S. K. Industries v. ACIT

141 Taxmann.com 568High Court2022#13747 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 127Section 143(2)Section 143(3)Section 115BBESection 120Section 124(3)(a)Section 127(2)Section 127(4)

Issues it is cited on

section 124(3)(a)section 127(1)section 2(7a)section 124(3)section 127(2)section 124section 120permanent account numbersection 127childlimited scrutinychief commissioner

Judgments citing S. K. Industries v. ACIT

VENKATA SUJATHA CHRUVUPALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 233/HYD/2025[2017-18]Status: DisposedITAT Hyderabad04 Feb 2026AY 2017-18
For Appellant: Shri G. Srinivasa Rao, CAFor Respondent: : Shri Karthik Manickam, SR-DR
Section 124(3)(a)Section 127(2)Section 129Section 143(2)

…ITA No.233/Hyd/2025 Venkata Sujatha Chruvupalli आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य् के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी. सं / ITA No.233/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2017-18) Venkata Sujatha Chruvupalli Vs. Flat No. 311, Durga Enclave Road No. 3, LB Nagar Hyderabad-500068 Telangana PAN:ADBPC1041P (Appellant) निर्धारिती द्वारा / Assessee by: Shri G. Srinivasa Rao, CA राजस्व. द्वारा / Revenue by:: Shri K…

GAURAV SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 3835/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Aug 2025AY 2015-16

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2015-16 Gaurav Singhal, Vs. Income Tax Officer, 149, Tarun Enclave, Ward 17(4), C.R. Building, Pitampura, New Delhi New Delhi-1100 02 Pin: 1100 34 Aohps3787D (Appellant) (Respondent)

For Appellant: Shri R R Singhla, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115BSection 127Section 142(1)Section 142(2)Section 143(2)Section 143(3)Section 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2015-16 Gaurav Singhal, Vs. Income Tax Officer, 149, Tarun Enclave, Ward 17(4), C.R. Building, Pitampura, New Delhi New Delhi-1100 02 PIN: 1100 34 AOHPS3787D (Appellant) (Respondent) Assessee by: Shri R R Singhla, Adv. Department by: Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 06.08.2025 Date of pronouncement: 20.08.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The assessee’s appeal is against order dated 14.03.2019 of Learned Commissioner of I…

ASST. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE PANVEL vs. OUTABOX MEDIA SOLUTIONS LLP, GHATKOPAR MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

ITA 177/PUN/2024[2017-18]Status: DisposedITAT Pune07 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Gunjan H KakkadFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2017-18 ACIT, Panvel Circle, Outabox Media Solutions LLP 710, 7th Floor, Bhaveshwar Arcade Annexe, Panvel Vs. LBS Marg, Ghatkopar, Mumbai – 400086 PAN: AAEFO2800L (Appellant) (Respondent) Assessee by : Shri Gunjan H Kakkad Department by : Shri Ramnath P Murkunde Date of hearing : 18-09-2024 Date of pronouncement : 07-11-2024 O R D E R PER R.K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 24.11.2023 of the CIT(A) / NFAC, De…

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…reported in 141 Taxmann.com 569, wherein Hon'ble Apex court has dismissed on account of no good ground and reasons to condone the delay in following of such SLP in the case of S.K. industries against the judgment of Hon'ble Delhi High Court reported in (2022) 141 Taxmann.com 568, on the issuance of notice u/s 143(2) of the Act by the non-jurisdictional AO, wherein Hon’ble Delhi High Court had held that issuance of a notice u/s 143(2)(a) of the Act by the jurisdictional AO within the prescribed time limit is mandatory, without which the assessment order passed following such proceedings in violation of provisions…

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

…reported in 141 Taxmann.com 569, wherein Hon'ble Apex court has dismissed on account of no good ground and reasons to condone the delay in following of such SLP in the case of S.K. industries against the judgment of Hon'ble Delhi High Court reported in (2022) 141 Taxmann.com 568, on the issuance of notice u/s 143(2) of the Act by the non-jurisdictional AO, wherein Hon’ble Delhi High Court had held that issuance of a notice u/s 143(2)(a) of the Act by the jurisdictional AO within the prescribed time limit is mandatory, without which the assessment order passed following such proceedings in violation of provisions…

BELL FLOWER DEALCOMM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

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

ITA 1396/KOL/2019[2012-13]Status: DisposedITAT Kolkata22 Aug 2023AY 2012-13

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 120Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1396/KOL/2019 Assessment Year: 2012-13 Bell Flower Dealcom Pvt. Ltd..…………………………….Appellant [PAN: AADCB 3598 E] Vs. ITO, Ward-1(4), Kolkata........................................Respondent Appearances by: Sh. S.K. Pransukha, A/R, appeared on behalf of the Assessee. Sh. P.P. Barman, Addl. CIT, Sr. DR, appeared on behalf of the Revenue. Date of conc…

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 90/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 PAN: ADBPT4977B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…