Taxman 86 (Bombay) 2. K.R. Srinath vs. ACIT (2004) 141 Taxman 268 (Madras) 3. CIT v. Smt. Laxmidevi Ratani

20 Taxmann.com 430High Court2012#19745 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 144BSection 2(14)Section 2(47)Section 263

Issues it is cited on

total income

Judgments citing Taxman 86 (Bombay) 2. K.R. Srinath vs. ACIT (2004) 141 Taxman 268 (Madras) 3. CIT v. Smt. Laxmidevi Ratani

Gautam Chand Jain (HUF), Secunderabad vs. DCIT., Circle - 6(1), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 409/HYD/2025[2020-21]Status: DisposedITAT Hyderabad08 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.409/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Gautam Chand Jain(Huf) Vs. Deputy Commissioner Secunderabad Of Income Tax Pan : Aabhg7699J Circle-6(1) Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.Sai Prasad, Ar रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 17/07/2025 घोर्णध की तधरीख/ 08/08/2025 Date Of Pronouncement: आदेश / Order

For Appellant: Shri K.Sai Prasad, ARFor Respondent: Shri Narender Kumar Naik
Section 142(1)Section 143(3)Section 2(47)Section 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.409/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Gautam Chand Jain(HUF) Vs. Deputy Commissioner Secunderabad of Income Tax PAN : AABHG7699J Circle-6(1) Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri K.Sai Prasad, AR रधजस् व द्वधरध/Revenue by: Shri Narender Kumar Naik, CIT-DR सुिवधई की तधरीख/Date of Hearing: 17/07/2025 घोर्णध की तधरीख/ 08/08/2025 Date of Pronouncement: आदेश / ORD…

Sri. D. K Shivakumar, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel
Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri. D. K. Shivakumar, Vs. DCIT, No.252, “Kenkkeri” 18th Cross, Circle – 1(4), Upper Palace Orchards, Bangalore. Sadashivanagar, Bangalore – 560 080. PAN : AKKPS 1306 F APPELLANT RESPONDENT Assessee by : S/Shri. Chandrasekhar and Narendra Sharma, Advocates Revenue by : Shri.Y. V. Raviraj, Sr. Standing Counsel. Date of hearing : 10.01.2025 Date of Pronouncement : 21.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This is an appeal…

The Deputy Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Datla Shanti, Visakhapatnam

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 33/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 129Section 142(1)Section 143(2)Section 143(3)Section 54F

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.33/Viz/2021 ("नधा"रण वष" / Assessment Year :2017-18) Deputy Commissioner of Income Vs. Smt. Datla Shanti, Tax, Circle-3(1), Visakhapatnam. Visakhapatnam. PAN: AJFPD 6650 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri I. Kama Sastry, AR ""याथ" क" ओर से / Revenue by :…

Shailendra Bhandari, Mumbai vs. ACIT Circle-2(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6528/MUM/2018[2015-16]Status: DisposedITAT Mumbai21 Jan 2021AY 2015-16

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2015-16 Shri Shailendra Acit, Bhandari, Circle-2(2)(1), E-27, Dhanraj Mahal, Room No.545, Chhatrapati Shivaji Aayakar Bhavan, Vs. Maharaj Marg, M.K. Road, Apollo Bunder, Mumbai - 400020 Colaba, Mumbai – 400 001 Pan: Aadpb2390K (Appellant) (Respondent) Present For: Assessee By : Shri Porus Kaka, A.R. Revenue By : Shri T.S. Khalsa, D.R. Date Of Hearing : 17.12.2020 Date Of Pronouncement : 21.01.2021 O R D E R

For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri T.S. Khalsa, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 Shri Shailendra ACIT, Bhandari, Circle-2(2)(1), E-27, Dhanraj Mahal, Room No.545, Chhatrapati Shivaji Aayakar Bhavan, Vs. Maharaj Marg, M.K. Road, Apollo Bunder, Mumbai - 400020 Colaba, Mumbai – 400 001 PAN: AADPB2390K (Appellant) (Respondent) Present for: Assessee by : Shri Porus Kaka, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 17.12.2020 Date of Pronouncement : 21.01.2021 O R D E R Per Rajesh Kumar, Accountant Member: The pr…