What is PCIT v. Paradise Inland Shipping Pvt. Ltd. authority for?

In reassessment proceedings initiated on the ground that companies providing share capital were non-existent, if the assessee provides documentary evidence of their existence, the burden shifts to the revenue to establish reasons for reassessment.

How many judgments cite PCIT v. Paradise Inland Shipping Pvt. Ltd.?

87 judgments on BharatTax cite PCIT v. Paradise Inland Shipping Pvt. Ltd. (84 Taxmann.com 58), spanning 2017 to 2025.

Which sections of the Income Tax Act does PCIT v. Paradise Inland Shipping Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 68, Section 133(6), Section 147, Section 131, Section 148.

PCIT v. Paradise Inland Shipping Pvt. Ltd. (84 Taxmann.com 58)

DCIT CC 7(3), Mumbai vs. M/S Om Trilok Realty & Infrastructure, Mumbai

ITA 4048/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Dec 2025AY 2014-15

Bench: Shree Pawan Singh, Jm & Shri Arun Khodpia, Am Deputy Commissioner M/S Om Trilok Realty & Of Income Tax, Cc-7(3), Infrastructures, Shop No. 6Th Room No. 655, 8, Botawala Building, V Floor, Aayakar Bhavan, 82086, Raghavji Road, S M. K. Road, Mumbai- Gowalia Tank, 400020, Maharashtra Mumbai-400036 Pan No. Aabfo8779M (Appellant) : (Respondent) Assessee By : Shri Rushabh Mehta : Shri R A Dhyani, Cit-Dr Respondent By : 17.09.2025 Date Of Hearing Date Of : 10.12.2025 Pronouncement

For Appellant: Shri Rushabh MehtaFor Respondent: 17.09.2025

Section 131Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHREE PAWAN SINGH, JM AND SHRI ARUN KHODPIA, AM Deputy Commissioner M/s Om Trilok Realty & of Income Tax, CC-7(3), Infrastructures, Shop No. 6th Room No. 655, 8, Botawala Building, v Floor, Aayakar Bhavan, 82086, Raghavji Road, s M. K. Road, Mumbai- Gowalia Tank, 400020, Maharashtra Mumbai-400036 PAN No. AABFO8779M (Appellant) : (Respondent) Assessee by : Shri Rushabh Mehta : Shri R A Dhyani, CIT-DR Respondent by : 17.09.2025 Date of Hearing Date of : 10.12.2025 Pronouncement O R D E R Per Arun Khodpia, AM: The captioned appeal filed by therevenue is…

Assistant Commissioner of Income Tax Circle 4(3)(1), Mumbai vs. Mohit Bharatiya, Mumbai

In the result, appeal of the assessee is allowed

ITA 3850/MUM/2025[2011-12]Status: DisposedITAT Mumbai24 Sept 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Satyaprakash Singh, CAFor Respondent: Shri Satyaprakash R. Singh, CIT DR and Shri Leyaqat Ali Aafaqui, Sr. AR

Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Mohit Bharatiya Deputy Commissioner of Income 1001/1101, Khushi Pride tax - 4(3)(1), Belmendo, Mumbai Vs. Opp Link Road Santacruz W, Vallabh Bhai Road, Mumbai - 400054. (PAN: ALCPK2213Q) (Appellant) (Respondent) Assessment Year: 2011-12 Assistant Commissioner of Mohit Bharatiya Income tax - 4(3)(1), 1001/1101, Khushi Pride Mumbai Belmendo, Vs. Opp Link Road Santacruz W, Vallabh Bhai Road, Mumbai - 400054. (PAN: ALCPK2213Q) (Appellant) (Respondent) Prese…

Mohit Bharatiya, Mumbai vs. Deputy Commissioner of Income Tax - 4(3)(1), Mumbai

ITA 2213/MUM/2025[2011-12]Status: DisposedITAT Mumbai24 Sept 2025AY 2011-12

Bench: Shri Amit Shukla & Shri Girish Agrawal

Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2213/MUM/2025 Assessment Year: 2011-12 Mohit Bharatiya 1001/1101, Khushi Pride Belmendo, Opp Link Road Santacruz W, Vallabh Bhai Road, Mumbai - 400054. (PAN: ALCPK2213Q) (Appellant) Vs. Deputy Commissioner of Income tax - 4(3)(1), Mumbai (Respondent) ITA No. 3850/MUM/2025 Assessment Year: 2011-12 Assistant Commissioner of Income tax - 4(3)(1), Mumbai Vs. Mohit Bharatiya 1001/1101, Khushi Pride Belmendo, Opp Link Road Santacruz W, Vallabh Bhai Road, Mumbai - 400054. (P…

Dy. Commissioner of Income Tax, Noida vs. M/S Rudra Buildwell Homes Pvt. Ltd, Delhi

ITA 602/DEL/2025[2016]Status: DisposedITAT Delhi29 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

Section 143(3)Section 148Section 148ASection 151Section 151(1)Section 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. M/s. Rudra Buildwell Homes DCIT, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi PAN: AAFCR6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising out of ITA No.602/Del/2025] Assessment Year: 2016-17 M/s. Rudra Buildwell Vs. DCIT, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida PAN: AAFCR6959P (Appellant) (Respondent) Assessee by Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, ITP Department by Sh.…

