Royal Led Equipments (P.) Ltd. v. Chief Commissioner of Income-tax

174 Taxmann.com 61High Court2025#15101 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 119(2)(b)Section 143(1)Section 11 Section 139(1)Section 250 Section 115BAA Section 12 Section 115BAB

Issues it is cited on

section 115bab section 115baa section 119(2)section 119(2)(b)section 119 principal commissioner of income-tax chief commissioner section 115b section 139(1)income-tax officer section 139 section 143(1)

Judgments citing Royal Led Equipments (P.) Ltd. v. Chief Commissioner of Income-tax

Ummeed Foundation, Vadodara vs. The ITO, Ward 3(1)(2), Vadodara

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

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 11Section 12ASection 139Section 139(1)Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Ummeed Foundation, Income Tax Officer, 79, Pancham Duplex, Ward -3(1)(2), Near Raghukul Vidhyalaya, Vadodara - 390007 New VIP Road, Vs. Vadodara, Gujarat – 390018 [PAN – AAATU9353N] (Appellant) (Respondent) Assessee by Shri Hemant Suthar, AR Revenue by Shri Suresh Chand Meena, SR-DR Date of Hearing 18.02.2026 Date of Pronouncement 20.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the asse…

Kinkini, Bhilwara vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary

Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;djvihy la-@ITA No.1185/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears :2023-24 cuke Kinkini Income Tax Officer, Vs. 17/60, Kabra Street Exemption, Ward-1 Bhilwara Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAK 3444 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Mahendra Gargieya, Advocate (thr. V.C.) jktLo dh vksjls@Revenue by : Sh. Gautam Singh Choudhary Addl. LD. CIT (thr. V.C.) lquokbZ dh rkjh[k…

Shree Dandeshwar Shankar Mandir Trust, Mumbai vs. ITO (Exem)-1, Mumbai

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

ITA 6321/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Nov 2025AY 2017-18

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailshree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant Pan: Aajts6534L V/S Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore.

For Appellant: Ms. Neelam JadhavFor Respondent: Ms. Neena Jeph, CIT-DR

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Shree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant PAN: AAJTS6534L v/s Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore. Assessee by : Ms. Neelam Jadhav Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 24/11/2025 Date of Order - 26/11/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 08.09.2…

ACIT, Circle-3, Thane, Ashar It Park Thane vs. Magic Kraft Private Limited, Vasai East

ITA 4338/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A. No. 4327 & 4338/Mum/2025 Assessment Year: 2023-24 ACIT, Circle -3 Vs Magik Kraft Pvt Ltd Ashar IT Park, Sr. No. 161, H.No. A/2, Thane. Pelhar, Vasai East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent) CO. No.242 & 257/Mum/2025 (Arising out of ITA No. 4327 & 4338/Mum/2025) Assessment Year: 2023-24 Magik Kraft Pvt Ltd Vs ACIT, Circle -3 Sr. No. 161, H.No. Ashar IT Park, A/2, Pelhar, Vasai Thane. East, Vasai-Virar PAN – AAICM6942N (Appellant) (Respondent)…

ACIT, Circle-3, Thane, Ashar, It Park vs. Magic Kraft Private Limited, Vasai East

ITA 4327/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

Rahee Steel Tech Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 1, Kolkata

In the result, appeal of the assessee is allowed

ITA 1418/KOL/2024[2023-2024]Status: DisposedITAT Kolkata12 Sept 2025AY 2023-2024

Bench: The Assessing Officer On 10.1.2024, Therefore, The Action Of Ao (Cpc) Is Not Correct & Cannot Be Sustained & So Also The Order Of The Ld Cit(A). The Above View Finds Support From The Decision Of Hon’Ble Gujarat High Court In The Case Of Royal Led Equipment (P) Ltd Vs Ccit (2025) 174 Taxmann.Com 61 (Gujarat), Wherein, The Hon’Ble High Court Has Held As Under:

Section 10BSection 11Section 115BSection 119(2)(b)Section 139(1)Section 143(1)

…ITA No.1418/Kol/2024 Assessment Year : 2023-24 3. The brief facts of the case are that the assessee filed its return of income on 19.9.2023 which was processed u/s.143(1) of the Act on 10.1.2024. The assessee filed form 10 ID on 21.11.2022 against the due date 21.10.2022. The AO, CPC accordingly rejected the benefit of new tax regime to the assessee in the intimation u/s.143(1) of the Act. 4. In the appellate proceedings, the ld CIT(A) dismissed the appeal of the assessee for the reason that the assessee has filed the return late. 5. After hearing the rival submissions and perusing the materials available on r…