Symbiosis Pharmaceuticals (P) Ltd. v. DCIT

190 TTJ 518Income Tax Appellate Tribunal2017#23330 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139 Section 139(1)Section 139(4)Section 143(1)Section 143(3)Section 147 Section 148 Section 234A

Judgments citing Symbiosis Pharmaceuticals (P) Ltd. v. DCIT

Aravali Buildhomes LLP, Jaipur vs. AO CPC, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

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

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

…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. 1154/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Aravali Buildhomes LLP AO CPC, Vs. F. No. 205 Block A, Anukamapa Jaipur Residency, Durgapura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFFA 5163 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashok Kumar Gupta, Adv. jktLo dh vksj ls@…

Blueprint Infrahomes LLP, Jaipur vs. ADIT CPC Bengaluru Or ITO Ward 6(1) Jaipur, Jaipur

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

ITA 68/JPR/2023[2021-22]Status: DisposedITAT Jaipur30 Aug 2023AY 2021-22

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

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(1)Section 234ASection 801BSection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 68/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2021-22 Blueprint Infrahomes LLP cuke ADIT-CPC, Bengaluru Or J-17, Nehrau Sahkar Marg, Vs. ITO, Behind IOC Petrol Pump, Jaipur. Ward-6(1), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAQFB 7437 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Shrawan Kuma…

M/S Shiv Kumar Sushil Kumar Tea Enterprises Pvt. Ltd., Kota vs. Assistant Commissioner of Income Tax, Circle-1, Kota

In the result, appeal of the assessee is allowed

ITA 75/JPR/2019[2013-14]Status: DisposedITAT Jaipur05 Aug 2019AY 2013-14

For Appellant: Shri B.L. Bhojwani (CA)For Respondent: Shri Kailash Mangal (Addl.CIT)

Section 271(1)(c)Section 44ASection 80ASection 80ISection 80J

…be relied upon in penalty proceedings but on this basis alone the imposition of penalty cannot be sustained. 7. Ld. AR also placed reliance on the decision of Chandigarh Bench of the Tribunal in the case of Symbiosis Pharmaceuticals (P) Ltd. Vs. DCIT (2017) 190 TTJ 518 (Chd-Trib) wherein the Tribunal has observed as under: “Deduction under section 80-IC--Allowability of Belated filing of return under section 139(4)--Reasonable cause--Where assessee filed return within extended period of section 139(4) and delay was caused by reason beyond the control of assessee, liberal interpretation was to be given to proce…