Principal Commissioner of Income-tax v. Britannia Industries Ltd.

146 Taxmann.com 246High Court2023#9619 most cited
11

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

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 144BSection 147Section 10(38)Section 142ASection 143(2)

Issues it is cited on

computer assisted scrutiny selectionsection 142amalabar industrialsection 263(1)lack of enquiryerroneous and prejudicialsection 10(38)section 263section 26section 144bgenuineness of the transactionsection 142

Judgments citing Principal Commissioner of Income-tax v. Britannia Industries Ltd.

ANJANI AGARWAL,KOLKATA vs. PCIT (CENTRAL) KOLKATA - 2, , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 403/KOL/2025[2021-22]Status: DisposedITAT Kolkata11 Nov 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Pcit (Central) Kolkata-2, Anjani Agarwal Dcit, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) Pan No. Aehpa0038H Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Raja Sengupta, DR
Section 142(1)Section 143(3)Section 263Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM PCIT (Central) Kolkata-2, Anjani Agarwal DCIT, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) PAN No. AEHPA0038H Assessee by : Shri S.K. Tulsiyan, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 21.08.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the revisionary order of th…

ARUN KUMAR MISHRA,BUXAR vs. PR.CIT-1, PATNA

In the result, the appeals of the assessee are allowed

ITA 21/PAT/2021[2015-16]Status: DisposedITAT Patna15 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri Sudipta Sannigrahi, ARFor Respondent: Shri Rajat Datta, DR
Section 10(38)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) PAN No. AFIPM0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram ITO, WARD-1(5) Bagh, Buxar, Buxar, Bihar, BUXAR, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) PAN No.AFIPM0712L Ajeet Kumar Mishra ITO, WARD-1(5) Buxar, Bihar, 802101 BUXAR, Buxar, Bihar Vs. (Appellant) (Respondent) PAN No. AFIPM0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, ITO, WARD-1(5) Ba…

AJEET KUMAR MISHRA,BUXAR vs. PR.CIT-1, PATNA

In the result, the appeals of the assessee are allowed

ITA 20/PAT/2021[2015-16]Status: DisposedITAT Patna15 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri Sudipta Sannigrahi, ARFor Respondent: Shri Rajat Datta, DR
Section 10(38)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) PAN No. AFIPM0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram ITO, WARD-1(5) Bagh, Buxar, Buxar, Bihar, BUXAR, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) PAN No.AFIPM0712L Ajeet Kumar Mishra ITO, WARD-1(5) Buxar, Bihar, 802101 BUXAR, Buxar, Bihar Vs. (Appellant) (Respondent) PAN No. AFIPM0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, ITO, WARD-1(5) Ba…

BRIJ KUMAR MISHRA,BUXAR vs. ITO, WARD-1(5), BUXAR

In the result, the appeals of the assessee are allowed

ITA 18/PAT/2021[2015-16]Status: DisposedITAT Patna15 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri Sudipta Sannigrahi, ARFor Respondent: Shri Rajat Datta, DR
Section 10(38)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) PAN No. AFIPM0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram ITO, WARD-1(5) Bagh, Buxar, Buxar, Bihar, BUXAR, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) PAN No.AFIPM0712L Ajeet Kumar Mishra ITO, WARD-1(5) Buxar, Bihar, 802101 BUXAR, Buxar, Bihar Vs. (Appellant) (Respondent) PAN No. AFIPM0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, ITO, WARD-1(5) Ba…

SHRI KANT MISHRA,BUXAR vs. ITO, WARD-1(5), BUXAR

In the result, the appeals of the assessee are allowed

ITA 17/PAT/2021[2015-16]Status: DisposedITAT Patna15 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri Sudipta Sannigrahi, ARFor Respondent: Shri Rajat Datta, DR
Section 10(38)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) PAN No. AFIPM0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram ITO, WARD-1(5) Bagh, Buxar, Buxar, Bihar, BUXAR, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) PAN No.AFIPM0712L Ajeet Kumar Mishra ITO, WARD-1(5) Buxar, Bihar, 802101 BUXAR, Buxar, Bihar Vs. (Appellant) (Respondent) PAN No. AFIPM0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, ITO, WARD-1(5) Ba…

