PCIT v. Vishwashakti Construction

151 Taxmann.com 93High Court2023#19331 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 133(6)Section 147 Section 143(3)Section 132 Section 132(4)Section 142(1)Section 143(2)Section 144

Issues it is cited on

section 133(6)section 147 business total income

Judgments citing PCIT v. Vishwashakti Construction

PRATHMESH CONSTRUCTION,PUNE vs. DCIT CIRCLE - 2 PUNE, PUNE

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

ITA 1814/PUN/2025[2021-22]Status: DisposedITAT Pune04 Feb 2026AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Vinod Pawar, Addl.CIT (virtual)

Section 132Section 132(4)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 Prathmesh Construction DCIT, Central Circle Plot No.44, MIDC, Miraj – 416410, Vs. 2(1), Pune Maharashtra PAN: AAFFP2620Q (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Vinod Pawar, Addl.CIT (virtual) Date of hearing : 29-01-2026 Date of pronouncement : 04-02-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 25.06.2025 of the Ld. CIT(A), Pune-12 relating to…

GORDHANBHAI GOVINDBHAI KALATHIYA,THANE, MAHARASHTRA vs. ITO- (2) (1), THANE, THANE, MAHARASHTRA

Appeal is partly allowed in the aforesaid terms

ITA 668/MUM/2024[2010-11]Status: DisposedITAT Mumbai16 Dec 2025AY 2010-11

Bench: Shri Narender Kumar Choudhryassessment Year: 2010-11

For Appellant: Shri Raj Kumar Singh, Ld. A.R. (Virtually)For Respondent: Shri Kiran K. Chhatrapati, Ld. Sr. D.R

Section 133(6)Section 144Section 147Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2010-11 Mr. Gordhanbhai G. Kalathiya, Income Tax Officer-(2)(1), B 702, Rashmi Crystal, Qureshi Mansion, Sai Complex, Gokhale Road, Opp Shanti Nagar Vihar, Thane Vs. Near Joggers Park, Maharashtra – 400 602 Mira Road East, Thane, Maharashtra – 401 107 PAN: AMAPK4630N (Appellant) (Respondent) Present for: Assessee by : Shri Raj Kumar Singh, Ld. A.R. (Virtually) Revenue by : Shri Kiran K. Chhatrapati, Ld. Sr. D.R. Date of Hearing : 18.09.2025 Date of Pronouncement : 16.12.2025…

BENGAL MILL STORES P.LTD,MUMBAI vs. DCIT 6(1)(2), MUMBAI

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

ITA 1204/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Apr 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Bengal Mill Stores P. Ltd. 205, Maganlal Chamber, Dcit- Circle 6(1)(2) Baburao Bobde Marg, Iron Mumbai-400 Vs. Market Mumbai-400 009 (Appellant) (Respondent) Pan No. Aadcb2473Q : Shri Vijay Mehta, Ar Assessee By Revenue By : Shri Ashok Kumar Ambastha, Dr Date Of Hearing: 08.04.2024 19.04.2024 Date Of Pronouncement :

For Respondent: Shri Ashok Kumar Ambastha, DR

Section 133(6)Section 143(2)Section 143(3)Section 145(3)Section 147Section 148Section 234Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Bengal Mill Stores P. Ltd. 205, Maganlal Chamber, DCIT- Circle 6(1)(2) Baburao Bobde Marg, IRON Mumbai-400 Vs. market Mumbai-400 009 (Appellant) (Respondent) PAN No. AADCB2473Q : Shri Vijay Mehta, AR Assessee by Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 08.04.2024 19.04.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 1204/Mum/2017 is filed by M/s Bengal Mills Stores P. Ltd. (assessee / appellant) for A.Y. 2009-10 against the appellate orde…

RAXIT HARSHAD SHAH,MUMBAI vs. WARD 41(3)(3), MUMBAI

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

ITA 208/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Jun 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Raxit Harshad Shah Ito, Ward 41(3)(3) 321 B Rustomjee Aadarsh Heritage, Mumbai Vs. Aadarsh Dughalaya Lane, Malad West, Mumbai-400 064 Pan/Gir No. Anjps 3133 J (Appellant) : (Respondent)

For Respondent: Ms. Mahita Nair

Section 142(1)Section 147Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Raxit Harshad Shah ITO, Ward 41(3)(3) 321 B Rustomjee Aadarsh Heritage, Mumbai Vs. Aadarsh Dughalaya Lane, Malad West, Mumbai-400 064 PAN/GIR No. ANJPS 3133 J (Appellant) : (Respondent) : Shri Ashok Mehta Assessee by Revenue by : Ms. Mahita Nair Date of Hearing : 29.03.2023 : 27.06.2023 Date of Pronouncement O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), Nati…