PCIT v. Montage Enterprises Limited

100 Taxmann.com 100Supreme Court of India2018#13216 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 68 Section 133(6)Section 250

Issues it is cited on

unexplained cash credit section 68 total income document business

Judgments citing PCIT v. Montage Enterprises Limited

QUANTUM REAL ESTATE & PROPERTY DEVELOPMENT INDIA PVT LTD,MUMBAI vs. INCOME TAX OFFICER, WD-11(1)(1), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 4591/MUM/2025[2009-10]Status: DisposedITAT Mumbai26 Nov 2025AY 2009-10

Bench: Shri Sandeep Gosain& Shri Prabhash Shankara.Ys: 2009-10

Section 133(6)Section 250Section 68

…the light of the fact that same has been duly reflected in the books of account as per the accounting system followed by the assessee under the head sales, advance and booking amount returned. 16. In the case of ITO Vs. Raj Maitry & Eskon Developers Pvt Ltd, 100 Taxmann.com 100(SC) and 100 taxmann.com 99(Delhi-HC), wherein in has been 8 Quantum Real Estate & Property Development Ind Pvt Ltd., Mumbai. held that “In course of assessment, Assessing Officer made additions to assessee's income under section 68 in respect of trade advances Commissioner (Appeals) and Tribunal deleted said addition finding that trade ad…

INCOME TAX OFFICER, WARD-11(1),KOL, KOLKATA vs. KISH ENGINEERING PVT LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1566/KOL/2025[2015-2016]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Income Tax Officer, Ward 11(1) Kolkata Kish Engineering Pvt. Ltd. Aayakar Bhawan P-7, 138Q, Pinic Garden Road, Chowringhee Road, 6 Th Floor, Kolkata-700039, Vs. Room No.6/20, Kolkata-700069, West Bengal West Bengal, (Appellant) (Respondent) Pan No. Aabck3454G Assessee By : Shri S.K. Tulsiyan & Ms. Lata Goyal, Ar Revenue By : Shri Dipu Koley, Dr Date Of Hearing: 28.10.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Dipu Koley, DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Income Tax Officer, Ward 11(1) Kolkata Kish Engineering Pvt. Ltd. Aayakar Bhawan P-7, 138Q, Pinic Garden Road, Chowringhee Road, 6 th Floor, Kolkata-700039, Vs. Room No.6/20, Kolkata-700069, West Bengal West Bengal, (Appellant) (Respondent) PAN No. AABCK3454G Assessee by : Shri S.K. Tulsiyan & Ms. Lata Goyal, AR Revenue by : Shri Dipu Koley, DR Date of hearing: 28.10.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the or…

SUKAMAL MAITY,CONTAI vs. ITO, WARD-27(2), HALDIA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 976/KOL/2023[2016-17]Status: DisposedITAT Kolkata09 May 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 143(1)Section 143(2)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 976/Kol/2023 Assessment Year: 2016-17 Sukamal Maity Vs. ITO, Ward-27(2), Haldia (PAN: AIVPM 5318 G) ( अपीलाथ# ) Respondent /("%यथ#) Appellant / 24.04.2024 Date of Hearing / सुनवाई क( "त*थ Date of Pronouncement/ 09.05.2024 आदेश उ-घोषणा क( "त*थ For the Appellant/ Shri S. K. Tulsiyan, Advocate Puja Somani, A.R "नधा34रती क( ओर से Neetu Singh, A…

VRP LANDBASE PVT. LTD.,NEW DELHI vs. ITO WARD 17(1), NEW DELHI

ITA 2726/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Mar 2023AY 2011-12

Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Income Tax Officer, M/s VRP Landbase (P) Ward-17(1), Ltd. Vs. New Delhi 2, Hyde Park, Prakriti Marg, Sultanpur Farms M.G. Road, New Delhi PAN-AACCV 5429R (Appellant) (Respondent) Appellant by Ms. Ruchika Jain, Advocate Respondent by Sh. Shyam Manihar, Senior Departmental Representative (“Sr. DR”, for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the impugned appellate order of Learned Commissioner of Incom…

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 176/SRT/2020[2012-13]Status: DisposedITAT Surat08 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o

Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 175 & 176/Srt/2020 (Assessment Years: 2010-11 & 2012-13) (Hearing in Physical Court) A.C.I.T., M/s Shah Virchand Govanji Jewellers Central Circle, Pvt. Ltd., Vs. Vapi. Opp. Amba Mata Temple, Juna Thana, Valsad. PAN No. AADCS 2930 B Appellant/ assessee Respondent/ revenue C.O. No. 14 & 15/SRT/2020 (Arising out of ITA Nos. 175 & 176/Srt/2020) (AY: 2010-11 & 2012-13) M/s Shah Virchand Govanji A.C.I.T., Jewellers Pvt. Ltd., Central Circle, Vs. Opp. Amba Mata Temple, Ju…

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 175/SRT/2020[2010-11]Status: DisposedITAT Surat08 Sept 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o

Section 254(1)Section 68

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Virtual hearing Assessment Year 2010-11 ACIT-4(1), Indore : Appellant V/s Sanjay Lunawat, Indore : Respondent PAN – AAKPL 1062 B C.O.No.32/Ind/2018 Arising out of ITA No.396/Ind/2018 Assessment Year 2010-11 Sanjay Lunawat, Indore PAN – AAKPL 1062 B : Appellant V/s ACIT-4(1), Indore : Respondent Revenue by Shri Rajib Jain, CIT-DR Assessee by S/Shri S.N. Agrawal & Bhavesh Agrawal, CAs Date of Hearing 07.07.2021 Date of Pronouncement 1…