Principal Commissioner of Income Tax, (Central) v. Cherian Abraham

137 Taxmann.com 73High Court2022#12176 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 120(3)Section 139Section 142(1)Section 143(2)Section 143(3)Section 144BSection 147Section 148

Judgments citing Principal Commissioner of Income Tax, (Central) v. Cherian Abraham

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी रवीश सूद ,"ाियक सद" एवं "ी ओंकारे"र िचदारा लेखा सद" के सम", BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.639/VIZ/2025 (िनधा"रण वष"/ Assessment Year:2014-15) Vs. ACIT, Circle – 1 Arimilli Rama Krishna D.No. 20-175 Income Tax Office Beside AVR & CO. Rice Mill Aayakar Bhavan Velpur, West Godavari District-534222 Veerabhadrapuram Andhra Pradesh Rajahmundry-533105 Andhra Pradesh [PAN: ACAPA9477D] करदाता का…

M/S. GLOBAL ASSOCIATES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 17/BANG/2021[2012-13]Status: DisposedITAT Bangalore09 Feb 2023AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. GLOBAL ASSOCIATES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 16/BANG/2021[2011-12]Status: DisposedITAT Bangalore09 Feb 2023AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. GLOBAL ASSOCIATES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 15/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. GLOBAL ASSOCIATES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 14/BANG/2021[2009-10]Status: DisposedITAT Bangalore09 Feb 2023AY 2009-10

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. GLOBAL ASSOCIATES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeals filed by the assessee for AYs 2008-09

ITA 13/BANG/2021[2008-09]Status: DisposedITAT Bangalore09 Feb 2023AY 2008-09

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 13 to 17/Bang/2021 Assessment years : 2008-09 to 2012-13 M/s. Global Associates, Vs. The Deputy Commissioner No.14, 6th floor, of Income Tax, Geneva House, Central Circle 1(4), Cunningham Road, Bengaluru. Bangalore – 560 001. PAN: AAGFG 0074L APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 09.02.2023 O R D E R Per Bench These ap…

M/S. SILICON ESTATES,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

The appeal is allowed in favour of the assessee

ITA 24/BANG/2021[2012-13]Status: DisposedITAT Bangalore12 Dec 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2012-13

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri K.Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(2)Section 143(3)Section 234BSection 292BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. Silicon Estates, Vs. The Deputy Commissioner # 14, 6th Floor, Geneva House, of Income Tax, Cunningham Road, Central Circle 1(4), Bengaluru – 560 001. Bangalore. PAN: ABEFS 6150N APPELLANT RESPONDENT Appellant by : Shri Tata Krishna, Advocate Respondent by : Shri K.Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.12.2022 Date of Pronouncement : 12.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against…

SHRI RAOOF R DHANANI,,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX,CIRCLE-1(2),, BARODA

In the result, appeal of the assessee is allowed on jurisdiction

ITA 3367/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2011-12
For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri James Kurian, CIT-D.R
Section 132(1)Section 132(4)Section 139Section 143(2)Section 143(3)Section 153ASection 153B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 Shri Raoof R. Dhanani, The ACIT, 281, 28th Floor, Kalpatur Circle-1(2), Heights, Dr. A.R. Nair Vs Baroda Road, Agripada, (Respondent) Mumbai-400011 PAN: ACTPD1157A (Appellant) Assessee by: Shri Sakar Sharma, A.R. Revenue by: Shri James Kurian, CIT-D.R. Date of hearing : 26-07-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld…

Principal Commissioner of Income Tax, (Central) v. Cherian Abraham (137 Taxmann.com 73) — Cited in 8 Judgments | BharatTax