Khoday Distilleries Ltd. v. Mahadeshwara Sahakara Sakkare Karkhane Ltd.

262 Taxmann 279Supreme Court of India2019#7530 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 143(3)Section 10(37)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 36(1)(viia)(c)section 43dsection 145a(b)section 54f(1)section 145bdoctrine of mergersection 45(5)section 57(iv)section 56(2)(viii)

Judgments citing Khoday Distilleries Ltd. v. Mahadeshwara Sahakara Sakkare Karkhane Ltd.

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

KUSUM SAHGAL,GURUGRAM vs. ACIT,CIRCLE-19(2), DELHI

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

ITA 341/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Kusum Sahgal, Through Lr Shri Vs. Acit, Circle-19(2), Viney Sagar Sahgal, New Delhi Mg-2002, The Magnolias, Golf Course Road Dlf Phase-V, Gurugram, 122 002 Haryana Pan :Aatps3766J (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 250Section 54BSection 54ESection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Kusum Sahgal, Through LR Shri Vs. ACIT, Circle-19(2), Viney Sagar Sahgal, New Delhi MG-2002, The Magnolias, Golf Course Road DLF Phase-V, Gurugram, 122 002 Haryana PAN :AATPS3766J (Appellant) (Respondent) Assessee by Shri Sanjay Kumar Jain, CA & Shri Saurav Jain, Advs. Department by Shri Kailash Dan Ratnoo, CIT(DR) Date of hearing 28.08.2025 Date of pronouncement 21.11.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the…

HOUSING & URBAN DEVELOPMENT CORPORATION LTD,NEW DELHI vs. ADDL. CIT, RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7865/DEL/2018[2007-08]Status: DisposedITAT Delhi25 Apr 2025AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7626/DEL/2018 [A.Y. 2005-06] ITA No. 7627/DEL/2018 [A.Y. 2006-07] ITA No. 7865/DEL/2018 [A.Y. 2007-08] ITA No. 7628/DEL/2018 [A.Y. 2008-09] ITA No. 7629/DEL/2018 [A.Y. 2009-10] M/s Housing and Urban Development Vs. The Addl. C.I.T Corporation Limited Special Range-4 [HUDCO], Hudco Bhawan, Core-7A, New Delhi India Habitat Centre, Lodhi Road, New Delhi PAN – AAACH 0632 A (Applicant) (Respondent) Assessee By : Shri Gagan Kumar, Adv Shri Gagand…

HOUSING & URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. ADDL. CIT, RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7629/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Apr 2025AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7626/DEL/2018 [A.Y. 2005-06] ITA No. 7627/DEL/2018 [A.Y. 2006-07] ITA No. 7865/DEL/2018 [A.Y. 2007-08] ITA No. 7628/DEL/2018 [A.Y. 2008-09] ITA No. 7629/DEL/2018 [A.Y. 2009-10] M/s Housing and Urban Development Vs. The Addl. C.I.T Corporation Limited Special Range-4 [HUDCO], Hudco Bhawan, Core-7A, New Delhi India Habitat Centre, Lodhi Road, New Delhi PAN – AAACH 0632 A (Applicant) (Respondent) Assessee By : Shri Gagan Kumar, Adv Shri Gagand…

HOUSING & URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7628/DEL/2018[2008-09]Status: DisposedITAT Delhi25 Apr 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7626/DEL/2018 [A.Y. 2005-06] ITA No. 7627/DEL/2018 [A.Y. 2006-07] ITA No. 7865/DEL/2018 [A.Y. 2007-08] ITA No. 7628/DEL/2018 [A.Y. 2008-09] ITA No. 7629/DEL/2018 [A.Y. 2009-10] M/s Housing and Urban Development Vs. The Addl. C.I.T Corporation Limited Special Range-4 [HUDCO], Hudco Bhawan, Core-7A, New Delhi India Habitat Centre, Lodhi Road, New Delhi PAN – AAACH 0632 A (Applicant) (Respondent) Assessee By : Shri Gagan Kumar, Adv Shri Gagand…

HOUSING & URBAN DEVELOPMENT CORPORATION LTD (HUDCO),NEW DELHI vs. ADDL. CIT, RANGE-4, NEW DELHI

In the result, the appeal of the assessee is partly allowed for

ITA 7626/DEL/2018[2005-06]Status: DisposedITAT Delhi25 Apr 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14ASection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7626/DEL/2018 [A.Y. 2005-06] ITA No. 7627/DEL/2018 [A.Y. 2006-07] ITA No. 7865/DEL/2018 [A.Y. 2007-08] ITA No. 7628/DEL/2018 [A.Y. 2008-09] ITA No. 7629/DEL/2018 [A.Y. 2009-10] M/s Housing and Urban Development Vs. The Addl. C.I.T Corporation Limited Special Range-4 [HUDCO], Hudco Bhawan, Core-7A, New Delhi India Habitat Centre, Lodhi Road, New Delhi PAN – AAACH 0632 A (Applicant) (Respondent) Assessee By : Shri Gagan Kumar, Adv Shri Gagand…

INCOME TAX OFFICER, MUMBAI vs. SHERIAR PHIROJSHA IRANI, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 2835/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Sept 2024AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Anuj KisandwalaFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR
Section 143Section 143(3)Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 2835/Mum./2024 (Assessment Year : 2018–2019) Income Tax Officer, Room No. 526, 5th Floor, ……………. Appellant Aayakar Bhavan,M. K. Road, Maharashtra-400020 v/s Sheriar Phirojsha Irani 3, Phirojsha Building, 70C, A. K. Marg, Gowalia Tank, ……………. Respondent Maharashtra-400036 PAN-AAAPI0737Q Assessee by : Shri Anuj Kisandwala Revenue by : Shri. Ashok Kumar Ambastha Sr. DR Date of Hearing – 25/07/2024 Date of Order – 27/09/2024 O R D E R PER SANDEEP SINGH KAR…

SHWETA SINGH,MUMBAI vs. ITO-WARD 33(3)(2), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 3528/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Vipul JoshiFor Respondent: Shri Manoj Kumar
Section 250Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3528/Mum./2023 (Assessment Year : 2013–14) Shweta Singh 1406, „B‟ Wing, Building no.2 ……………. Appellant Silver Oak, Raheja Willows, Akurli Road Lokhandwala, Mumbai 400 101 PAN – AXHPS7021F v/s Income Tax Officer ……………. Respondent Ward–33(3)(2), Mumbai Assessee by : Shri Vipul Joshi Revenue by : Shri Manoj Kumar Date of Hearing – 14/03/2024 Date of Order – 21/03/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the ass…

SRI.VENKATARAMANAPPA ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(3), BANGALORE

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 304/BANG/2018[2009-10]Status: DisposedITAT Bangalore17 Sept 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 148Section 151

…+ IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2009-10 Sri Venkataramanappa, Vs. The Income Tax Officer, Kanminike Village, Ward 3(2)(3), Kengeri Hobli, Bangalore. Bangalore South Taluk, Bangalore – 560 039. PAN: BBAPV 2308C APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, Advocate Respondent by : Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.08.2021 Date of Pronouncement : 17.09.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is d…