J 243 (Del)) (iii) ACIT vs. Smt. Radha Rani (101 TTJ 1017 (JP)) (iv) ACIT v. Ambica Food Industries Ltd. (

97 TTJ 575Income Tax Appellate Tribunal#18540 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 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 243 (Del)) (iii) ACIT vs. Smt. Radha Rani (101 TTJ 1017 (JP)) (iv) ACIT v. Ambica Food Industries Ltd. (

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)

…follows:- 1. Royal Marwal Tobacco Products (P) Ltd (120 TTJ 387) (Ahd) 2. H.C. Chandna (P) Ltd. vs. DCIT (91 TTJ 243 (Del)) 3. ACITvs. Smt. Radha Rani (101 TTJ 1017 (JP)) 4. ACIT vs. Ambica Food Industries Ltd. (110 TT] (Hyd)) 5. ACIT vs. M.M. Sales Agencies (97 TTJ 575 JP) 6. State of Orissaj vs. J.P. Sikiria 7 CO (67 stc 101 (Orissa)) 5. On the examination of the law laid down in the above precedents and also considering the totality of the facts and circumstances of the case, as discussed hereinabove, we find no fallacy in the order of the Page 6 of 9 ITA No. 940 /DEL/2024 ACIT Vs. YPA Restaurant [A.Y 2017-1…

ACIT (CENTRAL)-II, BHOPAL vs. M/S. FORTUNE SOUMYA HOUSING, BHOPAL

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

ITA 667/IND/2019[2014-15]Status: DisposedITAT Indore16 May 2023AY 2014-15

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 132Section 143(3)

…Royal Marwal Tobacco Products (P) Ltd (120 TTJ 387) (Ahd) (ii) H.C. Chandna (P) Ltd. vs. DCIT (91 TTJ 243 (Del)) (iii) ACIT vs. Smt. Radha Rani (101 TTJ 1017 (JP)) (iv) ACIT vs. Ambica Food Industries Ltd. (110 TTJ 680 (Hyd)) (v) ACIT vs. M.M. Sales Agencies (97 TTJ 575 JP) 4.1.8 When no evidence was found for particular year, no addition on this account is to be made in the hands of the appellant. When the evidence is found the same is to be restricted for that part only. The evidence cannot be used for extrapolation the receipt for balance period. No evidence has been brought on record to established that the…

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

…ne 2-009. 2. Royal Marwar Tobacco Products (P) Ltd.) 120 TT 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…

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

…ne 2-009. 2. Royal Marwar Tobacco Products (P) Ltd.) 120 TT 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…

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

…ne 2-009. 2. Royal Marwar Tobacco Products (P) Ltd.) 120 TT 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…

J 243 (Del)) (iii) ACIT vs. Smt. Radha Rani (101 TTJ 1017 (JP)) (iv) ACIT v. Ambica Food Industries Ltd. ( (97 TTJ 575) — Cited in 5 Judgments | BharatTax