PCIT, Central-11 v. Harsh International Pvt. Ltd.

128 Taxmann.com 88High Court2021#11047 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,375 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(3)Section 271(1)(c)Section 45Section 50C

Judgments citing PCIT, Central-11 v. Harsh International Pvt. Ltd.

M/S. Small Industries Development Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(3)1, Mumbai

In the result, both appeals by the assessee are allowed

ITA 527/MUM/2026[2015-16]Status: DisposedITAT Mumbai15 Apr 2026AY 2015-16

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Vinita Shah, ARFor Respondent: Shri Anurag Tripathi, SR. AR
Section 115Section 143(3)Section 158ASection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.526 & 527/Mum./2026 (Assessment Years : 2014-15 & 2015-16) M/s. Small Industries Development Bank of India, Swavalamban Bhawan, C-11 G-Block, Bandra Kurla Complex, ……………. Appellant Bandra East, Mumbai – 400051 PAN : AABCS3480N v/s Deputy Commissioner of Income Tax, Circle 3(3)(1), Aayakar Bhawan, M.K. Marg, ……………. Respondent New Marine Lines, Mumbai – 400020 Assessee by : Ms. Vinita Shah, AR Revenue by : Shri Anurag Tripathi, SR. AR Date of Hearing – 09/…

M/S. Small Industries Development Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(3)1, Mumbai

In the result, both appeals by the assessee are allowed

ITA 526/MUM/2026[2014-15]Status: DisposedITAT Mumbai15 Apr 2026AY 2014-15

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Vinita Shah, ARFor Respondent: Shri Anurag Tripathi, SR. AR
Section 115Section 143(3)Section 158ASection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.526 & 527/Mum./2026 (Assessment Years : 2014-15 & 2015-16) M/s. Small Industries Development Bank of India, Swavalamban Bhawan, C-11 G-Block, Bandra Kurla Complex, ……………. Appellant Bandra East, Mumbai – 400051 PAN : AABCS3480N v/s Deputy Commissioner of Income Tax, Circle 3(3)(1), Aayakar Bhawan, M.K. Marg, ……………. Respondent New Marine Lines, Mumbai – 400020 Assessee by : Ms. Vinita Shah, AR Revenue by : Shri Anurag Tripathi, SR. AR Date of Hearing – 09/…

T.L. Sritharan, Chennai vs. ACIT, Ncc-14, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 2634/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2634/Chny/2025 िनधा;रण वष; /Assessment Year: 2014-15 T.L. Sritharan, The Asst. Commissioner Of New No.13, Old No.1, Vs. Income Tax, Swaminathan Street, Non Corporate Circle-14, West Mambalam, Chennai. Chennai – 600 033. Pan: Aepps 6766J

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri R.Raghupathy, Addl.CIT
Section 143(3)Section 271(1)(c)Section 45Section 50C

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम) BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2634/Chny/2025 िनधा;रण वष; /Assessment Year: 2014-15 T.L. Sritharan, The Asst. Commissioner of New No.13, Old No.1, Vs. Income Tax, Swaminathan Street, Non corporate circle-14, West mambalam, Chennai. Chennai – 600 033. PAN: AEPPS 6766J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri R. Sivaraman, Advocate IJथ" की ओर से /Respondent by…

Penta Media Graphics Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 1402/CHNY/2015[2000-01]Status: DisposedITAT Chennai10 May 2023AY 2000-01

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1402/Chny/2015 िनधा"रण वष"/Assessment Year: 2000-01 M/S. Penta Media Graphics Ltd., The Deputy Commissioner Of ‘Taurus’, No. 25, First Main Road, Vs. Income Tax, Media Circle I, Room No. 311, 3Rd Floor, New Block, United India Colony, Kodambakkam, Chennai 600 024. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. [Pan: Aaacp1647B] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Baskar, Advocate & : Smt. Sree Valli Lakshmi, Advocate ""थ" की ओर से/Respondent By None [Dept. Letter Submission] : सुनवाई की तारीख/ Date Of Hearing 12.04.2023 : घोषणा की तारीख /Date Of Pronouncement : 10.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai Dated 30.03.2015 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.1402/Chny/2015 िनधा"रण वष"/Assessment Year: 2000-01 M/s. Penta Media Graphics Ltd., The Deputy Commissioner of ‘TAURUS’, No. 25, First Main Road, Vs. Income Tax, Media Circle I, Room No. 311, 3rd Floor, New Block, United India Colony, Kodambakkam, Chennai 600 024. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. [PAN: AAACP1647B] (अपीलाथ" /App…

The DCIT, Central Circle-2, Baroda vs. Rubamin Limited., Baroda

In the result, appeal filed by the Revenue is hereby dismissed

ITA 196/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2007-08
For Appellant: Shri Rakesh Jha, Sr. D.RFor Respondent: Ms. Amrin Pathan, A.R
Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2007-08 The DCIT, Rubamin Limited, Central Circle-2, 2nd Floor, Ahmedabad Vs Synergy House, Subhanpura Road, (Appellant) Subhanpura, Baroda-390023 PAN: AAACR8758H (Respondent) Appellant by : Shri Rakesh Jha, Sr. D.R. Respondent by : Ms. Amrin Pathan, A.R Date of hearing : 27-09-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Revenue against order dated 28.11.2018 passe…

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1863/AHD/2019[2006-07]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2006-07
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1862/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2005-06
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1861/AHD/2019[2004-05]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2004-05
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

Gujarat Power Corporation Limited-Gpcl, Ahmedabad vs. The ACIT, Gandhinagar Circle, Gandhinagar

In the result, appeals filed by the Assessee are hereby allowed

ITA 1860/AHD/2019[2003-04]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2003-04
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 1860 to 1863/Ahd/2019 Assessment Years: 2003-04 to 2006-07 Gujarat Power The ACIT, Corporation Ltd. Gandhinagar Circle, 7th Floor, Regency Vs Gandhinagar Plaza, Opp. Rahul (Respondent) Tower, Nr. Madhur Hall, Anandnagar Cross Road, Satellite, Ahmedabad-380015 PAN: AAACG5596J (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Adv. & Ms. Urvashi Sodhan, A.R. Respondent by : Shri Vidhyut Trivedi, Sr.D.R. Date of hearing : 01-09-2022 Date of pronounc…

PCIT, Central-11 v. Harsh International Pvt. Ltd. (128 Taxmann.com 88) — Cited in 9 Judgments | BharatTax