Madras in M. Loganathan v. ITO

25 Taxmann.com 174High Court2012#23962 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 143(3)Section 124(3)(a)Section 131 Section 133(6)Section 142(1)Section 147 Section 148 Section 154

Judgments citing Madras in M. Loganathan v. ITO

Hero Fincorp Limited, New Delhi vs. ACIT, Circle 11(1), Delhi, C.R. Building

ITA 2542/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Satbeer Singh Godara & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.2542/Del/2024 निर्धारणवर्ष/Assessment Year:2017-18 Hero Fincop Ltd., 34 Community Centre, Basant Lok, Vasant Vihar, New Delhi-110057 बनाम Vs. Assistant Commissioner Of Income Tax, Circle-11(1) C. R. Building, New Delhi-110002 अपीलार्थी Appellant प्रत्यर्थी/Respondent Pan:Aaach0157J Assessee By Shri Rohit Jain, Adv., Shri Deepesh Jain, Adv. & Shri Himanshu Aggarwal Adv. Revenue By Ms. Pooja Swaroop, Cit(Dr) सुनवाईकीतारीख / Date Of Hearing: 14.01.2026 उद्घोषणाकीतारीख/Pronouncement On 16.01.2026 आदेश /Order Per Brajesh Kumar Singh, Am, The Assessee Is Engaged In The Business Of ‘Hire Purchase Leasing & Finance'. This Appeal Is Filed By The Assessee Against The Order Of National Faceless Appeal Center (Nfac)/(First Appellate Authority Hereinafter Referred As “Faa”), Delhi Dated 27.03.2024 Arising Out Of Assessment Order U/S 143(3) Of The Act Dated 29.12.2019For The Assessment Year 2017-18. 2. The Assessee Has Raised Following Grounds Of Appeal: “Disallowance Of Provision For Collection Charges -Rs. 9,75,00,000/-

Section 143(3)Section 154Section 251(1)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESDIENT (THIRD MEMBER), SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2542/Del/2024 निर्धारणवर्ष/Assessment Year:2017-18 Hero Fincop Ltd., 34 Community Centre, Basant Lok, Vasant Vihar, New Delhi-110057 बनाम Vs. Assistant Commissioner of Income Tax, Circle-11(1) C. R. Building, New Delhi-110002 अपीलार्थी Appellant प्रत्यर्थी/Respondent PAN:AAACH0157J Assessee by Shri Rohit Jain, Adv., Shri Deepesh Jain, Adv. and Shri Himanshu Aggarwal Adv. Revenue by Ms. Pooja…

Assistantcommissionerof Incometax, Central Circle-3(2), Kolkata, Aayakar Bhawan Poorva vs. M/S. Anubandh Financial Services Private Limited, Kolkata

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent) PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent) PAN: AACCA2…

Braham Dutt Sharma, Ghaziabad vs. ITO, Ward-1(5), Ghaziabad

In the result, the Assessee’s appeal is allowed for

ITA 7577/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Jun 2018AY 2013-14

Bench: Shri H.S. Sidhuassessment Year: 2013-14

For Appellant: Sh. Anoop Sharma, Adv. &For Respondent: Ms. Ashima Neb, Sr. DR

Section 143(3)Section 246Section 249(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2013-14 BRAHAM DUTT SHARMA, VS. ITO, WARD 1(5), S/O SH. KANTI KUMAR, GHAZIABAD H.NO. 7/7, SHIPRA SUNCITY-II, VAIBHAV KHAND PALAM ROAD, INDRAPURAM, GHAZIABAD, UTTAR PRADESH (PAN: ARSPS0491C) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anoop Sharma, Adv. & Sh. Sanjay Parashar, Adv. Revenue by : Ms. Ashima Neb, Sr. DR. ORDER This appeal has been filed by the Assessee against the Order dated 31.10.2017 of the Ld. Commissioner of Income Tax (Appeals), Ghaziabad relevant to assessment…