How many judgments cite PCIT v. Shodiman Investments (P) Ltd.?

80 judgments on BharatTax cite PCIT v. Shodiman Investments (P) Ltd. (93 Taxmann.com 153), spanning 2018 to 2026.

Which sections of the Income Tax Act does PCIT v. Shodiman Investments (P) Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 68, Section 142(1), Section 143(2).

PCIT v. Shodiman Investments (P) Ltd.

93 Taxmann.com 153High Court2018#1426 most cited

What is PCIT v. Shodiman Investments (P) Ltd. authority for?

A reassessment notice issued under Section 148 is invalid if the Assessing Officer acts merely on intimation or 'borrowed satisfaction' from another authority without independently forming their own 'reason to believe' that income has escaped assessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

PCIT v. Shodiman Investments · Section 147 · Section 148 · reopening of assessment · borrowed satisfaction · reason to believe · AO's own satisfaction · validity of reassessment notice · income escaping assessment · Section 143(1) · Section 143(3)

Sections most often in play

Section 147 Section 148 Section 143(3)Section 68 Section 142(1)Section 143(2)Section 151 Section 143(1)

Issues it is cited on

borrowed satisfaction live link material facts necessary for assessment share capital and share premium tangible material shell company reason to believe reopening of assessment escapement of income source of source income escaping assessment creditworthiness of the creditor

Judgments citing PCIT v. Shodiman Investments (P) Ltd.

COMBINE DIAMONDS PRIVATE LIMITED,BANDRA KURLA COMPLEX,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -5(1)(2), MUMBAI

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

ITA 2480/MUM/2025[2009-10]Status: DisposedITAT Mumbai11 Mar 2026AY 2009-10

Bench: Shri Narender Kumar Choudhrya N D Shri Prabhash Shankara.Y: 2009-10 Combine Diamonds Vs. Acit-5(1)(2), Mumbai Private Limited Fw 6010B, 6Th Floor, Bharat Diamond Bourse, East Wing, Bandra Kurla Complex, Bandra East, Mumbai – 400051. Pan/Gir No. Aaacc9949H (Applicant) (Respondent) Assesseeby : Shri Rahul Sarda, Ca Revenue By : Shri Virabhadra Mahajan (Sr. Dr)

For Appellant: Shri Rahul Sarda, CAFor Respondent: Shri Virabhadra Mahajan (SR. DR)

Section 142(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER A N D SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER A.Y: 2009-10 Combine Diamonds Vs. ACIT-5(1)(2), Mumbai Private Limited FW 6010B, 6th Floor, Bharat Diamond Bourse, East Wing, Bandra Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AAACC9949H (Applicant) (Respondent) Assesseeby : Shri Rahul Sarda, CA Revenue by : Shri Virabhadra Mahajan (SR. DR) Date of Hearing : 28.01.2026 Date of Pronouncement : 11.03.2026 आदेश / ORDER PER NARENDER KUMAR CHOUDHRY, JM: This appeal has been preferred by the Assessee…

LABH COMBINES PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 7(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2382/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 132Section 132(4)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2382/Kol/2025 (Assessment Year 2017-18) Labh Combines Pvt. Ltd., 391, Block ‘G’ Shyam Sadan, New Alipore, Kolkata - 700053 [PAN: AAACL4352M] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 7(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Tulsiyan, Advocate & Puja Somani, AR Department represented by : Sandip Sarkar, JCIT, Sr. DR Date of concluding t…

