PCIT v. TE Connectivity India Private Limited

175 Taxmann.com 405High Court2025#23148 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 144B Section 263 Section 143(3)Section 56 Section 80P Section 80P(2)(a)(i)Section 80P(2)(d)Section 133(6)

Read the full judgment

Issues it is cited on

erroneous and prejudicial section 263 section 144b section 26 india document interest

Judgments citing PCIT v. TE Connectivity India Private Limited

Pujya Sharanabasaveshwara Pattina Souharda Sahakari Sangha Ni Maski, Maski vs. Income-Tax Office, Ward-1, Raichur

In the result appeal of the assessee is allowed

ITA 1180/BANG/2025[2020-21]Status: DisposedITAT Bangalore29 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhailassessment Year : 2020-21

For Appellant: Shri Anil Kumar, CAFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru

Section 133Section 143Section 144BSection 263Section 56Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment year : 2020-21 Pujya Sharanabasaveshwara Pattina Vs. The Income Tax Officer, Souharda Sahakari Sangha Ni, Maski Ward 1, Gundli Complex, Raichur. Near Basaveshwara Talkies, Maski – 584 124. Raichur Dist. PAN: AAGAP 0931Q APPELLANT RESPONDENT Appellant by : Shri Anil Kumar, CA Respondent by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.11.2025 Date of Pronouncement : 29.12.2025 O R D E R Per Prashant Maharishi, Vice Presiden…

Kanigere Ramegowda Ningaraju, Hassan vs. Income Tax Officer, Ward 1 & Tps, Hassan

In the result, the appeal of the assessee is hereby allowed

ITA 1046/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2015-16

For Appellant: Shri V Shivarama Iyer, C.AFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)

Section 144BSection 147Section 148Section 148ASection 263Section 269SSection 45

…ssing Officer had failed to make proper enquiries regarding the cash deposits and thus the order deserved to be revised. He placed reliance on the judgment of the Hon’ble Karnataka High Court in the case of PCIT Vs. Te Connectivity India Pvt. Ltd. reported in 175 Taxmann.com 405 and also on the order of the Bangalore Bench of the Tribunal in the case of Kyoorius Tea and Coffee Estate in ITA No. 828/Bang/2025 dated 19.06.2025. 7. We have carefully considered the rival submissions and perused the record. The issue before us is whether the assessment order dated 28.03.2023 was passed without making enquiries and whe…

Sri. Jayachamaraja Credit Co-Operative Society Limited, Bangalore vs. Pr. CIT, Bengaluru-1, Bangalore

In the result, the appeal of the assessee is allowed

ITA 983/BANG/2025[2020-21]Status: DisposedITAT Bangalore26 Aug 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2020-21

For Appellant: Shri G. Venkatesh, AdvocateFor Respondent: Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2020-21 Sri Jayachamaraja Credit Vs. The Principal Commissioner Co-operative Society Ltd., of Income Tax [PCIT], 21/1, SLV Temple Street, Bengaluru-1, Matadahalli, R.T. Nagar, Bengaluru. Bangalore – 560 032. PAN: AACTS 3652G APPELLANT RESPONDENT Appellant by : Shri G. Venkatesh, Advocate Respondent by : Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.07.2025 Date of Pronouncement : 26.08.2025 O R D E R Per Prashant Maharishi…