Kartik Suresh Chandra Gandhi v. Assistant Commissioner of Income Tax

154 Taxmann.com 193High Court2023#8973 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 147Section 148Section 151Section 132Section 143(3)Section 250Section 144Section 153C

Issues it is cited on

section 135asection 90asection 145(2)section 135approval under section 151section 65bsanctioning authoritysection 65section 151(1)section 151(2)order under section 148a(d)specified authority

Judgments citing Kartik Suresh Chandra Gandhi v. Assistant Commissioner of Income Tax

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1884/HYD/2025[2021-22]Status: DisposedITAT Hyderabad18 Feb 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1876 & 1884/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) M/S. Vilas Polymer (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaacv9854A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 19/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Are Filed By The Assessee & Are Directed Against The Two Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, Both Dated 31/10/2025, For The Asst. Years 2020-21 & 2021-22 Respectively. Since Identical Issues Are Involved In These Two Appeals, For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 132(4)Section 143(1)Section 143(3)Section 148

…ITA Nos 1876 and 1884 of 2025 Vilas Polymer P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA Nos.1876 & 1884/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) M/s. Vilas Polymer (P) Ltd Vs. Dy.CIT Hyderabad Central Circle 1(2) PAN:AAACV9854A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V. Prasad, CA राज" व "ारा/Revenue by: Dr. Narendra Kumar Naik, CIT (DR)…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1876/HYD/2025[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1876 & 1884/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) M/S. Vilas Polymer (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaacv9854A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 19/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Are Filed By The Assessee & Are Directed Against The Two Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, Both Dated 31/10/2025, For The Asst. Years 2020-21 & 2021-22 Respectively. Since Identical Issues Are Involved In These Two Appeals, For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 132(4)Section 143(1)Section 143(3)Section 148

…ITA Nos 1876 and 1884 of 2025 Vilas Polymer P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA Nos.1876 & 1884/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) M/s. Vilas Polymer (P) Ltd Vs. Dy.CIT Hyderabad Central Circle 1(2) PAN:AAACV9854A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V. Prasad, CA राज" व "ारा/Revenue by: Dr. Narendra Kumar Naik, CIT (DR)…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1571/HYD/2025[2021-22]Status: DisposedITAT Hyderabad18 Feb 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha G.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 132(4)Section 143(3)Section 148

…ITA Nos 1566 and 1571 Exel Rubber Private Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B‘Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मंजुनाथ जी, लेखा सदस्य के समक्ष । Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha G. Accountant Member आ. अपी.सं / ITA Nos.1566 and 1571/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2020-21 and 2021-22) M/s. EXEL Rubber Private Ltd Vs. Dy.CIT Hyderabad Central Circle 1 (2) PAN:AAACE4495J Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा / Assessee by: Shri M.V. Prasad, CA राजस्व द्वारा/Revenue by: Dr. Narendra Kumar…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1566/HYD/2025[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha G.आ. अपी.सं / Ita Nos.1566 & 1571/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2020-21 & 2021-22) M/S. Exel Rubber Private Ltd Vs. Hyderabad Dy.Cit Central Circle 1 (2) Hyderabad Pan:Aaace4495J (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Shri M.V. Prasad, Ca राजस्व द्वारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख / Date Of Hearing: 20/01/2026 घोषणा की तारीख / Pronouncement: 18/02/2026 Per Manjunatha, G. A.M. आदेश/Order These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, Both Dated 14/07/2025 For The A.Ys 2020-21, 2021-22 & 2022-23 Respectively. Since Common Issues Are Involved In These Two Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 132(4)Section 143(3)Section 148

…ITA Nos 1566 and 1571 Exel Rubber Private Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मंजुनाथ जी, लेखा सदस्य के समक्ष । Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha G. Accountant Member आ. अपी.सं / ITA Nos.1566 and 1571/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2020-21 and 2021-22) M/s. EXEL Rubber Private Ltd Vs. Hyderabad Dy.CIT Central Circle 1 (2) Hyderabad PAN:AAACE4495J (Appellant) (Respondent) निर्धारिती द्वारा / Assessee by: Shri M.V. Prasad, CA राजस्व द्वारा/Revenue by: Dr. Narendra Kumar…

SHAIVAL COMCON LLP,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 549/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad11 Aug 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Ms. Malarkodi R., Sr. DR
Section 115BSection 144Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.549/Ahd/2025 (Assessment Year: 2017-18) Shaival Comcon LLP, Vs. Income Tax Officer, 803, Rembrandt Building, C G Ward-5(3)(1), Road, Ahmedabad-380009 Ahmedabad [PAN No.ADCFS1488D] (Appellant) .. (Respondent) Appellant by : Shri Jignesh Parikh, AR Respondent by: Ms. Malarkodi R., Sr. DR Date of Hearing 09.07.2025 11.08.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the orde…

