Madhukant B. Gandhi v. ITO

59 Taxmann.com 203High Court2015#10954 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 69CSection 115JBSection 147Section 148Section 148A

Issues it is cited on

section 44afnon-speaking orderunexplained expendituresection 44section 69csection 133section 133(6)speaking ordersection 131genuineness of the transactionsection 69section 142(1)

Judgments citing Madhukant B. Gandhi v. ITO

INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA vs. BHAVYA PIPE INDUSTRY, GREATER NOIDA

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. UPSIDC, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (Appellant) (Respondent) C.O. No.28/Del/2025 (ASSESSMENT YEAR 2022-23) Bhavya Pipe Industry Income Tax Officer, Plot No. F-39, Site- C, Ward-5(1)(2), UPSIDC, Industrial Area, Vs. Noida. Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (…

INCOME TAX OFFICER, DELHI vs. AKASH DEEP SETHI, DELHI

In the result, the appeal filed by the Revenue is dismissed and at the same time, the cross objections filed by the assessee are also dismissed

ITA 4973/DEL/2024[2021-22]Status: DisposedITAT Delhi16 Jul 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanincome Tax Officer, Vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (Pan : Abyps8933P) Co No.26/Del/2025 (In Ita No.4973/Del/2024) (Assessment Year: 2021-22) Akash Deep Sethi, Vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (Pan : Abyps8933P) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Aman Garg, Ca Ms. Kirti, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 27.05.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Income Tax Officer, vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (PAN : ABYPS8933P) CO No.26/Del/2025 (in ITA No.4973/DEL/2024) (Assessment Year: 2021-22) Akash Deep Sethi, vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (PAN : ABYPS8933P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA Ms. Kirti, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of H…

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

THE DCIT, CENTRAL CIRCLE-3,, BARODA vs. M/S. ULTRA TECH TRANSMISSION,, BARODA

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 396/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2012-13
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

THE DCIT, CENTRAL CIRCLE-3,, BARODA vs. M/S. ULTRA TECH TRANSMISSION,, BARODA

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 395/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2011-12
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

THE DCIT, CENTRAL CIRCLE-3,, BARODA vs. M/S. ULTRA TECH TRANSMISSION,, BARODA

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 394/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2010-11
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

THE DCIT, CENTRAL CIRCLE-3,, BARODA vs. ULTRA TECH TRANSMISSION,, BARODA

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 393/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2009-10
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

THE DCIT, CENTRAL CIRCLE-3,, BARODA vs. M/S. ULTRATECH TRANSMISSION PVT. LTD, BARODA

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 1661/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2016-17
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

M/S. ACCRA PAC (INDIA) PVT. LTD.,MUMBAI vs. DCIT, CIRCLE-1,, AHMEDABAD

In the result, ground numbers 5 to 7 of the assessee’s appeal are allowed for statistical purposes

ITA 514/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad07 Nov 2022AY 2011-12
For Appellant: Shri Mohit Balani, A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 69C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 M/s Accra Pac(India) Pvt. Ltd., D.C.I.T, Plot No.1105, Circle-1, Phase-III, Vs Ahmedabad. G.I.D.C, Vapi-396195. PAN: AABCA7876N (Appellant) (Respondent) Assessee by: Shri Mohit Balani, A.R. Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 08-08-2022 Date of pronouncement : 07-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of I…