PCIT v. Yog Oil Traders

153 Taxmann.com 386High Court#22863 most cited
3

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

Sections most often in play

Section 133(6)Section 143(3)Section 147Section 148Section 142(1)Section 143(1)Section 145(3)Section 68

Issues it is cited on

section 133section 133(6)indianfacdocument

Judgments citing PCIT v. Yog Oil Traders

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

ITA 122/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 68Section 69C

…me Tax V/s Simit P. Sheth356 ITR 451 GUJ-HC k) ACIT vs Karam Chand Rubber Industries in ITA No. 6599/Del/2014 order dated 12.12.2018 (Del Bench). l). l) PCIT vs Nitin Cylinders Ltd. 159 taxmann.com 649(BOM-HC) order dated 1.01.2024. m) PCIT vs Yog Oil Traders 153 Taxmann.com 386 (Bom-HC) order dated 05.07.2023. 17. It was further argued by the Counsel of the Assessee that the sales have been made to some of the parties against the purchases as per books of accounts and, thus, the assessee had sufficient stocks available and no addition could be made under such facts and circumstances:- i) Pr. CIT Vs Akshit Kumar…

INCOME TAX OFFICER, MANDI GOBINDGARH vs. GAURAV SINGHI, PRAGATIE STEELS,

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 955/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 133

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 889/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Gaurav Singhi बनाम The ITO Pragatie Steels, Near Sai Mandir Ward-2, Mandi Gobindgarh Road, Nasrali, Gobindgarh, Punjab Punjab -147301 "ायी लेखा सं./PAN NO: ALHPS6129G अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 955/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The ITO…

GAURAV SINGHI, PRAGATIE STEELS, NEAR SAI MANDIR ROAD, NASRALI,GOBINDGARH,PUNJAB vs. ASSESSMENT UNITS NFAC DELHI, JURISDITIONAL ASSESSING OFFICER IT0-WARD-2, MANDI GOBINDGARH, PUNJAB

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 889/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 133

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 889/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Gaurav Singhi बनाम The ITO Pragatie Steels, Near Sai Mandir Ward-2, Mandi Gobindgarh Road, Nasrali, Gobindgarh, Punjab Punjab -147301 "ायी लेखा सं./PAN NO: ALHPS6129G अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 955/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The ITO…