AJAYKUMAR NATWARLAL SHETH,RAJKOT vs. THE DCIT, CIRCLE 1(2) RAJKOT, RAJKOT

ITA 108/RJT/2025[2010-11]Status: DisposedITAT Rajkot31 Dec 2025AY 2010-11

Section 143(1)Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT “SMC” BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 108/RJT/2025 (निर्धारणवर्ष/Assessment Year: (2010-11) Ajaykumar Natwarlal Sheth Prop. Karan Tradelinks, 437-438, Star Chambers, Harithar Chowk, Rajkot (Guj) -360001 DCIT, Circle – 1(2), Rajkot - 360001 स्थायीलेखासं./जीआइआरसं. /PAN/GIR No.: AGGPS5893R (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) Assessee by Respondent by Date of Hearing Date of Pronouncement : Shri Fenil H. Maheta, Ld. AR : Shri Abhimanyu Singh Yadav, Ld. Sr. DR : 04/12/20…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. SIDDHESHWARI VYAPAAR PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 2280/KOL/2025[2012-13]Status: DisposedITAT Kolkata23 Dec 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.2280/Kol/2025 (निर्धारणवर्ा/Assessment Years :2012-2013) Dcit, Central Circle-1(2), Vs Siddheshwarivyapaar Pvt Ltd Kolkata 2Nd Floor, 159, Ravindra Sarani Kolkata-700007 Pan No. :Aancs 2337 J (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्वकीओरसे /Revenue By : Shri Sanat Kumar Raha, Cit-Dr निर्धाररतीकीओरसे /Assessee By : Shrisoumitra Choudhury & Rainak Jain, Advocates सुनवाई की तारीख / Date Of Hearing : 09/12/2025 घोषणा की तारीख/Date Of Pronouncement : 23.12.2025 आदेश / O R D E R Per Rajesh Kumar, Am: This Is An Appeal Filed By The Revenueagainst The Order Passed By The Ld. Cit(A), Kolkata-20, Dated 06.05.2025For The Assessment Year2012-2013. 2. The Appeal Of The Revenue Is Barred By 69 Days. Considering The Submissions Of The Ld. Cit-Dr & Looking To The Facts Of The Case, We Condone The Delay Of 69 Days In Filing The Present Appeal By The Revenue & The Appeal Is Admitted For Hearing. 3. The Only Issue Raised In This Appeal Is Against The Order Of The Ld. Cit(A) In Deleting The Addition Of Rs.6,82,00,000/- Made U/S.68 Of The Act On Account Of Unexplained Cash Credits Received From Shell Entities In The Guise Of Share Capital.

For Appellant: ShriSoumitra Choudhury and Rainak Jain, AdvocatesFor Respondent: Shri Sanat Kumar Raha, CIT-DR

Section 131Section 133(6)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.2280/KOL/2025 (निर्धारणवर्ा/Assessment Years :2012-2013) DCIT, Central Circle-1(2), Vs SiddheshwariVyapaar Pvt Ltd Kolkata 2nd Floor, 159, Ravindra Sarani Kolkata-700007 PAN No. :AANCS 2337 J (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्वकीओरसे /Revenue by : Shri Sanat Kumar Raha, CIT-DR निर्धाररतीकीओरसे /Assessee by : ShriSoumitra Choudhury and Rainak Jain, Advocates सुनवाई की तारीख / Date of Hearing : 09/12/2025 घोषणा की तारीख/Date of…

MAHAK DOSHI LEGAL HEIR OF LATE ADITYA DOSHI,KOLKATA vs. I.T.O., WARD - 2(1),, KOLKATA

Appeal of the assessee is allowed

ITA 2075/KOL/2025[2011-2012]Status: DisposedITAT Kolkata23 Dec 2025AY 2011-2012

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.2075/Kol/2025 (Assessment Year 2011-12) Mahak Doshi, L/H of Aditya Doshi, 2A, 2nd Floor, 88A, Sarat Bose Road, Kolkata - 700026 [PAN: ADBPD4860H]..……..…...……………....Appellant vs. ITO, Ward 2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata -700026................................. Respondent Appearances by: Assessee represented by : Sunil Surana, AR Department represented by : Monalisa Pal Mukherjee, Sr. DR Date of concluding the hearing : 18.12.2025 Date of pronouncing the order : 23.12.2025 O R D…

