Tax V. Dynamic Enterprises (2013) 40 Taxmann.com 318 (Kar) (iii) Commissioner of Income Tax v. P.N.Panjavani

21 Taxmann.com 458High Court2012#17267 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 45(4)Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 45(2)Section 147

Issues it is cited on

transfer of capital assetsection 45transferpersonsection 14indiatotal incomebusinessinterest

Judgments citing Tax V. Dynamic Enterprises (2013) 40 Taxmann.com 318 (Kar) (iii) Commissioner of Income Tax v. P.N.Panjavani

DEPUTY COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. SATHYABAMA RAMACHANDRAN , ALWARTHIRUNAGAR

The appeal of the revenue is dismissed

ITA 821/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri A. Raghava Simhan, C.AFor Respondent: Ms. Gouthami Manivasam, JCIT
Section 147Section 148

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.821/Chny/2025 िनधा"रण वष" /Assessment Year: 2017-18 The Dy. Commissioner of Sathyabama Ramachandran, Income Tax, Vs. No. 15/16/17, Vision Towers, IInd Non Corporate Circle-8, Floor, Yogam Garden, Chennai. Alwarthirunagar, Tiruvallur 600 087. [PAN:ASOPS4400J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri A. Raghava…

M/S. ANAND DIAGNOSTIC LABORATORY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result, the appeal by the assessee is partly allowed

ITA 969/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Apr 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Arjunraj, AdvocateFor Respondent: Shri Netrapal M S, Addl. CIT(DR)(ITAT)
Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.968 & 969/Bang/2024 Assessment years : 2017-18 & 2018-19 M/s. Anand Diagnostic Laboratory, Vs. The Deputy Commissioner No.54, Bowring Towers, of Income Tax, Bowring Hospital Road, Central Circle 2(4), Shivajinagar, Bengaluru. Bengaluru – 560 001. PAN: AAHFA 2660H APPELLANT RESPONDENT Appellant by : Shri Arjunraj, Advocate Respondent by : Shri Netrapal M S, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.04.2025 Date of Pronouncement : 29.04.2025 O R…

M/S. ANAND DIAGNOSTIC LABORATORY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result, the appeal by the assessee is partly allowed

ITA 968/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Arjunraj, AdvocateFor Respondent: Shri Netrapal M S, Addl. CIT(DR)(ITAT)
Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.968 & 969/Bang/2024 Assessment years : 2017-18 & 2018-19 M/s. Anand Diagnostic Laboratory, Vs. The Deputy Commissioner No.54, Bowring Towers, of Income Tax, Bowring Hospital Road, Central Circle 2(4), Shivajinagar, Bengaluru. Bengaluru – 560 001. PAN: AAHFA 2660H APPELLANT RESPONDENT Appellant by : Shri Arjunraj, Advocate Respondent by : Shri Netrapal M S, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.04.2025 Date of Pronouncement : 29.04.2025 O R…

ACIT CEN CIR 2, MUMBAI vs. DINESH PARSHURAM AMIN, GUJRAT

In the result appeal of the revenue is dismissed

ITA 5427/MUM/2012[2008-09]Status: DisposedITAT Mumbai23 Mar 2016AY 2008-09
For Appellant: Shri Rajiv Khandelwal
Section 2(47)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA No.5426/Mum/2012 (नििाारण वषा / Assessment Year : 2008-2009) ACIT Central Circle-2, Mumbai- Vs. Parshuram Maganlal 400020 Amin, M-19, Someshwar Enclave, Nr. South Gujrat University, Udhana, Magdalla Road, Surat, Gujrat-395007 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : ABLPA 8022 E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.5427/Mum/2012 (नििाारण वषा / Assessment Year : 2008-2009) ACIT Central Circle-2, Mumba…

ACIT CEN CIR 2, MUMBAI vs. PARASHURAM MAGANLAL AMIN, GUJRAT

In the result appeal of the revenue is dismissed

ITA 5426/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Mar 2016AY 2009-10
For Appellant: Shri Rajiv Khandelwal
Section 2(47)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA No.5426/Mum/2012 (नििाारण वषा / Assessment Year : 2008-2009) ACIT Central Circle-2, Mumbai- Vs. Parshuram Maganlal 400020 Amin, M-19, Someshwar Enclave, Nr. South Gujrat University, Udhana, Magdalla Road, Surat, Gujrat-395007 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : ABLPA 8022 E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.5427/Mum/2012 (नििाारण वषा / Assessment Year : 2008-2009) ACIT Central Circle-2, Mumba…

Tax V. Dynamic Enterprises (2013) 40 Taxmann.com 318 (Kar) (iii) Commissioner of Income Tax v. P.N.Panjavani (21 Taxmann.com 458) — Cited in 5 Judgments | BharatTax