P.K. Parikh HUF v. ITO

161 Taxmann.com 22Reported decision2024#22909 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JB Section 143(1)Section 234A Section 234B Section 234C Section 250 Section 29 Section 37(1)

Issues it is cited on

actual payment basis tax benefit violation of natural justice interest under section 234a interest under section 234b mercantile system of accounting admission of additional evidence section 29 section 43b section 234b section 234a section 43

Judgments citing P.K. Parikh HUF v. ITO

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 199/JPR/2025[2022-23]Status: DisposedITAT Jaipur12 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 438Section 43B

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकरअपील सं. / ITA Nos.197 to 199/JP/2025 निर्धारणवर्ष / Assessment Years : 2019-20, 2021-22 & 2022-23 Ahluwalia Erectors & Fabricators DCIT/ACIT Private Limited Vs. Circle-02, E-77 Road No. 4, P.I.P. Kota Kota S.O Indrapura स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAHCA0089K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri M…

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 198/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकरअपील सं. / ITA Nos.197 to 199/JP/2025 निर्धारणवर्ष / Assessment Years : 2019-20, 2021-22 & 2022-23 Ahluwalia Erectors & Fabricators Private Limited E-77 Road No. 4, P.I.P. Kota S.O Indrapura बनाम DCIT/ACIT Vs. Circle-02, Kota स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAHCA0089K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh…

Ahluwalia Erectors & Fabricators Private Limited, Kota vs. DCIT/ACIT Cir-2, Kota

In the result the appeal of

ITA 197/JPR/2025[2019-20]Status: DisposedITAT Jaipur12 Nov 2025AY 2019-20

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 438Section 43B

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR डा० एस. सीतालक्ष्मी न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकरअपील सं. / ITA Nos.197 to 199/JP/2025 निर्धारणवर्ष / Assessment Years : 2019-20, 2021-22 & 2022-23 Ahluwalia Erectors & Fabricators Private Limited E-77 Road No. 4, P.I.P. Kota S.O Indrapura बनाम DCIT/ACIT Vs. Circle-02, Kota स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:AAHCA0089K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: S…