What is PCIT v. Lark Chemicals (P) Ltd. authority for?

Proceedings initiated under Section 148 are invalid if the Assessing Officer makes additions to income that are unrelated to the reasons recorded for issuing the notice. If the 'reason' for issuing a Section 148 notice becomes non-existent, subsequent proceedings based on that notice are illegal.

How many judgments cite PCIT v. Lark Chemicals (P) Ltd.?

80 judgments on BharatTax cite PCIT v. Lark Chemicals (P) Ltd. (99 Taxmann.com 312), spanning 2019 to 2026.

Which sections of the Income Tax Act does PCIT v. Lark Chemicals (P) Ltd. come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 145(3), Section 271(1)(c), Section 144B, Section 234B.

PCIT v. Lark Chemicals (P) Ltd. (99 Taxmann.com 312)

DEVI MANUBHAI SHAH,MUMBAI vs. ITO - CIRCLE 32(1) , MUMBAI

ITA 7005/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Jan 2026AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Piyush ChhajedFor Respondent: Shri Annavaran Kosuri

Section 143(1)Section 143(3)Section 147Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Devi Manubhai Shah 401, Siddhivinayak, 53, Presidency CHS, N.S.Road No.07, JVPD Scheme, Vile Parle, Mumbai – 400049. Maharashtra. [PAN: ABEPS4253J] …………. Appellant Vs Income Tax Officer – Circle 32(1), Mumbai Kautilya Bhavan, Bandra Kurla Complex, Mumbai – 400051. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Piyush Chhajed For the Respondent/Department : Shri Annavaran Kosuri Date Conclusion of hearing : 07.01.2026 Pronouncement of order : 08.01.2026…

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha, Vs. Income Tax Officer A/P. Inam Dhamani, (Exemption), Tal. Miraj, Dist Sangli – 416416 Kolhapur Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B Phadke Respondent by : Shri Amit Bobde & Shri Shashank Ojha Date of hearing : 09.10.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :…

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1125/PUN/2024[2016-17]Status: DisposedITAT Pune18 Dec 2025AY 2016-17

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024\n Assessment Years : 2012-13 to 2017-18\nRajarshi Shahu Shikshan Sanstha\nA/P. Inam Dhamani,\nTal. Miraj, Dist Sangli – 416416\nMaharashtra\nPAN : AAATR8726J\nAppellant\nVs.\nIncome Tax Officer\n(Exemption),\nKolhapur\nRespondent\nAppellant by\nRespondent by\nDate of hearing\nDate of pronouncement\nShri Kishor B Phadke\nShri Amit Bobde &\nShri Shashank Ojha\n09.10.2025\n18.12.2025\nआदेश / ORDER\nPER DR. MA…

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha, Vs. Income Tax Officer A/P. Inam Dhamani, (Exemption), Tal. Miraj, Dist Sangli – 416416 Kolhapur Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B Phadke Respondent by : Shri Amit Bobde & Shri Shashank Ojha Date of hearing : 09.10.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :…

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1123/PUN/2024[2014-15]Status: DisposedITAT Pune18 Dec 2025AY 2014-15

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024\n Assessment Years : 2012-13 to 2017-18\nRajarshi Shahu Shikshan Sanstha\nA/P. Inam Dhamani,\nTal. Miraj, Dist Sangli – 416416\nMaharashtra\nPAN : AAATR8726J\nAppellant\nVs.\nIncome Tax Officer\n(Exemption),\nKolhapur\nRespondent\nAppellant by\nShri Kishor B Phadke\nRespondent by\nShri Amit Bobde &\nShri Shashank Ojha\nDate of hearing\n09.10.2025\nDate of pronouncement\n18.12.2025\nआदेश / ORDER\nPER DR. MA…

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1122/PUN/2024[2013-14]Status: DisposedITAT Pune18 Dec 2025AY 2013-14

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…{ "clean_text": "SATYAMEVA JAYATE\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024\n Assessment Years : 2012-13 to 2017-18\nRajarshi Shahu Shikshan Sanstha\nA/P. Inam Dhamani,\nTal. Miraj, Dist Sangli – 416416\nMaharashtra\nPAN : AAATR8726J\nAppellant\nVs.\nIncome Tax Officer\n(Exemption),\nKolhapur\nRespondent\nAppellant by\nRespondent by\nDate of hearing\nDate of pronouncement\n: Shri Kishor B Phadke\n: Shri Amit Bobde &\nShri Shashank Ojha\n: 09.10.2025\n: 18.12.202…

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &

Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1121 to 1126/PUN/2024 Assessment Years : 2012-13 to 2017-18 Rajarshi Shahu Shikshan Sanstha, Vs. Income Tax Officer A/P. Inam Dhamani, (Exemption), Tal. Miraj, Dist Sangli – 416416 Kolhapur Maharashtra PAN : AAATR8726J Appellant Respondent Appellant by : Shri Kishor B Phadke Respondent by : Shri Amit Bobde & Shri Shashank Ojha Date of hearing : 09.10.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :…

M/S. MUSE ADVERTISING AND MEDIA PVT. LTD.,KOLKATA vs. I.T.O., WARD - 10(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2202/KOL/2024[2011-2012]Status: DisposedITAT Kolkata20 Nov 2025AY 2011-2012

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2202/Kol/2024 (Assessment Year 2011-2012) M/s Muse Advertising And Media Private Limited, 6B, Bentinck Street, Kolkata - 700001 [PAN: AAGCM8950J] ……..…...……………....Appellant vs. The Income Tax Officer, Ward-10(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ............................ Respondent Appearances by: Assessee represented by : Akkal Dudhewala, Adv. Department represented by : Sandeep Lakra, Addl. CIT, Sr. DR Date of concluding the hear…