How many judgments cite Pushpak Bullion (P) Ltd. v. DCIT?

134 judgments on BharatTax cite Pushpak Bullion (P) Ltd. v. DCIT (85 Taxmann.com 84), spanning 2018 to 2026.

Which sections of the Income Tax Act does Pushpak Bullion (P) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 68, Section 142(1), Section 143(1).

Pushpak Bullion (P) Ltd. v. DCIT

85 Taxmann.com 84High Court2017#762 most cited

What is Pushpak Bullion (P) Ltd. v. DCIT authority for?

When an assessment is initially processed under section 143(1) without scrutiny, the Assessing Officer has considerable latitude to reopen the assessment under section 147 if new tangible material emerges, such as information from a search revealing accommodation entries or bogus share applications, establishing a live link to escaped income.

134

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pushpak Bullion · section 147 · section 148 · reopening of assessment · tangible material · reason to believe · accommodation entry · bogus share application · section 143(1) assessment · live link

Also reported as

394 ITR 65

Sections most often in play

Section 147 Section 148 Section 143(3)Section 68 Section 142(1)Section 143(1)Section 69C Section 132(4)

Issues it is cited on

section 106 third party information live link section 114 preponderance of probability entry operator accommodation entry reason to believe borrowed satisfaction appeal before cit(a)tangible material change of opinion

Judgments citing Pushpak Bullion (P) Ltd. v. DCIT

Surana Enterprises, Delhi vs. ITO, Ward-47(3), New Delhi

Accordingly appeal filed by the assessee for assessment year 2008 – 09 is partly allowed

ITA 5414/DEL/2018[2008-09]Status: DisposedITAT Delhi26 May 2020AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Abhishek Mathur C AFor Respondent: Shri Pradeep Singh Gautam, Sr

Section 143Section 147Section 148Section 151

…is live link in the material as well as income of the assessee as the party issuing the bill has confirmed that it has not supplied by the material but has provided accommodation entry. Identical issue arisebeforehonorable Gujarat high court in case of [2017] 394 ITR 65 PUSHPAK BULLION PVT LTD VERSUS DEPUTY COMMISSIONER OF INCOME TAX where in the same accommodation entry operators, same bill provider and same modus operandi in the same period with the assessee‟s original return not picked up for scrutiny, the case of the assessee was reopen and in writ petition same was upheld. Honourable High court held as under…

Behat Holdings Ltd., New Delhi vs. ITO Ward-4(3), New Delhi

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 133(6)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.8066/Del./2019 Assessment Year 2010-2011 M/s. Behat Holdings Ltd., The Income Tax Officer, 14, 4380/4B Murari Lal vs., Ward-4(3), Room No.385A, Street, Ansari Road, Daryaganj, Central Delhi C.R. Building, PIN - 110 002. New Delhi. PAN AADCB7691L (Appellant) (Respondent) Shri Ashwani Kumar, C.A. Shri Rohit Jain, Advocate, For Assessee : Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Da…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR

Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…

Ganesh Ganga Investments Pvt. Ltd., Delhi vs. ITO, Ward- 10(1), New Delhi

In the result, appeal of Assessee allowed

ITA 1579/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Nov 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rajeev Ahuja, AdvocateFor Respondent: Ms. Parmit M. Biswas, CIT-DR

Section 132Section 133(6)Section 143(1)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1579/Del./2019 Assessment Year 2010-2011 M/s. Ganesh Ganga The Income Tax Officer, Investments Pvt. Ltd., Ward – 10 (1), Room A-52, Top Floor, Street vs., No.206A, C.R. Building, No.1, Gurunanakpura, I.P. Estate, New Delhi. Laxmi Nagar, Delhi–110 092. PIN – 110 002. PAN AAACG2710J (Appellant) (Respondent) Shri Raj Kumar, C.A. And For Assessee : Shri Rajeev Ahuja, Advocate Shri Sumit Goel, C.A. For Revenue : Ms. Parmit M. Biswas, CIT-DR Date of Hearing : 10…

DCIT, New Delhi vs. M/S. Senorita Enterprises Pvt. Ltd., New Delhi

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

The Gita Education Society, Delhi vs. ITO, Exemption Ward, Ghaziabad

In the result, assessee’s appeal is allowed

ITA 7441/DEL/2018[2010-11]Status: DisposedITAT Delhi22 May 2019AY 2010-11

Bench: Hon’Ble Shri G. D. Agrawal & Hon’Ble Smt. Suchitra Kamblethe Gita Education Vs Income Tax Officer, Exemption Society, C/O Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 Pan-Aaaat9753G (Appellant) (Respondent)

