Pr. CIT v. VSL Mining Company (P.) Ltd.

167 Taxmann.com 373High Court2024#12305 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 153CSection 143(3)Section 144Section 132Section 147Section 148Section 153DSection 270A

Issues it is cited on

section 153b(1)(b)section 153b(1)section 153c(1)section 271aac(1)block periodsection 153bdocuments seizedregular assessmentchange of opinionsection 153ccomplete scrutinysatisfaction note

Judgments citing Pr. CIT v. VSL Mining Company (P.) Ltd.

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

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

ITA 1826/PUN/2024[2016-17]Status: DisposedITAT Pune21 Jan 2026AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1823 & 1826/PUN/2024 धििाारण वर्ा / Assessment Years : 2015-16 & 2016-17 Natharam Panaji Choudhary, Income Tax Officer, S. No. 15/2, Gulve Vasti, Indriyani Ward – 8(1), Pune Nagar, Indrayaninagar S.O., Pune City, Vs. Pune-411026 PAN : AEZPC2060D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bharat Kumar (Virtually) Department by : Shri Amol Khairnar Date of hearing : 17-12-2025 Date of 21-01-2026 P…

NATHARAM PANAJI CHOUDHARY,PUNE vs. I.T.O. WARD 8(1), PUNE, PUNE

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

ITA 1823/PUN/2024[2015-16]Status: DisposedITAT Pune21 Jan 2026AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Bharat Kumar (Virtually)For Respondent: Shri Amol Khairnar
Section 132Section 142(1)Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1823 & 1826/PUN/2024 धििाारण वर्ा / Assessment Years : 2015-16 & 2016-17 Natharam Panaji Choudhary, Income Tax Officer, S. No. 15/2, Gulve Vasti, Indriyani Ward – 8(1), Pune Nagar, Indrayaninagar S.O., Pune City, Vs. Pune-411026 PAN : AEZPC2060D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Bharat Kumar (Virtually) Department by : Shri Amol Khairnar Date of hearing : 17-12-2025 Date of 21-01-2026 P…

SMT. AAKRUTI RUIA,BENGALURU vs. DCIT, CENTRAL CIRCLE-1(2) , BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 2279/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Zain Ahmed Khan, CAFor Respondent: Shri Balusamy N, JCIT
Section 127Section 132Section 139Section 147Section 148Section 153ASection 153BSection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Smt. Aakruti Ruia, Vs. The Dy. Commissioner of C-404, Purva Palm Beach, Income Tax, Central Circle – 1(2), Elu’s Road, Hanumanthappa Layout, Bengaluru. Kyalasanahalli, . Bengaluru. PAN – CGAPR 6466 H APPELLANT RESPONDENT Assessee by : Shri Zain Ahmed Khan, CA Revenue by : Shri Balusamy N, JCIT Date of hearing : 04.11.2025 Date of Pronouncement : 08.12.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee a…

MALECKUNNEL PHILIP VARGHESE,SAMBALPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, all the three appeals of the assessee are allowed

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

MALECKUNNEL PHILIP VARGHESE,SAMBALPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, all the three appeals of the assessee are allowed

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

MALECKUNNEL PHILIP VARGHESE,SAMBALPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, all the three appeals of the assessee are allowed

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

SMT. SUFHILA CHANDRA,DEHRADUN vs. ACIT, CC-, DEHRADUN

Appeal is allowed in above terms

ITA 151/DDN/2024[2019-20]Status: DisposedITAT Dehradun13 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2019-20 Smt. Sushila Chandra, Vs. Acit, 57, Lane-4, Krishan Vatika, Central Circle, Lane-1, Phase-1, Doon Dehradun Divine, Dhurankas, Sahastradhara Road, Dehradun Pan :Ajepc9713B (Appellant) (Respondent) Assessee By Sh. Nitish Gupta, Ca Department By Sh. A.S. Rana, Sr. Dr

Section 147Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN “SMC” BENCH, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through Video Conferencing) Assessment Year: 2019-20 Smt. Sushila Chandra, Vs. ACIT, 57, Lane-4, Krishan Vatika, Central Circle, Lane-1, Phase-1, Doon Dehradun Divine, Dhurankas, Sahastradhara Road, Dehradun PAN :AJEPC9713B (Appellant) (Respondent) Assessee by Sh. Nitish Gupta, CA Department by Sh. A.S. Rana, Sr. DR Date of hearing 21.03.2025 Date of pronouncement 13.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year…

Pr. CIT v. VSL Mining Company (P.) Ltd. (167 Taxmann.com 373) — Cited in 8 Judgments | BharatTax