Pr. CIT v. Shapoorji Pallonji and Co. Ltd.

288 Taxmann 661Supreme Court of India#15607 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 147Section 250Section 68Section 69CSection 142(1)Section 143(2)Section 148Section 151

Issues it is cited on

accommodation entrysection 69cgenuineness of the transactionspeaking orderunexplained cash creditreassessment proceedingssection 69section 68section 143(2)section 13section 147section 250

Judgments citing Pr. CIT v. Shapoorji Pallonji and Co. Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S AMLUCKIE INVESTMENT COMPANY LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 2542/KOL/2025[2015-16]Status: DisposedITAT Kolkata18 Feb 2026AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2541 & 2542/Kol/2025 Assessment Years: 2013-14 & 2015-16 Dcit, Cc-1(2), Kolkata…………..…....…………….……….……….……Appellant Vs. M/S Amluckie Investment Company Ltd.……………….....……...…..…..Respondent 2Nd Floor, 10 Princep Street, Kolkata-700072. [Pan: Aacca6749H] Appearances By: Shri Manoj Kr. Pati, Sr. Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 12, 2026 Date Of Pronouncing The Order : February 18, 2026 Order Per Pradip Kumar Choubey: Both The Present Appeals Filed By The Revenue Are Directed Against Separate Orders Both Dated 21.07.2025 Of The Cit(A)-20, Kolkata Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Years 2013–14 2015-16 Respectively. Since Both The Appeals Relate To The Same Assessee & Arisen From Same Appellate Order, Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeal Filed By The Revenue With A Delay Of 35 Days & The Revenue Has Filed Separate Petitions For Condonation Of The Delays. After Going Over The Said Petitions, We Find Sufficient Reasons Behind Such Delays & Consequently, The Delays In Filing Both The Appeal Are Hereby Condoned & We Proceed To Dispose Of The Appeals On Merits.

Section 131Section 143(2)Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.2541 & 2542/Kol/2025 Assessment Years: 2013-14 & 2015-16 DCIT, CC-1(2), Kolkata…………..…....…………….……….……….……Appellant vs. M/s Amluckie Investment Company Ltd.……………….....……...…..…..Respondent 2nd Floor, 10 Princep Street, Kolkata-700072. [PAN: AACCA6749H] Appearances by: Shri Manoj Kr. Pati, Sr. DR, appeared on behalf of the appellant. Shri Miraj D Shah, AR, appeared on behalf of the Respondent. Date of concluding the hear…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S AMLUCKIE INVESTMENT COMPANY LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 2541/KOL/2025[2013-14]Status: DisposedITAT Kolkata18 Feb 2026AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2541 & 2542/Kol/2025 Assessment Years: 2013-14 & 2015-16 Dcit, Cc-1(2), Kolkata…………..…....…………….……….……….……Appellant Vs. M/S Amluckie Investment Company Ltd.……………….....……...…..…..Respondent 2Nd Floor, 10 Princep Street, Kolkata-700072. [Pan: Aacca6749H] Appearances By: Shri Manoj Kr. Pati, Sr. Dr, Appeared On Behalf Of The Appellant. Shri Miraj D Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 12, 2026 Date Of Pronouncing The Order : February 18, 2026 Order Per Pradip Kumar Choubey: Both The Present Appeals Filed By The Revenue Are Directed Against Separate Orders Both Dated 21.07.2025 Of The Cit(A)-20, Kolkata Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Years 2013–14 2015-16 Respectively. Since Both The Appeals Relate To The Same Assessee & Arisen From Same Appellate Order, Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeal Filed By The Revenue With A Delay Of 35 Days & The Revenue Has Filed Separate Petitions For Condonation Of The Delays. After Going Over The Said Petitions, We Find Sufficient Reasons Behind Such Delays & Consequently, The Delays In Filing Both The Appeal Are Hereby Condoned & We Proceed To Dispose Of The Appeals On Merits.

