PCIT v. Maco Corpn. (India) P Ltd.

144 Taxmann.com 39High Court2022#19144 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 35(1)(ii)Section 142(1)Section 144B Section 151 Section 234B

Judgments citing PCIT v. Maco Corpn. (India) P Ltd.

Ashokkumar Gokulchand Sananda, Buldhana vs. Assistant Commisioner of Income Tax Akola Circle, Akola

In the result, appeal filed by the assessee is partly allowed

ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234BSection 250Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Ashokkumar Gokulchand ACIT, Akola Circle, Akola Sananda, Rana Traders, vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon PAN : ADPPS 755I L Assessee Respondent Assessee by : Shri K.P. Dewani, Adv Revenue by : Shri Surjit Kumar Saha, Sr. DR Date of hearing : 20.02.2026 Date of pronouncement : 06.04.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 10/06/2024 passed und…

Rashleela Enterprises Private Limited, Jaipur vs. ACIT Cen Cir 3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Mar 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

For Appellant: Mr. Rajeev Sogani, CA, Ld. AR &For Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR

Section 143(3)Section 147Section 148Section 151Section 250Section 35Section 35(1)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Rashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. PAN No.: AADCR2594J ...... Appellant Vs. ACIT, Central Circle-03, Jaipur ...... Respondent Appellant by : Mr. Rajeev Sogani, CA, Ld. AR & Mr. Rohan Sogani, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT- Ld. DR Date of hearing : 19/03/2025 Date of pronouncement : 25/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of…

Vaibhav Pankaj Shah, Mumbai vs. ACIT Circle 25(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1022/MUM/2024[2013-14]Status: DisposedITAT Mumbai20 Jun 2024AY 2013-14

Bench: Justice (Retd.) C V Bhadang, Hon’Ble& Shri B.R. Baskaranassessment Year 2013-14 Vaibhav Pankaj Shah, 60-B, Dolat Bunglow, East West Road No.2, Vile Parle (West), Mumbai 400 049 Pan:Aalps-8652-B - Appellant Vs. Assistant Commissioner Of Income Tax, Circle – 25(3), Mumbai, Room No.232, 2Nd Floor, Kautilya Bhavan, C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400 051 - Respondent- Appellant By : Shri Devendra Jain Respondent By : Ms. Rajeshwari Menon Date Of Hearing : 04/06/2024 Date Of Pronouncement : 20/06/2024

For Appellant: Shri Devendra JainFor Respondent: Ms. Rajeshwari Menon

Section 271(1)(c)Section 274(2)Section 35(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, HON’BLE PRESIDENT& SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year 2013-14 Vaibhav Pankaj Shah, 60-B, Dolat Bunglow, East West Road No.2, Vile Parle (West), Mumbai 400 049 PAN:AALPS-8652-B - Appellant Vs. Assistant Commissioner of Income Tax, Circle – 25(3), Mumbai, Room No.232, 2nd Floor, Kautilya Bhavan, C-41 to C-43, G-Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400 051 - Respondent- Appellant by : Shri Devendra Jain Respondent by : Ms. Rajeshwari Menon Date of Hearing : 04/06/2024 Date of Pronounc…

DCIT, CC-1(3), Kolkata vs. M/S. A.R. Stanchem (P) Ltd., Kolkata

In the result, appeal of the Revenue is partly allowed

ITA 672/KOL/2022[2013-2014]Status: DisposedITAT Kolkata13 Jul 2023AY 2013-2014

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri S. K.Tulsiyan, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR

Section 133ASection 143(1)Section 143(2)Section 143(3)Section 14ASection 35(1)(ii)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Deputy Commissioner of A. R. Stanchem (P) Ltd., Income Tax, Vs. 9, HemantaBasu Sarani, Central Circle-1(3), 2nd floor, Kolkata-700001. Kolkata. (PAN: AACCA5986E) (Appellant) (Respondent) Present for: Appellant by : Shri S. K.Tulsiyan, Advocate Respondent by : Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 03.05.2023 Date of Pronouncement : 13.07.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against…