PCIT v. Postal Gujarat Power Ltd.

10 Taxmann.com 418High Court2019#16449 most cited

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

Sections most often in play

Section 143(3)Section 144B Section 263 Section 80G Section 37(1)Section 143(1)(a)Section 201(1A)Section 206C(7)

Issues it is cited on

csr expenditure section 80g section 263 section 144b section 26 scrutiny assessment section 80 section 143(3)india section 143 interest total income

Judgments citing PCIT v. Postal Gujarat Power Ltd.

M/S. UNIQUE PHARMACEUTICAL LABORATORIES LIMITED ,MUMBAI vs. PCIT-8, MUMBAI

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

ITA 3294/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Oct 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Dharan GandhiFor Respondent: Shri Vivek Perampura (CIT-DR)

Section 143(1)(a)Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3294/Mum/2025 (Assessment Year: 2020-21) Unique Pharmaceutical vs Principal Commissioner of Income- Laboratories Limited, tax, Mumbai-8, 105, 10th Floor, Maker Chambers Room No.611, 6th Floor, Aayakar Vi, 220 Jamnalal Bajaj Marg, Bhavan, Maharshi Karve Road, Nariman Point, Mumbai-400 021 Mumbai-400 020 PAN: AAACU0744J APPELLANT RESPONDENT Assessee by : Shri Dharan Gandhi Respondent by : Shri Vivek Perampura (CIT-DR) Date of hearing : 09/10/20…

BOOKING.COM INDIA SUPPORT & MARKETING SERVICES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3675/MUM/2025[2020-21]Status: DisposedITAT Mumbai15 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Ajit Jain, Shri Siddhesh ChauguleFor Respondent: Shri Satyaprakash R. Singh, CIT D/R

Section 142(1)Section 143(3)Section 263Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3675/Mum/2025 Assessment Year: 2020-21 Booking.Com India Support Principal Commissioner of & Marketing Services Income Tax, Mumbai - 6 Vs Private Limited Unit No. 06, Level 7 Parinee Crescenzo Plot No. 38/39, G Block Road Bandra Kurla Complex Bandra (East) S.O. Mumbai - 400051 [PAN: AAECB5759L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ajit Jain, Shri Siddhesh Chaugule & Ms. S…

PERFECT FILAMENTS LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE -4, MUMBAI

In the result, the appeal by the assessee is partly allowed in terms of our aforesaid decision

ITA 3501/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailperfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi Wadi, S.O., ............... Appellant Mumbai - 400034 Pan : Aaacp4215F V/S Principal Commissiioner Of Income Tax-4 ……………… Respondent 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee By : Shri Dharan Gandhi Revenue By : Shri R.A. Dhyani, Cit-Dr

For Appellant: Shri Dharan GandhiFor Respondent: Shri R.A. Dhyani, CIT-DR

Section 143(3)Section 201Section 263Section 40Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Perfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi wadi, S.O., ............... Appellant Mumbai - 400034 PAN : AAACP4215F v/s Principal Commissiioner of Income Tax-4 ……………… Respondent 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee by : Shri Dharan Gandhi Revenue by : Shri R.A. Dhyani, CIT-DR Date of Hearing – 21/08/2025 Date of Order - 10/09/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the pr…

M/S. INDUSTRIAL SOLVENTS AND CHEMICALS PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF -3, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3350/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Aug 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri R. A. Dhyani, CIT D/R

Section 143(3)Section 263Section 80G

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 3350/Mum/2025 Assessment Year: 2020-21 M/s. Industrial Solvents and Principal Commissioner Chemicals Private Ltd. of Income Tax – Mumbai Vs - 3 101, 10th Floor Atlanta 201 Nariman Point Mumbai - 400021 [PAN: AAACI1068D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri Dharan Gandhi a/w Shri Sanjay Gandhi, A/Rs Assessee by : Revenue by : Shri R. A. Dhyani, CIT D/R सुनवाई की तारीख/Date of Hearing :…

ABHAY ISPAT (INDIA) PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX OFFICER, MUMBAI - 6, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 3575/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

For Appellant: Shri Gaurav KabraFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 37Section 37(1)Section 80G

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER\nSHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER\nITA No.3575/MUM/2025\n Assessment Year : 2020-21\nAbhay Ispat (India) Pvt. Ltd.,\n304, Platinum, Jawahar Road Ghatkopar C,\nMumbai - 400077\nAppellant\nPAN: AADCA6167C\nv/s\nRespondent\nPrincipal Commissioner of Income Tax - 6,\nRoom No.501, 5th Floor, Aayakar Bhavan,\nMaharishi Karve Road,\nMumbai - 400020\nAssessee by : Shri Gaurav Kabra\nRevenue by : Shri Rajesh Kumar Yadav, CIT-DR\nDate of Hearing – 31/07/2025\nDate of Order – 05/08/2025\nORDE…