Marvel Industries Ltd. v. DCIT

140 Taxmann.com 430Reported decision2022#14893 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115BBE Section 144 Section 250(4)Section 250(6)Section 69 Section 69A

Issues it is cited on

income-tax officer section 250(6)section 25 person section 250 section 14 nfac india business interest

Judgments citing Marvel Industries Ltd. v. DCIT

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore

Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Kasree Devi, Mawana Meerut vs. ITO Ward-1(1)(3), Ayakar Bhawan, Bhainsali Ground, Meerut

Appeal of the assessee is allowed

ITA 1019/DEL/2024[2017-2018]Status: DisposedITAT Delhi10 Oct 2024AY 2017-2018

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2017-18

Section 115BSection 250Section 250(4)Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2017-18 Kasree Devi, Vs Income-tax Officer, 172, Indera Nagar, Munna Lal, Ward-1(1)(3), Meerut. Mawana, Meerut-250401. PAN: BAGPD 3236 C APPELLANT RESPONDENT Appellant by Shri Piyush Agarwal, CA Respondent by Shri Dayainder Singh Sidhu, CIT(DR) Date of hearing 07.10.2024 Date of pronouncement 10.10.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appea…

The United Theological College, Bangalore vs. Income-Tax Officer, (Exemptions), Ward-2, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 518/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Joseph Vargese, A.RFor Respondent: Shri D.S. Karthik, D.R

Section 11(5)Section 147Section 148Section 250

…ITA No.518/Bang/2023 The United Theological College, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 The United Theological College No.63, Miller’s Road ITO (Exemptions) Benson Town Ward-2 Vs. Bangalore 560 046 Bangalore PAN NO : AABFT6448G APPELLANT RESPONDENT Appellant by : Shri Joseph Vargese, A.R. Respondent by : Shri D.S. Karthik, D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assesse…

Chandrakant Bhagwanji Popat, Surat vs. Dy. Commissioner of Income Tax, Cir. 1(3), Surat

In the result, grounds of appeal raised by the assessee is allowed

ITA 265/SRT/2022[2015-16]Status: HeardITAT Surat02 Jan 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Chandrakant Bhagwanji Popat, D.C.I.T., 54, Dev Deep Society, Circle-1(3), Vs. Ichchhanath Road, Surat. Surat. Pan No. Abnpp 1088 R Appellant/ Assessee Respondent/ Revenue

Section 112Section 250(6)Section 254(1)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual hearing) Chandrakant Bhagwanji Popat, D.C.I.T., 54, Dev Deep Society, Circle-1(3), Vs. Ichchhanath Road, Surat. Surat. PAN No. ABNPP 1088 R Appellant/ assessee Respondent/ revenue Assessee represented by Shri S.K. Kabra, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 02/01/2023 Date of pronouncement 02/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the…

Tunisha Digant Kapadia, Mumbai vs. The Dy. Comm of Income Tax CPC, Bangalore

In the result, the appeal is allowed in the terms indicated above

ITA 1849/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Aug 2022AY 2017-18

Section 143(1)Section 250Section 250(2)(a)Section 250(6)

…ITA No.: 1849/Mum/2022 Assessment year: 2017-18 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘H’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] ITA No.: 1849/Mum/2022 Assessment year: 2017-18 Tunisha Digant Kapadia ……………...………… Appellant 152, Ramanuj, Road No 9, Wadala, Mumbai 400 031[PAN: BOOPK7261N] Vs. Deputy Commissioner of Income Tax, Circle 17(1), Mumbai ………………….…… Respondent Appearances by: None for the appellant Tejinder Pal Singh for the respondent Date of concluding the hearing : August 10, 2022 Date of pronouncement the order : August 11, 2022 O…