AALEKHA SUPPLY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(3),, KOLKATA

Appeal of the assessee is allowed

ITA 1286/KOL/2025[2013-2014]Status: DisposedITAT Kolkata23 Dec 2025AY 2013-2014

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 139(1)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.1286/Kol/2025 (Assessment Year 2013-14) Aalekha Supply Pvt. Ltd., 74, Bentick Street, Lal Bazar, Kolkata - 700001 [PAN: AACCA7068C] ..……..…...……………....Appellant vs. ITO Ward 4(3), Kolkata, P-7, Chowringhee Square, Esplanade, Chowringhee North, Bow Barracks – 700069 ................................ Respondent Appearances by: Assessee represented by : Miraj D Shah, AR Department represented by : Monalisa Pal Mukherjee, Sr. DR Date of concluding the hearing : 18.12.2025 Date of pronouncing the order : 23.12.2025…

ASSAM VALLEY FINANCE AND INVESTMENT PVT LTD,GUWAHATI vs. D.C.I.T., CIRCLE 1, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 75/GTY/2025[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Assam Valley Finance & Dcit, Circle 1 Investment Pvt. Ltd. Aayakar Bhawan, Christian Basti, House No.1, Niligiri Path, G.S Road, Guwahati-781005, Vs. Zoo Road, Guwahati-781024 Assam (Appellant) (Respondent) Pan No. Aabca6974B Assessee By : Shri Miraj D Shah, Ar Revenue By : Shri Santosh Kumar Karnani, Dr Date Of Hearing: 12.11.2025 Date Of Pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Santosh Kumar Karnani

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151Section 151ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual Hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM Assam Valley Finance and DCIT, Circle 1 Investment Pvt. ltd. Aayakar Bhawan, Christian Basti, House No.1, Niligiri Path, G.S road, Guwahati-781005, Vs. Zoo Road, Guwahati-781024 Assam (Appellant) (Respondent) PAN No. AABCA6974B Assessee by : Shri Miraj D Shah, AR Revenue by : Shri Santosh Kumar Karnani, DR Date of hearing: 12.11.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order…

BELONG TRACOM PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGAHR

In the result, the appeal of the assessee is allowed

ITA 254/GTY/2019[2011-12]Status: DisposedITAT Guwahati18 Dec 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Belong Tracom Private Limited Income Tax Officer, Ward 2(1) 3, Mullick Street, Kolkata- C.R. Building, Mancotta Road, Vs. 700007, West Bengal Dibrugarh-786008, Assam (Appellant) (Respondent) Pan No. Aaecb0435D Assessee By : Shri Miraj D Shah, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 18.12.2025

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Kausik Ray, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL Guwahati BENCH, Guwahati (Through Virtual Hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRIMANOMOHAN DAS, JM Belong Tracom Private Limited Income Tax Officer, Ward 2(1) 3, Mullick Street, Kolkata- C.R. Building, Mancotta Road, Vs. 700007, West Bengal Dibrugarh-786008, Assam (Appellant) (Respondent) PAN No. AAECB0435D Assessee by : Shri Miraj D Shah, AR Revenue by : Shri Kausik Ray, DR Date of hearing: 18.09.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Incom…

M/S. R S VINIMAY PVT. LTD.,,KOLKATA vs. ITO, CIRCLE 11(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1513/KOL/2025[1513]Status: DisposedITAT Kolkata11 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm M/S R.S. Vinimay Pvt. Ltd. Ito, Circle 11(3), 3A, National Library Avenue, Aaykar Bhawan, P-7, Alipore, Kolkata-700027 Chowringhee Square, Vs. West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aadcr0739H Assessee By : Shri Giridhar Dhelia, Ar Revenue By : Shri Bonnie Deb Barma, Dr Date Of Hearing: 29.10.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri Giridhar Dhelia, ARFor Respondent: Shri Bonnie Deb Barma, DR

