State of U.P v. Sudhir Kumar Singh

2020 SCC OnLine SC 847Reported decision2020#11252 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2025.

Judgments citing State of U.P v. Sudhir Kumar Singh

Income-Tax Officer-8(3)(1), Mumbai vs. Vibgyor Texotech Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4705/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Sept 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble ()

Section 143(3)Section 147Section 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. SUCHITRA RAGHUNATH KAMBLE (JUDICIAL MEMBER) ITA No. 4705/MUM/2025 Assessment Year: 2009-10 ITO-8(3)(1), Room No. 617, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Appellant Vs. Vibgyor Texotech Ltd., 309, Navyug, 167 Tokersi Jivraj Road, Sewree, Mumbai-400015. PAN NO. AACCV 0752 D Respondent Assessee by Revenue by Date of Hearing Date of pronouncement : None : Mr. Vivek Perampurna, CIT-DR : 09/09/2025 : 09/09/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is directed aga…

Kamlesh M. Kanungo, Mumbai vs. DCIT CC 1(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1618/MUM/2021[2007-08]Status: DisposedITAT Mumbai03 Oct 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri Gagan Goyalkamlesh M. Kanungo, C/O. D.C. Bothra& Co. Llp (Ca), (Formerly Known As D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1St Floor, Opp. Bank Of India, Nana Chowk, Mumbai-400004. Pan: Abbpk9675R ...... Appellant Vs. Dy.Cit- Cc-1(4), 9Th Floor, Old Cgo Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant By : Sh. Rajkumar Singh Respondent By : Sh. Manoj Sinha Date Of Hearing : 08/07/2022 Date Of Pronouncement : 03/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-47, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 10.02.2021 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2007-08. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Rajkumar SinghFor Respondent: Sh. Manoj Sinha
Section 133Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Kamlesh M. Kanungo, C/o. D.C. Bothra& Co. LLP (CA), (Formerly known as D.C. Bothra & Co.), 297, Tardeo Road, Wille Mansion, 1st Floor, Opp. Bank of India, Nana Chowk, Mumbai-400004. PAN: ABBPK9675R ...... Appellant Vs. Dy.CIT- CC-1(4), 9th Floor, Old CGO Annexe Building, M.K. Road, Mumbai-400020. ..... Respondent Appellant by : Sh. Rajkumar Singh Respondent by : Sh. Manoj Sinha Date of hearing : 08/07/2022 Date of pronouncement : 03/10/2022 ORDER PER GAGAN GOYAL, A.M…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 126/PAN/2018[2004-05]Status: DisposedITAT Panaji01 Apr 2022AY 2004-05

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 125/PAN/2018[2003-04]Status: DisposedITAT Panaji01 Apr 2022AY 2003-04

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 124/PAN/2018[2002-03]Status: DisposedITAT Panaji01 Apr 2022AY 2002-03

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 123/PAN/2018[2001-02]Status: DisposedITAT Panaji01 Apr 2022AY 2001-02

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 123/PAN/2018 Assessment Year: 2001-02 I.T.A. No. 124/PAN/2018 Assessment Year: 2002-03 I.T.A. No. 125/PAN/2018 Assessment Year: 2003-04 I.T.A. No. 126/PAN/2018 Assessment Year: 2004-05 M/s. Nirani Sugars Ltd. Vs. Assistant Commissioner of Kulaki Cross Income Tax, Central Circle-2, Mudhol Belgaum Dist. Bagalkot [PAN: AABCN 2166 J] (Appellant) (Respondent) Appellant by Shri Ashok Kulkarni, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 113/PAN/2018[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 111/PAN/2018 Assessment Year: 2009-10 I.T.A. No. 112/PAN/2018 Assessment Year: 2010-11 I.T.A. No. 113/PAN/2018 Assessment Year: 2012-13 I.T.A. No. 114/PAN/2018 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Vs. M/s. N.B. Hiremath Central Circle, Hubballi Renuka Niwas (Appellant) 3rd Cross, Hosur Hubballi [PAN: AABFN 2435 P] (Respondent) Appellant by Smt. Pratibha R, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.2022 Date…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 112/PAN/2018[2010-11]Status: DisposedITAT Panaji31 Mar 2022AY 2010-11

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 111/PAN/2018 Assessment Year: 2009-10 I.T.A. No. 112/PAN/2018 Assessment Year: 2010-11 I.T.A. No. 113/PAN/2018 Assessment Year: 2012-13 I.T.A. No. 114/PAN/2018 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Vs. M/s. N.B. Hiremath Central Circle, Hubballi Renuka Niwas (Appellant) 3rd Cross, Hosur Hubballi [PAN: AABFN 2435 P] (Respondent) Appellant by Smt. Pratibha R, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.2022 Date…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 111/PAN/2018[2009-10]Status: DisposedITAT Panaji31 Mar 2022AY 2009-10

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 111/PAN/2018 Assessment Year: 2009-10 I.T.A. No. 112/PAN/2018 Assessment Year: 2010-11 I.T.A. No. 113/PAN/2018 Assessment Year: 2012-13 I.T.A. No. 114/PAN/2018 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Vs. M/s. N.B. Hiremath Central Circle, Hubballi Renuka Niwas (Appellant) 3rd Cross, Hosur Hubballi [PAN: AABFN 2435 P] (Respondent) Appellant by Smt. Pratibha R, Advocate Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 29.03.2022 Date…

State of U.P v. Sudhir Kumar Singh (2020 SCC OnLine SC 847) — Cited in 9 Judgments | BharatTax