PCIT v. L&T Ltd.

113 Taxmann.com 47High Court2020#8657 most cited
13

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

Also reported as

268 Taxmann 391

Sections most often in play

Section 143(3)Section 147Section 148Section 68Section 148A(b)Section 40A(3)Section 10(38)Section 133(6)

Issues it is cited on

section 64first proviso to section 147kelvinatorlive linkmaterial facts necessary for assessmentmere change of opinionchange of opinionescapement of incomesection 127regular assessmentreason to believereopening of assessment

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…

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…

V.K.NANAVATY SHARE AND STOCK BROKERS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD-4(2)(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2614/MUM/2023[2012-13]Status: DisposedITAT Mumbai12 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Ms Padmavathy S, Am आयकर अपील सं/ I.T.A. No.2614/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2012-13) V. K. Nanavaty Share & बिधम/ Ito, Ward-4(2)(4) R. No. 647, 6Th Floor, Stock Brokers Pvt. Ltd Vs. R-709, Rotunda Building, Aaykar Bhavan, Bombay Stock Exchange, Maharishi Karve Road, M. S. Marg, Fort, Mumbai- Churchgate, Mumbai- 400023. 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacv9670N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Ravikant Pathak Revenue By: Dr. Yogendra T. Wakare सुनवाई की तारीख / Date Of Hearing: 20/02/2024 घोषणा की तारीख /Date Of Pronouncement: 12/04/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi, Dated 30.05.2023 For Ay. 2012-13. 2. The Assessee Has Challenged The Validity Of The Reopening By Ao (Jurisdiction) U/S 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”). So The Legal Issue Is Taken Up First.

For Appellant: Shri Ravikant PathakFor Respondent: Dr. Yogendra T. Wakare
Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND MS PADMAVATHY S, AM आयकर अपील सं/ I.T.A. No.2614/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2012-13) V. K. Nanavaty Share and बिधम/ ITO, Ward-4(2)(4) R. No. 647, 6th Floor, Stock Brokers Pvt. Ltd Vs. R-709, Rotunda Building, Aaykar Bhavan, Bombay Stock Exchange, Maharishi Karve Road, M. S. Marg, Fort, Mumbai- Churchgate, Mumbai- 400023. 400020. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAACV9670N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Ravikant Pathak Revenue by: Dr. Yogendra T. Wakare सुनवाई…

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…

ACIT,, NEW DELHI vs. SMT. VEENA MIRDHA,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1190/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year : 2008-09

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year : 2008-09 Asstt. Commissioner of Vs. Smt. Veena Mirdha Income Tax, Through Legal Heir Circle-31(1) Smt.Jyoti Mirdha New Delhi. 296, Forest Lane, Sainik Farms, New Delhi – 110 068 PAN AJAPM0214D (Appellant) (Respondent) Assessee by: Shri Anil Bhalla, CA Department by : Shri Umesh Takyar, Sr. DR Date of Hearing 06.04.2022 Date of 30.06.2022 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal by the Revenue is directed against the order dated 19.12.2016 of…

ITO WARD - 8(3), NEW DELHI vs. ESCORTS FINANCE LIMITED, FARIDABAD

ITA 9122/DEL/2019[2006-07]Status: DisposedITAT Delhi05 May 2022AY 2006-07

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Escorts Finance Limited Vs. Dy. Commissioner Of Income 15/5, Mathura Road Tax Faridabad-121 003 Circle 11(1), Pan –Aaace0763B New Delhi Ito Vs. M/S. Escorts Finance Limited Ward-8(3), 15/5, Mathura Road New Delhi Faridabad-121 003 Pan –Aaace0763B (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 151

…1 ITA No. 7977 & 9122/Del./2019 M/s. Escorts Finance Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Escorts Finance Limited Vs. Dy. Commissioner of Income 15/5, Mathura Road Tax Faridabad-121 003 Circle 11(1), PAN –AAACE0763B New Delhi ITO Vs. M/s. Escorts Finance Limited Ward-8(3), 15/5, Mathura Road New Delhi Faridabad-121 003 PAN –AAACE0763B (APPELLANT) (RESPONDENT) Appellant by Sh. R.M.Mehta, CA Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 28.04.2022 Date of Pronouncement:…

ESCORTS FINANCE LIMITED,FARIDABAD vs. DCIT, CIRCLE-11(1), NEW DELHI

ITA 7977/DEL/2019[2006-07]Status: DisposedITAT Delhi05 May 2022AY 2006-07

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmam/S. Escorts Finance Limited Vs. Dy. Commissioner Of Income 15/5, Mathura Road Tax Faridabad-121 003 Circle 11(1), Pan –Aaace0763B New Delhi Ito Vs. M/S. Escorts Finance Limited Ward-8(3), 15/5, Mathura Road New Delhi Faridabad-121 003 Pan –Aaace0763B (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 151

