How many judgments cite PCIT, Kanpur v. Surya Merchants Ltd.?

47 judgments on BharatTax cite PCIT, Kanpur v. Surya Merchants Ltd. (72 Taxmann.com 16), spanning 2016 to 2026.

Which sections of the Income Tax Act does PCIT, Kanpur v. Surya Merchants Ltd. come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(1), Section 1961, Section 90, Section 154, Section 250.

PCIT, Kanpur v. Surya Merchants Ltd.

72 Taxmann.com 16High Court2016#2460 most cited

What is PCIT, Kanpur v. Surya Merchants Ltd. authority for?

The filing of an audit report along with the return of income is directory and not mandatory, meaning non-compliance does not automatically invalidate the return.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

PCIT · Kanpur vs Surya Merchants Ltd · filing of audit report · directory vs mandatory · section 139 · tax return · Allahabad High Court

Sections most often in play

Section 139(1)Section 143(1)Section 1961 Section 90 Section 154 Section 250 Section 90A Section 10A(5)

Issues it is cited on

section 295 section 90a azadi bachao andolan section 91 section 90(2)foreign tax credit section 139(5)section 80ac section 80a tax treaty section 90 section 119(2)(b)

Judgments citing PCIT, Kanpur v. Surya Merchants Ltd.

M/S Amrapali Exports, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the ground No

ITA 454/JPR/2019[2013-14]Status: DisposedITAT Jaipur05 Jan 2021AY 2013-14

For Appellant: Sh. P. C. Bafna (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 10ASection 143(3)Section 145(3)Section 147Section 148Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 454/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke M/s Amrapali Exports DCIT, Vs. G-40, SEZ, Phase-II, Circle-02, Sitapura Industrial Area, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKFA0905E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Bafna (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

M/S Golden Gate Propeties Ltd vs. DCIT

In the result, the appeal by the assessee is treated as partly allowed

ITA 733/BANG/2013[2009-10]Status: DisposedITAT Bangalore14 Jun 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2009-10

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru

Section 115JSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 M/s. Golden Gate Properties Ltd., Vs. The Deputy Commissioner of # 820, Golden House, 80 Feet Road, Income Tax, Koramangala 8th Block, Circle 11(3), Bangalore – 560 095. Bangalore. PAN: AAACG 5248H APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.06.2019 Date of Pronouncement : 14.06.2019 O R D E R Per N V Vasudevan, Vice President This…

Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Port & Special Economic Zone Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3482/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11

Section 143(3)Section 80Section 80I

…CO Nos. 25 and 26/Ahd/ 2015 ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Dy Commissioner of Income Tax Circle 1, Ahmedabad ……………………..Appellant Vs Adani Ports and Special Economic Zone Ltd ……………..…........Respondent Adani House, Mithakali Six Road, Navrangpura, Ahmedabad 380 015 [PAN: AAACG7917K] CO Nos. 25 and 26/Ahd/ 2015 In ITA No.: 3481 and 3482/Ahd/14 Assessment year: 2009-10 and 2010-11 Ada…

Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Port & Special Economic Zone Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3481/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10

Section 143(3)Section 80Section 80I

Goghat Thana Large Sized Primary Cooperative Agricultural Marketing Society Ltd., Hooghly vs. ACIT, Cir-1, Hooghly

In the result, the appeal of the assessee is allowed

ITA 1872/KOL/2017[2012-13]Status: DisposedITAT Kolkata30 Nov 2018AY 2012-13

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 1872 /Kol/2017 Assessment Year : 2012-13 M/S Goghat Thana Large Sized Primary -Vs- Acit, Circle-1, Hooghly Cooperative Agricultural Marketing Society Ltd. [Pan: Aaalg 0062 E ] (Appellant) (Respondent)

For Appellant: Shri P.K. Roy, AdvocateFor Respondent: Shri P.K. Srihari, CIT DR

Section 143(3)Section 263Section 36(1)(vii)Section 40A(7)(a)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri A T Varkey, JM, & Shri M.Balaganesh, AM] I.T.A No. 1872 /Kol/2017 Assessment Year : 2012-13 M/s Goghat Thana Large Sized Primary -vs- ACIT, Circle-1, Hooghly Cooperative Agricultural Marketing Society Ltd. [PAN: AAALG 0062 E ] (Appellant) (Respondent) For the Appellant : Shri P.K. Roy, Advocate For the Respondent : Shri P.K. Srihari, CIT DR Date of Hearing : 27.11.2018 Date of Pronouncement : 30.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Principal Commissioner of…

The DCIT, Circle-1, Ahmedabad vs. Ascendum Solutions (India) Pvt. Ltd., Ahmedabad

In the result, the appeal is dismissed

ITA 429/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad25 Sept 2017AY 2009-10

Section 10Section 10ASection 143(3)Section 195Section 40

…I.T.A. No.4 29/Ah d/1 4 Assessme nt year: 20 09- 10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD I BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] I.T.A. No.429/Ahd/14 Assessment year: 2009-10 Deputy Commissioner of Income Tax Circle 1, Ahmedabad ............…………….Appellant Vs. Ascendum Solutions India Pvt Ltd ……..….…….…Respondent 19, Akshat Kayan Society Mithakali, Navarangpura, Ahmedabad 380 009 [PAN: AAAGCA8236M] Appearances by: V K Singh for the appellant Ira R Kapoor for the respondent Date of concluding the hearing : July 14, 2017 Date of pronouncing the order : September 25,…

ITO 2(1)(4), Mumbai vs. Anthelio Business Technologies P.Ltd, Navi Mumbai

In the result, appeal filed by the Revenue in ITA No

ITA 976/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Dec 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 976/Mum/2015 ("नधा"रण वष" / Assessment Year : 2010-11) Ito – 2(1)(4), M/S Anthelio Business बनाम/ Room No. 553, 5 Th Floor, Technologies Pvt. Ltd., V. Aayakar Bhavan, 3Rd Floor, M.K. Road, Exchange House, Mumbai – 400 020. Building -8 (105), Sector 2, Millenium Business Park, Mahape, Navi Mumbai, Pin 400 701. "थायी लेखा सं./Pan : Aadcc2554M (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Jasbir Chouhan,CIT-

Section 10BSection 143(3)Section 144C(5)Section 195Section 40

…आयकर अपील"य अ"धकरण “L” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 976/Mum/2015 ("नधा"रण वष" / Assessment Year : 2010-11) ITO – 2(1)(4), M/s Anthelio Business बनाम/ Room No. 553, 5 th floor, Technologies Pvt. Ltd., v. Aayakar Bhavan, 3rd Floor, M.K. Road, Exchange House, Mumbai – 400 020. Building -8 (105), Sector 2, Millenium Business Park, Mahape, Navi Mumbai, Pin 400 701. "थायी लेखा सं./PAN : AADCC2554M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) CO No. 51/Mum/2015 (Arisi…