Mum), DIC Fine Chemicals (P.) Ltd. v. DCIT,\nCircle- 11(1)

176 ITD 211Income Tax Appellate Tribunal2019#23159 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 136 Section 139 Section 139(1)Section 139(4)Section 139(5)Section 143(3)Section 234A Section 234B

Judgments citing Mum), DIC Fine Chemicals (P.) Ltd. v. DCIT,\nCircle- 11(1)

Avinash S Sadamate, ACIT, Circle 3 3 1 Mumbai, Mumbai vs. Rashmi Infrastructure Developers Limited, Mumbai

In the result, both the Revenue's appeal and Cross

ITA 6605/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jul 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Prabhash Shankar

For Appellant: Shri Madhur Agrawal / Jay Bhansali, ARsFor Respondent: Shri Uma Shankar Prasad, (CIT DR)

Section 133ASection 139(1)Section 143(3)Section 801B(10)Section 801B(10)(c)

…(T) 172 / 49 SOT 67 (Ahmedabad) (URO), DCIT v Kamdhenu Builders and Developers / I.T.A no 7010/Mum/2010, dated-27/01/2016 (ITAT)(Mum), DIC Fine Chemicals (P.) Ltd. v. DCIT, Circle- 11(1), [2019] 177 ITD 672 (Kolkata -Trib.),Rajendra Pal Verma, v. ACIT (2019) 176 ITD 211 (Mum) (Trib.),ITO v. Nilima Abhijit Tannu. (2019) 177 ITD 308 (Mum) (Trib.) etc. 9.2 Therefore, in the background of above decisions and facts of the case, the denial of claim of deduction of the assessee made through revised return of income during the course of assessment proceedings and well before the passing of assessment order, is not tenab…

Kuldeep Singh Shekhawat, Kota vs. ITO W-2(1), Kota

In the result, the appeal of the assessee is allowed

ITA 701/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 Mar 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

For Appellant: Mr. Mahendra Gargieya, Adv., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR

Section 139(4)Section 143(3)Section 234ASection 250Section 54Section 54BSection 54F

…a). iv. CIT v. Manjula J. Shah [2011] 16 taxmann.com 42/ [2012] 204 Taxman 691/ [2013] 355 ITR 474 (Bom.). v. Mrs. Seema Sabharwal v. ITO [2018] 91 taxmann.com 2/169 ITD 319 (Chd. - Trib.). vi. Rajendra Pal Verma v. Asstt. CIT [2019] 104 taxmann.com 303/176 ITD 211 (Mum. - Trib.). vii. ITO v. Mrs. Pamela Pritam Ghoseh [IT Appeal No. 5644 (Mum.) of 2016, dated 27-7- 2018]. viii. Hasmukh N. Gala v. ITO [2017] 83 taxmann.com 49 (Mum. Trib.) 7. Ld. CIT (A) relied upon the decision of Hon'ble Jurisdictional High Court in the case of Humayun Suleman Merchant v. Chief CIT [2016] 73 taxmann.com 2/242 Taxman 18…

Deputy Commissioner of Income-Tax, Circle - 3, Pune vs. M/S. Vishram Developers, Pune

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg

Section 139(1)Section 139(5)Section 80ASection 80I

…ompass within its sweep, time limit provided for filing of 'return of income' by assessee under section 139(4) as well as revised return filed by him under section 139(5) - Held, yes -[Paras 8 and 10] [In favour of assessee] Rajendra Pal Verma, v. ACIT (2019) 176 ITD 211 (Mum) (Trib.) H. Whether since section 54/54F simply mentions that unutilised portion of capital gain on sale of capital asset should be deposited before date of furnishing return of tax under section 139, in such a situation, section 139 cannot be meant only section 139(1), but it means all sub-sections of section 139 - Held, yes - [Paras 14 and…