Kamlesh Rajnikant Shah v. PCIT

138 Taxmann.com 59High Court#19058 most cited
4

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 127Section 143(3)Section 144C(3)Section 153ASection 250Section 69Section 92C

Issues it is cited on

section 127(1)section 92c(2)on money receiptsection 144c(3)specified domestic transactionarms length pricecup methodsection 127on-moneysection 92ca(3)arm's length pricetransfer pricing adjustment

Judgments citing Kamlesh Rajnikant Shah v. PCIT

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1489/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Nov 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…d in (2022) [138 taxmann.com 59 (Gujarat). The relevant paras 2.2 and 2.2.1 of the DR's written submission are as follows:- “2.2 The seminal decision of the Hon'ble Gujarat High Court in Kamlesh Rajnikant Shah vs. Principal Commissioner of Income Taxx (2022) [138 Taxmann.com 59 (Gujrat)] articulates the statutory provisions governing the power to transfer cases under centralization. The Court emphasized that Section 127(1) mandates the Commissioner to exercise this authority only after affording the assessee a reasonable opportunity of being heard and recording reasons for such transfer. This emphasizes the proce…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1488/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Nov 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…d in (2022) [138 taxmann.com 59 (Gujarat). The relevant paras 2.2 and 2.2.1 of the DR's written submission are as follows:- “2.2 The seminal decision of the Hon'ble Gujarat High Court in Kamlesh Rajnikant Shah vs. Principal Commissioner of Income Taxx (2022) [138 Taxmann.com 59 (Gujrat)] articulates the statutory provisions governing the power to transfer cases under centralization. The Court emphasized that Section 127(1) mandates the Commissioner to exercise this authority only after affording the assessee a reasonable opportunity of being heard and recording reasons for such transfer. This emphasizes the proce…

DCIT-14(1)(2), Mumbai vs. M/S. Ekta Everglade Homes Pvt Ltd., Mumbai

ITA 1487/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Nov 2025AY 2014-15
For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…d in (2022) [138 taxmann.com 59 (Gujarat). The relevant paras 2.2 and 2.2.1 of the DR's written submission are as follows:- “2.2 The seminal decision of the Hon'ble Gujarat High Court in Kamlesh Rajnikant Shah vs. Principal Commissioner of Income Taxx (2022) [138 Taxmann.com 59 (Gujrat)] articulates the statutory provisions governing the power to transfer cases under centralization. The Court emphasized that Section 127(1) mandates the Commissioner to exercise this authority only after affording the assessee a reasonable opportunity of being heard and recording reasons for such transfer. This emphasizes the proce…

DCIT, Cir-14(1)(2), Mumbai vs. M/S. Ekta Eveglade Homes Pvt Ltd., Mumbai

In the result, the ground raised by the revenue is allowed

ITA 1486/MUM/2023[2013-14]Status: DisposedITAT Mumbai24 Nov 2025AY 2013-14

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Shobit MishraFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 153ASection 250Section 92C

…d in (2022) [138 taxmann.com 59 (Gujarat). The relevant paras 2.2 and 2.2.1 of the DR’s written submission are as follows:- “2.2 The seminal decision of the Hon'ble Gujarat High Court in Kamlesh Rajnikant Shah vs. Principal Commissioner of Income Taxx (2022) [138 Taxmann.com 59 (Gujrat)] articulates the statutory provisions governing the power to transfer cases under centralization. The Court emphasized that Section 127(1) mandates the Commissioner to exercise this authority only after affording the assessee a reasonable opportunity of being heard and recording reasons for such transfer. This emphasizes the proce…

Kamlesh Rajnikant Shah v. PCIT (138 Taxmann.com 59) — Cited in 4 Judgments | BharatTax