PCIT v. Mrs. Swatiben Biharilal Parekh

156 Taxmann.com 267High Court2023#16828 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 139Section 142(1)Section 143(3)Section 144BSection 147Section 148Section 195Section 250

Issues it is cited on

principal commissioner of income-taxvivad se vishwassection 263section 26section 144bsection 144section 143indiacompanysection 14section 143(3)business

Judgments citing PCIT v. Mrs. Swatiben Biharilal Parekh

Talha Agency, Modasa vs. PCIT-1, Ahmedabad

In the result, appeal filed by the assessee stands allowed

ITA 279/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2017-18

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri Biren Shah & Shri Gulab ThakorFor Respondent: Shri Rignesh Das, CIT. DR
Section 263Section 5Section 5(3)Section 57Section 6Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 279/Ahd/2022 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम/ Talha Agency PCIT-1 1 Talha Agency, Old Market Ahmedabad Vs. Yard Station Road, Modasa/Arvalli, Gujarat - 383315 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKFT5021C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Biren Shah & Shri Gulab Thakor, A.Rs. ""यथ" क" ओर से/Respondent by : Shri Rignesh Das, CIT. DR 03/09/2025 Date of Hearing Date of Pronouncement 27/11/2025…

Eurofins Peenya Resources Private Limited (Formerly Known As Eurofins Advinus Limited), Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1114/BANG/2023[2014-15]Status: DisposedITAT Bangalore13 Dec 2024AY 2014-15

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.1113 & 1114/Bang/2023 Assessment years : 2013-14 & 2014-15 Eurofins Peenya Resources Vs. The Deputy Commissioner Private Limited, of Income Tax, (formerly Eurofins Advinus Ltd.) Circle 2(1)(1), No.21 & 22, Phase II Peenya Bangalore. Industrial Area, Bangalore – 560 058. PAN: AAFCA 2502B APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.11.2024 Date of Pronou…

M/S. Eurofins Peenya Resources Private Limited(Formerly Know As Eurofins Advinus Limited), Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1113/BANG/2023[2013-14]Status: DisposedITAT Bangalore13 Dec 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.1113 & 1114/Bang/2023 Assessment years : 2013-14 & 2014-15 Eurofins Peenya Resources Vs. The Deputy Commissioner Private Limited, of Income Tax, (formerly Eurofins Advinus Ltd.) Circle 2(1)(1), No.21 & 22, Phase II Peenya Bangalore. Industrial Area, Bangalore – 560 058. PAN: AAFCA 2502B APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.11.2024 Date of Pronou…

Zydus Hospira Oncology Private Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 949/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 948 & 949/Ahd/2024 (Assessment Years: 2016-17 & 2017-18) Zydus Hospira Oncology Private Vs. Principal Commissioner of Limited Income Tax (PCIT)-3, Plot No.3, Pharmez – Special Ahmedabad Economic Zone, Sarkhej Bavla Highway (NH 8A), Matoda, Sananad, Ahmedabad - 382213 [PAN No.AAACZ2327A] (Appellant) .. (Respondent) Shri Mukesh Patel, AR Appellant by : Respondent by: Shri Prathvi Raj Meena, CIT. D.R. Date of Hearing 19.11.2024 04.12.2024 Date of Pronounce…

Zydus Hospira Oncology Private Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 948/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R
Section 10ASection 10BSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 948 & 949/Ahd/2024 (Assessment Years: 2016-17 & 2017-18) Zydus Hospira Oncology Private Vs. Principal Commissioner of Limited Income Tax (PCIT)-3, Plot No.3, Pharmez – Special Ahmedabad Economic Zone, Sarkhej Bavla Highway (NH 8A), Matoda, Sananad, Ahmedabad - 382213 [PAN No.AAACZ2327A] (Appellant) .. (Respondent) Shri Mukesh Patel, AR Appellant by : Respondent by: Shri Prathvi Raj Meena, CIT. D.R. Date of Hearing 19.11.2024 04.12.2024 Date of Pronounce…

PCIT v. Mrs. Swatiben Biharilal Parekh (156 Taxmann.com 267) — Cited in 5 Judgments | BharatTax