Principal Commissioner of Income-tax v. Sangitaben Jagdishkumar Shah

156 Taxmann.com 147High Court2023#13539 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(38)Section 147Section 68Section 144BSection 148Section 133ASection 139(1)Section 143(1)

Issues it is cited on

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Judgments citing Principal Commissioner of Income-tax v. Sangitaben Jagdishkumar Shah

VIJAYA PRAKASH NAGORI ,MUMBAI vs. ITO WARD 32(2)(1), MUMBAI

ITA 3392/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Nov 2025AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain& Shri Om Prakash Kantvijaya Prakash Nagori Vs. Ito, Ward, 32(2)(1) 409/C, Abhar Jp Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block Bkc Pan/Gir No. Aekpr2943H (Applicant) (Respondent)

Section 10(38)Section 147Section 263oSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Vijaya Prakash Nagori Vs. ITO, Ward, 32(2)(1) 409/C, Abhar JP Road, Kautilya Bhawan, C-41- Seven Bungalows, Andhere 43, Avenue, 3, Near (W), Mumbai – 400 061. Videsh Bhavan, G Block BKC PAN/GIR No. AEKPR2943H (Applicant) (Respondent) Assessee by Shri Bharat Kumar Revenue by Ms. Kavitha Kaushik, Sr. DR Date of Hearing 10.11.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the imp…

DEVANG BHUPENDRA SHAH,MUMBAI vs. INCOME TAX OFFICER 32(1)(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4218/MUM/2023[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankardevang Bhupendra Shah, V/S. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadps1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Kapadia,ARFor Respondent: Shri Annavaran Kasuri, (Sr. AR)
Section 10(38)Section 143(3)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Devang Bhupendra Shah, v/s. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPS1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Rahul Kapadia,AR Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 11.08.2025 Date of Pronouncement 13.10.2025 आदेश…

M/S DEEPS SPECIAL STEELS LIMITED,LUDHIANA vs. DCIT, CIRCLE-1, ALWAR

ITA 1016/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Aug 2025AY 2015-16

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Rajendra Ojha, CIT
Section 115JSection 142(1)Section 143(1)Section 50C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1016/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2015-16 M/s Deeps Special Steels Limited cuke Deputy Commissioner of Vs. 320-321, Industrial Area-A, Income Tax, Ludhiana (East), Ludhiana-141003. Circle-1, Alwar. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACD6027H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Pankaj Bhalla, C…

INCOME TAX OFFICER, MUMBAI vs. PRITI NILESH JAIN DAGA, MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 4616/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Mar 2025AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 10(38)Section 139(1)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No.4507/Mum/2024 Assessment Year: 2014-15 Pritin Nilesh Jain Daga Vs. Income Tax Officer 1804, Shreepati Arcade, Ward 19(2)(4), August Kranti Marg Mumbai Govaliya Tank, Income Tax Mumbai-400036. Department, Primal PAN: ACFPJ3136R Chambers, Dr SS Rao Marg, Parel, Mumbai-400012 (Appellant) (Respondent) I.T.A. No.4616/Mum/2024 Assessment Year: 2014-15 Income Tax Officer Ward Vs. Pritin Nilesh Jain 19(2)(4), Mumbai Daga Income Tax Department, 1804, Shreepati Prim…

PRITI NILESH JAIN DAGA ,MUMBAI vs. INCOME TAX OFFICER 19(2)(4), MUMBAI

In the result the appeal filed by the assessee stands allowed and appeal filed by the revenue stands dismissed

ITA 4507/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Mar 2025AY 2014-15

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 10(38)Section 139(1)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No.4507/Mum/2024 Assessment Year: 2014-15 Pritin Nilesh Jain Daga Vs. Income Tax Officer 1804, Shreepati Arcade, Ward 19(2)(4), August Kranti Marg Mumbai Govaliya Tank, Income Tax Mumbai-400036. Department, Primal PAN: ACFPJ3136R Chambers, Dr SS Rao Marg, Parel, Mumbai-400012 (Appellant) (Respondent) I.T.A. No.4616/Mum/2024 Assessment Year: 2014-15 Income Tax Officer Ward Vs. Pritin Nilesh Jain 19(2)(4), Mumbai Daga Income Tax Department, 1804, Shreepati Prim…

BRATEN MANDAL,KOLKATA vs. INCOME TAX OFFICER-25(1), KOLKATA

In the result, both the appeals filed by the assessee are allowed

ITA 1132/KOL/2023[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos.: 1128 & 1132/KOL/2023 Assessment Years: 2013-14 & 2014-15 Braten Mandal........................................................................Appellant [PAN: AHZPM 1943 J] Vs. ITO, Ward-25(1), Kolkata......................................................Respondent Appearances: Assessee represented by: Devesh Poddar, Adv. Departme…

BRATEN MANDAL,KOLKATA vs. INCOME TAX OFFICER-25(1), KOLKATA

In the result, both the appeals filed by the assessee are allowed

ITA 1128/KOL/2023[2013-14]Status: DisposedITAT Kolkata17 Sept 2024AY 2013-14

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos.: 1128 & 1132/KOL/2023 Assessment Years: 2013-14 & 2014-15 Braten Mandal........................................................................Appellant [PAN: AHZPM 1943 J] Vs. ITO, Ward-25(1), Kolkata......................................................Respondent Appearances: Assessee represented by: Devesh Poddar, Adv. Departme…

Principal Commissioner of Income-tax v. Sangitaben Jagdishkumar Shah (156 Taxmann.com 147) — Cited in 7 Judgments | BharatTax