PCIT v. KGY Glass Industries (P.) Ltd.

156 Taxmann.com 18High Court2023#11144 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 139(1)Section 115BACSection 143(1)Section 115BAASection 115BBASection 119(2)(b)Section 250Section 11(2)

Issues it is cited on

section 115bbasection 115bacsection 115baasection 80jinitial assessment yeardomestic companysection 11(2)section 119(2)section 119(2)(b)section 139(4)section 115btnmm

Judgments citing PCIT v. KGY Glass Industries (P.) Ltd.

Bhagwandas Surajkaran Somani HUF, Thane vs. Income Tax Officer, Thane

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

ITA 8629/MUM/2025[2022-2023]Status: DisposedITAT Mumbai16 Feb 2026AY 2022-2023

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Bhagwandas Surajkaran 8628/Mum/2025 2021-22 Somani HUF, Income Tax Officer, 26, Radhakrishna Circle-1, Soham Gardens, Qureshi Mansion, 8629/Mum/2025 2022-23 Manpada, Gokhale Road, Thane West, Thane West, Maharashtra-400601 Maharashtra. 8627/Mum/2025 2023-24 [PAN: AANHS8839N] For Assessee : Ms. Dinkle Haria For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 11-02-2026 Date of Pronouncement : 16-02-2026 O R D…

Bhagwandas Surajkaran Somani HUF, Thane vs. Income Tax Officer, Thane

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

ITA 8628/MUM/2025[2021-2022]Status: DisposedITAT Mumbai16 Feb 2026AY 2021-2022

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Bhagwandas Surajkaran 8628/Mum/2025 2021-22 Somani HUF, Income Tax Officer, 26, Radhakrishna Circle-1, Soham Gardens, Qureshi Mansion, 8629/Mum/2025 2022-23 Manpada, Gokhale Road, Thane West, Thane West, Maharashtra-400601 Maharashtra. 8627/Mum/2025 2023-24 [PAN: AANHS8839N] For Assessee : Ms. Dinkle Haria For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 11-02-2026 Date of Pronouncement : 16-02-2026 O R D…

Bhagwandas Surajkaran Somani HUF, Thane vs. Income Tax Officer, Thane

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

ITA 8627/MUM/2025[2023-2024]Status: DisposedITAT Mumbai16 Feb 2026AY 2023-2024

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Ms. Dinkle HariaFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 115B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H(SMC)” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Bhagwandas Surajkaran 8628/Mum/2025 2021-22 Somani HUF, Income Tax Officer, 26, Radhakrishna Circle-1, Soham Gardens, Qureshi Mansion, 8629/Mum/2025 2022-23 Manpada, Gokhale Road, Thane West, Thane West, Maharashtra-400601 Maharashtra. 8627/Mum/2025 2023-24 [PAN: AANHS8839N] For Assessee : Ms. Dinkle Haria For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 11-02-2026 Date of Pronouncement : 16-02-2026 O R D…

Jayantilal Moolchand Vanigota, Mumbai vs. ITO Ward, 42(2)(3), Mumbai

In the result, grounds of appeal raised by assessee are allowed

ITA 5835/MUM/2025[2023-24]Status: DisposedITAT Mumbai27 Jan 2026AY 2023-24

Bench: Shri Pawan Singh(Physical Hearing) Jayantilal Moolchand Vanigota Ito,Ward-42(2)(3), Mumbai 1602, Aaditya Tower, B-Wing, Vs 753, Kautilya Bhavan, Bandra V.P. Road, Girgaon, Kurla Complex, Bandra (East), Mumbai – 400007. Mumbai – 400051. [Pan No. Abtpv9460D] Appellant / Assessee Respondent / Revenue

Section 115BSection 139(1)Section 254(1)Section 80A(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Jayantilal Moolchand Vanigota ITO,Ward-42(2)(3), Mumbai 1602, Aaditya Tower, B-Wing, Vs 753, Kautilya Bhavan, Bandra V.P. Road, Girgaon, Kurla Complex, Bandra (East), Mumbai – 400007. Mumbai – 400051. [PAN No. ABTPV9460D] Appellant / Assessee Respondent / Revenue Assessee by Shri R.C. Modi a/w Ms. Ketki Rajeshirke, CA Revenue by Shri B. Laxmikanth, Sr. DR Date of institution of appeal 23.09.2025 Date of hearing 27.01.2026 Date of pronouncement 27.01.2026 Order under section 254(1) of Income Tax…

Staubli Tec Systems India Private Limited, Mumbai vs. Income-Tax Officer, Ward 11(2)(1), Mumbai

In the result, grounds of appeal

ITA 3968/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Pawan Singh& Smt Renu Jauhri(Physical Hearing) Staubli Tec Systems India Private Ito Ward-11(2)(1), Limited, Khata No. 2782, Site No. 7, Vs 4Th Floor, Aayakar Bhawan, Pid No.-003, W0487-2, Yelahanka, M.K. Road, New Town Bangalore, Karnataka Mumbai-400020, [Pan: Aarcs 0744 D] Appellant / Assessee Respondent / Revenue

