Surat Smart City Development Ltd. v. Principal Commissioner of Income-tax

169 Taxmann.com 222High Court2024#19463 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 11 Section 119(2)(b)Section 143(1)Section 12 Section 139(1)Section 12AA Section 250 Section 10(23)C

Issues it is cited on

section 119(2)section 119(2)(b)section 119 principal commissioner of income-tax section 12a section 12 section 139(1)section 139 section 143(1)section 11 section 143 prescribed

Judgments citing Surat Smart City Development Ltd. v. Principal Commissioner of Income-tax

Ummeed Foundation, Vadodara vs. The ITO, Ward 3(1)(2), Vadodara

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2084/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2020-21

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2020-21

Section 11Section 12ASection 139Section 139(1)Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2020-21 Ummeed Foundation, Income Tax Officer, 79, Pancham Duplex, Ward -3(1)(2), Near Raghukul Vidhyalaya, Vadodara - 390007 New VIP Road, Vs. Vadodara, Gujarat – 390018 [PAN – AAATU9353N] (Appellant) (Respondent) Assessee by Shri Hemant Suthar, AR Revenue by Shri Suresh Chand Meena, SR-DR Date of Hearing 18.02.2026 Date of Pronouncement 20.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the asse…

Kinkini, Bhilwara vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1185/JPR/2025[2023-24]Status: DisposedITAT Jaipur24 Dec 2025AY 2023-24

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh.Mahendra Gargieya, AdvocateFor Respondent: Sh. Gautam Singh Choudhary

Section 11Section 11(1)Section 12ASection 143Section 143(1)Section 143(1)(a)Section 234BSection 250

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jherh vUukiw.kkZxqIrk] ys[kk lnL; ds le{k BEFORE: SMT. ANNAPURNA GUPTA, AM vk;djvihy la-@ITA No.1185/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears :2023-24 cuke Kinkini Income Tax Officer, Vs. 17/60, Kabra Street Exemption, Ward-1 Bhilwara Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAK 3444 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh.Mahendra Gargieya, Advocate (thr. V.C.) jktLo dh vksjls@Revenue by : Sh. Gautam Singh Choudhary Addl. LD. CIT (thr. V.C.) lquokbZ dh rkjh[k…

Shree Dandeshwar Shankar Mandir Trust, Mumbai vs. ITO (Exem)-1, Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 6321/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Nov 2025AY 2017-18

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailshree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant Pan: Aajts6534L V/S Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore.

For Appellant: Ms. Neelam JadhavFor Respondent: Ms. Neena Jeph, CIT-DR

Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Shree Dandeshwar Shankar Mandir Trust, 72, Khar Danda Koliwada, Khar West, Mumbai – 400052 ............... Appellant PAN: AAJTS6534L v/s Central Processing Centre, Income Tax Department, ……………… Respondent Bangalore. Assessee by : Ms. Neelam Jadhav Revenue by : Ms. Neena Jeph, CIT-DR Date of Hearing – 24/11/2025 Date of Order - 26/11/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 08.09.2…

Finecab Wires & Cables Private Limited, Hyderabad vs. DCIT., Circle-8(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 614/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.614/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2020-21) M/S. Finecab Wires & Cables Pvt. Dy. Commissioner Of Income Tax, Vs. Circle 8(1), Hyderabad. Ltd., Hyderabad. Pan:Aaacf4141Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Akshay Surana, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Sachin Kumar, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 06/08/2025 घोर्णध की तधरीख/Pronouncement: 20/08/2025

For Appellant: Shri Akshay Surana, C.AFor Respondent: : Dr. Sachin Kumar, SR-DR

Section 115BSection 119Section 139(1)Section 143(1)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.614/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2020-21) M/s. Finecab Wires & Cables Pvt. Dy. Commissioner of Income Tax, Vs. Circle 8(1), Hyderabad. Ltd., Hyderabad. PAN:AAACF4141Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Akshay Surana, C.A. रधजस् व द्वधरध/Revenue by:: Dr. Sachin Kumar, SR-DR सुिवधई की तधरीख/Date…