Principal Commissioner of the Income-tax-3 v. Anthony John Pereira

115 Taxmann.com 368High Court2020#22078 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 139(1)Section 143(3)Section 147Section 148Section 151(2)Section 2(14)Section 250Section 271(1)(c)

Issues it is cited on

section 2(14)indianfac

Judgments citing Principal Commissioner of the Income-tax-3 v. Anthony John Pereira

Manjeet Kaur Kamboj, Yamuna Nagar Haryana vs. ITO Ward-2, Yamuna Nagar Haryana

In the result, appeal of the Assessee is dismissed

ITA 550/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh21 Nov 2025AY 2012-13

Bench: Shri Laliet Kumat & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 550/Chd/2025 िनधा"रण वष" / Assessment Year : 2012-13 Manjit Kaur Kamboj, Ito Ward-2, Lotus Valley Public School, बनाम Yamuna Nagar, Sector – 18, Huda, Haryana Vs. Yamunanagar, Haryana "ायी लेखा सं./Pan No. Abmpk5213G अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing ) िनधा""रती की ओर से/Assessee By : Ms. Meenal Goyal, Ca & Sh. Abhinav Jain, Adv. राज" की ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 18.11.2025 उदघोषणा की तारीख/Date Of Pronouncement : 20.11.2025 आदेश/Order Shri Laliet Kumar: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 21.03.2024 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For A.Y. 2012-13. 2. Grounds Of Appeal, As Taken By The Assessee In Form 36, Are Reproduced As Under:

For Appellant: Ms. Meenal Goyal, CA and Sh. Abhinav Jain, AdvFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 148Section 2(14)Section 2(14)(iii)Section 250

…आयकर अपीलीय अिधकरण, च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAT, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 550/CHD/2025 िनधा"रण वष" / Assessment Year : 2012-13 Manjit Kaur Kamboj, ITO Ward-2, Lotus Valley Public School, बनाम Yamuna Nagar, Sector – 18, HUDA, Haryana Vs. Yamunanagar, Haryana "ायी लेखा सं./PAN NO. ABMPK5213G अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing ) िनधा""रती की ओर से/Assessee by : Ms. Meenal Goyal, CA and Sh. Abhinav Jain, Adv. राज" की ओर से/ Revenue by : Dr. Ranjit Kaur,…

Shiva Corporation (India) Limited, Jaipur vs. Dy. CIT, CC-3, Jaipur

In the result, appeal of the assessee stands allowed

ITA 1219/JPR/2024[2015-16]Status: DisposedITAT Jaipur21 Aug 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 143(3)Section 2Section 2(14)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 1219/JPR/2024 निर्धारण वर्ष / Assessment Years : 2015-16 Shiva Corporation (India) Limited. बनाम Dy. CIT, A-24, Ambabari, Sikar Road, Vs. Central Circle-3, Jaipur. Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAKCS3004M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Tarun Mittal, C.A. राजस…

Sh. Avtar Singh, Chandigarh vs. ITO, W-2(5), Chandigarh

ITA 389/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Apr 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri J.S.Kahlon, CIT-DR
Section 2(14)Section 2(14)(ii)Section 54B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 389/CHD/2023 "नधा"रण वष" / Assessment Year. : 2017-18 Shri Avtar Singh, The ITO, बनाम Plot No. 2A, Ward 2(5), VS Sector 28-A, Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: ACLPS0608M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri J.S.Kahlon, CIT-DR तार"ख/Date of Hearing : 05.02.2024 उदघोषणा क" तार"ख/D…