Pr. CIT v. Prakhar Developers (P.) Ltd.

162 Taxmann.com 48High Court2024#2597 most cited

What is Pr. CIT v. Prakhar Developers (P.) Ltd. authority for?

An assessment order approved under Section 153D of the Income Tax Act cannot be revised under Section 263 of the Act because the approval granted under Section 153D has attained finality.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Pr. CIT v. Prakhar Developers · Section 153D · Section 263 · approval under Section 153D · revision of assessment order · finality of approval

Sections most often in play

Section 153DSection 263Section 143(3)Section 153ASection 132Section 148Section 147Section 153C

Issues it is cited on

section 263ofrevision u/s 263assessment order erroneoussection 153(a)section 56(2)(x)section 263(1)section 80icsection 153dmalabar industrialnon application of minderroneous and prejudicialstamp duty value

Judgments citing Pr. CIT v. Prakhar Developers (P.) Ltd.

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9012/MUM/2025[2020-2021]Status: DisposedITAT Mumbai12 Mar 2026AY 2020-2021

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9011/MUM/2025[2019-2020]Status: DisposedITAT Mumbai12 Mar 2026AY 2019-2020

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9010/MUM/2025[2017-2018]Status: DisposedITAT Mumbai12 Mar 2026AY 2017-2018

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9009/MUM/2025[2016-2017]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-2017

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9008/MUM/2025[2015-2016]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-2016

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

SWD INDUSTRIES,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, all the appeals filed by the assessee for the respective assessment years are allowed, and the impugned orders passed by the learned PCIT under section 263 of the Act are set aside

ITA 9007/MUM/2025[2014-2015]Status: DisposedITAT Mumbai12 Mar 2026AY 2014-2015

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. Ita No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. Ita No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. Ita No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. Ita No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. Ita No. 9012/Mum/2025 (Assessment Year: 2020-21) Swd Industries, Pcit (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10Th Mumbai-400 025 Floor, Pratistha Bhavan, Old Cgo Annexe, Maharshi Karve Road, Mumbai-400 020 Pan/Gir No. Aaofs8319L (Applicant) (Respondent) Assessee By Shri Salil Kapoor A/W Shri Sumit Lalchandani, Shri Shivam Yadav, Shri Shri Vinod Gupta, Ld. Ars Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026

Section 132Section 143(3)Section 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER 1. ITA No. 9007/Mum/2025 (Assessment Year: 2014-15) 2. ITA No. 9008/Mum/2025 (Assessment Year: 2015-16) 3. ITA No. 9009/Mum/2025 (Assessment Year: 2016-17) 4. ITA No. 9010/Mum/2025 (Assessment Year: 2017-18) 5. ITA No. 9011/Mum/2025 (Assessment Year: 2019-20) & 6. ITA No. 9012/Mum/2025 (Assessment Year: 2020-21) SWD Industries, PCIT (Central), 1402, South Tower 25, Mumbai-1, South Prabhadevi, Vs. R. No. 1001, 10th Mumbai-400 025 Floor, Pratistha Bhavan, Old CGO…

MANOHAR FILAMENTS PVT LTD,DELHI vs. PCIT,CENTRAL-3, DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 2645/DEL/2025[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. PCIT, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi PAN No.AAACM1116E Appellant Respondent Appellant by Sh. Amit Goel, CA Sh. Pranav Yadav, Advocate Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.PCIT (Central)-3, Delhi vide order dated…

HALDIRAM SNACKS PRIVATE LIMITED,HARYANA vs. PCIT (CENTRAL), DELHI-3, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3371/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2016-17] Haldiram Snacks Pvt. Ltd. Vs Pr. Cit (Central), Village- Kherki Daula, Delhi Delhi-3, Room No. Jaipur Highway Basai Road, 325, 3Rd Floor, Gurgaon, Haryana-122001. Jhandewalan Extn. Pan-Aaach0061R New Delhi-110055 Appellant Respondent Appellant By Shri Ajay Wadhwa, Adv., Shri Deepanshu Kaushik, Adv & Ms. Ragani Handa, Adv. Respondent By Ms. Sita Srivastava, Cit Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 12.12.2025

Section 139(1)Section 143(3)Section 148Section 148ASection 14ASection 153CSection 153DSection 263

…ITA No.3371/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2016-17] Haldiram Snacks Pvt. Ltd. vs Pr. CIT (Central), Village- Kherki Daula, Delhi Delhi-3, Room No. Jaipur Highway Basai Road, 325, 3rd Floor, Gurgaon, Haryana-122001. Jhandewalan Extn. PAN-AAACH0061R New Delhi-110055 APPELLANT RESPONDENT Appellant by Shri Ajay Wadhwa, Adv., Shri Deepanshu Kaushik, Adv & Ms. Ragani Handa, Adv. Respondent by Ms. Sita Srivastava, CIT DR Date of Hearing 23.09.2025 Date of Pronouncement 12.12.…

TARUN KUMAR SAHAY(HUF),DELHI vs. PCIT(CENTRAL)-3, DELHI

In the result, appeal of the assessee is allowed

ITA 3370/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2016-17] Tarun Kumar Sahay (Huf) Vs Pr. Cit (Central), 171, First Floor, Cycle Market, Delhi-3 Jhandewalan Extn., Delhi-110055. Pan-Aacht1105P Appellant Respondent Appellant By Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent By Ms. Sita Srivastava, Cit Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 12 .12.2025

