S.No. Particulars Commissioner of Income-tax v. Gujarat

129 Taxmann 65Supreme Court of India2003#10132 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 142(1)Section 115BBESection 127Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 246a(1)(a)section 124(3)(a)section 127(1)section 12a(2)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120doctrine of merger

Judgments citing S.No. Particulars Commissioner of Income-tax v. Gujarat

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA Nos.505 to 509/JP/2025 निर्धारण वर्ष / Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 Sonu Dusad Vs. DCIT, 72 First Floor New Rajdhani Enclave, Vikas Marg, Delhi Central Circle-01, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BEPPD9765M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by:…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…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. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Rng Construction Co, Indra Nagar vs. DCIT-CPC, CPC-Bengaluru

Appeal is allowed

ITA 162/IND/2024[2018-19]Status: DisposedITAT Indore29 Aug 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

Section 139Section 143(1)Section 143(2)Section 36(1)(va)Section 43BSection 68

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER RNG Construction Co. DCIT-CPC बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) PAN: AAQFR9084B Assessee by Shri Yashwant Sharma, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 28.08.2025 Date of Pronouncement 29.08.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 11.02.2024 passed by learned Commissioner of Income-tax (Appeals)-Addl/JCIT…

M/S. Bata India Ltd., Kolkata vs. DDIT, CPC, Bengaluru

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1073/KOL/2025 Assessment Year: 2020-21 M/s. Bata India Ltd. DDIT, CPC, Bengaluru Vs. (Appellant) (Respondent) PAN: AABCB1043Q Appearances: Assessee represented by : Siddharth Jhajharia, FCA. Department represented by : Manas Mondal, Addl. CIT, Sr. DR. Date of concluding the hearing : 23-July-2025 Date of pronouncing the order : 25-July-202…

Infosoft Global P Ltd., Kolkata vs. DCIT, Cir. 1(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 501/KOL/2024[2020-21]Status: DisposedITAT Kolkata21 Mar 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(1)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 501/KOL/2024 Assessment Year: 2020-21 Infosoft Global (P) Ltd. DCIT, Cir.-1(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCI3240G Appearances: Assessee represented by : Sunil Surana, AR. Department represented by : Ruchika Sharma, Sr. DR. Date of concluding the hearing : February 25th, 2025 Date of pronouncing the order : March 21st,…

Mstc Ltd, Kolkata vs. Jurisdictional Assessing Officer, Cir-1(1), Kolkata.

In the result, the appeal of the assessee is dismissed

ITA 623/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Oct 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

For Appellant: Shri Prasun Bhattacharya, ARFor Respondent: Shri Manjeet Singh, CIT, DR
Section 143(1)Section 143(3)Section 144BSection 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2021-22 MSTC Ltd., Jurisdictional Assessing Plot No. CF-18/2, Street No. Officer, Circle 1(1), Kolkata, 175, AA-1C, New Town, Vs Aayakar Bhawan, P-7, Kolkata, - 700156 Chowringhee Square, (PAN: AACCM0021E) Kolkata - 700069 (Appellant) (Respondent) Present for: Appellant by : Shri Prasun Bhattacharya, AR Respondent by : Shri Manjeet Singh, CIT, DR Date of Hearing : 04.07.2024 Date of Pronouncement : 01.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: T…

Brij Gopal Construction Co. P.Ltd, Delhi vs. DCIT, Central Circle-3, New Delhi

In the result, we see no infirmity in the judgment of the High Court

ITA 2123/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Apr 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Sh. Kanv Bali, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…e.” 3. Suffice to say that in this case notice u/s 143(2) was issued on 22.09.2019 and intimation u/s 143(1) of the Act has been issued to the assessee on 22.10.2019. 4. On this issue the Hon'ble Supreme Court in the case of CIT Vs. Gujarat Electricity Board 129 Taxmann 65 (SC) held as under:- “2. The short question which arises in these appeals is whether it is open to the Revenue to issue intimation under Section 143(1)(a) of the Income-tax Act, after notice for regular assessment has been issued under Section 143(2) of the Income-tax Act, 1961? 3. As far as the Gujarat High Court was concerned, the question…

S.No. Particulars Commissioner of Income-tax v. Gujarat (129 Taxmann 65) — Cited in 10 Judgments | BharatTax