What is Navjivan Oil Mills v. CIT authority for?

Seized material obtained during a search operation must be read in its entirety, and the 'pick and choose' theory cannot be adopted when interpreting such material.

How many judgments cite Navjivan Oil Mills v. CIT?

75 judgments on BharatTax cite Navjivan Oil Mills v. CIT (124 Taxmann 392), spanning 2016 to 2026.

Which sections of the Income Tax Act does Navjivan Oil Mills v. CIT come up under?

It is most often cited in judgments turning on Section 148, Section 132, Section 147, Section 143(2), Section 143(3), Section 139(1).

Navjivan Oil Mills v. CIT (124 Taxmann 392)

KEWAL KRISHAN, CHANDIGARH,CHANDIGARH vs. JOA DCIT/ACIT/JCIT(OSD)(CENTRAL CIRCLE) 1, CHANDIGARH, CHANDIGARH

In the result, all the above appeals are partly allowed

ITA 1275/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh10 Mar 2026AY 2023-24

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं . / ITA No. 1269 To 1272/Chd/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Το 2023-24 Chandigarh Royale City Promoters बनाम JAO DCIT/ACIT/JCIT (OSD) Central Private Limited, Circle-1, Chandigarh-160017 SCO-44, Sector-20C, Chandigarh स्थायी लेखा सं./ PAN NO: AAECC3999H अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1273 Το 1275/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2020-21, 2021-22 & 2023-2

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 144BSection 148Section 151A

…finding of the CIT(A) is contradictory in the sense that the seized data had to be considered in totality and there is judgment of Gujarat High in the case of 'Panna Corporation' reported in 74 DTR 89 (Guj.) and in the case of Navjeevan Oil Mills, reported in 252 ITR 417, wherein, The Hon'ble Court has held that seized material cannot be dissected selectively, but must be considered in its entirety. The same view has been taken by the Hon'ble Supreme Court in the case of 'Bilhari Investment Pvt. Ltd.' 299 ITR 1, wherein, it has been held that, where the receipts and corresponding outings are matching, then the in…

KEWAL KRISHAN CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) (CENTRAL CIRCLE) 1, CHANDIGARH, CHANDIGARH

In the result, all the above appeals are partly allowed

ITA 1274/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh10 Mar 2026AY 2021-22

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 144BSection 148Section 151A

…finding of the CIT(A) is contradictory in the sense that the seized data had to be considered in totality and there is judgment of Gujarat High in the case of 'Panna Corporation' reported in 74 DTR 89 (Guj.) and in the case of Navjeevan Oil Mills, reported in 252 ITR 417, wherein, The Hon'ble Court has held that seized material cannot be dissected selectively, but must be considered in its entirety. The same view has been taken by the Hon'ble Supreme Court in the case of 'Bilhari Investment Pvt. Ltd.' 299 ITR 1, wherein, it has been held that, where the receipts and corresponding outings are matching, then the in…

KEWAL KRISHAN, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT JCIT (OSD)(CENTRAL CIRCLE)-1, CHANDIGARH., CHANDIGARH

In the result, all the above appeals are partly allowed

ITA 1273/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh10 Mar 2026AY 2020-21

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 144BSection 148Section 151A

…finding of the CIT(A) is contradictory in the sense that the seized data had to be considered in totality and there is judgment of Gujarat High in the case of 'Panna Corporation' reported in 74 DTR 89 (Guj.) and in the case of Navjeevan Oil Mills, reported in 252 ITR 417, wherein, The Hon'ble Court has held that seized material cannot be dissected selectively, but must be considered in its entirety. The same view has been taken by the Hon'ble Supreme Court in the case of 'Bilhari Investment Pvt. Ltd.' 299 ITR 1, wherein, it has been held that, where the receipts and corresponding outings are matching, then the in…

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH ,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

In the result, all the above appeals are partly allowed

ITA 1272/CHANDI/2025[2023-2024]Status: DisposedITAT Chandigarh10 Mar 2026AY 2023-2024

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 144BSection 148Section 151A

