Pr. CIT v. Seven Star Steels Ltd.

174 Taxmann.com 492Reported decision2025#23125 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 139(1)Section 139(3)Section 139(5)Section 143(3)Section 153ASection 153DSection 72Section 73(2)
Read the full judgment

Issues it is cited on

section 139(3)carry forward of lossessection 72section 153a(1)(a)section 139(5)unabsorbed depreciationsection 139(4)amalgamationsection 153a(1)search assessmentsection 153dsection 139(1)

Judgments citing Pr. CIT v. Seven Star Steels Ltd.

Ponnapula Sulochana, L/R of Late Ponnapula Sanjeeva Parthasarathy, Hyderabad vs. ACIT, Central Circle -3(2), Hyderabad

In the result, the appeal of assessee for A

ITA 295/HYD/2021[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.294 and 295/Hyd/2021 (निर्धारण वर्ा/ Assessment Years: 2016-17 and 2017-18) Shri Ponapula Sanjeeva Vs. The Assistant Commissioner Parthasarathy, of Income Tax, C/o. P. Murali & Co., Central Circle – 3(2), Chartered Accountants, Hyderabad. Somajiguda, Hyderabad. PAN : AJMPP5829K (अपीलार्थी/ Appellant) (प…

Ponapula Sulochana Lr Late P Sanjeeva Parthasarathy, Hyderabad vs. Assistant Commissioner of Tax, Central Circle-3(2), Hyderabad

In the result, the appeal of assessee for A

ITA 294/HYD/2021[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.294 and 295/Hyd/2021 (निर्धारण वर्ा/ Assessment Years: 2016-17 and 2017-18) Shri Ponapula Sanjeeva Vs. The Assistant Commissioner Parthasarathy, of Income Tax, C/o. P. Murali & Co., Central Circle – 3(2), Chartered Accountants, Hyderabad. Somajiguda, Hyderabad. PAN : AJMPP5829K (अपीलार्थी/ Appellant) (प…

Shri Gayatri Constructions, Nellore vs. DCIT., Circle-1, Nellore

In the result, the appeal of assessee for A

ITA 294/HYD/2024[AY 2018-19]Status: HeardITAT Hyderabad07 Jan 2025

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.294 and 295/Hyd/2021 (निर्धारण वर्ा/ Assessment Years: 2016-17 and 2017-18) Shri Ponapula Sanjeeva Vs. The Assistant Commissioner Parthasarathy, of Income Tax, C/o. P. Murali & Co., Central Circle – 3(2), Chartered Accountants, Hyderabad. Somajiguda, Hyderabad. PAN : AJMPP5829K (अपीलार्थी/ Appellant) (प…

Pr. CIT v. Seven Star Steels Ltd. (174 Taxmann.com 492) — Cited in 3 Judgments | BharatTax