PCIT v. KGY\nGlass Industries (P.) Ltd.

464 ITR 129High Court2024#25216 most cited

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

Sections most often in play

Section 128(9)Section 139(1)Section 143(1)Section 90

Issues it is cited on

section 115b section 139(1)section 115 section 139 section 143(1)section 11 section 13 section 143 prescribed company section 14 document

Judgments citing PCIT v. KGY\nGlass Industries (P.) Ltd.

ODYSSEY CORPORATION LIMITED ,MUMBAI vs. DICT CIRCLE 2(3)(1), MUMBAI

In the result, the appeals of the assessee are allowed

ITA 808/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jun 2025AY 2020-21

For Appellant: \nShri Vipul Joshi a/w Ms. DinkleFor Respondent: \nShri Yogesh Kumar

Section 115BSection 115JSection 143Section 143(1)(a)Section 250

…nefit of Section 115BAA has been allowed to the\n\nPage 6\nITA Nos.808 & 807/Mum/2025\nΑ.Υ. 2020-21 & 2021-22\nOdyssey Corporation Ltd. Mumbai\nassessees under similar circumstances. Specifically, in the case of PCIT v/s KGY\nGlass Industries (P.) Ltd. (2024) 464 ITR 129 (Guj.), it has been held that the\nassessee is entitled to the benefit of Section 115BAA, where Form 10IC could not\nbe filed electronically due to a technical problem on the portal, but a physical\ncopy of the Form 10-IC was filed within the extended due date provided in the\nCBDT circular dated 17.03.2022. Similarly, in PCIT v/s Fastner Commode…

ODYSSEY CORPORATION LIMITED ,MUMBAI vs. DCIT CIRCLE 2(3)(1), MUMBAI

In the result, the appeals of the assessee are allowed

ITA 807/MUM/2025[2021-22]Status: DisposedITAT Mumbai30 Jun 2025AY 2021-22

For Appellant: \nShri Vipul Joshi a/w Ms. DinkleFor Respondent: \nShri Yogesh Kumar

Section 115BSection 115JSection 143Section 143(1)(a)Section 250

…benefit of Section 115BAA has been allowed to the\nPage 6\nITA Nos.808 & 807/Mum/2025\nΑ.Υ. 2020-21 & 2021-22\nOdyssey Corporation Ltd. Mumbai\nassessees under similar circumstances. Specifically, in the case of PCIT v/s KGY\nGlass Industries (P.) Ltd. (2024) 464 ITR 129 (Guj.), it has been held that the\nassessee is entitled to the benefit of Section 115BAA, where Form 10IC could not\nbe filed electronically due to a technical problem on the portal, but a physical\ncopy of the Form 10-IC was filed within the extended due date provided in the\nCBDT circular dated 17.03.2022. Similarly, in PCIT v/s Fastner Commode…

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

…u/s 139(1) , due to technical incompatibility in the portal we refer to a judgment of the Hon'ble Gujrat High court in the matter of section 115BBA of the Act , in the case of Pr. CIT v. KGY Glass Industries (P.) Ltd. [2023] 156 taxmann.com 18/296 Taxman 180/464 ITR 129, where Form 10-1C was required to be filed by the domestic company within time allowed u/s 139(1) of the Act ,opting to be taxed as per provisions of section 115BBA , was not practically possible due to technical glitches in the portal, the Hon'ble court held that in absence of any fault on the part of the assessee , the assessee cannot be depri…