…finding of the CIT(A) is contradictory in the sense that the seized data had to be considered in totality and there is judgment of Gujarat High in the case of 'Panna Corporation' reported in 74 DTR 89 (Guj.) and in the case of Navjeevan Oil Mills, reported in 252 ITR 417, wherein, The Hon'ble Court has held that seized material cannot be dissected selectively, but must be considered in its entirety. The same view has been taken by the Hon'ble Supreme Court in the case of 'Bilhari Investment Pvt. Ltd.' 299 ITR 1, wherein, it has been held that, where the receipts and corresponding outings are matching, then the in…

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) CENTRAL CIRCLE-1, CHANDIGARH , CHANDIGARH

In the result, all the above appeals are partly allowed

ITA 1271/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh10 Mar 2026AY 2022-2023

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 144BSection 148Section 151A

…finding of the CIT(A) is contradictory in the sense that the seized data had to be considered in totality and there is judgment of Gujarat High in the case of 'Panna Corporation' reported in 74 DTR 89 (Guj.) and in the case of Navjeevan Oil Mills, reported in 252 ITR 417, wherein, The Hon'ble Court has held that seized material cannot be dissected selectively, but must be considered in its entirety. The same view has been taken by the Hon'ble Supreme Court in the case of 'Bilhari Investment Pvt. Ltd.' 299 ITR 1, wherein, it has been held that, where the receipts and corresponding outings are matching, then the in…

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT (OSD) CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

In the result, all the above appeals are partly allowed

ITA 1270/CHANDI/2025[2021-2022]Status: DisposedITAT Chandigarh10 Mar 2026AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं . / ITA No. 1269 To 1272/Chd/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Το 2023-24 Chandigarh Royale City Promoters बनाम JAO DCIT/ACIT/JCIT (OSD) Central Private Limited, Circle-1, Chandigarh-160017 SCO-44, Sector-20C, Chandigarh स्थायी लेखा सं./ PAN NO: AAECC3999H अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1273 Το 1275/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2020-21, 2021-22 & 2023-2

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 144BSection 148Section 151A

…finding of the CIT(A) is contradictory in the sense that the seized data had to be considered in totality and there is judgment of Gujarat High in the case of 'Panna Corporation' reported in 74 DTR 89 (Guj.) and in the case of Navjeevan Oil Mills, reported in 252 ITR 417, wherein, The Hon'ble Court has held that seized material cannot be dissected selectively, but must be considered in its entirety. The same view has been taken by the Hon'ble Supreme Court in the case of 'Bilhari Investment Pvt. Ltd.' 299 ITR 1, wherein, it has been held that, where the receipts and corresponding outings are matching, then the in…

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

In the result, all the above appeals are partly allowed

ITA 1269/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh10 Mar 2026AY 2020-2021

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 144BSection 148Section 151A

…finding of the CIT(A) is contradictory in the sense that the seized data had to be considered in totality and there is judgment of Gujarat High in the case of 'Panna Corporation' reported in 74 DTR 89 (Guj.) and in the case of Navjeevan Oil Mills, reported in 252 ITR 417, wherein, The Hon'ble Court has held that seized material cannot be dissected selectively, but must be considered in its entirety. The same view has been taken by the Hon'ble Supreme Court in the case of 'Bilhari Investment Pvt. Ltd.' 299 ITR 1, wherein, it has been held that, where the receipts and corresponding outings are matching, then the in…

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX,, CHENNAI

In the result, all the three appeals of the assessee stand allowed

ITA 1860/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Feb 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. Shiva Srinivas, CIT

Section 132Section 139(1)Section 143Section 147Section 44A

…exists. The Hon’ble Courts have consistently held that the findings of a search must be read holistically, not selectively, and that what is not found cannot be presumed to exist merely to support a theoretical addition. (Ref: Navjivan Oil Mills v. CIT [2001] 252 ITR 417 (Guj.)) 75. In the present case, the ld.AR contended that the search operations resulted in the recovery of no undisclosed cash, bullion, jewellery, or unexplained investment of any magnitude commensurate with the alleged suppressed sales. The limited investments in jewellery identified outside the books, aggregating about Rs.1,47,25,500/- acros…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7070/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jan 2026AY 2020-21

