2468/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Jun 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2467/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Jun 2025AY 2013-14
Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6405/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

(iv) Capstone Securities Analysis (P) Ltd. v. DCIT (167 ITD 1) — Cited in 9 Judgments | BharatTax