Ram Prasad v. ITO

82 Taxmann 199High Court1995#11812 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 131 Section 133(6)Section 143(3)Section 147 Section 148 Section 151 Section 68 Section 69C

Issues it is cited on

section 268 section 147(a)true and full disclosure bogus share capital scheme of arrangement within four years section 148 notice first proviso to section 147 fresh tangible material material facts necessary for assessment shell company beyond four years

Judgments citing Ram Prasad v. ITO

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

In the result, all appeals of the revenue are stands dismissed

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 872 to 875 & 901/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2016-17 cuke Income Tax Officer, Kedia Builders and Colonizers Vs. Jaipur Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCA 4547 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

In the result, all appeals of the revenue are stands dismissed

ITA 875/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर पीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीथालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.872 to 875 & 901/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 to 2016-17 Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur स्थायी लेखा सं./PAN/GIR No.: AAFCA 4547 C अपीलार्थी/Appellant प्रTREOR/Respondent निर्धारिती की ओर से / Assessee by : Sh…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

ITA 873/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…आयकर अपीलिये अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तीभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं० / ITA Nos.872 to 875 & 901/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 to 2016-17 Income Tax Officer, Jaipur Vs. Kedia Builders and Colonizers Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur स्थायी लेखा सं० / जीआईआर सं० / PAN/GIR No.: AAFCA 4547 C अपीलाार्थी / Appellant प्रर्र्थी / Respondent निर्धारितों की…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

In the result, all appeals of the revenue are stands dismissed

ITA 872/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Mar 2025AY 2012-13

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

…आयकर अपीलीय अधिकरण, जयपुर पीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयंतीभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.872 to 875 & 901/JP/2024 निर्धारण वर्ष /Assessment Years : 2012-13 to 2016-17 Income Tax Officer, Jaipur Vs. Kedia Builders and Colonizers Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAFCA 4547 C अपीलार्थी / Appellant प्रिर्थी / Respondent निर्धारिती की ओर से / Assessee…

Ramya Constructions Limited, Vijayawada vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 639/HYD/2020[2013-14]Status: DisposedITAT Hyderabad22 Sept 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri Kumar Aditya, DR

Section 132Section 139Section 143(3)Section 147Section 148Section 149Section 14ASection 151Section 153Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 639/Hyd/2020 (निर्धारण वर्ा / Assessment Year: 2013-14) Ramya Constructions Limited, Vs. Deputy Commissioner of Vijayawada Income Tax, [PAN No. AADCR1165K] Central Circle-2(3), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 23/08/2022 घोर्णध की तधरीख/Pron…

D.C.I.T., Circle-10, Kolkata vs. M/S Vatican Commercial Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2623/KOL/2013[2004-2005]Status: DisposedITAT Kolkata26 Jul 2017AY 2004-2005

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 14A

…I.T.A. No. 2623/KOL./2013 Assessment Year: 2004-2005 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2623/KOL/ 2013 Assessment Year: 2004-2005 Deputy Commissioner of Income Tax,.................................Appellant Circle-10, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, 3 rd Floor, Kolkata-700 069 -Vs.- M/s. Vatican Commercial Limited,.......................................Respondent Vaibhav, 4, Lee Road, Kolkata-700 020 [PAN: AAACV 0690 G] Appearances by: Shri M.K. Cha…

ITO 22(3)(1), Navi Mumbai vs. Crescent Construction, Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 865/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2005-06 M/s Crescent Construction ACIT-22(3), Co. 3rd Floor, Tower No.6, बनाम/ 527, Arenja Corner, Vashi Railway Station Vs. Sector-17, Vashi Complex, Vashi, Navi Mumbai-400705 Navi Mumbai-400703 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AACFC3931A Assessment Year: 2005-06 ACIT-22(3), M/s Crescent Construction 3rd Floor, Tower No…

Crescent Construction Co., Navi Mumbai vs. Asst CIT 22(3), Navi Mumbai

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 658/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

Ratnakar M. Pujari, Mumbai vs. ITO WD 25(3)(3), Mumbai

ITA 995/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Aug 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.995/Mum/2012 ("नधा"रण वष" / Assessment Year : 2006-07) Ratnakar M. Pujari, Income Tax Officer, Ward बनाम/ Shop No. 10, Geeta Sadan, 25(3)(3), V. Iraniwadi No. 3, R. No. 304, Kandivali (W), C-11, Pratyakshakar Mumbai – 400057. Bhavan, Bandra-Kurla Complex, Mumbai – 400051. "थायी लेखा सं./Pan :Agcpp8410B .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri B.S. Bist (D.R.)

Section 143(3)Section 148

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.995/Mum/2012 ("नधा"रण वष" / Assessment Year : 2006-07) Ratnakar M. Pujari, Income Tax Officer, Ward बनाम/ Shop No. 10, Geeta Sadan, 25(3)(3), v. Iraniwadi No. 3, R. No. 304, Kandivali (W), C-11, Pratyakshakar Mumbai – 400057. Bhavan, Bandra-Kurla Complex, Mumbai – 400051. "थायी लेखा सं./PAN :AGCPP8410B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by Shri Vishwas V. Mehendale Assessee by : Shri B.S. Bist…