Ramachandra Setty & Sons v. ITO (163 Taxmann 666) Best Infrastructure (India) Pvt. Ltd. v. PCIT (

256 Taxmann 299High Court2018#20242 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 131 Section 132 Section 132(4)Section 153A Section 194C Section 194J Section 24 Section 32

Issues it is cited on

section 132(4)section 132 section 13 prescribed person section 143(3)india total income business document interest

Judgments citing Ramachandra Setty & Sons v. ITO (163 Taxmann 666) Best Infrastructure (India) Pvt. Ltd. v. PCIT (

JAYARAM REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 711/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, Vs. The Dy. Commissioner of No.61, Bren Balavana, 5th A Block, Income Tax, Koramangala, Central Circle – 2(4), Bangalore – 560 095. Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025…

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BENGALURU

ITA 706/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

SAKSHI MAHESHWARI,KOTA RAJASTHAN vs. ACIT, DCIT, CENTRAL CIRCLE, KOTA, KOTA RAJASTHAN

In the result, the appeal of the assesee is allowed

ITA 584/JPR/2023[2017-18]Status: DisposedITAT Jaipur06 May 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Sharwan Kumar GuptaFor Respondent: Shri Anoop Singh, Addl CIT-DR

Section 115BSection 132(1)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 584/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Sakshi Maheshwari cuke The ACIT Vs. A-666-D, IndiraVihar Central Circle Kotan 324 005 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BLNPM 6890 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharwan Kumar Gupta jktLo dh vksj ls@Revenue by: Shri Anoop Singh, Addl CIT-DR…

JITEN BHAVANJI VORA,MUMBAI vs. DCIT, CC- 7(4), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6670/MUM/2019[2016-17]Status: DisposedITAT Mumbai21 Oct 2020AY 2016-17

Section 132Section 271A

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri Shamim Yahya (AM) I.T.A. No. 6670/Mum/2019 (Assessment Year 2016-17) Jiten Bhavanji Vora Dy. CIT CC-7(4) Vs. 402, Saral Apartment Room No. 655 Marve Road, Malad W 6th Floor Mumbai-400 064. Aayakar Bhavan M.K. Road PAN : AAAPV3821G Mumbai-400 020. (Appellant) (Respondent) Assessee by Dr. K. Shivram & Mr. Rahul Hakani Department by Shri Somnath Wajale Date of Hearing 06.10.2020 Date of Pronouncement 21.10.2020 O R D E R This appeal by the assessee is directed against the order of Learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)]…