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri

Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…ignored the statement that the transaction of receiving the cash happened Assessment Year 2014-2015 to 2019-2020 once only and that too in assessment year 2018–19. For this proposition assessee relied upon the decision of the honourable Gujarat High Court in 252 ITR 417, 270 TTJ 70 65 TTJ 327 and 56 TTJ 460. The learned CIT – A with respect to these parties where statement of the director of the assessee recorded under section 132(4) during the search proceedings in which he has stated that loose sheet seized from his resident by assessee from vendors of the assessee, remain unchallenged. The amount mentioned in…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7069/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri

Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…ignored the statement that the transaction of receiving the cash happened Assessment Year 2014-2015 to 2019-2020 once only and that too in assessment year 2018–19. For this proposition assessee relied upon the decision of the honourable Gujarat High Court in 252 ITR 417, 270 TTJ 70 65 TTJ 327 and 56 TTJ 460. The learned CIT – A with respect to these parties where statement of the director of the assessee recorded under section 132(4) during the search proceedings in which he has stated that loose sheet seized from his resident by assessee from vendors of the assessee, remain unchallenged. The amount mentioned in…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7068/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri

Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…ignored the statement that the transaction of receiving the cash happened Assessment Year 2014-2015 to 2019-2020 once only and that too in assessment year 2018–19. For this proposition assessee relied upon the decision of the honourable Gujarat High Court in 252 ITR 417, 270 TTJ 70 65 TTJ 327 and 56 TTJ 460. The learned CIT – A with respect to these parties where statement of the director of the assessee recorded under section 132(4) during the search proceedings in which he has stated that loose sheet seized from his resident by assessee from vendors of the assessee, remain unchallenged. The amount mentioned in…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7067/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri

Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…ignored the statement that the transaction of receiving the cash happened Assessment Year 2014-2015 to 2019-2020 once only and that too in assessment year 2018–19. For this proposition assessee relied upon the decision of the honourable Gujarat High Court in 252 ITR 417, 270 TTJ 70 65 TTJ 327 and 56 TTJ 460. The learned CIT – A with respect to these parties where statement of the director of the assessee recorded under section 132(4) during the search proceedings in which he has stated that loose sheet seized from his resident by assessee from vendors of the assessee, remain unchallenged. The amount mentioned in…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7066/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri

Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…ignored the statement that the transaction of receiving the cash happened Assessment Year 2014-2015 to 2019-2020 once only and that too in assessment year 2018–19. For this proposition assessee relied upon the decision of the honourable Gujarat High Court in 252 ITR 417, 270 TTJ 70 65 TTJ 327 and 56 TTJ 460. The learned CIT – A with respect to these parties where statement of the director of the assessee recorded under section 132(4) during the search proceedings in which he has stated that loose sheet seized from his resident by assessee from vendors of the assessee, remain unchallenged. The amount mentioned in…

DCIT 3(1)(1),MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD, MUMBAI

ITA 7065/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Jan 2026AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri

Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…ignored the statement that the transaction of receiving the cash happened Assessment Year 2014-2015 to 2019-2020 once only and that too in assessment year 2018–19. For this proposition assessee relied upon the decision of the honourable Gujarat High Court in 252 ITR 417, 270 TTJ 70 65 TTJ 327 and 56 TTJ 460. The learned CIT – A with respect to these parties where statement of the director of the assessee recorded under section 132(4) during the search proceedings in which he has stated that loose sheet seized from his resident by assessee from vendors of the assessee, remain unchallenged. The amount mentioned in…

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7064/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Jan 2026AY 2014-15

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri

Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

…ignored the statement that the transaction of receiving the cash happened Assessment Year 2014-2015 to 2019-2020 once only and that too in assessment year 2018–19. For this proposition assessee relied upon the decision of the honourable Gujarat High Court in 252 ITR 417, 270 TTJ 70 65 TTJ 327 and 56 TTJ 460. The learned CIT – A with respect to these parties where statement of the director of the assessee recorded under section 132(4) during the search proceedings in which he has stated that loose sheet seized from his resident by assessee from vendors of the assessee, remain unchallenged. The amount mentioned in…