MRS. SNEHAL SAMEER BHUJBAL,PUNE vs. ITO, WARD 13(2), PUNE, PUNE

Accordingly, Ground No.1 of the Assessee is allowed

ITA 1549/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jul 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1549/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Mrs. Snehal Sameer Bhujbal, V The Income Tax Officer, Sanswadi, Nagar Road, S Ward-13(2), Pune. Pune – 412208. Maharashtra. Pan: Blcpb5495C Appellant/ Assessee Respondent / Revenue Assessee By Shri Bhuvanesh Kankani – Ar Revenue By Shri Sandeep P Sathe – Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 21/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 16.05.2025, Emanating From Order U/S.147 R.W.S 144 Of The Income Tax Act, 1961, Dated 19.01.2024. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held

Section 147Section 148ASection 149(1)(b)Section 151Section 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1549/PUN/2025 िनधा"रण वष" / Assessment Year: 2018-19 Mrs. Snehal Sameer Bhujbal, V The Income Tax Officer, Sanswadi, Nagar Road, s Ward-13(2), Pune. Pune – 412208. Maharashtra. PAN: BLCPB5495C Appellant/ Assessee Respondent / Revenue Assessee by Shri Bhuvanesh Kankani – AR Revenue by Shri Sandeep P Sathe – JCIT(DR) Date of hearing 17/07/2025 Date of pronouncement 21/07/2025 आदेश/ ORDER PER DR. DIPAK…

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

ITA 160/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

ITA 159/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. VISTA NIRMAN PVT. LTD., MUMBAI

ITA 1340/PUN/2023[2011-12]Status: DisposedITAT Pune05 Aug 2024AY 2011-12

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2011-12

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ajay Kumar Keshari
Section 132Section 133(6)Section 133ASection 142(1)Section 143(3)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2011-12 DCIT, Aurangabad Vista Nirman Pvt. Ltd., F-11, 3rd Floor, Veer Nariman Vs. Road, Churchgate, Manek Mahal, Mumbai – 400020 PAN: AADCV5473G (Appellant) (Respondent) CO No.21/PUN/2024 Assessment Year : 2011-12 Vista Nirman Pvt. Ltd., DCIT, Aurangabad F-11, 3rd Floor, Veer Nariman Road, Vs. Churchgate, Manek Mahal, Mumbai – 400020 PAN: AADCV5473G (Cross Objector) (Respondent) Assessee by : Shri Jaiprakash Bairagra Department by : Shri Ajay Kumar Keshar…

ITO 23(1)(6), MUMBAI vs. HOLIDAY RESORT CORPORATION, MUMBAI

In the result, Cross Objections under consideration filed by the Assessee are allowed and the appeals filed by the Revenue are dismissed being infructuous

ITA 2199/MUM/2023[2007-2008]Status: DisposedITAT Mumbai30 Jan 2024AY 2007-2008

Bench: Shri.Narender Kumar Choudhry () & Shri S Rifaur Rahman ()

For Appellant: Shri. Piyush Chajjed
Section 148Section 151Section 151(1)Section 250

…1 ITA 2198 & 2199/Mum/2023 Holiday Resort Corporation IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI S RIFAUR RAHMAN (ACCOUNTANT MEMBER) I.T.A. No.2198/Mum/2023 - A.Y. 2009-10 I.T.A. No.2199/Mum/2023 - A.Y. 2007-08 ITO 23(1)(6), Mumbai vs Holiday Resort Corporation Room No.203, 2nd Floor, 79/81, Giriraj Building, Bhoiwada Earnest House, Nariman Point Bhuleshwar, Mumbai-400002 Mumbai-400 021 PAN : AACFH4445A APPELLANT RESPONDENT C.O. No.97/Mum/2023 (Arising out of ITA No.2198/Mum/2023) (A.Y. 2009-10) & C.O. No.96/Mum/2023 (Arising o…

ITO 23(1)(6), MUMBAI vs. HOLIDAY RESORT CORPORATION, MUMBAI

In the result, Cross Objections under consideration filed by the Assessee are allowed and the appeals filed by the Revenue are dismissed being infructuous

ITA 2198/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2024AY 2009-10

Bench: Shri.Narender Kumar Choudhry () & Shri S Rifaur Rahman ()

For Appellant: Shri. Piyush Chajjed
Section 148Section 151Section 151(1)Section 250

…1 ITA 2198 & 2199/Mum/2023 Holiday Resort Corporation IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI.NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) AND SHRI S RIFAUR RAHMAN (ACCOUNTANT MEMBER) I.T.A. No.2198/Mum/2023 - A.Y. 2009-10 I.T.A. No.2199/Mum/2023 - A.Y. 2007-08 ITO 23(1)(6), Mumbai vs Holiday Resort Corporation Room No.203, 2nd Floor, 79/81, Giriraj Building, Bhoiwada Earnest House, Nariman Point Bhuleshwar, Mumbai-400002 Mumbai-400 021 PAN : AACFH4445A APPELLANT RESPONDENT C.O. No.97/Mum/2023 (Arising out of ITA No.2198/Mum/2023) (A.Y. 2009-10) & C.O. No.96/Mum/2023 (Arising o…