PCIT v. L&T Ltd.

268 Taxmann 390Supreme Court of India2020#9128 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 148A(b)Section 40A(3)Section 68Section 133(6)Section 142(1)

Issues it is cited on

true and full disclosuresection 64material facts necessary for assessmentfirst proviso to section 147kelvinatorlive linkmere change of opinionbeyond four yearschange of opinionescapement of incomeincome escaping assessmentsection 127

Judgments citing PCIT v. L&T Ltd.

M/S. JAGMAG MERCANTILES PRIVATE LIMITED,KOLKATA vs. ITO, WARD 12(1), , KOLKATA

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

ITA 709/KOL/2025[2014-15]Status: DisposedITAT Kolkata14 Jan 2026AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

M/S. JAGMAG MERCANTILES PRIVATE LIMITED.,KOLKATA vs. ITO, WARD 12(1), , KOLKATA

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

ITA 708/KOL/2025[2013-14]Status: DisposedITAT Kolkata14 Jan 2026AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Prabhakar Prakash Ranjan
Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.708 & 709/KOL/2025 (Assessment Years: 2013-14 & 2014-15) M/s Jagmag Mercantiles ITO, Ward 12(1) Private Limited Aaykar Bhawan, 7 th Floor P-7, 8/1/1A, Keyatalla Road, Ground Chowringhee Square, Vs. Floor, Kolkata-700029, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAACJ8512D Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Prabhakar Prakash Ranjan, DR Date of hearing: 07.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: These a…

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 344 & 343/Agr/2025 Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separa…

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 344 & 343/Agr/2025 Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separa…

AGRAWALA FINSERVE PVT LTD,DELHI vs. ITO WARD-1(4), DELHI

In the result, appeal of the assessee is allowed

ITA 3503/DEL/2025[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: S/Shri Mukesh Kumar Jain & Atul DhamaFor Respondent: Ms. Sudha Gupta, Sr.DR
Section 133(6)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.3503/िद"ी/2025 (िन.व. 2012-13) Agrawala Finserve P Ltd., 413, Vikas Deep Building, District Centre, ...... अपीलाथ"/Appellant Laxmi Nagar, Delhi 110092 PAN: AAACA-6624-K बनाम Vs. Income Tax Officer, Ward-1(4), ..... "ितवादी/Respondent C R Building, IP Estate, Delhi 110002 अपीलाथ" "ारा/Appellant by : S/Shri Mukesh Kumar Jain & Atul Dhama, Chartered Accountants "ितवादी"ारा/Respondent by : Ms. Sudha Gupta, Sr.DR सुनवाई क" ितिथ/ Date of…

M/S JOSAN INDUSTRIES,JALALABAD vs. DCIT, CL-1, INTL. TAXATION, CHANDIGARH

In the result, the appeal is partly allowed as indicated

ITA 66/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh19 Mar 2024AY 2015-16

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri J.S. Kahlon, CIT DR
Section 144CSection 147Section 148Section 234Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 64 to 66/CHD/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The DCIT Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./PAN No. AAAFJ7294F अपीलाथ"/Appellant ""यथ"/Respondent "नध"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri J.S. Kahlon, CIT DR सुनवाई क" तार"ख/D…

M/S JOSAN INDUSTRIES,JALALABAD vs. DCIT, CL-1, INTL. TAXATION, CHANDIGARH

In the result, the appeal is partly allowed as indicated

ITA 65/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh19 Mar 2024AY 2014-15

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri J.S. Kahlon, CIT DR
Section 144CSection 147Section 148Section 234Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 64 to 66/CHD/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The DCIT Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./PAN No. AAAFJ7294F अपीलाथ"/Appellant ""यथ"/Respondent "नध"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri J.S. Kahlon, CIT DR सुनवाई क" तार"ख/D…

M/S JOSAN INDUSTRIES,JALALABAD vs. DCIT, CL-1, INTL. TAXATION, CHANDIGARH

In the result, the appeal is partly allowed as indicated

ITA 64/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh19 Mar 2024AY 2013-14

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri J.S. Kahlon, CIT DR
Section 144CSection 147Section 148Section 234Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 64 to 66/CHD/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The DCIT Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./PAN No. AAAFJ7294F अपीलाथ"/Appellant ""यथ"/Respondent "नध"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri J.S. Kahlon, CIT DR सुनवाई क" तार"ख/D…

