Pvt. Ltd. v. ACIT, Pune

147 Taxmann.com 333Income Tax Appellate Tribunal2023#16818 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115JB Section 270A Section 132 Section 153A Section 2(24)(X)Section 23(1)Section 23(4)Section 270A(8)

Issues it is cited on

section 270a(8)section 270a(9)under-reporting of income penalty u/s 270a specified domestic transaction section 270 section 270a international transaction section 115jb section 43 section 27 search and seizure

Judgments citing Pvt. Ltd. v. ACIT, Pune

CAPACITE INFRAPROJECTS LIMITED ,MUMBAI vs. ACIT/DCIT CENTRAL CIRCLE 1(2), MUMBAI, MUMBAI

The appeal of the assessee are allowed in above terms

ITA 6315/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Sept 2025AY 2017-18

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 6315 /MUM/2024 (A.Y: 2017-18) & Capacite Infraprojects Limited Vs. ACIT/DCIT Central Circle 1(2) 605 607, Shrikant Chambers, Pratishtha Bhavan, 9th Floor, Phase 1, Sion Trombay Road, Churchgate, Mumbai- 400020 Chembur- 400071 PAN: AAECC9463G (Appellant) (Respondent) Assessee Represented by : Shri. Viraj Mehta Department Represented by : Shri. Virabhadra S. Mahajan Date of conclusion of Hearing : 12.06.2025 Date of Pronouncement : 10.09.2025 O R D E R…

CAPACITE INFRAPROJECTS LIMITED ,MUMBAI vs. ACIT/DCIT CENTRAL CIRCLE 1(2) MUMBAI , MUMBAI

The appeal of the assessee are allowed in above terms

ITA 6309/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Sept 2025AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Raj Kumar Chauhan

Section 115JSection 132Section 153ASection 23(1)Section 250Section 270ASection 36(1)(VA)Section 9

ASHOK KUMAR GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

In the result grounds of appeal raised by assessee is allowed

ITA 1882/DEL/2023[2017-18]Status: FixedITAT Delhi26 Apr 2024AY 2017-18

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Assessment Year : 2017-18] Ashok Kumar Gupta, Vs Dcit, C/O-Anil Jain Dd & Co., 611, Surya Central Circle-14, Kiran Building, 19 K.G.Marg, New Delhi. New Delhi-110001. Pan-Aaapg2240G Appellant Respondent Appellant By Shri Shivam Garg, Adv. & Shri Rahul Aggarwal, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 22.04.2024 Date Of Pronouncement 26.04.2024

Section 143(1)Section 143(3)Section 270Section 270ASection 270A(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & Dr.B.R.R.KUMAR, ACCOUNTANT MEMBER [Assessment Year : 2017-18] Ashok Kumar Gupta, vs DCIT, C/o-Anil Jain DD & Co., 611, Surya Central Circle-14, Kiran Building, 19 K.G.Marg, New Delhi. New Delhi-110001. PAN-AAAPG2240G APPELLANT RESPONDENT Appellant by Shri Shivam Garg, Adv. & Shri Rahul Aggarwal, CA Respondent by Shri Om Parkash, Sr.DR Date of Hearing 22.04.2024 Date of Pronouncement 26.04.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.C…

ALRAMEEZ CONSTRUCTION PVT LTD ,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE , MUMBAI

In the result grounds of appeal raised by assessee is allowed

ITA 482/MUM/2023[2018-2019]Status: DisposedITAT Mumbai12 Jun 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyalm/S Alrameez Construction Pvt. Ltd. 707/708, 7Th Floor, Jms Business Centre Behram Baug, Oshiwara Link Road, Jogeshwari West, Mumbai-400 080 Pan: Aafca8078A ...... Appellant Vs. Cit/Nfac Delhi ..... Respondent

For Appellant: NoneFor Respondent: Shri Manoj Kumar Sinha, Sr. AR

Section 143Section 148Section 250Section 270ASection 274Section 275Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s Alrameez Construction Pvt. Ltd. 707/708, 7th floor, JMS Business Centre Behram Baug, Oshiwara Link road, Jogeshwari west, Mumbai-400 080 PAN: AAFCA8078A ...... Appellant Vs. CIT/NFAC Delhi ..... Respondent Appellant by : None Respondent by : Shri Manoj Kumar Sinha, Sr. AR Date of hearing : 18/04/2023 Date of pronouncement : 12/06/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of National Faceless Appeal Centre (for shor…

MOHAMMED RAHIMUDDIN,HYDERABAD vs. ITO, WARD-7(2), HYDERABAD

In the result, appeal of assessee is allowed

ITA 227/HYD/2023[2017-18]Status: DisposedITAT Hyderabad22 May 2023AY 2017-18

Bench: Shri K. Narasimha Chary

For Appellant: Shri Ghanshyamlal Upadhyay, ARFor Respondent: Shri A.P. Babu, DR

Section 270A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 227/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Mohammed Rahimuddin, Vs. Income Tax Officer, Hyderabad Ward-7(2), [PAN No. AVEPM5227E] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Ghanshyamlal Upadhyay, AR रधजस्‍व द्वधरध/Revenue by: Shri A.P. Babu, DR सुिवधई की तधरीख/Date of hearing: 17/05/2023 घोर्णध की तधरीख/Pronouncement on: 22/05/2023 आदेश / ORDER Aggrieved by the order date…