Salil Gulati v. ACIT

150 Taxmann.com 49Reported decision#22802 most cited

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

Sections most often in play

Section 144C(3)Section 147 Section 148 Section 148A Section 149 Section 151 Section 3(1) of TOLA

Issues it is cited on

section 149(1)(a)section 148a(a)section 151(i)within four years section 148 notice section 3(1)section 151(ii)section 151(2)extension of limitation section 144c(3)section 149(1)(b)section 149(1)

Judgments citing Salil Gulati v. ACIT

ITO(IT)-3(2)(1), MUMBAI vs. SHAPOORJI PALLONJI MISTRY, MUMBAI

ITA 3674/MUM/2025[2015-16]Status: DisposedITAT Mumbai20 Nov 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR

Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International taxation) 3(2)(1) Mumbai VS Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai - 400006 (PAN: ААЕРМ2061M) Appellant Respondent CO. Nos.152, 153 and 149/MUM/2025 (Arising out of ITA Nos.3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai 400006 (PAN…

INCOME TAX OFFICER (IT)-3(2)(1), KAUTILYA BHAWAN vs. SHAPOORJI PALLONJI MISTRY, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 3523/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Nov 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. Advocate and Shri Divesh Chawla, AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR

Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International vs Shapoorji Pallonji Mistry taxation) 3(2)(1) Sterlin Bay, Mumbai 103, Walkeshwar Road, Mumbai - 400006 (PAN: AAEPM2061M) Appellant Respondent CO. Nos. 152, 153 and 149/MUM/2025 (Arising out of ITA Nos. 3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Income Tax officer Sterlin Bay, (International taxation…

INCOME TAX OFFICER (INTERNATIONAL TAXATION) 3(2)(1), KAUTILYA BHAWAN MUMBAI vs. SHAPOORJI PALLONJI MISTRY, MUMBAI

ITA 3440/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Nov 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Satya Pal Kumar - CIT DR

Section 147Section 148Section 148ASection 149Section 151Section 3Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.3674, 3523 and 3440/MUM/2025 Assessment Years: 2015-16, 2016-17 and 2016-17 Income Tax officer (International taxation) 3(2)(1) Mumbai vs Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai - 400006 Appellant Respondent (PAN: ААЕРМ2061M) CO. Nos.152, 153 and 149/MUM/2025 (Arising out of ITA Nos.3674, 3523 and 3440/Mum/2025) Assessment Years: 2015-16, 2016-17 and 2016-17 Shapoorji Pallonji Mistry Sterlin Bay, 103, Walkeshwar Road, Mumbai 400006 (PAN…