ADDL. CIT, SPECIAL RANGE-7, NEW DELHI vs. RITES LTD., NEW DELHI

In the result, the appeal of the assessee is allowed and Revenue’s appeal is dismissed

ITA 680/DEL/2018[2009-10]Status: DisposedITAT Delhi17 May 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri R. S. Singhvi, CA and Shri ShriFor Respondent: Shri Govind Singhal, Sr.D.R
Section 143(3)Section 147Section 148Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.59/DEL/2018 Assessment Year: 2009-10 Rites Ltd., Vs. Addl. CIT, Scope Building, Scope Minar, Special Range-7, Laxmi Nagar, New Delhi. New Delhi. TAN/PAN: AAACR0830Q (Appellant) (Respondent) I.T.A. No.680/DEL/2018 Assessment Year: 2009-10 Addl. CIT, Vs. Rites Ltd., Special Range-7, Scope Building, Scope New Delhi. Minar, Laxmi Nagar, New Delhi. TAN/PAN: AAACR0830Q (Appellant) (Respondent) Assessee by: Shri R. S. Singhvi, CA and Shri Shri Satyajit Goel,…

RITES LTD.,NEW DELHI vs. ADDL. CIT, SPL. RANGE- 7, NEW DELHI

In the result, the appeal of the assessee is allowed and Revenue’s appeal is dismissed

ITA 59/DEL/2018[2009-10]Status: DisposedITAT Delhi17 May 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri R. S. Singhvi, CA and Shri ShriFor Respondent: Shri Govind Singhal, Sr.D.R
Section 143(3)Section 147Section 148Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.59/DEL/2018 Assessment Year: 2009-10 Rites Ltd., Vs. Addl. CIT, Scope Building, Scope Minar, Special Range-7, Laxmi Nagar, New Delhi. New Delhi. TAN/PAN: AAACR0830Q (Appellant) (Respondent) I.T.A. No.680/DEL/2018 Assessment Year: 2009-10 Addl. CIT, Vs. Rites Ltd., Special Range-7, Scope Building, Scope New Delhi. Minar, Laxmi Nagar, New Delhi. TAN/PAN: AAACR0830Q (Appellant) (Respondent) Assessee by: Shri R. S. Singhvi, CA and Shri Shri Satyajit Goel,…

DCIT, CIRCLE- 62(1), NEW DELHI vs. PAVELJEET SINGH RUPPAL, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1449/DEL/2018[2008-09]Status: DisposedITAT Delhi17 May 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Govind Singhal, Sr.D.RFor Respondent: Shri Kapil Goel, Adv
Section 143(3)Section 147Section 148Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.1449/DEL/2018 Assessment Year: 2008-09 DCIT, Circle-62(1), Vs. Paveljeet Singh Ruppal, New Delhi. 89, Lok Nayak Apartment, Sector-9, Rohini Delhi. TAN/PAN: ADMPR6978F (Appellant) (Respondent) Assessee by: Shri Govind Singhal, Sr.D.R Respondent by: Shri Kapil Goel, Adv. Date of hearing: 17 02 2021 Date of pronouncement: 17 05 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the Revenue against the impugned order dated 14.12.2017…

SHRI. G. MALLIKARJUNA NAIDU,BANGALORE vs. INCOME TAX OFFICER, WARD- 7(2)(4), BANGALORE

In the result appeal filed by assessee stands allowed

ITA 78/BANG/2020[2009-10]Status: DisposedITAT Bangalore01 Feb 2021AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10

For Appellant: Shri V Sridhar, C.AFor Respondent: Shri Priyadarshi Mishra, Addl.CIT
Section 129Section 131Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 194ASection 2Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2009-10 Shri G Mallikarjuna Naidu, The Income-tax Officer, No.2455, 9th Main, Ward-7(2)(4), BSK 2nd Stage, Bengaluru. Bengaluru-560 070. Vs. PAN – ADHPM 4253 H APPELLANT RESPONDENT Appellant by : Shri V Sridhar, C.A Respondent by : Shri Priyadarshi Mishra, Addl.CIT (DR) Date of Hearing : 18-01-2021 Date of Pronouncement : 01-02-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER The present appeal has been filed by assessee against order dated 25/11/2019…