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

ITA 1882/CHNY/2025[2019-20]Status: DisposedITAT Chennai30 Dec 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT

Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय "ी जगदीश, लेखा सद के सम' BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., The Dy./Asst. Commissioner of (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) Central Circle-2(4), 6C, 6th Floor, Gaiety Palace I/L, Chennai. Blackers Road, Anna Road H.O., Chennai – 600 002. PAN: AAAC…

ACIT, CHENNAI vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

ITA 1879/CHNY/2025[2022-23]Status: DisposedITAT Chennai30 Dec 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT

Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय "ी जगदीश, लेखा सद के सम' BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., The Dy./Asst. Commissioner of (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) Central Circle-2(4), 6C, 6th Floor, Gaiety Palace I/L, Chennai. Blackers Road, Anna Road H.O., Chennai – 600 002. PAN: AAAC…

ACIT, NUNGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

ITA 1876/CHNY/2025[2019-20]Status: DisposedITAT Chennai30 Dec 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By : Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 13.10.2025 घोषण की तारीख / Date Of Pronouncement : 30.12.2025 :- 2 -:

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT

Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अधिकरण 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ मप्सनीय श्री मनु कुमार गिरि, न्यायिक सदस्य एवं मप्सनीय श्री जगदीश, लेख सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON'BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner of Income Tax, Central Circle-2(4), Chennai. 6C, 6th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai…

ACIT, NUNAGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

ITA 1874/CHNY/2025[2016]Status: DisposedITAT Chennai30 Dec 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner Of Central Circle-2(4), 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Integrated Service Point Ltd., Income Tax, Central Circle-2(4), Chennai. (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख / Date Of Pronouncement 13.10.2025 30.12.2025 - : 2 -:

For Appellant: Mr. Y. Sridhar, FCA

Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अधिकरण 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ मजनीय श्री मनु कुमार गिरि, न्यायिक सदस्य एवं मजनीय श्री जगदीश, लेख सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON'BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner of Central Circle-2(4), 6C, 6th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. P…

RAKESHKUMAR MAHENDRAKUMAR SHAH,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(3), AHMEDABAD

The appeal of the assessee stand dismissed, and the order of the CIT(Appeals) is hereby affirmed in toto

ITA 1724/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1713/Ahd/2024 (Assessment Year: 2022-23) Assistant Commissioner of Vs. Rakeshkumar Mahendrakumar Income Tax, Shah, Central Circle-1(3), B-301, Aaryavrat Skies, Ahmedabad Nehrunagar, Ambawadi, Ahmedabad-380015 [PAN No.APUPS9580G] (Appellant) .. (Respondent) I.T.A. No.1724/Ahd/2024 (Assessment Year: 2022-23) Rakeshkumar Mahendrakumar Vs. Assistant Commissioner of Shah, Income Tax, B-301, Aaryavrat Skies, Central Circle-1(3), Nehrunagar, Ambawadi, Ahmedabad Ahmedabad-…

Navjivan Oil Mills v. CIT

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Judgments citing Navjivan Oil Mills v. CIT

KEWAL KRISHAN, CHANDIGARH,CHANDIGARH vs. JOA DCIT/ACIT/JCIT(OSD)(CENTRAL CIRCLE) 1, CHANDIGARH, CHANDIGARH

KEWAL KRISHAN CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) (CENTRAL CIRCLE) 1, CHANDIGARH, CHANDIGARH

KEWAL KRISHAN, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT JCIT (OSD)(CENTRAL CIRCLE)-1, CHANDIGARH., CHANDIGARH

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH ,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) CENTRAL CIRCLE-1, CHANDIGARH , CHANDIGARH

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT (OSD) CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

CHANDIGARH ROYALE CITY PROMOTERS PRIVATE LIMITED, CHANDIGARH,CHANDIGARH vs. JAO DCIT/ACIT/JCIT(OSD) CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX,, CHENNAI

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

DCIT 3(1)(1),MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD, MUMBAI

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

ACIT, CHENNAI vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

ACIT, NUNGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

ACIT, NUNAGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

RAKESHKUMAR MAHENDRAKUMAR SHAH,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(3), AHMEDABAD