Principal Commissioner of Income-tax v. Minda SM Technocast (P.) Ltd.

155 Taxmann.com 548High Court2023#16826 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 11UASection 142ASection 147Section 148Section 151Section 234ASection 234B
Read the full judgment

Issues it is cited on

section 142avaluation of sharesdcf methodsanctioning authorityapproval under section 151section 151(2)extension of limitationfull value of considerationblock of assetsshort term capital gainskelvinatorsection 48

Judgments citing Principal Commissioner of Income-tax v. Minda SM Technocast (P.) Ltd.

Nina Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1878/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Hersh Vardhan Kshetry, Noida vs. ACIT, Circle Int. Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1877/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Sangita Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1876/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

ACIT, Central Circle-1, Thane vs. Nakul Markhedkar, Thane

ITA 786/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Apr 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan - Sr. DR
Section 132Section 153ASection 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No.786/Mum/2025 (Assessment Year: 2015-16) I.T.A. No.785/Mum/2025 (Assessment Year: 2016-17) ACIT, Central Circle-1, Nakul Markhedkar, Room No.10, 6th Floor, A-Wing, 1905, Drewberry, Kolshet Road, Ashar I.T. Park, Road No. 16Z, Everest World, Thane (West), Vs. Wagle Estate, Thane (West), Maharashtra -400604. Maharashtra. PAN: CPQM1819G Appellant) : Respondent) : Shri Vijay Mehta, AR Appellant /Assessee by Revenue / Respondent by : Shri Rakesh Ranjan - Sr. DR Date of Hearing : 22.04.2025 Date of Pronou…

ACIT, Central Circle-1, Thane vs. Nakul Markhedkar, Thane

ITA 785/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Apr 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan - Sr. DR
Section 132Section 153ASection 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No.786/Mum/2025 (Assessment Year: 2015-16) I.T.A. No.785/Mum/2025 (Assessment Year: 2016-17) ACIT, Central Circle-1, Nakul Markhedkar, Room No.10, 6th Floor, A-Wing, 1905, Drewberry, Kolshet Road, Ashar I.T. Park, Road No. 16Z, Everest World, Thane (West), Vs. Wagle Estate, Thane (West), Maharashtra -400604. Maharashtra. PAN: CPQM1819G Appellant) : Respondent) : Shri Vijay Mehta, AR Appellant /Assessee by Revenue / Respondent by : Shri Rakesh Ranjan - Sr. DR Date of Hearing : 22.04.2025 Date of Pronou…

Principal Commissioner of Income-tax v. Minda SM Technocast (P.) Ltd. (155 Taxmann.com 548) — Cited in 5 Judgments | BharatTax