Pr.CIT v. Fastner Commodeal (P.) Ltd.

172 Taxmann.com 573High Court2025#16986 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BAASection 143(1)Section 119(2)(b)Section 139(1)Section 21AESection 250Section 115BABSection 115JB
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Issues it is cited on

section 115baasection 119(2)section 119(2)(b)domestic companysection 119section 115bsection 115jbsection 139(1)section 115section 139section 143(1)section 11

Judgments citing Pr.CIT v. Fastner Commodeal (P.) Ltd.

ACIT, Circle-3, Thane, Ashar It Park Thane vs. Magic Kraft Private Limited, Vasai East

ITA 4338/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 4327 & 4338/Mum/2025 Assessment Year: 2023-24 ACIT, Circle -3 Vs Magik Kraft Pvt Ltd Ashar IT Park, Sr. No. 161, H.No. A/2, Thane. Pelhar, Vasai East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent) CO. No.242 & 257/Mum/2025 (Arising out of ITA No. 4327 & 4338/Mum/2025) Assessment Year: 2023-24 Magik Kraft Pvt Ltd Vs ACIT, Circle -3 Sr. No. 161, H.No. Ashar IT Park, A/2, Pelhar, Vasai Thane. East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent)…

ACIT, Circle-3, Thane, Ashar, It Park vs. Magic Kraft Private Limited, Vasai East

ITA 4327/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 4327 & 4338/Mum/2025 Assessment Year: 2023-24 ACIT, Circle -3 Vs Magik Kraft Pvt Ltd Ashar IT Park, Sr. No. 161, H.No. A/2, Thane. Pelhar, Vasai East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent) CO. No.242 & 257/Mum/2025 (Arising out of ITA No. 4327 & 4338/Mum/2025) Assessment Year: 2023-24 Magik Kraft Pvt Ltd Vs ACIT, Circle -3 Sr. No. 161, H.No. Ashar IT Park, A/2, Pelhar, Vasai Thane. East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent)…

Odyssey Corporation Limited, Mumbai vs. Dict Circle 2(3)(1), Mumbai

In the result, the appeals of the assessee are allowed

ITA 808/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jun 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriआयकर अपील सं./Ita No. 808/Mum/2025 (निर्धारण वर्ष / Assessment Year :2020-21) & आयकर अपील सं./Ita No. 807/Mum/2025 (निर्धारण वर्ष / Assessment Year :2021-22) Odyssey Corporation Ltd. B/102, Haridarshan Bldg., Kandivali West S. O Mumbai, Maharashtra- 400067 V/S. बनाम Dcit-Circle 2(3)(1), Mumbai Room No. 552, 5Th Floor, Ayakar Bhavan, M.K. Road, Mumbai, Maharashtra- 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco0463C Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारिती की ओर से /Assessee By: Shri Vipul Joshi A/W Ms. Dinkle Hariya राजस्व की ओर से /Revenue By: Shri Yogesh Kumar सुनवाई की तारीख / Date Of Hearing 08.05.2025 घोषणा की तारीख/Date Of Pronouncement 30.06.2025

For Appellant: Shri Vipul Joshi a/w Ms. DinkleFor Respondent: Shri Yogesh Kumar
Section 115BSection 115JSection 143Section 143(1)(a)Section 250

…आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई | IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 808/MUM/2025 (निर्धारण वर्ष / Assessment Year :2020-21) & आयकर अपील सं./ITA No. 807/MUM/2025 (निर्धारण वर्ष / Assessment Year :2021-22) Odyssey Corporation Ltd. B/102, Haridarshan Bldg., Kandivali West S. O Mumbai, Maharashtra- 400067 v/s. बनाम DCIT-Circle 2(3)(1), Mumbai Room No. 552, 5th Floor, Ayakar Bhavan, M.K. Road, Mumbai, Maharashtra- 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACO0463C Appellan…

Odyssey Corporation Limited, Mumbai vs. DCIT Circle 2(3)(1), Mumbai

In the result, the appeals of the assessee are allowed

ITA 807/MUM/2025[2021-22]Status: DisposedITAT Mumbai30 Jun 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriआयकर अपील सं./Ita No. 808/Mum/2025 (निर्धारण वर्ष / Assessment Year :2020-21) & आयकर अपील सं./Ita No. 807/Mum/2025 (निर्धारण वर्ष / Assessment Year :2021-22) Odyssey Corporation Ltd. B/102, Haridarshan Bldg., Kandivali West S. O Mumbai, Maharashtra- 400067 V/S. बनाम Dcit-Circle 2(3)(1), Room No. 552, 5Th Floor, Ayakar Bhavan, M.K. Road, Mumbai, Maharashtra- 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaco0463C Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारिती की ओर से /Assessee By: Shri Vipul Joshi A/W Ms. Dinkle Hariya राजस्व की ओर से /Revenue By: Shri Yogesh Kumar सुनवाई की तारीख / Date Of Hearing 08.05.2025 घोषणा की तारीख/Date Of Pronouncement 30.06.2025 आदेश / Order Page 2

For Appellant: Shri Vipul Joshi a/w Ms. DinkleFor Respondent: Shri Yogesh Kumar
Section 115BSection 115JSection 143Section 143(1)(a)Section 250

…आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 808/MUM/2025 (निर्धारण वर्ष / Assessment Year :2020-21) & आयकर अपील सं./ITA No. 807/MUM/2025 (निर्धारण वर्ष / Assessment Year :2021-22) Odyssey Corporation Ltd. B/102, Haridarshan Bldg., Kandivali West S. O Mumbai, Maharashtra- 400067 v/s. बनाम DCIT-Circle 2(3)(1), Room No. 552, 5th Floor, Ayakar Bhavan, M.K. Road, Mumbai, Maharashtra- 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACO0463C Appellant/अपीलार्…

Akash Fishmeal & Fishoil Private Limited, Sindhudurg vs. Income Tax Officer, Kolhapur

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

ITA 2496/PUN/2024[AY 2023-24]Status: DisposedITAT Pune16 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2023-24

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 139(1)Section 143(1)

…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 : 2023-24 Akash Fishmeal & Fishoil Pvt. Ltd. ITO, Kolhapur 66 Khavaneshwar Mandir Marg, Vs. Kelus, B.O. Kelus, Sindhudurg – 416520, Maharashtra PAN: AANCA3420E (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Ramnath P Murkunde Date of hearing : 15-04-2025 Date of pronouncement : 16-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 25.10.2024 of the Ld. Addl / JCIT(A…