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

172 Taxmann.com 573High Court2025#17438 most cited
5

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 115BAASection 143(1)Section 119(2)(b)Section 139(1)Section 21AESection 250Section 115BABSection 115JB

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

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई |\nIN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 808/MUM/2025\n(निर्धारण वर्ष / Assessment Year :2020-21)\n&\nआयकर अपील सं./ITA No. 807/MUM/2025\n(निर्धारण वर्ष / Assessment Year :2021-22)\nOdyssey Corporation Ltd.\nB/102, Haridarshan Bldg.,\nKandivali West S. O\nMumbai, Maharashtra-\n400067\nv/s.\nबनाम\nDCIT-Circle 2(3)(1),\nMumbai\nRoom No. 552, 5th Floor,\nAyakar Bhavan, M.K. Road,\nMumbai, Maharashtra-\n400020\nस्थायी लेखा सं./…

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

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण न्यायपीठ, मुंबई\nIN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 808/MUM/2025\n(निर्धारण वर्ष / Assessment Year :2020-21)\n&\nआयकर अपील सं./ITA No. 807/MUM/2025\n(निर्धारण वर्ष / Assessment Year :2021-22)\nOdyssey Corporation Ltd.\nB/102, Haridarshan Bldg.,\nKandivali West S. O\nMumbai, Maharashtra-\n400067\nv/s.\nबनाम\nDCIT-Circle 2(3)(1),\nRoom No. 552, 5th Floor,\nAyakar Bhavan, M.K. Road,\nMumbai, Maharashtra-\n400020\nस्थायी लेखा सं./जीआइआर सं.…

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…