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM M/s R.S. Vinimay Pvt. Ltd. ITO, Circle 11(3), 3A, national Library Avenue, Aaykar Bhawan, P-7, Alipore, Kolkata-700027 Chowringhee Square, Vs. West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AADCR0739H Assessee by : Shri Giridhar Dhelia, AR Revenue by : Shri Bonnie Deb Barma, DR Date of hearing: 29.10.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centr…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 246/JPR/2025[2016-17]Status: DisposedITAT Jaipur13 Oct 2025AY 2016-17

For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT

Section 147Section 250

…nthereof, the assumption of jurisdiction u/s.147 has no legal basis and resultant reassessment proceedings\ndeserve to be set-aside. [S.143(1), 148 ]\"\n3.3.6 The Hon'ble Bombay High Court in PCIT v. Shodiman Investments Pvt. Ltd. [2018]\n93 taxmann.com 153 / 167 DTR 290 / (2020) 422 ITR 337 (Bom.) held that\n\"S. 147: Reassessment-Intimation-The AO cannot reopen on the basis of info received from DIT (Inv.)\nthat a particular entity has entered into suspicious transactions without linking it to the assessee having\nindulged in activity which could give rise to reason to believe that income has escaped assessment…

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16

For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT

Section 147Section 250

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 244/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT

Section 147Section 250

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

ITA 243/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Oct 2025AY 2013-14

For Appellant: Shri Deepak Sharma, C.AFor Respondent: Smt. Anita Rinesh, JCIT

Section 147Section 250

…hereof, the assumption of jurisdiction u/s.147 has no legal basis and resultant reassessment proceedings\ndeserve to be set-aside. [S.143(1), 148 ]\"\n\n3.3.6 The Hon'ble Bombay High Court in PCIT v. Shodiman Investments Pvt. Ltd. [2018]\n93 taxmann.com 153 / 167 DTR 290 / (2020) 422 ITR 337 (Bom.) held that\n\n\"S. 147: Reassessment-Intimation-The AO cannot reopen on the basis of info received from DIT (Inv.)\nthat a particular entity has entered into suspicious transactions without linking it to the assessee having\nindulged in activity which could give rise to reason to believe that income has escaped assessme…

NARENDRA KACHRULAL ABAD,JALNA vs. INCOME-TAX OFFICER, WARD - 1,, JALNA

In the result, appeal of the assessee partly allowed

ITA 866/PUN/2019[2009-10]Status: DisposedITAT Pune06 Oct 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

Section 143(3)Section 148Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.866/PUN/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, s Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. PAN: ACSPA9531C Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan – AR Revenue by Shri Arvind Renge –Addl.CIT(DR) Date of hearing 28/07/2025 Date of pronouncement 06/10/2025 आदेश/ ORDER PER…

NARAYAN SUPPLIERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(3), KOLKATA, KOLKATA

In the result, appeal of the assessee is dismissed

ITA 1077/KOL/2024[2011-2012]Status: DisposedITAT Kolkata08 Sept 2025AY 2011-2012

Section 10(38)

…& Industrial Co Ltd (2015) 128 DTR\n217 (Del) (HC).\n14.\nCIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Del.) (HC).\n15.\nPr. CIT vs. SNG Developers Ltd. [2018] 404 ITR 312 (Del.)\n(HC).\n16.\nPCIT vs. Shodiman Investments Pvt. Ltd, (2018) 93\ntaxmann.com 153/167 DTR 290 (Bom.)(HC).\n17.\nIn the case of ACIT v. Dhariya Construction Co (2010) 328 ITR\n515 (SC) wherein it was held that the opinion of DVO per se is\nnot an information for the purpose of reopening assessment\nunder section 147 of the Act.\n18.\nWhether where Assessing Officer has merely issued a\nreassessment notice on basis of intimation regarding r…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S KRISHNA NIRMAN PVT LTD

Accordingly, the appeal fails and the same is dismissed

ITAT/126/2025HC Calcutta31 Jul 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 31St July, 2025. Appearance : Mr. Tilak Mitra, Adv. Mr. Amit Sharka, Adv. …For Appellant.

