Sapphire Land Development (P) Ltd. v. DCIT

147 Taxmann.com 50Income Tax Appellate Tribunal2023#16755 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 144B Section 115BBE Section 133(6)Section 142(1)Section 144 Section 145(3)Section 147 Section 148

Issues it is cited on

section 251 mercantile system of accounting section 145 section 37(1)section 36 income-tax officer first appeal section 115bbe section 10 section 115 assistant commissioner section 139

Judgments citing Sapphire Land Development (P) Ltd. v. DCIT

Radhakishan Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 695/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Sept 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

Radhakishna Beniwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle 1, Jaipur

In the result, the appeal filed by the assessee in ITA no

ITA 694/JPR/2025[2015-16]Status: DisposedITAT Jaipur10 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT

Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

ACIT Circle 3 3 1, Mumbai vs. Sicom Investments & Finance Limited, Mumbai

In the result the appeals filed by the revenue stands dismissed

ITA 5669/MUM/2024[2015]Status: DisposedITAT Mumbai30 Jul 2025

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 10Section 10(38)Section 115Section 115JSection 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 5669/Mum/2024 Assessment Year: 2015 ACIT CIRCLE 3 3 1, Vs. Sicom Investments Room No. 522, 5th Floor, & Finance Limited Aayakar Bhavan, 6th Floor, Building M.K.Road, Churchgate, No. 4, Soilitaire Mumbai- 400020 Corporate Park, Chakala MIDC, S.O., Mumbai- 400093 PAN: AABCS1131L (Appellant) (Respondent) Appellant by Shri Manoj Mundra Respondent by Shri Arun Kanti Datta, CIT D.R. Date of Hearing 08.07.2025 Date of Pronouncement 30.07.2025 ORDER Per: Smt. Be…

Fortum Sar B.V., Netherlands vs. DCIT, Circle-1(3)(1) Int. Taxation, Delhi

In the result, appeal is allowed as indicated above

ITA 2028/DEL/2023[2022-23]Status: DisposedITAT Delhi27 Jun 2024AY 2022-23

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2022-23

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment year: 2022-23 Fortum SAR B.V. Vs Assistant Director of Income Lage Mosten 55, 4822 Breda, Tax, Central Processing The Netherlands. Centre, Bengaluru DCIT- 1(3)(1), International PAN- AADCF 9813 E Taxation, Delhi. APPELLANT RESPONDENT Assessee represented by Shri S.K. Aggarwal, CA Department represented by Shri Vijay B vasanta, CIT (DR) Date of hearing 13.06.2024 Date of pronouncement 27.06.2024 O R D E R PER SAKTIJIT DEY, VP: The captioned appeal, by…

Ahluwalia Erectors & Fabricators Private Limited, Jaipur vs. ACIT, Kota

In the result, the appeal of the assessee is partly allowed as indicated hereinabove

ITA 433/JPR/2022[2017-18]Status: DisposedITAT Jaipur11 Oct 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri A.S. Nehra Addl. CITa

Section 143(3)Section 234B

…1 AHLUWALIA ERECTORS & FABRICATORS (P) LTD VS ACIT, KOTA आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A ” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 433/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2017-18 M/s. Ahluwalia Erectors &Fabricatrs (P) Ltd. cuke The ACIT Vs. Kota E-77, IPIA, Kota- 324 005 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAHCA 0089 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri M…