Patel Alloy Steel Co. (P.) Ltd. v. PCIT

103 Taxmann.com 432Supreme Court of India2019#18612 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 40A(2)(b)Section 68

Judgments citing Patel Alloy Steel Co. (P.) Ltd. v. PCIT

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Anand Nvh Products Pvt Ltd, Delhi

ITA 3612/DEL/2024[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 3612/Del/2024, A.Y.2016-17 Deputy Commissioner of Income Tax, Circle -1(1), C. R. Building, I. P. Estate New Delhi (Appellant) Vs. Anand NVH Products Private Limited, F-3/5, Vasant Vihar, New Delhi PAN: AAECA0297J (Respondent) Appellant by Respondent by Sh. Ajay Kumar Arora, Sr.DR Sh. Mukesh Butani, Advocate Sh. Saurabh Nandy, Advocate Ms. Drishti Goyal, Advocate Date of Hearing 01/07/2025 Date of Pronouncement 26/09/2025 ORDER PER AVDHESH KUMAR MI…

M/S. Trinity Global Enterprises Ltd., Jaipur vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2122/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Jan 2024AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rajkumar Gupta, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 133(6)Section 142(1)Section 40A(2)(b)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2122/Del/2016 : Asstt. Year: 2011-12 M/s Trinity Global Enterprises Ltd., Vs Income Tax Officer, A-23, Mandakni Enclave, Alaknanda, Ward-16(4), New Delhi-110019 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACH2288N Assessee by : Sh. Rajkumar Gupta, CA & Sh. J. P. Sharma, CA Revenue by : Sh. Subhra J. Chakraborty, CIT-DR Date of Hearing: 09.01.2024 Date of Pronouncement: 12.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been fil…

A.K.Multimetals Private Limited, Mandi Gobindgarh vs. ACIT, Circle, Mandi Gobind Garh

In the result, appeal of the Assessee is allowed

ITA 251/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh27 Apr 2022AY 2017-18
For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 40A(2)(b)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी सुधांशु "ीवा"तव, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI. SUDHANSHU SRIVASTAVA, JM (Through Virtual Hearing) आयकर अपील सं./ ITA No. 251/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 M/s. A.K Multimetals Private Limited ACIT, Cir- G Garh, Railway Road, बनाम A-1 Focal Point Mandi Sirhind Punjab-140406 Gobindgarh, Punjab-147301. "थायी लेखा सं./PAN No: AACCA6026F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Jaspal Sharma, Advocate राज"व…

The DCIT, Circle-3(1)(1), Ahmedabad vs. M/S. Patel Alloy Steel Co. Pvt. Ltd., Ahmedabad

In the result, the appeal filed by revenue is dismissed

ITA 2340/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Feb 2021AY 2014-15
For Appellant: Shri Tushar Hemani, Sr. A.RFor Respondent: Shri L.P. Jain, Sr. D.R
Section 143(2)Section 143(3)Section 145ASection 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member ITA No. 2340 /Ahd/2017 Assessment Year 2014-15 The DCIT, M/s. Patel Alloys Steel Circle-3(1)(1), Pvt. Ltd. 297/300, Ahmedabad Vs Phase-II, GIDC Vatva, (Appellant) Ahmedabad-382440 PAN: AABCP2984J (Respondent) Revenue by: Shri L.P. Jain, Sr. D.R. Assessee by: Shri Tushar Hemani, Sr. A.R. With Shri P.B. Parmar, A.R. Date of hearing : 07-01-2021 Date of pronouncement : 01-02-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue’s a…