Pratibha Pipes & Structurals Ltd. v. DCIT

173 Taxmann.com 147Reported decision#4985 most cited

What is Pratibha Pipes & Structurals Ltd. v. DCIT authority for?

Grounds raised by the assessee against the validity of approval granted under section 153D of the Income Tax Act are dismissed.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Also referred to as

Pratibha Pipes & Structurals Ltd. v. DCIT · 173 taxmann.com 147 · section 153D · validity of approval · ITAT Mumbai · assessment procedure

Sections most often in play

Section 153ASection 153DSection 148Section 143(2)Section 143(3)Section 144ASection 145(3)Section 147

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)section 135asection 144basection 245dsection 244

Judgments citing Pratibha Pipes & Structurals Ltd. v. DCIT

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…