Pradesh 132 (SC) Director of Income Tax v. Infrasoft Ltd.

39 Taxmann.com 4High Court2013#11644 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 50Section 112Section 143(1)Section 143(3)Section 154Section 250Section 32Section 32(1)(i)

Issues it is cited on

section 50short term capital gaintransfernfactotal incomebusiness

Judgments citing Pradesh 132 (SC) Director of Income Tax v. Infrasoft Ltd.

RELIANCE POWER LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 15(3)(1), MUMBAI

In the result, ground of appeal raised by assessee is allowed

ITA 1348/MUM/2023[2013-2014]Status: DisposedITAT Mumbai14 Oct 2025AY 2013-2014

Bench: Shri Pawan Singh& Shri Omkareshwar Chidara(Physical Hearing) Dcit – 15(3)(1), Mumbai Reliance Power Limited Room No. 460, 4Th Floor, H-Block, 1St Floor, Dhirubhai Ambani Vs Aayakar Bhavan, M.K. Road, Knowledge City, Koperkhairane, Mumbai – 400020] Navi Mumbai-400710 [Pan: Aaacr2365L] Appellant / Revenue Respondent / Assessee Reliance Power Limited Dcit – 15(3)(1), Mumbai Room No. 460, 4Th Floor, Aayakar Reliance Centre, Ground Floor, 19 Vs Walchand Hirachand Marg, Bhavan, M.K. Road, Ballard Estate, Mumbai – 400001. Mumbai – 400020] [Pan: Aaacr2365L] Appellant / Assessee Respondent / Revenue

Section 14ASection 254(1)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER (Physical hearing) DCIT – 15(3)(1), Mumbai Reliance Power Limited Room No. 460, 4th Floor, H-Block, 1st Floor, Dhirubhai Ambani Vs Aayakar Bhavan, M.K. Road, Knowledge City, Koperkhairane, Mumbai – 400020] Navi Mumbai-400710 [PAN: AAACR2365L] Appellant / Revenue Respondent / Assessee Reliance Power Limited DCIT – 15(3)(1), Mumbai Room No. 460, 4th Floor, Aayakar Reliance Centre, Ground Floor, 19 Vs Walchand Hirachand Marg, Bhavan, M.K. Road, Ballard Estate, Mumbai – 400001.…

SABEENA SILK MILLS ,MUMBAI vs. INCOME TAX OFFICER 31(1)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 1508/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Shri Narndra Kumar Billaiya & Shri Anikesh Banerjeesabeena Silk Mills Vs Income-Tax Officer 31(1)(1), Apurva Industrial Estate, Mumbai, Majwana Road, Marol Kautilya Bhavan, Bkc, Bandra, Mumbai-400 059 Mumbai-400 051 Pan: Aabfs3210R Appellant Respondent

For Appellant: Shri H.N. MotiwalaFor Respondent: Shri Leyaqat Ali Aafaqui (SR.DR.)
Section 143(1)Section 154Section 250Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARNDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Sabeena Silk Mills vs Income-tax Officer 31(1)(1), Apurva Industrial Estate, Mumbai, Majwana Road, Marol Kautilya Bhavan, BKC, Bandra, Mumbai-400 059 Mumbai-400 051 PAN: AABFS3210R APPELLANT RESPONDENT Assessee by : Shri H.N. Motiwala Respondent by : Shri Leyaqat Ali Aafaqui (SR.DR.) Date of hearing : 01/08/2025 Date of pronouncement : 13/08/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assesse was filed against the order of the…

LATE PRAVINCHANDRA DWARKADAS DALAL (LEGAL HEIR HITEN PRAVINCHANDRA DALAL),MUMBAI vs. DY COMMISSIONER OF INCOME TAX IT CIRCLE 42(3)(1) ERSTWHILE CIRCLE 33(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 5367/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Feb 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Krishna Kumar – Sr. DR
Section 143(3)Section 32Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Late Pravinchandra Dwarkadas Deputy Commissioner of Dalal Income Tax, Circle – 42(3)(1) (Legal Heir Hiten Pravinchandra Erstwhile Circle 33(2), Dalal) Mumbai Plot No.33, ABCD, Government Vs. Industrial Estate, Kandivali West, Mumbai – 400 067 (Appellant) (Respondent) Present for: Assessee : Shri Nitesh Joshi, Advocate Revenue : Shri Krishna Kumar – Sr. DR Date of Hearing : 26.11.2024 Date of Pronouncement : 21.02.2025 O R D E R PER GIRISH AGRAWAL…

BULLS & BEARS FINANCE LTD,MUMBAI vs. ITO RG 3(1)(2), MUMBAI

In the result, the appeal of assessee is partly allowed

ITA 1598/MUM/2017[2011-12]Status: DisposedITAT Mumbai19 Jul 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year : 2011-12 M/S. Bulls & Bears Finance Ltd., Vs. Office No.B-2, Marine Chambers, Ito, Range –3(1)(2), 43, New Marine Lines, Mumbai Opp: Sndt College, Churchgate, Mumbai [Pan : Aaacb5047K] (Appellant) (Respondent)

For Appellant: Shri K. GopalFor Respondent: Shri Suman Kumar, DR
Section 143(3)Section 32(2)Section 50Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s. Bulls & Bears Finance Ltd., Vs. Office No.B-2, Marine Chambers, ITO, Range –3(1)(2), 43, New Marine Lines, Mumbai Opp: SNDT College, Churchgate, Mumbai [PAN : AAACB5047K] (Appellant) (Respondent) Appellant By : Shri K. Gopal Ms. Neha Paranjpe, ARs Respondent By : Shri Suman Kumar, DR Date of Hearing : 09-07-2019 Date of Pronouncement : 19-07-2019 O R D E R PER MAHAVIR SINGH, J.M: This appeal filed by the assessee is directed against t…

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ASMAN INVESTMENTS LTD., AHMEDABAD

In the result, Ground No.2 of the Revenue’s appeal is dismissed

ITA 3138/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad04 Oct 2018AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 3138/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12)

For Appellant: Shri Apoorva Bhardwaj, Sr
Section 50Section 74

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 3138/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) DCIT बनाम/ M/s. Asman Investments Circle 1(1)(1), Ahmedabad Ltd. Vs. Arvind Mill Premises, Naroda Road, Ahmedabad 380025 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCA5968R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri Apoorva Bhardwaj, Sr. D.R. ""यथ" क" ओर से / Shri P. M. Mehta, A.R. Respondent by :…

INFOR GLOBAL SOLUTIONS BARNEVELD) BV ( NOW KNOWN AS INFOR (BARNEVELD) BV),HYDERABAD vs. DDIT (IT) CIR 3(1), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

INFOR GLOBAL SOLUTIONS BARNEVELD) BV,HYDERABAD vs. DDIT (IT) CIR 3(1), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ITO (IT) TDS 3, MUMBAI vs. SSA GLOBAL TECHNOLOGIES (I) P.LTD ( FORMERLY KNWONA AS INFOR GLOBAL SOLUTIONS (I) P.LTD), MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ADIT (IT) 3(2), MUMBAI vs. BAAN GLOBAL B.V. NOW KNOWN AS INFORMATION GLOBAL SOLUTION ( BARNEVELD) BV, MUMBAI

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

Pradesh 132 (SC) Director of Income Tax v. Infrasoft Ltd. (39 Taxmann.com 4) — Cited in 9 Judgments | BharatTax