Section 132Section 139(1)Section 148Section 153CSection 153DSection 263

…ITA No.3370/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2016-17] Tarun Kumar Sahay (HUF) vs Pr. CIT (Central), 171, First Floor, Cycle Market, Delhi-3 Jhandewalan Extn., Delhi-110055. PAN-AACHT1105P APPELLANT RESPONDENT Appellant by Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent by Ms. Sita Srivastava, CIT DR Date of Hearing 23.09.2025 Date of Pronouncement 12 .12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated…

ALKA AGARWAL,DELHI vs. PCIT(CENTRAL)-3, DELHI

In the result, appeal of the assessee is allowed

ITA 3369/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2015-16] Alka Agarwal Vs Pr. Cit (Central), 56, Sfs Flats, Ashok Vihar, Delhi-3 Phase-Iv, Delhi-110052. Pan-Aajpa1281C Appellant Respondent Appellant By Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent By Ms. Sita Srivastava, Cit Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 12.12.2025

Section 139(1)Section 148Section 153CSection 153DSection 263Section 69Section 69A

…ITA No.3369/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2015-16] Alka Agarwal vs Pr. CIT (Central), 56, SFS Flats, Ashok Vihar, Delhi-3 Phase-IV, Delhi-110052. PAN-AAJPA1281C APPELLANT RESPONDENT Appellant by Shri Sumit Lalchandani, Adv. & Shri Shivam Yadav, Adv. Respondent by Ms. Sita Srivastava, CIT DR Date of Hearing 23.09.2025 Date of Pronouncement 12.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 25.03.2025 of Ld. Pr. Co…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3719/MUM/2025[2018-19]Status: DisposedITAT Mumbai27 Oct 2025AY 2018-19

Bench: SHRI BEENNA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3718/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Oct 2025AY 2017-18
Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI\nBEFORE: SHRI BEENNA PILLAI, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\n&\nITA No. 3713/MUM/2025(AY: 2011-12)\n&\nITA No. 3714/MUM/2025(AY: 2012-13)\n&\nITA No. 3715/MUM/2025(AY: 2013-14)\n&\nITA No. 3716/MUM/2025(AY: 2015-16)\n&\nITA No. 3717/MUM/2025(AY: 2016-17)\n&\nITA No. 3718/MUM/2025(AY: 2017-18)\n&\nITA No. 3719/MUM/2025(AY: 2018-19)\n\nRaj Impex\n101A Devidarshan Complex\nTembi Naka Thane West,\nThane-400601.\nPAN: AALFR6800J\n(Appellant)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nVs.\nPCIT Cen…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3717/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 Oct 2025AY 2016-17

Bench: SHRI BEENA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3716/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Oct 2025AY 2015-16

Bench: SHRI BEENAPPILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3715/MUM/2025[2013-14]Status: DisposedITAT Mumbai27 Oct 2025AY 2013-14

Bench: SHRI BEENAPPILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3714/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Oct 2025AY 2012-13

Bench: SHRI BEENNA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

RAJ IMPEX,THANE vs. PCIT CENTRAL MUMBAI 1, MUMBAI

Accordingly, are rendered as dismissed

ITA 3713/MUM/2025[2011-12]Status: DisposedITAT Mumbai27 Oct 2025AY 2011-12

Bench: SHRI BEENNA PILLAI (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 143(2)Section 143(3)Section 153Section 153ASection 254(1)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI BEENA PILLAI, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER & & & & & & Raj Impex Vs. PCIT Central Mumbai 1 101A Devidarshan Complex Room No. 1001, 10th Floor, Tembi Naka Thane West, Pratishtha Bhavan Old CGO Annex Thane-400601. Maharashi Karve Road, PAN: AALFR6800J Mumbai-400020. (Appellant) .. (Respondent) Assessee by Shri. Satish R Mody Revenue by Shri. Umashankar Prasad, CIT. DR Date of Hearing 09/09/2025 Date of Pronouncement 27/10/2025 Order under section 254(1) of Income Tax Act PER BENCH: The captioned appeals are filed by t…

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

ITA 191/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Oct 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.190 & 191/LKW/2020 (Assessment Years: 2012-13 & 2014-15) Sukhvinder Singh 117/136, B-4, Sarvodaya Nagar, Kanpur-208005. V. PCIT, Central Circle- Kanpur 7/81-B Tilak Nagar, Kanpur-208002. PAN:ACJPS2526C (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri R. K. Agarwal, CIT(DR) ORDER PER ANADEE NATH MISSHRA, A.M.: (A) Vide ITA. No.190/LKW/2020 appeal has been filed by the assessee against the impugned order dated 17.03…

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 190/LKW/2020[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.190 & 191/LKW/2020 (Assessment Years: 2012-13 & 2014-15) Sukhvinder Singh v. PCIT, Central Circle- 117/136, B-4, Sarvodaya Kanpur Nagar, Kanpur-208005. 7/81-B Tilak Nagar, Kanpur-208002. PAN:ACJPS2526C (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri R. K. Agarwal, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) Vide ITA. No.190/LKW/2020 appeal has been filed by the assessee against the impugned order dated 17.03.2…

VENEZIA GOLF CITY PVT. LTD.,,NEW DELHI vs. ITO WARD 26(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1962/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Kapoor, Sh.Vikash Jain, Sh.SumitFor Respondent: Ms.Rajinder Kaur, CIT(DR)
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 263

…ITA No. 1962 / Del / 2019 & 3377/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1962 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, Vs. Income Tax Officer. No.28, Raja Garden, Ward-26(2), New Delhi-110015 New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT ITA No. 3377 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, PCIT, No.28, Raja Garden, Central-1, New Delhi-110015 ARA Centre, New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT Appellant by : Shri…

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Pr. CIT v. Prakhar Developers (P.) Ltd. (162 Taxmann.com 48) — Cited in 45 Judgments | BharatTax