Section 131Section 143(2)Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.2541 & 2542/Kol/2025 Assessment Years: 2013-14 & 2015-16 DCIT, CC-1(2), Kolkata…………..…....…………….……….……….……Appellant vs. M/s Amluckie Investment Company Ltd.……………….....……...…..…..Respondent 2nd Floor, 10 Princep Street, Kolkata-700072. [PAN: AACCA6749H] Appearances by: Shri Manoj Kr. Pati, Sr. DR, appeared on behalf of the appellant. Shri Miraj D Shah, AR, appeared on behalf of the Respondent. Date of concluding the hear…

ITO, WARD-4(2)(3), AHMEDABAD, AHMEDABAD vs. MAHESHWARI SALES CORPORATION, AHMEDABAD

In the result, the appeal filed by the Revenue stands dismissed

ITA 1306/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Oct 2025AY 2018-19

Bench: Annapurna Gupta & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1306/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 The Ito Maheshwari Sales Corporation बनाम/ Ward-4(2)(3) C-111, Ganesh Meridin V/S. Ahmedabad Nr.Sola Bridge, Sola Ahmedabad-380 058 "थायी लेखा सं./Pan: Aalfm 4917 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Smt. Mamta Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 01/09/2025 घोषणा की तारीख /Date Of Pronouncement: 30/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: This Appeal By The Revenue Is Directed Against The Order Of The Ld.Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Dated 11/04/2025, Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2018-2019. 2. The Revenue Has Raised The Following Grounds Of Appeal: Ito Vs. Maheshwari Sales Corporation Asst. Year : 2018-19

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Smt. Mamta Singh, Sr.DR
Section 132Section 147Section 250Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “C“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA No.1306/Ahd/2025 िनधा"रण वष" /Assessment Year : 2018-19 The ITO Maheshwari Sales Corporation बनाम/ Ward-4(2)(3) C-111, Ganesh Meridin v/s. Ahmedabad Nr.Sola Bridge, Sola Ahmedabad-380 058 "थायी लेखा सं./PAN: AALFM 4917 H (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Mehul K. Patel, AR Revenue by : Smt. Mamta Singh, Sr.DR सुनवाई की तारीख/Date of Hearing : 01/09/2025 घोषणा की तारीख…

INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA vs. BHAVYA PIPE INDUSTRY, GREATER NOIDA

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. UPSIDC, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (Appellant) (Respondent) C.O. No.28/Del/2025 (ASSESSMENT YEAR 2022-23) Bhavya Pipe Industry Income Tax Officer, Plot No. F-39, Site- C, Ward-5(1)(2), UPSIDC, Industrial Area, Vs. Noida. Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (…

PR. COMMISSIONER OF INCOME TAX, DELHI 1 vs. M/S AMADEUS INDIA PVT. LTD.

Appeal is dismissed being covered

ITA/511/2025HC Delhi10 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 14Section 14ASection 260A

…ITA 511/2025 Page 1 of 12 $~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.10.2025 + ITA 511/2025 PR. COMMISSIONER OF INCOME TAX, DELHI 1.....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms Harshita Kotru, Advs. versus M/S AMADEUS INDIA PVT. LTD. .....Respondent Through: Mr. Mayank Nagi and Mr. Tarun Singh, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE…

SHRI. POLLAMREDDY SREEDHAR REDDY,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

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

ITA 429/BANG/2023[2018-19]Status: DisposedITAT Bangalore20 Jul 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri R.E. Balasubramaniyan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 143(3)Section 14ASection 263Section 263(1)

…ITA No.429/Bang/2023 Pollam Reddy Shreedhar Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Pollamreddy Sreedhar Reddy 18, 4th Main Ganganagar Bengaluru 560 032 Principal CIT Vs. Karnataka Bangalore-1 PAN NO : ABRPR0536J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramaniyan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 18.07.2023 Date of Pronouncement : 20.07.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is di…

Pr. CIT v. Shapoorji Pallonji and Co. Ltd. (288 Taxmann 661) — Cited in 6 Judgments | BharatTax