…1 ITA No. 7977 & 9122/Del./2019 M/s. Escorts Finance Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Escorts Finance Limited Vs. Dy. Commissioner of Income 15/5, Mathura Road Tax Faridabad-121 003 Circle 11(1), PAN –AAACE0763B New Delhi ITO Vs. M/s. Escorts Finance Limited Ward-8(3), 15/5, Mathura Road New Delhi Faridabad-121 003 PAN –AAACE0763B (APPELLANT) (RESPONDENT) Appellant by Sh. R.M.Mehta, CA Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 28.04.2022 Date of Pronouncement:…

DY CIT-CC-6(3), MUMBAI vs. M/S. MARATHON NEXTGEN REALTY LTD, MUMBAI

ITA 798/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Mar 2022AY 2011-12

Bench: Vikas Awasthy & Shri Prashant Maharishiआअसं. 797/मुं/2021 ("न. व. 2012-13 ) आअसं. 798/मुं/2021 ("न. व. 2011-12 ) आअसं. 799/मुं/2021 ("न. व. 2010-11) Dy. Commissioner Of Income Tax, Central Circle – 6(3), Room No.1926, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... अपीलाथ" /Appellant बनाम Vs. M/S. Marathon Nextgen Realty Limited, Marathon Futurex Mafatlal Mill Compound, N.M.Joshi Marg, Lower Parel, Mumbai 400 013. Pan: Aaacp-8032-E ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri J.P. Bairagra With Ms. Rupa Nanda ""तवाद" "वारा/Respondent By : Shri C.T. Mathews सुनवाई क" "त"थ/ Date Of Hearing : 23/02/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 25/03/2022 आदेश/ Order Per Vikas Awasthy, Jm: These Three Appeals By The Revenue Are Directed Against The Orders Of Commissioner Of Income Tax(Appeals)-54, Mumbai [In Short ‘ The Cit(A)’], For The 2

For Appellant: Shri J.P. Bairagra with Ms. Rupa NandaFor Respondent: Shri C.T. Mathews
Section 147Section 148

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी "शांत मह"ष", लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE VIKAS AWASTHY , JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आअसं. 797/मुं/2021 ("न. व. 2012-13 ) आअसं. 798/मुं/2021 ("न. व. 2011-12 ) आअसं. 799/मुं/2021 ("न. व. 2010-11) Dy. Commissioner of Income Tax, Central Circle – 6(3), Room No.1926, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... अपीलाथ" /Appellant बनाम Vs. M/s. Marathon Nextgen Realty Limited, Marathon Futurex Mafatlal Mill Compound, N.M.Joshi Marg, L…

DY CIT, CC-6(3), MUMBAI vs. M/S. MARATHON NEXTGEN REALTY LTD, MUMBAI

ITA 797/MUM/2021[2012-13]Status: DisposedITAT Mumbai25 Mar 2022AY 2012-13

Bench: Vikas Awasthy & Shri Prashant Maharishiआअसं. 797/मुं/2021 ("न. व. 2012-13 ) आअसं. 798/मुं/2021 ("न. व. 2011-12 ) आअसं. 799/मुं/2021 ("न. व. 2010-11) Dy. Commissioner Of Income Tax, Central Circle – 6(3), Room No.1926, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... अपीलाथ" /Appellant बनाम Vs. M/S. Marathon Nextgen Realty Limited, Marathon Futurex Mafatlal Mill Compound, N.M.Joshi Marg, Lower Parel, Mumbai 400 013. Pan: Aaacp-8032-E ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri J.P. Bairagra With Ms. Rupa Nanda ""तवाद" "वारा/Respondent By : Shri C.T. Mathews सुनवाई क" "त"थ/ Date Of Hearing : 23/02/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 25/03/2022 आदेश/ Order Per Vikas Awasthy, Jm: These Three Appeals By The Revenue Are Directed Against The Orders Of Commissioner Of Income Tax(Appeals)-54, Mumbai [In Short ‘ The Cit(A)’], For The 2

For Appellant: Shri J.P. Bairagra with Ms. Rupa NandaFor Respondent: Shri C.T. Mathews
Section 147Section 148

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी "शांत मह"ष", लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE VIKAS AWASTHY , JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आअसं. 797/मुं/2021 ("न. व. 2012-13 ) आअसं. 798/मुं/2021 ("न. व. 2011-12 ) आअसं. 799/मुं/2021 ("न. व. 2010-11) Dy. Commissioner of Income Tax, Central Circle – 6(3), Room No.1926, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... अपीलाथ" /Appellant बनाम Vs. M/s. Marathon Nextgen Realty Limited, Marathon Futurex Mafatlal Mill Compound, N.M.Joshi Marg, L…

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…

PCIT v. L&T Ltd. (113 Taxmann.com 47) — Cited in 13 Judgments | BharatTax