AZB AND PARTNER ,MUMBAI vs. PCIT-8, MUMBAI

ITA 4105/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Yogesh Thar & Shri VinayakFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 143(3)Section 144BSection 195Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4105/Mum/2025 (Assessment Year: 2020-21) AZB AND PARTNERS VS PCIT, Mumbai-8, AZB House, Peninsula Room No.611, 6th Floor, Aayakar Corporate Park, Ganpatrao Kadam MAG, Lower Parel, Mumbai-400 013 Bhavan, M.K. Road, Mumbai-400 020 PAN: AAKFA0281H APPELLANT RESPONDENT Assessee by : Shri Yogesh Thar & Shri Vinayak Bhat Respondent by : Shri Rajesh Kumar Yadav (CIT-DR) Date of hearing : 16/09/2025 Date of pronouncement : 19/09/2025 ORDER Per Anikesh Baner…

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 490/KOL/2025[2018-2019]Status: DisposedITAT Kolkata10 Jul 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 487 to 489/Kol/2025 Assessment Years: 2014-15 to 2016-17 & I.T.A No. 490/Kol/2025 Assessment Year : 2018-19 Sushil Mitruka Vs. Pr. CIT, Siliguri G-208, City Centre, Office Block, P.O. Matigara-734010, Siliguri, Darjeeling (PAN: ACCPA9340F) Appellant Respondent Date of conclusion of Hearing 19.05.2025 Date of Pronouncement 10.07.2025 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Shri Madanappa Raghuvir, CIT DR ORDER Per Shri Rajesh Kumar, AM The captioned four a…

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 489/KOL/2025[2016-2017]Status: DisposedITAT Kolkata10 Jul 2025AY 2016-2017

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 487 to 489/Kol/2025 Assessment Years: 2014-15 to 2016-17 & I.T.A No. 490/Kol/2025 Assessment Year : 2018-19 Sushil Mitruka Vs. Pr. CIT, Siliguri G-208, City Centre, Office Block, P.O. Matigara-734010, Siliguri, Darjeeling (PAN: ACCPA9340F) Appellant Respondent Date of conclusion of Hearing 19.05.2025 Date of Pronouncement 10.07.2025 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Shri Madanappa Raghuvir, CIT DR ORDER Per Shri Rajesh Kumar, AM The captioned four a…

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 488/KOL/2025[2015-2016]Status: DisposedITAT Kolkata10 Jul 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 487 to 489/Kol/2025 Assessment Years: 2014-15 to 2016-17 & I.T.A No. 490/Kol/2025 Assessment Year : 2018-19 Sushil Mitruka Vs. Pr. CIT, Siliguri G-208, City Centre, Office Block, P.O. Matigara-734010, Siliguri, Darjeeling (PAN: ACCPA9340F) Appellant Respondent Date of conclusion of Hearing 19.05.2025 Date of Pronouncement 10.07.2025 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Shri Madanappa Raghuvir, CIT DR ORDER Per Shri Rajesh Kumar, AM The captioned four a…

SUSHIL MITRUKA,SILIGURI vs. P.C.I.T., SILIGURI

In the result, appeal of the assessee stands allowed

ITA 487/KOL/2025[2014-2015]Status: DisposedITAT Kolkata10 Jul 2025AY 2014-2015

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 142ASection 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. Nos. 487 to 489/Kol/2025 Assessment Years: 2014-15 to 2016-17 & I.T.A No. 490/Kol/2025 Assessment Year : 2018-19 Sushil Mitruka Vs. Pr. CIT, Siliguri G-208, City Centre, Office Block, P.O. Matigara-734010, Siliguri, Darjeeling (PAN: ACCPA9340F) Appellant Respondent Date of conclusion of Hearing 19.05.2025 Date of Pronouncement 10.07.2025 For the Appellant Shri S. K. Tulsiyan, Advocate For the Respondent Shri Madanappa Raghuvir, CIT DR ORDER Per Shri Rajesh Kumar, AM The captioned four a…

JALALABAD SOLVEX PRIVATE LTD,JALALABAD vs. PR COMMISSIONER OF INCOME TAX , AMRITSAR-1, PR COMMISSIONER OF INCOME TAX

In the result, the appeal filed by the assessee is allowed

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A
Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

…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. 117/Asr/2024 Assessment Year: 2014-15 Jalalabad Solvex Pvt. Ltd. Vs. Pr. Commissioner of Income Tax-1, FF Road, Jalalabad 152024 Amritsar Punjab [PAN: AAACJ 8552B] (Respondent) (Appellant) Appellant by : Sh. Ashwani Kalia, C.A. : Respondent by Sh. Anupam Kant Garg, CIT-DR Date of Hearing : 17.12.2024 Date of Pronouncement : 29.01.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. PCI…