Mahansaria Enterprises (P.) Ltd. v. PCIT

175 Taxmann.com 885Reported decision2025#19638 most cited
4

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

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Judgments citing Mahansaria Enterprises (P.) Ltd. v. PCIT

GALLAGHER INSURANCE BROKERS PRIVATE LIMITED,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, MUMBAI

In the result, we set-aside the said findings of the ld PCIT as well

ITA 3778/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosainassessment Year : 2020-21 Gallagher Insurance Brokers The Principal Commissioner Of Private Limited, Income Tax-3, Unit No. 34, Tower-3, Vs. Room No. 612, 6Th Floor, 4Th Floor, Wing-B, Aayakar Bhavan, Kohinoor City Mall, Maharshi Karve Road, Kohinoor City, Mumbai-400020. Kirol Road, Kurla West, Mumbai-400070. Pan : Aaaci7196J (Appellant) (Respondent) Assessee By : Shri Mahadev P. Lohia Revenue By : Shri Swapnil Choudhary Date Of Hearing : 31-07-2025 Date Of Pronouncement : 05-08-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax-Mumbai-3 [„Ld.Pcit‟], Dated 28-03-2025 Passed U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Pertaining To Assessment Year (Ay) 2020-21. 2. During The Course Of Hearing, The Ld.Ar Taken Us Through The Findings Of The Ld.Pcit, Which Are Contained At Paragraph No. 7.2 & 7.3 Of The Impugned Order & The Contents Thereof Read As Under:

For Appellant: Shri Mahadev P. LohiaFor Respondent: Shri Swapnil Choudhary
Section 263Section 40aSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “G” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2020-21 Gallagher Insurance Brokers The Principal Commissioner of Private Limited, Income Tax-3, Unit No. 34, Tower-3, vs. Room No. 612, 6th Floor, 4th Floor, Wing-B, Aayakar Bhavan, Kohinoor City Mall, Maharshi Karve Road, Kohinoor City, Mumbai-400020. Kirol Road, Kurla West, Mumbai-400070. PAN : AAACI7196J (Appellant) (Respondent) Assessee by : Shri Mahadev P. Lohia Revenue by : Shri Swapnil Choudhary Date of Hearing : 31-07-2025 Date of Pro…

Mahansaria Enterprises (P.) Ltd. v. PCIT (175 Taxmann.com 885) — Cited in 4 Judgments | BharatTax