Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure Ltd. v. Dy. CIT

263 Taxmann 366High Court2019#12523 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 147Section 10AASection 115JBSection 143(3)Section 40A(2)(b)Section 69CSection 148Section 151

Issues it is cited on

initial assessment yearfresh tangible materialfull and true disclosurebeyond four yearssection 151(2)section 10aacomputer softwaremere change of opinionsection 144c(1)section 10asection 17borrowed satisfaction

Judgments citing Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure Ltd. v. Dy. CIT

M/S. Jagmag Mercantiles Private Limited, Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the both the appeals of the assessee are allowed

ITA 709/KOL/2025[2014-15]Status: DisposedITAT Kolkata14 Jan 2026AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

M/S. Jagmag Mercantiles Private Limited., Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the both the appeals of the assessee are allowed

ITA 708/KOL/2025[2013-14]Status: DisposedITAT Kolkata14 Jan 2026AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-4(4), Mumbai

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax-Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax- Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Pandesara Infrastructure Ltd v. Dy. CIT (2019) 263 (Bom.) Pandesara Infrastructure Ltd. v. Dy. CIT (263 Taxmann 366) — Cited in 8 Judgments | BharatTax