PCIT v. Smt. Vidhi Agarwal

88 Taxmann.com 306High Court2017#18455 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 139(1)Section 142(1)Section 55(2)Section 55A Section 127 Section 132 Section 139(3)

Issues it is cited on

section 55(2)circle rate fair market value transfer section 143(3)document

Judgments citing PCIT v. Smt. Vidhi Agarwal

PREM LATA GUPTA ,DELHI vs. ACIT CENTRAL CIRCLE , KARNAL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1422/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Smt. Prem Lata Gupta, Vs. Assistant Commissioner Of C-5/2A, Opp Cc Colony, Income Tax, Rana Pratap Bagh, North Delhi Central Circle Pin: 1100 07 Karnal. Pan: Aadpl3023F (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv., Shri Pawan GargFor Respondent: Shri Sanjeev Kaushal, CIT (DR)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250(6)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Smt. Prem Lata Gupta, Vs. Assistant Commissioner of C-5/2A, Opp CC Colony, Income Tax, Rana Pratap Bagh, North Delhi Central Circle PIN: 1100 07 Karnal. PAN: AADPL3023F (Appellant) (Respondent) Assessee by: Shri Ved Jain, Adv., Shri Pawan Garg & Ishika Dua, CAs Department by: Shri Sanjeev Kaushal, CIT (DR) Date of Hearing: 20.08.2025 Date of pronouncement: 0711.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by assessee is aga…

JASWIN KAUR SETHI ,GURGAON vs. DCIT,INTERNATIONAL TAXATION, GURGAON

The appeal of the assessee is allowed

ITA 2349/DEL/2023[2020-21]Status: DisposedITAT Delhi30 Jul 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2020-21 Jaswin Kaur Sethi, Vs Dcit, 218, Regency Park, International Taxation, Dlf Phase Gurgaon. Gurgaon, Haryana – 122 009. Pan: Enmps7327R

For Appellant: Ms Meenal Goyal CAFor Respondent: Shri Om Prakash, Sr. DR

Section 143(3)Section 50CSection 55(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Jaswin Kaur Sethi, Vs DCIT, 218, Regency Park, International Taxation, DLF Phase Gurgaon. Gurgaon, Haryana – 122 009. PAN: ENMPS7327R (Appellant) (Respondent) Assessee by : Ms Meenal Goyal CA Revenue by : Shri Om Prakash, Sr. DR Date of Hearing : 23.07.2025 Date of Pronouncement 30.07.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the final assessment order dated 16.06.2023 of the Asstt. Commi…

FEDERATION OF RAJASTHAN TRADE AND INDUSTRY,JAIPUR vs. ITO-EXEMPTION WARD-2, JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 217/JPR/2024[2014-15]Status: DisposedITAT Jaipur04 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rahul Pandya (Adv.) &For Respondent: Shri Anoop Singh (Addl.CIT) a

Section 127Section 12ASection 142(1)Section 143(2)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 217/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 Federation of Rajasthan Trade & cuke The ITO-Exemption Industry Vs. Ward-2, A-7, 2nd Floor, Ganpati Enclave, Jaipur. Civil Lines, Ajmer Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCF0138J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by :…

NARENDRA R MERCHANT,MUMBAI vs. ITO 17(2)(4), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 4763/MUM/2018[2008-09]Status: DisposedITAT Mumbai07 Jun 2021AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalassessment Year: 2008-09 Shri Narendra R. Merchant, Income Tax Officer – 17 (2)(4), Flat No. 1, Sudha Kunj, 3-A, Mumbai Tardeo Road, Mumbai - 400034 Vs. Pan: Aaacp6073B (Appellant) (Respondent) Assessee By : Shri Ronak Doshi (Ar) Revenue By : Ms. Smita Verma (Dr) Date Of Hearing: 16/03/2021 Date Of Pronouncement: 07/06/2021

For Appellant: Shri Ronak Doshi (AR)For Respondent: Ms. Smita Verma (DR)

Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 Shri Narendra R. Merchant, Income Tax Officer – 17 (2)(4), Flat No. 1, Sudha Kunj, 3-A, Mumbai Tardeo Road, Mumbai - 400034 Vs. PAN: AAACP6073B (Appellant) (Respondent) Assessee by : Shri Ronak Doshi (AR) Revenue by : Ms. Smita Verma (DR) Date of Hearing: 16/03/2021 Date of Pronouncement: 07/06/2021 O R D E R PER SAKTIJIT DEY, JM This is an appeal by the assessee against the order dated 01.06.2018 of learned Commissioner of Income…

DCIT 1(1)(2), MUMBAI vs. HARDCASTLE & WAUD MANUFACTURING CO. LTD, MUMBAI

In the result, the appeal by Revenue is partly allowed

ITA 982/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jun 2019AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 25O(4)

…ted that this cannot be substituted by a rate mentioned in the website. Further learned counsel placed reliance upon several case laws in this regard including the following :- 6 M/s. Hardcastle & Waud Manufacturing Co. Ltd.  Pr. CIT Vs. Smt. Vidhi Agarwal (88 Taxmann.com 306)  CIT Vs. Shivakami Co. P. Ltd. (159 ITR 71)  CIT Vs. B. Arunkumar & Co. (ITA No. 2337 of 2013)  Arjun Malhotra Vs. CIT ( 403 ITR 354)  Barjinder Singh Bhatti Vs. ITO (ITA No. 1101/Chd/2014)  Pyare Mohan Mathur HUF Vs. ITO (ITA No. 471/Agra/2009)  Adarsh Kumar Agarwal Vs. ACIT (ITA No. 66/Lkw/2014)  Saraswati Industrial Syndicate Lt…