J 107 (JP) 5. ACIT Vs. Ambica Food Industries Ltd. (110 TT J (Hyd.) 6. ACIT v. M.M. Sales Agencies

67 STC 101Reported decision#21227 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 245C(1)Section 245D(4)

Judgments citing J 107 (JP) 5. ACIT Vs. Ambica Food Industries Ltd. (110 TT J (Hyd.) 6. ACIT v. M.M. Sales Agencies

Assistant Commissioner of Income Tax, Delhi vs. Ypa Restaurant Private Limited, Delhi

In the result, all the three appeals filed by the Revenue are dismissed

ITA 940/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Anil Sethi, CAFor Respondent: Shri Jitender Singh, CIT-DR
Section 143(3)Section 153ASection 245C(1)Section 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 940/DEL/2024 [A.Y 2017-18] The A.C.I.T. Vs. YPA Restaurant Pvt Ltd Delhi N-86, First Floor, Outer Circle Connaught Place, New Delhi PAN: AAACY 5668 D (Assessee) (Respondent) Assessee By : Shri Anil Sethi, CA Department By : Shri Jitender Singh, CIT-DR Date of Hearing : 21.08.2025 Date of Pronouncement : 21.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A), Thane dated…

DCIT 8(2), Mumbai vs. Paton Fashions P.Ltd, Mumbai

In the result, all the appeals of revenue are dismissed

ITA 6967/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Dec 2015AY 2009-10
For Appellant: Shri Vijay KothariFor Respondent: Shri T.Roumuan Paite
Section 143(3)Section 144Section 147Section 148

…J 387, (Ahd.) 3. HC Chandna (P.) Ltd. Vs. DC T 91 TT J 243( Del.) 4. ACIT Vs. Smt. Radha Rani 101 TTJ 107 (JP) 5. ACIT Vs. Ambica Food Industries Ltd. (110 TT J (Hyd.) 6. ACIT Vs. M.M. Sales Agencies 97 TTJ 575 (Jp.) 7. State of Orissa Vs. J.P. Sikiria & Co. (67 STC 101)(Orissa) 8. CIT Vs. Gupta Abhushan P. Ltd. 312 ITR 166 (8el.) 9. ACIT v Subhan Sanitary Stores ITA No. 726/Mds/2011 1 13. We have considered rival contentions, carefully gone through the orders of the authorities below. We have also deliberated on the judicial pronouncements cited at bar by ld. AR in the factual matrix of the case. We found that t…

ITO 8(2)(4), Mumbai vs. Paton Fashions P. Ltd, Mumbai

In the result, all the appeals of revenue are dismissed

ITA 3913/MUM/2012[2008-09]Status: DisposedITAT Mumbai23 Dec 2015AY 2008-09
For Appellant: Shri Vijay KothariFor Respondent: Shri T.Roumuan Paite
Section 143(3)Section 144Section 147Section 148

…J 387, (Ahd.) 3. HC Chandna (P.) Ltd. Vs. DC T 91 TT J 243( Del.) 4. ACIT Vs. Smt. Radha Rani 101 TTJ 107 (JP) 5. ACIT Vs. Ambica Food Industries Ltd. (110 TT J (Hyd.) 6. ACIT Vs. M.M. Sales Agencies 97 TTJ 575 (Jp.) 7. State of Orissa Vs. J.P. Sikiria & Co. (67 STC 101)(Orissa) 8. CIT Vs. Gupta Abhushan P. Ltd. 312 ITR 166 (8el.) 9. ACIT v Subhan Sanitary Stores ITA No. 726/Mds/2011 1 13. We have considered rival contentions, carefully gone through the orders of the authorities below. We have also deliberated on the judicial pronouncements cited at bar by ld. AR in the factual matrix of the case. We found that t…

ITO 8(2)(4), Mumbai vs. Paton Fashions P. Ltd, Mumbai

In the result, all the appeals of revenue are dismissed

ITA 3912/MUM/2012[2007-08]Status: DisposedITAT Mumbai23 Dec 2015AY 2007-08
For Appellant: Shri Vijay KothariFor Respondent: Shri T.Roumuan Paite
Section 143(3)Section 144Section 147Section 148

…J 387, (Ahd.) 3. HC Chandna (P.) Ltd. Vs. DC T 91 TT J 243( Del.) 4. ACIT Vs. Smt. Radha Rani 101 TTJ 107 (JP) 5. ACIT Vs. Ambica Food Industries Ltd. (110 TT J (Hyd.) 6. ACIT Vs. M.M. Sales Agencies 97 TTJ 575 (Jp.) 7. State of Orissa Vs. J.P. Sikiria & Co. (67 STC 101)(Orissa) 8. CIT Vs. Gupta Abhushan P. Ltd. 312 ITR 166 (8el.) 9. ACIT v Subhan Sanitary Stores ITA No. 726/Mds/2011 1 13. We have considered rival contentions, carefully gone through the orders of the authorities below. We have also deliberated on the judicial pronouncements cited at bar by ld. AR in the factual matrix of the case. We found that t…