Pr. CIT v. G. Pharma India Ltd.

357 ITR 300High Court2013#14081 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 139 Section 143(1)Section 143(3)Section 147 Section 148 Section 151 Section 115JB Section 133A

Issues it is cited on

kelvinator live link borrowed satisfaction income escaping assessment tangible material escapement of income reason to believe reopening of assessment section 151 accommodation entry notice under section 148 reassessment proceedings

Judgments citing Pr. CIT v. G. Pharma India Ltd.

Narendra Kachrulal Abad, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, appeal of the assessee partly allowed

ITA 866/PUN/2019[2009-10]Status: DisposedITAT Pune06 Oct 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

Section 143(3)Section 148Section 250

…3 ITR 437 o CIT V. Kamdhenu Steel & Alloys Ltd. (2012 248 CTR 33 (Del)(HC) o CIT v. Multiplex Trading & Industrial Co Ltd (2015) 128 DTR 217 (Del) (HC) o Pr. CIT vs. G. Pharma India Ltd. (2017) 384 ITR 147 (Del) (HC) o CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 300 (Del) (HC) Meenakshi Oversea's Pvt Ltd (2017) 395 ITR 677 CIT (Del) (HC) o CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Del) (HC) Sarthank Securities Co. (P.) Ltd. Vs. ITO (2010) 329 ITR 110(Del.) (HC) o Pr. CIT vs. SNG Developers Ltd. (2018) 404 ITR 312 (Del.) (HC) o M/s.Coronation Agro Industries Ltd. Vs. Deputy Commissioner of Income-Tax Circl…

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013

For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…v. Kamdhenu Steel & Alloys Ltd. (2012) 248 CTR 33 (Delhi)(High Court). b) CIT v. Multiplex Trading & Industrial Co Ltd (2015) 128 DTR 217 (Delhi)(HC) c) Pr. CIT v G. Pharma India Ltd.[2017] 384 ITR 147 (Delhi) (H C) d) CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 300 (Del.)(HC) e) CIT v/s Meenakshi Oversea's Pvt Ltd (2017) 395 ITR 677(Del) (HC) f) CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Del.)(HC) 1.2 The information received from other authority cannot be considered as material for reopening:- 1. In view of submission made hereinabove, there was no failure on the part of the assessee to disclose any mate…

Winsome Textile Industries Limited, Chandigarh vs. Asstt. Commissioner of Income Tax, Circle-4(1), Chandigarh

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 528/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Feb 2025AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Ved Parkash Kalia Sr. DR

Section 115JSection 143(1)Section 143(3)Section 147Section 148

…017  PCIT v. G & G Pharma India Ltd. [2017] 384 ITR 147 (Delhi)(HC)  CIT v. Multiplex Trading & Industrial Co. Ltd. (2016) 378 ITR 351 (Delhi) (HC)  SABH Infrastructure vs ACIT WP(C) No. 1357/2016 DATED 25/09/2017  CIT v. Insecticides (India) Ltd. (2013) 357 ITR 300 (Delhi)(HC)  CIT v. Fair Invest Ltd. (2013) 357 ITR 146 (Delhi)(HC)  CIT v. Kamdhenu Steel & Alloys Ltd. (2014) 361 ITR 220 (Delhi)(HC)  Sarthak Securities Co. (P.) Ltd. v. ITO (2010) 329 ITR 110 (Delhi)(HC)  CIT v. Indo Arab Air Services (2016) 130 DTR78/ 283 CTR 92 (Delhi)(HC)  Sesa Sterlite Ltd. v. ACIT (2019) 417 ITR 334 / 267 Taxman275…

Nilima Kothari, Indore vs. The Income Tax Officer, National Faceless Asstt. Centre, Indore

In the result appeal of the assessee is allowed as per terms indicated above

ITA 259/IND/2024[2016-17]Status: DisposedITAT Indore20 Sept 2024AY 2016-17

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

Section 10(38)Section 147Section 148Section 151Section 68

…is “tangible material” to come to the conclusion that there was escapement of income from assessment. Reason must have a link with the formation of the belief. iii)Pr. CIT vs. G. Pharma (I) Ltd (2017) 384 ITR 147 (Del.) iv)CIT vs. Insecticides (I) Ltd (2013) 357 ITR 300 (Del.) v)Durga Prasad Goyal Vs. ITO (2006) 98 ITD 227 (Asr)(SB), vi) ACIT vs. Dhariya Construction Co. (2010) 328 ITR 515 (SC) vii) Pr. CIT vs. Laxman Industrial Resources (2017) 397 ITR 106 (Del) HELD “Without forming a prima facie opinion, on the basis of such material, it was not possible for him to have simply concluded that it was evident t…

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…l.HC) M/s. Shivalika Realities Pvt. Ltd. ITA No.95 & 94/Ind/2018 . ii) CIT v. Multiplex Trading & Industrial Co Ltd (2015) 128 DTR 217 (Delhi)(HC) iii) Pr. CIT v G. Pharma India Ltd.[2017] 384 ITR 147 (Delhi) (HC) iv) CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 300 (Del.)(HC) v) CIT v/s Meenakshi Oversea’s Pvt Ltd (2017) 395 ITR 677(Del) (HC) vi) CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Del.)(HC) vii) Sarthak Securities Co. (P.) Ltd. vs. ITO (2010) 329 ITR 110 viii) PCIT v. Manzil Dineshkumar Shah[2018] 95 Taxmann.com 46 (Guj) HC) ix) Amar Jewellers Ltd. v. Dy. CIT (2018) 254 Taxman 384 (Guj. )(HC) x) D…

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

Baljit Kaur, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 231/HYD/2020[2011-12]Status: DisposedITAT Hyderabad25 Jun 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2011-12 Baljit Kaur, Hyderabad. Vs. Dy. Commissioner Of Income-Tax, Pan – Ajxpk 8087H Circle – 16(2), Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Rohit Mujumdar Date Of Hearing: 10/06/2021 Date Of Pronouncement: 28/06/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Rohit Mujumdar

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 68

…v, Kamdhenu Steel & Alloys Ltd. (2012) 248 CTR 33 (Delhi)(High Court). 2. CIT v, Multiplex Trading & Industrial Co Ltd (2015) 128 DTR 217 (Delhi)(HC). 3. Pr. CIT v G. Pharma India Ltd.[2017] 384 ITR 147 (Delhi) (HC). 4. CIT vs Insecticides (India) Ltd. (2013) 357 ITR 300 (DeI.)(HC) 5. CIT Vs. Meenakshi Oversea's Pvt Ltd (2017) 395 ITR 677(Del) (HC) 6. CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (DeI.)(HC) 7. Sarthak Securities Co. (p.) Ltd. vs. ITO (2010) 329 ITR 110.” 7.1 In the case of CIT v, Kamdhenu Steel & Alloys Ltd. (2012) 248 CTR 33 (Delhi)(High Court), the Hon’ble Delhi High Court held as under: :- 6 -:…