PCIT v. Ganesh Plantation Ltd.

134 Taxmann.com 149High Court2022#10172 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 68Section 147Section 148Section 115BBESection 143(3)Section 132Section 131(1A)Section 133(6)

Issues it is cited on

proximate nexussection 131(1a)live linkaddition under section 68share application moneysection 36(1)(iii)addition u/s 68loose papersregular assessmentaccommodation entryunexplained cash creditcommissioner (appeals)

Judgments citing PCIT v. Ganesh Plantation Ltd.

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

ITA 2225/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2018-19
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos: 2224 & 2225/Ahd/2025 Assessment Years: 2016-17 & 2018-19 Prolife Industries Ltd. The ITO 213, GIDC, Panoli, Ward-3(1)(1), Ankleshwar Vs Ahmedabad Gujarat-394116 PAN: AAACR9172R (Appellant) (Respondent) Assessee Represented: Shri Kunal Shangvi, A.R. Revenue Represented: Shri Abhijit, Sr. D.R. Date of hearing : 09-03-2026 Date of pronouncement : 08 -04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee as…

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

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

ITA 2224/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2016-17
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos: 2224 & 2225/Ahd/2025 Assessment Years: 2016-17 & 2018-19 Prolife Industries Ltd. The ITO 213, GIDC, Panoli, Ward-3(1)(1), Ankleshwar Vs Ahmedabad Gujarat-394116 PAN: AAACR9172R (Appellant) (Respondent) Assessee Represented: Shri Kunal Shangvi, A.R. Revenue Represented: Shri Abhijit, Sr. D.R. Date of hearing : 09-03-2026 Date of pronouncement : 08 -04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee as…

DCIT CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. CRYSTAL CERAMIC INDUSTRIES LIMITED, AHMEDABAD

In the result, the appeals filed by the Revenue in ITA Nos

ITA 860/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 682, 859 & 860/Ahd/2024 Asst. Years: 2013-14, 2015-16 & 2016-17 Crystal Ceramics The DCIT Industries Limited Central Circle-1(1), 338/9 Rajpark Society, Vs Ahmedabad B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 Gujarat PAN: AADCC2915L The DCIT Vs Crystal Ceramics Central Circle-1(1), Industries Limited Ahmedabad 338/9 Rajpark Society, B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 (Appellant) Gujarat PAN: AADCC2915L (Respondent) Assessee…

DCIT CENTRAL CIRCLE 1(1) AHMEDABAD, AHMEDABAD vs. CRYSTAL CERAMIC INDUSTRIES LIMITED, AHMEDABAD

In the result, the appeals filed by the Revenue in ITA Nos

ITA 859/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 682, 859 & 860/Ahd/2024 Asst. Years: 2013-14, 2015-16 & 2016-17 Crystal Ceramics The DCIT Industries Limited Central Circle-1(1), 338/9 Rajpark Society, Vs Ahmedabad B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 Gujarat PAN: AADCC2915L The DCIT Vs Crystal Ceramics Central Circle-1(1), Industries Limited Ahmedabad 338/9 Rajpark Society, B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 (Appellant) Gujarat PAN: AADCC2915L (Respondent) Assessee…

CRYSTAL CERAMICS INDUSTRIES LIMITED,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeals filed by the Revenue in ITA Nos

ITA 682/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 682, 859 & 860/Ahd/2024 Asst. Years: 2013-14, 2015-16 & 2016-17 Crystal Ceramics The DCIT Industries Limited Central Circle-1(1), 338/9 Rajpark Society, Vs Ahmedabad B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 Gujarat PAN: AADCC2915L The DCIT Vs Crystal Ceramics Central Circle-1(1), Industries Limited Ahmedabad 338/9 Rajpark Society, B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 (Appellant) Gujarat PAN: AADCC2915L (Respondent) Assessee…

MYSTICAL CONSTRUCTIONS PRIVATE LIMITED,MUMBAI vs. DCIT CIRCLE 5(2)(1), MUMBAI

In the result, the appeal is Allowed

ITA 5222/MUM/2024[2011-12]Status: DisposedITAT Mumbai02 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawalι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt Ltd Constructions A 603, A1 Akbar Bldg, Pe Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 Pan - Aaccn5191N (Appellant) Vs Dcit, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee By Ms. Simran Dhawan A/W Mr. Ravi Gantara Revenue By Shri Umashankar Prasad, Cit Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 02.02.2026 Order Per: Shri. Sandeep Gosain, J.M.: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dt. 06.08.2025 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The

Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 271(1)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Ι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt ltd Constructions A 603, A1 Akbar Bldg, PE Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 PAN - AACCN5191N (Appellant) Vs DCIT, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee by Ms. Simran Dhawan a/w Mr. Ravi Gantara Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 04.11.2025 Date of Pronouncement 02.02.2026 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee cha…

DCIT, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. NAVNIRMAN CO OP. BANK LTD, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 1974/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 May 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1974/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 The Dcit Navnirman Co-Op. Bank Ltd. बनाम/ Circle-2(1)(1) Navnirman Bhawan V/S. Ahmedabad – 380 015 Opp. Hdfc Bank Ahmedabad City Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aabfn 2975 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Hem Chhajed, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 13/05/2025 घोषणा की तारीख /Date Of Pronouncement: 20/05/2025

For Appellant: Shri Hem Chhajed, ARFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 143(2)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “सी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.1974/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 The DCIT Navnirman Co-op. Bank Ltd. बनाम/ Circle-2(1)(1) Navnirman Bhawan v/s. Ahmedabad – 380 015 Opp. HDFC Bank Ahmedabad City Ahmedabad – 380 009 "थायी लेखा सं./PAN: AABFN 2975 L (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee by : Shri Hem Chhajed, AR Revenue by : Sh…

MANSUKHBHAI BABUBHAI DHADUK,SURAT vs. ITO, WARD 3(3)(3), SURAT

In the result, appeal of the assessee is allowed for statistical purpose

ITA 992/SRT/2024[2016-17]Status: DisposedITAT Surat13 May 2025AY 2016-17

Bench: Shripawan Singhand Shri Bijayananda Prusethआयकरअपीलसं./Ita No.992/Srt/2024 Assessment Year: (2016-17) (Physical Hearing) Mansukhbhai Babubhai Dhaduk Vs. The Ito, 16, Dharmajivan Society, Ward-3(3)(3), Opp. New Chopati, Varachha Surat Road, Surat. 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abzpd0899G (Appellant) (Respondent)

Section 115BSection 250Section 68Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.992/SRT/2024 Assessment Year: (2016-17) (Physical Hearing) Mansukhbhai Babubhai Dhaduk Vs. The ITO, 16, Dharmajivan society, Ward-3(3)(3), Opp. New Chopati, Varachha Surat Road, Surat. 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABZPD0899G (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by ShriMukesh Jain, Sr. DR. Date of Hearing 11/03/2025 Date of Pronouncement 13/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appea…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SOHAM COMMODITIES PVT. LTD, AHMEDABAD

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

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. PIYUSH SUBODHBHAI JHAVERI, AHMEDABAD

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

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

PCIT v. Ganesh Plantation Ltd. (134 Taxmann.com 149) — Cited in 10 Judgments | BharatTax