Pr.CIT v. Shree Ganesh Developers

172 Taxmann.com 542High Court2025#19502 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(1)(a)Section 144Section 145(3)Section 115BBESection 132Section 133(6)

Issues it is cited on

section 143(2)section 144section 250section 14total incomebusinessdocumentnfac

Judgments citing Pr.CIT v. Shree Ganesh Developers

Incometax Officer, Bhimavaram vs. Prasad Raju Penmatsa, Bhimavaram

In the result, appeal of the revenue is allowed for statistical purposes

ITA 33/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.517/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Income Tax Officer-Ward – 1 Penmatsa Prasad Raju D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Jp Road, Sivaraopet Andhra Pradesh Bhimavaram – 534201 Andhra Pradesh [Pan:Aqcpp6707B] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No.33/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Penmatsa Prasad Raju Income Tax Officer D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Opp. Ganesh Canteen Andhra Pradesh Jp Road, Sivaraopet Bhimavaram – 534202 [Pan:Aqcpp6707B] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Gvn Hari, Advocate करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 142(1)Section 143(1)(a)Section 143(2)Section 144

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री धिजय पाल राि, उपाध्यक्ष, एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.517/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Income Tax Officer-Ward – 1 Penmatsa Prasad Raju D.No. 7-7-25/3 Income Tax Office Kodavalli Road, FCI Colony Aayakar Bhavan Bhimavaram – 534201 JP Road, Sivaraopet Andhra Pradesh Bhimavaram – 534201 Andhra Pradesh [PAN:…

Penmatsa Prasad Raju, Bhimavaram vs. Income Tax Officer, Ward-1, Bhimavaram

In the result, appeal of the revenue is allowed for statistical purposes

ITA 517/VIZ/2024[2022-23]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.517/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Income Tax Officer-Ward – 1 Penmatsa Prasad Raju D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Jp Road, Sivaraopet Andhra Pradesh Bhimavaram – 534201 Andhra Pradesh [Pan:Aqcpp6707B] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No.33/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Penmatsa Prasad Raju Income Tax Officer D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Opp. Ganesh Canteen Andhra Pradesh Jp Road, Sivaraopet Bhimavaram – 534202 [Pan:Aqcpp6707B] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Gvn Hari, Advocate करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 142(1)Section 143(1)(a)Section 143(2)Section 144

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री धिजय पाल राि, उपाध्यक्ष, एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.517/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Income Tax Officer-Ward – 1 Penmatsa Prasad Raju D.No. 7-7-25/3 Income Tax Office Kodavalli Road, FCI Colony Aayakar Bhavan Bhimavaram – 534201 JP Road, Sivaraopet Andhra Pradesh Bhimavaram – 534201 Andhra Pradesh [PAN:…

ACIT, Circle-1, Bhavnagar vs. Leela Greenship Recycling Private Limited, Bhavnagar

In the result, both the appeals are treated as partly allowed for statistical purposes in terms of above directions

ITA 2135/AHD/2024[2018-19]Status: HeardITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3Rd Floor, बनाम/ Commissioner V/S. B Wing, Leela Efcee, Of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./Pan: Aagcg8956L

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Hargovind Singh, SR-DR
Section 144BSection 147Section 148Section 250Section 271ASection 69C

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ D”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3rd Floor, बनाम/ Commissioner v/s. B Wing, Leela Efcee, of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./PAN: AAGCG8956L AND…

Leela Greenship Recycling Pvt. Ltd., Bhavnagar vs. The Dy. CIT, Circle-1, Bhavnagar

In the result, both the appeals are treated as partly allowed for

ITA 2111/AHD/2024[2018-19]Status: HeardITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No. 2111/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., Office No.303, 3Rd Floor, B Wing, Leela Efcee, Near Aksharwadi Temple, Waghawadi Road, Bhavnagar-364002. बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1, Bhavnagar. स्थायी लेखा सं./Pan: Aagcg8956L & आयकर अपील सं/Ita No. 2135/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 The Assistant Commissioner Of Income Tax, Circle-1, Bhavnagar. Leela Greenship Recycling Pvt. Ltd., बनाम / Office No.303, 3Rd Floor, V/S. B Wing, Leela Efcee, Near Aksharwadi Temple, Waghawadi Road, Bhavnagar-364002. स्थायी लेखा सं./ Pan: Aagcg8956L अपीलार्थी/ (Appellant) Assessee By : Revenue By : प्रत्यर्थी / (Respondent) Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B Parmar, Ar Shri Hargovind Singh, Sr-Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2025 घोषणा की तारीख / Date Of Pronouncement: 26/06/2025

For Appellant: Revenue by
Section 144BSection 147Section 148Section 250Section 271ASection 69C

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "D", अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD श्री टी.आर. सेन्थिल कुमार, न्यायिक सदस्य एवं श्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष। BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No. 2111/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., Office No.303, 3rd Floor, B Wing, Leela Efcee, Near Aksharwadi Temple, Waghawadi Road, Bhavnagar-364002. बनाम / v/s. The Deputy Commissioner of Income Tax, Circle-1, Bhavnagar. स्थायी लेखा सं./PAN: AAGCG8…

Pr.CIT v. Shree Ganesh Developers (172 Taxmann.com 542) — Cited in 4 Judgments | BharatTax