Principal Commissioner of Income-tax-2 v. Tata Chemicals Ltd.

162 Taxmann.com 11High Court2024#22923 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 36(1)(vii)Section 36(2)Section 143(3)Section 144B Section 194C Section 250

Issues it is cited on

section 36(2)section 36(1)(vii)section 36(1)section 36 previous year business document

Judgments citing Principal Commissioner of Income-tax-2 v. Tata Chemicals Ltd.

ACIT-19(3), Mumbai vs. Sheetal Jewelleryhouse LLP, Mumbai

In the result, appeal of the revenue bearing ITA No

ITA 8124/MUM/2025[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22

Bench: Shri. Arun Khodpiaacit 19(3), Mumbai Sheetal Jewellery House Llp Room No. 513, 5Th Floor, Piramal Vs. 503/504, Brahans Business Park, Chamber, Parel Mumbai 400012 Off Mahakali, Caves Road, Andheri East, Mumbai 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acqfs9693D (Appellant) (Respondent) िनधा"रतीकीओरसे / Assessee By: Shri. Paresh Shaparia /Revenue By: Shri. Sanjeev Bhagat Sr. Ar Date Of Hearing 02.03.2026 Date Of Pronouncement 12.03.2026 आदेश/O R D E R Per Anikesh Banerjee [J.M]: Instant Appeal Of The Revenue Was Preferred Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Ld. Cit(A)"] Order Passed U/S. 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "Act"] Order Passed For The Assessment Year 2021-22 Date Of Order 25.09.2025. The Impugned Order Emanated From The Order Of The Assessment Unit Income Tax Department [Hereinafter Referred To As "Ld. Ao"], Order Passed U/S. 143(3) R.W.S. 144B Of The Act Date Of Order 26.12.2022. 2

For Appellant: Shri. Paresh ShapariaFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 143(3)Section 194CSection 250Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER AND BEFORE SHRI. ARUN KHODPIA, ACCOUNTANT MEMBER ACIT 19(3), Mumbai Sheetal Jewellery House LLP Room No. 513, 5th Floor, Piramal Vs. 503/504, Brahans Business Park, Chamber, Parel Mumbai 400012 Off Mahakali, Caves Road, Andheri East, Mumbai 400093 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACQFS9693D (Appellant) (Respondent) िनधा"रतीकीओरसे / Assessee by: Shri. Paresh Shaparia /Revenue by: Shri. Sanjeev Bhagat Sr. AR Date of Hearing 02.03.2026 Date of Pronouncement 12.03.2026 आदेश/O R D E R PER ANIKESH BANERJEE [J.M]: Instant app…

Cordoba Engineering Private Limited, Kolkata vs. Income Tax Officer, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2388/KOL/2025[2022-23]Status: DisposedITAT Kolkata26 Feb 2026AY 2022-23

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Cordoba Engineering Private Income Tax Officer, Ward 1(1), Limited Aaykar Bhawan P-7, 23A, 7Th Floor, Room No.17, Chowringhee Square, Kolkata- Vs. Netaji Shubas Road, Kolkata- 700069, West Bengal 700001, West Bengal (Appellant) (Respondent) Pan No. Aabcc0348K Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 03.02.2026 Date Of Pronouncement: 26.02.2026

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Manoj Kumar Pati, DR

Section 36(1)(vii)Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Cordoba Engineering Private Income Tax Officer, Ward 1(1), Limited Aaykar Bhawan P-7, 23A, 7th Floor, Room No.17, Chowringhee Square, Kolkata- Vs. Netaji Shubas Road, Kolkata- 700069, West Bengal 700001, West Bengal (Appellant) (Respondent) PAN No. AABCC0348K Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Manoj Kumar Pati, DR Date of hearing: 03.02.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

Pradeep Sharma, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 1522/JPR/2024[2017-18]Status: DisposedITAT Jaipur09 Sept 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 143(3)Section 36(1)(vii)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1522/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Pradeep Sharma K-12, Office No. 504, Malviya Marg, Vs. C-Scheme, Jaipur बनाम ITO, Ward 1(5), Jaipur प्रत्यर्थी / Respondent स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEMPS7267R अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal, C.A राजस्व की ओर से / Revenu…