Principal Commissioner of Income-tax, Central-2, Mumbai v. Nitin Cylinders Ltd.

159 Taxmann.com 649High Court2024#13513 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Also reported as

298 Taxmann 33

Sections most often in play

Section 147 Section 148 Section 143(3)Section 69C Section 143(1)Section 142(1)Section 145(3)Section 131

Issues it is cited on

section 131(1)beyond four years rejection of books of account section 10(38)addition under section 68 principal commissioner of income-tax entry operator non-application of mind escapement of income unexplained expenditure cross objection section 131

Judgments citing Principal Commissioner of Income-tax, Central-2, Mumbai v. Nitin Cylinders Ltd.

Sh. Baljinder Kumar Aggarwal 171, Model Town Ludhiana, Punjab vs. Jatin Abbi the Assistant Commissioner of Income Tax Circle-1 Ludhiana, Punjab

In the result, appeal of the Assessee is partly allowed

ITA 689/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh17 Sept 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 689/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The Acit, 171, Model Town, Circle-1, Vs Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Bmcpk7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit, Dr तारीख/Date Of Hearing : 21.08.2025 उदघोषणा क" तारीख/Date Of Pronouncement : 17.09.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 689/CHD/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The ACIT, 171, Model Town, Circle-1, VS Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: BMCPK7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Manav Bansal, CIT, DR तारीख/Date of Hearing : 21.08.2025 उदघोषणा क" तारीख…

DCIT, Circle-I, Ludhiana vs. Adinath Textiles Limited, Ludhiana

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

ITA 122/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 147Section 148Section 68Section 69C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No.122/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2012-13 The DCIT बनाम M/s Adinath Textiles Circle-1, Ludhiana Limited K-302/1, Bholapur, Sahabana, Chandigarh Road, Ludhiana "ायी लेखा सं./PAN NO: AABCA9074E अपीलाथ"/Appellant ""थ"/Respondent CROSS OBJECTION NO. 22/Chd/2024 In (आयकर अपील सं./ ITA No.122/Chd/ 2024) िनधा"रण वष" / Assessment Year : 2…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Years: 2017-18, 2016-17 The DCIT, Central Circle-2, Ludhiana. Vs Malbros International Pvt. Ltd., Village - Mansoorwal, Teh-Zira, Head Offices Old Cantt. Road, Faridkot. स्थायी लेखा सं./PAN NO: AADCM7203R अपीलार्थी/Appellant & प्रत्यर्थी/Respondent C.O. Nos.46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Yea…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

Income Tax Officer, Ward-1, Faridkot, Bsnl Building vs. M/S Vohra Solvex Pvt. Ltd, Sadiq Road

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R

Section 143(3)Section 148Section 250(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 588/Asr/2024 Assessment Year: 2014-15 Income Tax Officer, Vs. M/s Vohra Solvex Pvt. Ltd., Ward-1, Faridkot Sadiq Road, Faridkot, Punjab 151203 [PAN: AABCV 6919K] (Respondent) (Appellant) C. O. No. 3/Asr/2025 Assessment Year: 2014-15 M/s Vohra Solvex Pvt. Ltd., Vs. Assessment Unit, NFAC, Delhi, Sadiq Road, Faridkot, Punjab JAO, Income Tax Officer, 151203 Ward 1, Faridkot [PAN: AABCV 6919K] (Respondent) (Appellant) Appellant by : Sh. S…

M/S Star Brillian, Mumbai vs. Asstt. CIT -19(3), Mumbai

In the result, the appeal of the assessee for A

ITA 1552/MUM/2020[2013-14]Status: DisposedITAT Mumbai15 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri P.D. Chougule, Addl. CIT

Section 142(1)Section 143(2)Section 143(3)Section 147Section 147(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1552/Mum/2020 (Assessment Year: 2013-14) ITO-19(3)(4) M/s Star Brillian 2nd Floor, Matru Mandir, FW-1011, Bharat Diamond Tardeo Road, Bourse, Bandra Kurla Complex, Vs. Bandra (E), Mumbai-400 051 Mumbai-400 007 (Appellant) (Respondent) PAN No. AAAFS3628J Assessee by : Shri Mehul Shah, AR Revenue by : Shri P.D. Chougule, Addl. CIT Date of hearing: 27.02.2024 Date of pronouncement : 15.03.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. These are the two appeals filed by Star Brillian, Mumb…

M/S Star Brillian, Mumbai vs. ITO - 19(3)(4), Mumbai

In the result, the appeal of the assessee for A

ITA 1551/MUM/2020[2009-10]Status: DisposedITAT Mumbai15 Mar 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri P.D. Chougule, Addl. CIT

Section 142(1)Section 143(2)Section 143(3)Section 147Section 147(3)Section 148