PCIT v. Sanjay Mehta

298 Taxmann 673Reported decision2024#24295 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2024 to 2025.

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Issues it is cited on

entry operator section 132 section 142(1)section 15 section 148 section 147 person company section 14 section 143(3)india total income

Judgments citing PCIT v. Sanjay Mehta

Indo Pacific Finlease Ltd, Chandigarh vs. PCIT- Chandigarh 1, Chandigarh

In the result, both the appeals are filed by the

ITA 449/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Apr 2025AY 2015-16

Bench: Shrilaliet Kumar & Shri Krinwant Sahayआयकर अपील सं . / I.T.A. Nos.448 & 449/Chd/2024 निर्धारणवर्ष / Assessment Years: 2014-15 & 2015-16

For Appellant: Sh. Ashok Goel, C.AFor Respondent: Sh.Rohit Sharma, CIT-D.R

Section 147Section 148Section 203(1)Section 263

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRILALIET KUMAR, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं . / I.T.A. Nos.448 & 449/CHD/2024 निर्धारणवर्ष / Assessment Years: 2014-15 & 2015-16 Vs PCIT Chandigarh 1, Chandigarh Indo Pacific Finlease Ltd., SCO-98-99, Sector 34 Sub City Centre, Chandigarh 160002 स्थायीलेखासं./PANNO. AAACI2176E अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by : Sh. Ashok Goel, C.A. Revenue by : Sh.Rohit Sharma, CIT-D.R. Date of Hearing :19.03.2025 Date of Pronouncement ;16/…

Indo Pacific Finlease Ltd, Chandigarh vs. PCIT Chandigarh 1, Chandigarh

In the result, both the appeals are filed by the

ITA 448/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh16 Apr 2025AY 2014-15

Bench: Shrilaliet Kumar & Shri Krinwant Sahayआयकर अपील सं . / I.T.A. Nos.448 & 449/Chd/2024 निर्धारणवर्ष / Assessment Years: 2014-15 & 2015-16 Vs Pcitchandigarh 1, Chandigarh Indo Pacific Finlease Ltd., Sco-98-99, Sector 34 Sub City Centre, Chandigarh 160002 स्थायीलेखासं./Panno. Aaaci2176E अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee By : Sh. Ashok Goel, C.A. Revenue By : Sh.Rohit Sharma, Cit-D.R. Date Of Hearing :19.03.2025 Date Of Pronouncement ;16/04/2025 Physical Hearing Order Per Laliet Kumar, J.M.: Both The Appeals Are Being Filed By The Assessee, Feeling Aggrieved By The Order Passed By The Ld. Pr. Commissioner Of Income Tax, Chandigarh-1 Dated 28.03.2024& 23.03.2024 U/S 263 For The Assessment Years: 2014-15& 2015-16. 2. The Assessee Has Raised The Common Grounds Of Appeal In Ita Nos.448 & 449/Chd/2024 As Under:

For Appellant: Sh. Ashok Goel, C.AFor Respondent: Sh.Rohit Sharma, CIT-D.R

Section 147Section 148Section 203(1)Section 263

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRILALIET KUMAR, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं . / I.T.A. Nos.448 & 449/CHD/2024 निर्धारणवर्ष / Assessment Years: 2014-15 & 2015-16 Vs PCITChandigarh 1, Chandigarh Indo Pacific Finlease Ltd., SCO-98-99, Sector 34 Sub City Centre, Chandigarh 160002 स्थायीलेखासं./PANNO. AAACI2176E अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by : Sh. Ashok Goel, C.A. Revenue by : Sh.Rohit Sharma, CIT-D.R. Date of Hearing :19.03.2025 Date of Pronouncement ;16/04/2…

Samarth Lifestyle Retailing Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12

For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,'A' JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 621/JP/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Samarth Lifestyle Retailing Private Limited, 601, 6th Floor, Ganga Heights SB-154, Lal Kothi Tonk Road, Jaipur बनाम Vs. DCIT, Circle-06, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAACV 7598 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri P.…