Section 12ASection 143(3)Section 147Section 148Section 35

…DELHI BENCH: ‘G’ NEW DELHI BEFORE HON’BLE SHRI G. D. AGRAWAL, PRESIDENT AND HON’BLE SMT. SUCHITRA KAMBLE, JUDICIAL MEMBER The Gita Education Vs Income Tax Officer, Exemption Society, C/o Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 PAN-AAAAT9753G (APPELLANT) (RESPONDENT) Appellant by Sh. Kapil Goel, CA Respondent by Sh. S.S. Rana, CIT DR Date of Hearing 07.05.2019 Date of Pronouncement 22.05.2019 ORDER PER G.D. AGRAWAL, V.P. This is an appeal filed by the assessee against the order dated 28.09.2018 passed by the CIT(A, Ghaziabad. In this appeal filed by the assessee, Ground No. 1…

Sbs Realtors Pvt. Ltd., New Delhi vs. ITO, Ward-22(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7791/DEL/2018[2009-10]Status: DisposedITAT Delhi01 Apr 2019AY 2009-10

Bench: Shri G.D. Agrawal, Before Shri G.D. Agrawal, Vice & And Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri Kapil Goel and Shri Rajesh Jain, CAsFor Respondent: Shri S.S. Rana, CIT-DR and Shri Rajesh Kumar, Additional CIT

Section 143(1)Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI G.D. AGRAWAL, VICE VICE PRESIDENT PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE PRESIDENT PRESIDENT AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 7791/Del/2018 ITA ITA No No 7791/D…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

ITA 2841/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR

Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

ITA 2840/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR

Section 143(3)Section 153ASection 68

Billo, Delhi vs. ITO, Ward- 1(2), Meerut

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3817/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Dec 2018AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Smt.Billo, Vs. Ito, C/O Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. Pan: Bakpb9355A (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 12.12.2018 Order

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri D.S. Rawat, Sr.DR

Section 142(1)Section 144Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Smt.Billo, Vs. ITO, C/o Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. PAN: BAKPB9355A (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri D.S. Rawat, Sr.DR Date of Hearing : 11.10.2018 Date of Pronouncement : 12.12.2018 ORDER This appeal by the assessee is directed against the order dated 19th March, 2018 of the CIT(A), Meerut, relating to Assessment Year 2010-11. 2. The facts of the case, in brief, are that the assessee is a…

A.C.I.T.-20(3), Mumbai vs. Mrs. Varsha P. Shah, Mumbai

Appeal of the revenue is allowed for statistical purposes and matter is restored back to the file of Ld

ITA 2054/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Sept 2018AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am आयकरअपीलसं./ I.T.A. No. 2054/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Shri Ram Tiwari, DRFor Respondent: Shri Sanjay Parikh, AR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 2054/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) Mrs. Varsha P. Shah, ACIT - 20(3), Room no. 615, 6th floor, Prop. M/s Dynamo Stamping Industry, Piramal Chambers, Parel, बिधम/ 234/26, 2nd floor, Om Mumbai-400 012. Vs. Niwas, R. A. Kidwai Road, Wadala, Mumbai-400031. स्थायीलेखासं./जीआइआरसं./ PAN No. AAQPS4783G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Ram Tiwari, DR प्रत्यथीकीओरसे/Respondentby : Shri Sanjay Parikh, AR स…

M/S. Vishwanath Fincap Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1528/DEL/2017[2006-07]Status: DisposedITAT Delhi31 Aug 2018AY 2006-07

Bench: Shri R. K. Pandaassessment Year : 2006-07 Vishwanath Fincap Pvt. Ltd., Dcit, Circle- 17(1), Modi Flour Mills, New Delhi. Okhla Industrial Estate, Vs. New Delhi.

For Appellant: Shri Ashok Malik, FCAFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 131Section 148Section 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2006-07 Vishwanath Fincap Pvt. Ltd., DCIT, Circle- 17(1), Modi Flour Mills, New Delhi. Okhla Industrial Estate, Vs. New Delhi. PAN : AAACV3916H (Appellant) (Respondent) Assessee by : Shri Ashok Malik, FCA Department by : Shri Atiq Ahmed, Sr. DR Date of hearing : 30-07-2018 Date of pronouncement : 31-08-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 09.12.2016 of CIT(A)- 9, New Delhi relating to assessment year 2006-07. 2.…

Gagandeep Maan, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal filed by the assessee is partly allowed and the appeal by the Revenue is dismissed

ITA 656/PUN/2017[2009-10]Status: DisposedITAT Pune23 May 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri V.L. JainFor Respondent: Smt. Nirupama Kotru

Section 143(3)Section 148

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.656/PUN/2017 ननधाारण र्वर्ा / Assessment Year : 2009-10 Gagandeep Maan, 383, Bhawani Peth, Padumji Paradise, B-1, Pune – 411042 PAN : AFFPM6175A .......अऩीऱाथी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 5, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1078/PUN/2017 ननधाारण र्वर्ा / Assessment Year : 2009-10 Income…

Income-Tax Officer, Pune vs. Shri Gagandeep Amarpal Maan, Pune

In the result, the appeal filed by the assessee is partly allowed and the appeal by the Revenue is dismissed

ITA 1078/PUN/2017[2009-10]Status: DisposedITAT Pune23 May 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri V.L. JainFor Respondent: Smt. Nirupama Kotru

Section 143(3)Section 148