SEBI v. Mega Corporation Ltd.

136 Taxmann.com 333Supreme Court of India2022#22570 most cited

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

Sections most often in play

Section 148 Section 68 Section 69C Section 10(38)Section 133(6)Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

penny stock section 10(38)entry operator reason to believe reopening of assessment section 69c section 10 assistant commissioner incriminating material undisclosed income section 68 section 143(2)

Judgments citing SEBI v. Mega Corporation Ltd.

ITO -24(2)(1), MUMBAI, PIRAMAL CHAMBERS vs. KAILASH CHANDRA GUPTA, HUF, MUMBAI

ITA 4013/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Jul 2024AY 2012-13

Section 10(38)Section 143(1)Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Ms. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) Ι.Τ.Α. No. 4013/Mum/2023 (A.Y. 2012-13) ITO-24(2)(1) Vs. Kailash Chandra Gupta HUF 608, Income Tax Office C-403, Runwal Elegante Lalbaug, Parel Lokhandwala Complex Mumbai-400 012. Oshiwara, Andheri West (Appellant) Mumbai-400 053. PAN : AAAHK4439D (Respondent) Assessee by Shri Rajesh Sanghvi, CA Department by Shri P.D. Chougule Date of Hearing 01.05.2024 Date of Pronouncement 26.07.2024 ORDER Per Omkareshwar Chidara (AM) :- The appellant has filed return of income on 5.6.2012 declaring…

KAUSHIK CHANDRAVADAN PARIKH,MUMBAI vs. NFAC, DELHI

ITA 2064/MUM/2023[2011-12]Status: DisposedITAT Mumbai26 Jul 2024AY 2011-12

Bench: Ms. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am)

Section 10(38)Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Ms. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 2064/Mum/2023 (A.Y. 2011-12) Vs. ACIT-19(2) Kaushik Chandravadan Parikh 1216, Prasad Chambers Mumbai Opera House, Mumbai-400 004. PAN : AADPP1909Q (Appellant) (Respondent) Assessee by Shri B.V. Jhaveri & Ms. Bhargavi Raval Department by Shri P.D. Chougule Date of Hearing 02.05.2024 Date of Pronouncement 26.07.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above captioned appeal, the appellant raised two main grounds, first being the reopening of assessment as…

SPECTRUM FOODS LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)

Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…