Pr. CIT v. Dart Infrabuild (P) Ltd.

166 Taxmann.com 4High Court2024#8996 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(2)Section 148Section 147Section 292BBSection 142(1)Section 143(3)Section 144Section 54F

Issues it is cited on

section 292bbsection 292bsection 54fsection 139(4)section 292section 29service of noticefaceless assessmentsection 234asection 80psection 142reassessment proceedings

Judgments citing Pr. CIT v. Dart Infrabuild (P) Ltd.

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

BHARAT KANTILAL CHANGEDE,PUNE vs. ITO WARD 6(3), PUNE

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

ITA 1902/PUN/2025[2012-13]Status: HeardITAT Pune13 Jan 2026AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CAFor Respondent: Shri Basavaraj Hiremath, Addl.CIT
Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 292BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2012-13 Bharat Kantilal Chengede ITO, Ward 6(3), Pune 4, Budhwar Peth, Bajirao Road, Vs. Near Vitthal Mandir, Pune – 411002 PAN: AAUPC5241M (Appellant) (Respondent) Assessee by : Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CA Department by : Shri Basavaraj Hiremath, Addl.CIT Date of hearing : 08-01-2026 Date of pronouncement : -01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 03.07.2025 o…

DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD vs. MAHALAKSHMI LIGHT HOUSE, HAPUR

In the result, Cross Objection filed by the Assessee is allowed

ITA 3513/DEL/2024[2015-16]Status: DisposedITAT Delhi05 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Deputy Commissioner Of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh Cgo Complex, Hapur Chungi, Pan: Aatfm3627N Ghaziabad, Uttar Pradesh Appellant Respondent

Section 147Section 69C

…1 ITA No. 3513 & C.O No. 119 /Del/2024 DCIT Vs. Mahalaxmi Light House IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh CGO Complex, Hapur Chungi, PAN: AATFM3627N Ghaziabad, Uttar Pradesh Appellant Respondent C.O No. 119/Del/2024 (in ITA No. 3513/Del/2024) Mahalakshmi Light House, Vs. Deputy Commissioner of 285, AvasVikasVihar, Hapur, Income Tax Ghaziabad,Uttar Pra…

PELICAN TOBACCO INDIA PRIVATE LIMITED,. vs. ITO, WARD - 19(4), NEW DELHI, .

Appeal is allowed

ITA 129/DEL/2024[2012-13]Status: DisposedITAT Delhi01 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: Sh. Udit Dad, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(2)Section 147Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises…

NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

ITA 50/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Us:

Section 133(6)Section 142(1)Section 143(2)Section 144Section 155BSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.50/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2017-18) Nimmana Narasimharao Vs. Income Tax Officer Eluru Ward-2 Eluru PAN : ABDPN4907B (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri G.V.N.Hari, Advocate Assessee Represented by राज" का "ितिनिध"/ : Dr. Aparna Villuri, Sr.DR Department Represented by सुनवाई समा" होने की ि…

SRI KSHEERA RAMALINGESWARA SWAMY TEMPLE,PALAKOL vs. INCOME TAX OFFICER (EXEMPTIONS), RAJAHMUNDRY

ITA 199/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. Pan: Aakas5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2023, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (For Short, “Act”), Dated 28/12/2019 For A.Y. 2017-18. 2 I Sri Ksheera Ramalingeswara Swamy Temple Vs. Ito (Exemptions)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 11Section 12ASection 142(1)Section 143(2)Section 144

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. PAN: AAKAS5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Sri GVN Hari, Advocate राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of Hearing: 24/09/2025 घोषणा की तारीख/Date of 30/09/2025 Pronouncement: आदेश / ORDER PER. R…

HARIPRIYA TEKUPALLY,HYDERABAD vs. INCOME TAX OFFICER, INT TXN - 2, HYDERABAD

In the result appeal ITA

ITA 787/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

GANGARAM REDDY TEKULAPALLI,HYDERABAD vs. ITO., INT TAXN- 2, HYDERABAD

In the result appeal ITA

ITA 786/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

ANIL KUMAR PAREKH, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD DHAMTARI, DHAMTARI

In the result, appeal of the assessee is allowed

ITA 194/RPR/2025[2013-14]Status: DisposedITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.194/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/O. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 Pan: Akepp0240E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 68Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.194/RPR/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/o. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 PAN: AKEPP0240E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent Assessee by : None (Adjournment Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.06.2025 घोष…

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 413/HYD/2025[2014-15]Status: DisposedITAT Hyderabad23 Jun 2025AY 2014-15

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 412/HYD/2025[2013-14]Status: DisposedITAT Hyderabad23 Jun 2025AY 2013-14

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

KRISHAN KUMAR MAKRANIA PRO. M/S. MAKRANIA OIL MILL,,BHIWANI vs. DCIT CENTRAL CIRCLE-I, GURGAON

In the result, assessee’s appeal in ITA No

ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…i.e. A.Y. 2011-12 or 31.03.2018. When the notice u/s 148 of the Act was issued did not contain any provision expressly providing the delay in furnishing of return making the return invalid. In this regard he has further relied on the following judgments: - 166 Taxmann.com 4 (Del) PCIT vs. Dart Infrabuild (P.) Ltd - 167 Taxmann.com 90 (Del) Shaily Juneja vs. ACIT 7 Krishna Kumar Makrania - 383 ITR 448 (Del) PCIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd. - 383 ITR 455 (Del) PCIT vs. Silverline - 25 Taxmann.com 341 (Mad) Sapthagiri Finance & Investments vs. ITO - ITA 696/2015 (Del) CIT vs. Delhi Kalyan Samiti…