Principal Commissioner of Income-tax v. Remfry and Sagar

179 Taxmann.com 623High Court2025#19666 most cited
4

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 143(3)Section 144BSection 145(3)Section 234ASection 234BSection 234CSection 234DSection 2(24)(x)

Issues it is cited on

statutory duesprohibited by lawemployees contribution to pfsection 244asection 2(24)(x)section 40a(3)principal commissioner of income-taxsection 2(24)section 145(3)section 40asection 36(1)(va)complete scrutiny

Judgments citing Principal Commissioner of Income-tax v. Remfry and Sagar

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 1882/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANANAD CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 982/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

ANUPAM INDUSTRIES LIMITED,ANAND vs. THE ACIT, ANAND CIRCLE, ANAND

The appeal of the Department is dismissed

ITA 981/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

ASSISTANT COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND vs. ANUPAM INDUSTRIES LIMITED, ANAND

The appeal of the Department is dismissed

ITA 1015/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Alpesh Parmar, CIT-DRFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1882/Ahd/2024 (Assessment Year: 2022-23) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) .. (Respondent) I.T.A. No.981&982/Ahd/2023 (Assessment Years: 2014-15 & 2017-18) Anupam Industries Ltd., Vs. The Assistant Commissioner 138, GIDC Estate, Vithal of Income Tax, Udyognagar, Anand-388121 Anand Circle, Anand [PAN No.AABCA9602Q] (Appellant) ..…

Principal Commissioner of Income-tax v. Remfry and Sagar (179 Taxmann.com 623) — Cited in 4 Judgments | BharatTax