Sahyadri Agencies Ltd. v. Vishal Balvantrai Agarwal vs. The Pr.CIT Asst. Year

149 Taxmann.com 202High Court2023#19723 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 263Section 142(1)Section 143(2)Section 143(3)Section 144Section 14ASection 80GSection 80G(5)(vi)

Issues it is cited on

limited scrutinyerroneous and prejudicialsection 263section 26scrutiny assessmentsection 142(1)section 143interestsection 14section 143(3)

Judgments citing Sahyadri Agencies Ltd. v. Vishal Balvantrai Agarwal vs. The Pr.CIT Asst. Year

KALPESH DHANJIBHAI MAKASANA,SURENDRANAGAR vs. PR. CIT, AHMEDABAD-3, AHMEDABAD, AHMEDABAD

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

ITA 1231/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(2)Section 143(3)Section 14ASection 263Section 80GSection 80G(5)Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1231/Ahd/2025 Assessment Year: 2020-21 Kalpesh Dhanjibhai The PR.CIT Makasana Ahmedabad-3, Rajkot Highway, Vs Ahmedabad Surendranagar, Surendranagar Gujarat-363020 PAN: ABIPM7576J (Appellant) (Respondent) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri Alpesh Parmar, CIT-DR Date of hearing : 10-07-2025 Date of pronouncement : 28-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by th…

MEENAKSHI METAL IND. LTD.,JHANSI vs. PR.CIT-1, AGRA

Appeal is allowed

ITA 44/AGR/2021[2015-16]Status: DisposedITAT Agra10 Feb 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalmeenakshi Metal Vs. Pcit, Industries Llp, 368, Civil Agra-1, Lines, Jhansi Agra, U.P. -282002 Uttar Pradesh– 284001 "ायीलेखासं./जीआइआरसं./Pan/Gir No: Aaufm8091R Appellant .. Respondent

For Appellant: Sh. Navin Gargh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT-DR
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Meenakshi Metal Vs. PCIT, Industries LLP, 368, Civil Agra-1, Lines, Jhansi Agra, U.P. -282002 Uttar Pradesh– 284001 "ायीलेखासं./जीआइआरसं./PAN/GIR No: AAUFM8091R Appellant .. Respondent Appellant by : Sh. Navin Gargh, Adv. Respondent by : Sh. Sukesh Kumar Jain, CIT-DR Date of Hearing 10.02.2025 Date of Pronouncement 10.02.2025 O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee’s appeal for assessment year 2015-16, arises against Pr. Commissione…

M/S. SULTANPUR ZILLA SAHKARI BANK LTD.,,SULTANPUR vs. PR. COMMISSIONER OF INCOME TAX, FAIZABAD

In the result, the appeal of the assessee is dismissed

ITA 647/LKW/2019[2015-16]Status: DisposedITAT Lucknow30 Sept 2024AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.-2015-16 M/S Sultanpur Zilla Sahkari Bank Pr. Cit, Faizabad Ltd., Near Collectorate, Allahabad Vs. Road, Civil Lines, Sultanpur, U.P. Pan:Aanas6008C (Appellant) (Respondent) Assessee By: Sh. J.L. Yadav, Adv Revenue By: Sh. Mazhar Akram, Cit Dr Date Of Hearing: 21.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R

For Appellant: Sh. J.L. Yadav, AdvFor Respondent: Sh. Mazhar Akram, CIT DR
Section 143(3)Section 2(24)(x)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.-2015-16 M/s Sultanpur Zilla Sahkari Bank Pr. CIT, Faizabad Ltd., Near Collectorate, Allahabad vs. Road, Civil Lines, Sultanpur, U.P. PAN:AANAS6008C (Appellant) (Respondent) Assessee by: Sh. J.L. Yadav, Adv Revenue by: Sh. Mazhar Akram, CIT DR Date of hearing: 21.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an appeal against the order of Pr. CIT, under section 263 of the Income Tax Act, 1961…

VISHAL BALVANTRAI AGARWAL,AHMEDABAD vs. THE PR. COMMISSIONER OF INCOME TAX, AHMEDABAD -1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 226/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.226/Ahd/2023 िनधा"रण वष" /Assessment Year : 2018-19 Vishal Balvantrai Agarwal The Pr.Cit बनाम/ 249 New Cloth Market Ahmedabad-1 V/S. O/S. Raipur Gate Ahmedabad – 380 002 (Gujarat) "थायी लेखा सं./Pan: Adbpa 4462 G (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Divyakant Parikh, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am:

For Appellant: Shri Divyakant Parikh, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 10Section 142(1)Section 143(3)Section 14ASection 263Section 57

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ“डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.226/Ahd/2023 िनधा"रण वष" /Assessment Year : 2018-19 Vishal Balvantrai Agarwal The Pr.CIT बनाम/ 249 New Cloth Market Ahmedabad-1 v/s. O/S. Raipur Gate Ahmedabad – 380 002 (Gujarat) "थायी लेखा सं./PAN: ADBPA 4462 G (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee by : Shri Divyakant Parikh, AR Revenue b…