Jaipur 2. Gujarat Poli-Aux Electronics Ltd. v. DCIT

424 ITR 664Supreme Court of India2020#12789 most cited

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 143(1)Section 143(3)Section 36(1)(va)Section 11 Section 139(1)Section 143(1)(a)Section 143(2)Section 2(24)(x)

Issues it is cited on

section 36(1)(iv)section 10aa section 143(1)(a)section 10a section 2(24)(x)section 36(1)(va)section 2(24)regular assessment section 36(1)section 43b section 36 section 43

Judgments citing Jaipur 2. Gujarat Poli-Aux Electronics Ltd. v. DCIT

M/S. Pinnaccle Educational Trust, Sodepur vs. DCIT, Circle 1(1), Exempt, Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 591/KOL/2025[2023-24]Status: DisposedITAT Kolkata29 Sept 2025AY 2023-24

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 143Section 143(1)Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 591/KOL/2025 Assessment Year: 2023-24 M/s. Pinnaccle Educational DCIT, Circle 1(1), Exempt, Trust Vs. Kolkata (Appellant) (Respondent) PAN: AABTP3684J Appearances: Assessee represented by : Sunil Surana, C.A. Department represented by : Sanat Kumar Raha, CIT(DR). Date of concluding the hearing : 05-August-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order…

Rishi Parkash, Sonipat vs. Income Tax Officer, Sonipat

Appeal is allowed in above terms

ITA 3230/DEL/2025[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 3Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…which is apparent from the return while that under sub- sections (2) and (3) is to scrutinize the return and cause deeper probe to arrive at correct determination of the liability (See : Vodafone Idea Ltd v. Asstt. CIT [2020] 116 taxmann.com 393/273 Taxman 91/424 ITR 664 (SC)/(2020) 19 SCC 12 , Para 17). 10. Further, in Section 143(1)(a) of the Act of 1961, the procedure to process the return in a given case is provided. Section 143 (1)(a) is produced hereunder reference:- "Assessment 5 Rishi Parkash 143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of sect…

DCIT, Swargate Pune vs. Grihum Housing Finance Limited, Pune

In the result, the Cross Objection filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 1883/PUN/2024[2019-20]Status: DisposedITAT Pune12 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Nikhil Mutha and Abhilash HiranFor Respondent: Shri Ramnath P Murkunde

Section 143(1)Section 2(91)Section 36(1)(va)

…O No.39/PUN/2024 (a) CIT vs. Punjab Stainless Steel Industries (2014) 364 ITR 144 (SC) (b) West Coast Paper Mills vs. ACIT (2024) 164 taxmann.com 712 (Bom) (c) JKs Employee Welfare Trust vs. ITO (1993) 199 ITR 765 (Raj) (d) Vodafone Idea Ltd. vs. ACIT (2020) 424 ITR 664 (SC) (e) Khatau Junkar Ltd. vs. K.S. Pathania (1992) 196 ITR 55 (Bom) (f) Rajesh Kumar vs. DCIT (2006) 157 Taxman 168 (SC) (g) Sahara India (Firm) vs. CIT (2008) 300 ITR 403 (SC) (h) Peerless General Finance & Investment Co. Ltd. vs. DCIT (1999) 236 ITR 671 (Cal) (i) M/s. New Bridge Centre Pvt. Ltd. vs. DCIT vide ITA No.1620/Bang/2017 order dated…

Chandra Goswami, Chittaranjan Park, New Delhi vs. Addl JCIT, Mumbai

Appeal is allowed in above terms

ITA 3230/DEL/2024[2020-2021]Status: DisposedITAT Delhi03 Feb 2025AY 2020-2021

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 3Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

M/S. Riya Real Estates Pvt. Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

In the result, the appeal of the assessee in ITA No

ITA 108/RPR/2021[2013-14]Status: DisposedITAT Raipur01 Nov 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / It(Ss) A No. 01/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Riya Real Estates Private Limited 308, 3Rd Floor, Ceejay House, Dr. A.B. Road, Worli, Mumbai (Mh)-400 018 Pan : Aadcr8769B .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Central Circle-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Smt. Ila M Parmar, CIT-DR

Section 132Section 143(3)Section 153ASection 153A(1)Section 153DSection 250Section 56(2)(viia)

…) Pr. CIT Vs. Shiv Kumar Agrawal (2022) 6 NYPCTR 855 (Del. HC) (viii) Pr. CIT Vs. Alchemist Capital Ltd. (2022) 6 NYPCTR 951 (Del. HC) (ix) DCIT Vs. Mahavir Ashok Enterprise (P) Ltd. (2022) 36 NYPTTJ 1081 (ITAT, Raipur) (x) Vodafone Idea Ltd. Vs. ACIT (2020) 424 ITR 664 (SC) (xi) Pr. CIT Vs. Kimberly Clerk Lever Pvt. Ltd. (2023) 455 ITR 576 (Bom. HC). (xii) Smt. Pooja Jain & Ors Vs. DCIT, ITA No.885 to 891/Mum/2019 dated 31.03.2023 (ITAT Mumbai). On a specific query by the Bench, that now when the time limit for issuance of notice u/s 143(2) of the Act to the assessee was available as on the date of search, i…

M/S M.P. Madhyam, Bhopal vs. The DCIT ( CPC ), Bhopal

In the result, appeals of assessee for A

ITA 426/IND/2022[2017-18]Status: DisposedITAT Indore30 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11(1)(a)Section 143(1)Section 143(2)Section 143(3)Section 234B

…aside. In support of his contention he has relied upon following decisions: 1. Paras Kuhad vs. DCIT Circle -7, ITA/260/JP/2022 ITAT, Jaipur 2. Gujarat Poli-Aux Electronics Ltd. vs. DCIT, 222 ITR 140 (Gujarat High Court 3. Vodafone Ida Limited vs. ACIT & Orrs 424 ITR 664 (SC) 4. CESC Ltd. vs. DCIT 134 Taxman 647 (Cal) 3. On the other hand Ld. DR has not disputed the fact that for these two assessment years at the time of passing impugned order by CPC the assessing officer already initiated the scrutiny assessment by issuing Page 2 of 7 ITA No.424 & 426/Ind/2022 M.P. Madhyam Page 3 of 7 notice u/s 143(2) of the…

M/S M.P. Madhyam, Bhopal vs. The DCIT ( CPC ), Bhopal

In the result, appeals of assessee for A

ITA 424/IND/2022[2016-17]Status: DisposedITAT Indore30 Aug 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11(1)(a)Section 143(1)Section 143(2)Section 143(3)Section 234B

Ocean Exim India Private Ltd, Jaipur vs. ITO Ward 1(2), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 37/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prabha Rana (Adv.)For Respondent: Ms Monisha Choudhary (Addl. CIT)

Section 139(1)Section 143(1)Section 143(1)(A)Section 143(1)(a)Section 154Section 2Section 36(1)(va)Section 43B

…in section 115WE of the Income-tax Act. relating to fringe benefits. Applicability - These amendments have been made applicable with effect fron 1- 04-2008.” b) The A/R relied the decision held by Hon'ble SC decision in case of Vodafone Idwa Limited vs ACIT 424 ITR 664 (on scope of sec 143(1) vis a vis sec 143(2): The For your honour ready reference the relevant scanned portion is as under:- clause (a) of sub-section (1) of section 143 has six sub-clauses specifying the kinds of adjustments which are required to be made for computing the total income or loss. Such adjustments arc in the nature of "arithmetical…