Section 143(3)Section 147Section 260ASection 68

…OD-16 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT/126/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA VS M/S KRISHNA NIRMAN PVT LTD BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 31st July, 2025. Appearance : Mr. Tilak Mitra, Adv. Mr. Amit Sharka, Adv. …for appellant. Mr. Saurabh Bagaria, Adv. Mr. Rites Goel, Adv. …for respondent. The Court : - This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the…

ASHOK DHANRAJ CHORDIA ,PUNE vs. PCIT, PUNE-1, PUNE

ITA 977/PUN/2024[2017-18]Status: DisposedITAT Pune30 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

Section 132Section 143(1)Section 143(2)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No.977/PUN/2024 Assessment Year : 2017-18 Ashok Dhanraj Chordia Vs. PCIT, Pune-1 8th Floor, Solitaire World, Opp Regency Classic, Mumbai Bangalore Highway, Baner, Pune – 411045 (Appellant) (Respondent) PAN : AAMPC9919J Assessee by Department by Date of hearing Date of pronouncement Shri Kishor B Phadke Shri Amol Khairnar, CIT-DR 15-07-2025 30-07-2025 PER R. K. PANDA, VP : ORDER This appeal filed by the assessee is directed against the order dated 29.03.2024 passed u/s 263 of…

SUDHIR BANSAL, BHILAI,DURG vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 98/RPR/2025[2011-12]Status: DisposedITAT Raipur29 Jul 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.98/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Sudhir Bansal 8, Civic Centre, Bhilai, Dist. Durg-490 006 (C.G.) Pan: Adbpb3234H

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 147Section 148(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.98/RPR/2025 "नधा"रण वष" / Assessment Year : 2011-12 Sudhir Bansal 8, Civic Centre, Bhilai, Dist. Durg-490 006 (C.G.) PAN: ADBPB3234H ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.07.2025 घोषणा क" तार"ख / Date…

ASSISTANT COMMISSIONER OF INCOME TAX- 4(1)(1), MUMBAI vs. ANKUR AGRAWAL, MUMBAI

In the result, both the appeals filed by the Assessee are allowed

ITA 5179/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Jun 2025AY 2012-13

Section 10(38)Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“A” BENCH, MUMBAI\nBEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) &\nSHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER)\nI.T.A. No.5179/Mum/2024\n Assessment Year: 2012-13\nAssistant Commissioner | Vs. | Ankur Agrawal\nof Income Tax – 4(1)(1),\nMumbai.\n2401-2402,\n24th\nFloor, Anmol Pride\nOff, Patel Auto, Off S.\nV. Road, Goregaon,\nWest - 400062.\nPAN: AKОРА7201P\n(Appellant)\n(Respondent)\nAppellant by\nShri. Vimal Punmiya\nRespondent by | Shri. Aditya Rai, SR. D.R.\nDate of Hearing\n11.06.2025\nDate of Pronouncement\n16.06.2025\nORDER\nPer: SHRI. SANDEEP GOSAIN…

HETAL DAXESH SHAH,MUMBAI vs. A. C. OF INCOME TAX 19 (1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 176/MUM/2025[2012-2013]Status: DisposedITAT Mumbai27 May 2025AY 2012-2013

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhan

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER I.T.A. No.176/Mum/2025 Assessment Year: 2012-13 Ms. Hetal Daxesh Shah Vs. The Assistant 604, 6th Floor, Commissioner of Deccan Vikas, Income Tax-19(1), V.P.Road, Piramal Chambers, Khotachiwadi, Lalbaug, Mumbai-400004. Mumbai-400012. PAN: ARWPS1310C (Appellant) (Respondent) Appellant by Shri. Sanjay Parikh Respondent by Shri. Hemanshu Joshi, SR. D.R. Date of Hearing 01.05.2025 Date of Pronouncement 27.05.2025 ORDER Per Vikram Singh Yadav, A.M.: The present appea…

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