Section 11Section 115BSection 154Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) Staubli Tec Systems India Private ITO Ward-11(2)(1), Limited, Khata No. 2782, Site No. 7, Vs 4th Floor, Aayakar Bhawan, PID No.-003, W0487-2, Yelahanka, M.K. Road, New Town Bangalore, Karnataka Mumbai-400020, [PAN: AARCS 0744 D] Appellant / Assessee Respondent / Revenue Assessee by Shri Ketan Ved with Abdulkadir Jawadwala Advocates Revenue by Shri Swapnil Choudhary, Sr. DR Date of Institution 08.08.2024 Date of hearing 30.09.2025 Date of pronouncement 31.10.2025…

Pukhraj Singh Gujral, Chandigarh vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 637/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh16 Apr 2025AY 2022-23

Bench: Final Hearing

For Appellant: Shri Yogesh Monga, C.A (Virtual)For Respondent: Dr Ranjeet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 637 /Chd/2024 िनधा"रण वष" / Assessment Year : 2022-23 Pukhraj Singh Gujral The CPC बनाम 1528, Sector 36D, Bengaluru Chandigarh "थायी लेखा सं./PAN NO: AALCS8303C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Yogesh Monga, C.A (Virtual) राज"व क" ओर से/ Revenue by : Dr Ranjeet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 03/04/2025 उदघोषणा क" तारीख/Date of Pronouncement : 16/04/2025 आदेश/Order PER LALIET KUMAR, J.M This…

DCIT 2.3.1, Mumbai vs. Oceanic Trade Minerals Pvt. Ltd., Mumbai

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

ITA 5255/MUM/2024[2022-23]Status: DisposedITAT Mumbai28 Feb 2025AY 2022-23

Bench: Shri Narender Kumar Choudhry, Jm & Shri Prabhash Shankar, Am

For Appellant: Ms. Neha Paranjpe (ProxyFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 115BSection 139(1)Section 143Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM AND SHRI PRABHASH SHANKAR, AM आयकर अपील सं./ITA No.5255/MUM/2024 (िनधा"रण वष" / Assessment Year :2022-23) DCIT 2, 3, 1 Vs. Oceanic Trade Minerals Aayakar Bhavan, M. K. Road, Pvt. Ltd. Churchgate, Mumbai, 1207, Remi Comercio, Off Maharashtra-400020 Veer Desai Road, Shah Industrial Estate, Andheri Railway Station S.O, Maharashtra-400058 "थायी लेखा सं./PAN No. : AACCO9091J (अपीलाथ" /Appellant) (""थ" / Respondent) .. िनधा"रती की ओर से /Assessee by : Ms. Neha Paranjpe (Proxy Counsel) राज" की ओर से /Revenue by :…

Krishna Gopal Diwvedi HUF, Thane vs. Centralised Processing Centre, Bengaluru

In the result, in view of our judgment in ITA no

ITA 3482/MUM/2024[AY 2022-23]Status: DisposedITAT Mumbai27 Jan 2025

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2022-23 & Assessment Year: 2023-24

For Appellant: Ms. Kshipra Singhvi, CA a/wFor Respondent: Shri Praveen Shrivastava, Sr. A.R
Section 115BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2022-23 & Assessment Year: 2023-24 M/s. Krishna Gopal Diwvedi Centralized Processing HUF, Centre, Bengaluru 203/204, Delphi Building, Vs. Income Tax Department, LBS Marg, Raheja Garden, Karnataka - 560500 Thane, Maharashtra – 400 604 PAN: AAGHK7665F (Appellant) (Respondent) Present for: Assessee by : Ms. Kshipra Singhvi, CA a/w Ms. Nehni Singhvi, CA. Revenue by : Shri Praveen Shrivastava, Sr. A.R. Date of Hearing : 27-01-2025 Date…

Krishna Gopal Diwvedi HUF, Thane vs. Centralised Processing Centre, Bengaluru

In the result, in view of our judgment in ITA no

ITA 3452/MUM/2024[AY 2023-24]Status: DisposedITAT Mumbai27 Jan 2025

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2022-23 & Assessment Year: 2023-24

For Appellant: Ms. Kshipra Singhvi, CA a/wFor Respondent: Shri Praveen Shrivastava, Sr. A.R
Section 115BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2022-23 & Assessment Year: 2023-24 M/s. Krishna Gopal Diwvedi Centralized Processing HUF, Centre, Bengaluru 203/204, Delphi Building, Vs. Income Tax Department, LBS Marg, Raheja Garden, Karnataka - 560500 Thane, Maharashtra – 400 604 PAN: AAGHK7665F (Appellant) (Respondent) Present for: Assessee by : Ms. Kshipra Singhvi, CA a/w Ms. Nehni Singhvi, CA. Revenue by : Shri Praveen Shrivastava, Sr. A.R. Date of Hearing : 27-01-2025 Date…

PCIT v. KGY Glass Industries (P.) Ltd. (156 Taxmann.com 18) — Cited in 9 Judgments | BharatTax