Tahiliani Design (P.) Ltd. v. JCIT

432 ITR 134High Court2021#11654 most cited
9

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

Sections most often in play

Section 131Section 132Section 142(1)Section 143(1)Section 153ASection 153CSection 153DSection 245F

Issues it is cited on

section 269stsection 43(3)section 163section 245csettlement applicationon money receiptsection 140income tax settlement commissionsection 245d(4)section 153b(1)section 245section 158bg

Judgments citing Tahiliani Design (P.) Ltd. v. JCIT

Ashok Bharti Goswami, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1272/PUN/2024[2018-19]Status: DisposedITAT Pune14 Jul 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon’ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decis…

Ashish Ramesh Oswal, Pune vs. ACIT, Central Circle 2(1), Pune

ITA 1271/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon'ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon'ble High Court in the said decision has held that where assessee filed application under section 245C to Settlement Commission and brought only case pursuant to notice under section 153A issued to it and did not expressly refer to notice and penalty proceedings for violation of section 269ST pending against it Sin…

Adish Shantilal Solanki, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

ITA 1270/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon'ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon'ble High Court in the said decision has held that where assessee filed application under section 245C to Settlement Commission and brought only case pursuant to notice under section 153A issued to it and did not expressly refer to notice and penalty proceedings for violation of section 269ST pending against it Sin…

Chitra Narendra Parmar, Pune vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1269/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon’ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decis…

Ramlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1268/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon’ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decis…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1267/PUN/2024[2017-18]Status: DisposedITAT Pune14 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon'ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon'ble High Court in the said decision has held that where assessee filed application under section 245C to Settlement Commission and brought only case pursuant to notice under section 153A issued to it and did not expressly refer to notice and penalty proceedings for violation of section 269ST pending against it Sin…

Deepak Kantilal Jain, Pune vs. ACIT, Central Circle 2(1), Pune

The appeal stands dismissed

ITA 1265/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon'ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon'ble High Court in the said decision has held that where assessee filed application under section 245C to Settlement Commission and brought only case pursuant to notice under section 153A issued to it and did not expressly refer to notice and penalty proceedings for violation of section 269ST pending against it Sin…

Ramanlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon’ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decis…

Chitra Narendra Parmar, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…jurisdiction in relation to assessee's case would be with it and all matters which can be examined by Assessing Officer can be examined by it. 21. Referring to the decision of Hon’ble Delhi High Court in the case of Tahiliani Design (P.) Ltd. vs. JCIT (2021) 432 ITR 134 (Del), he submitted that the Hon’ble High Court in the said decision has held that where assessee filed matter relating to violation of section 269ST also. 22. Referring to the decision of Hon’ble Delhi High Court in the case of Gupta Perfumers (P.) Ltd. vs. ITSC (2012) 348 ITR 86 (Del), he submitted that the Hon’ble High Court in the said decis…

Tahiliani Design (P.) Ltd. v. JCIT (432 ITR 134) — Cited in 9 Judgments | BharatTax