ACIT-CC-7(3), Mumbai vs. Calculus Properties Private Limited, Mumbai

In the result, all the three appeals by the Revenue are dismissed

ITA 616/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Aug 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vimal Punamiya, CAFor Respondent: Mr. Virabhadra S. Mahajan, Sr. DR

Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 612, 613 and 616/MUM/2025 Assessment Years: 2011-12, 2012-13 and 2014-15 Additional Commissioner of Calculus Properties Private Income Tax-CC-7(3), Mumbai Limited Office No. 06, 1st Floor, Vs. Afshar, 283, SBS Road, Fort, Mumbai – 400001. (PAN: AADCC5951E) (Appellant) (Respondent) Present for: Assessee : Shri Vimal Punamiya, CA Revenue : Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing : 31.07.2025 Date of Pronouncement : 28.08.2025 O R D E R PER GIRISH AGRAW…

ACIT-CC-7(3), Mumbai vs. Calculus Properties Private Limited, Mumbai

In the result, all the three appeals by the Revenue are dismissed

ITA 613/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Aug 2025AY 2012-13

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vimal Punamiya, CAFor Respondent: Mr. Virabhadra S. Mahajan, Sr. DR

Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 612, 613 and 616/MUM/2025 Assessment Years: 2011-12, 2012-13 and 2014-15 Additional Commissioner of Calculus Properties Private Income Tax-CC-7(3), Mumbai Limited Office No. 06, 1st Floor, Vs. Afshar, 283, SBS Road, Fort, Mumbai – 400001. (PAN: AADCC5951E) (Appellant) (Respondent) Present for: Assessee : Shri Vimal Punamiya, CA Revenue : Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing : 31.07.2025 Date of Pronouncement : 28.08.2025 O R D E R PER GIRISH AGRAW…

ACIT-CC-7(3), Mumbai vs. Calculus Properties Private Limited, Mumbai

In the result, all the three appeals by the Revenue are dismissed

ITA 612/MUM/2025[2011-12]Status: DisposedITAT Mumbai28 Aug 2025AY 2011-12

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vimal Punamiya, CAFor Respondent: Mr. Virabhadra S. Mahajan, Sr. DR

Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 612, 613 and 616/MUM/2025 Assessment Years: 2011-12, 2012-13 and 2014-15 Additional Commissioner of Calculus Properties Private Income Tax-CC-7(3), Mumbai Limited Office No. 06, 1st Floor, Vs. Afshar, 283, SBS Road, Fort, Mumbai – 400001. (PAN: AADCC5951E) (Appellant) (Respondent) Present for: Assessee : Shri Vimal Punamiya, CA Revenue : Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing : 31.07.2025 Date of Pronouncement : 28.08.2025 O R D E R PER GIRISH AGRAW…

Nalin Jayantilal Shah, Mumbai vs. ITO Ward 34(3)(5), Mumbai

In the result, appeal of the assessee is allowed

ITA 1235/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Aug 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Suchek Anchaliya, CAFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Nalin Jayantilal Shah Ward 34(3)(5), Mumbai 62, Hemgiri, 6th Road, JVPD Scheme, Near Bank of Maharashtra, Vile Parle, West, Vs. S.O. 400056. (PAN: AAGPS5573G) (Appellant) (Respondent) Present for: Assessee : Shri Suchek Anchaliya, CA Revenue : Shri Leyaqat Ali Aafaqui, Sr. DR Date of Hearing : 30.07.2025 Date of Pronouncement : 28.08.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, New Delhi

ITA 633/DEL/2025[2021-22]Status: DisposedITAT Delhi12 Aug 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, Delhi

ITA 632/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, Delhi

ITA 631/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, New Delhi

ITA 624/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Aug 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

Principal Commissioner of Income Tax 2 Kolkata vs. Minto Park Estates Pvt Ltd

In the result, the appeal is allowed and the order passed by the learned

ITAT/4/2025HC Calcutta01 Aug 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 68

…e investing companies have sufficient own funds available with them to make the investment. Further the learned tribunal faulted the order passed by the appellate authority by observing 12 [2017] 84 Taxmann.com 58 (Bom) 13 353 ITR 171 (Cal) ITAT NO. 4 OF 2025 REPORTABLE Page 12 of 22 that the appellate authority has not discussed anything about the material facts of the case nor pointed out any defect or discrepancy in the evidence and details furnished by the assessee but merely referred to certain case laws without discussing the c…

Income Tax Officer 10(2)(3), Mumbai vs. M/S.Mandvi Salts & Logistics Private Limited, Mumbai

In the result, appeal by the revenue is dismissed

ITA 6231/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Apr 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Bhupendra Shah, CAFor Respondent: Shri R.R. Makwana, Addl. CIT

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer- vs Mandvi Salts & Logistics Pvt. 10(2)(3) Ltd. R. No. 216-A, Aayakar Flat No. 1404, Plot No. B-29, Bhavan, Silver Arch, M.K. Road, Shashtri Nagar, Mumbai 400020. Andheri (West), Mumbai 400053 PAN: AAFCM4923L Appellant Respondent Present for: Appellant by : Shri Bhupendra Shah, CA Respondent by : Shri R.R. Makwana, Addl. CIT Date of Hearing : 27.01.2025 Date of Pronouncement : 24.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBE…