Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. v. Vs Vs DCIT DCIT DCIT (155 (155

155 Taxmann.com 334High Court2023#13488 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10AASection 115JBSection 147Section 40A(2)(b)Section 69CSection 143(3)Section 151Section 132

Issues it is cited on

initial assessment yearfresh tangible materialfull and true disclosurebeyond four yearssection 151(2)section 10aamere change of opinioncomputer softwaresection 144c(1)section 10aborrowed satisfactionsection 17

Judgments citing Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. v. Vs Vs DCIT DCIT DCIT (155 (155

ACIT, Mumbai vs. Reliance Industries Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR
Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2014-15 ACIT, Reliance Industries Ltd., Room No. 559, 5th floor, 3rd floor Maker Chamber IV, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent CO No. 153/MUM/2024 (Arising out of ITA No. 3705/MUM/2024) Assessment Year: 2014-15 Reliance Industries Ltd., ACIT, Circle-3(4), 3rd floor Maker Chamber IV, Room No. 559, 5th floor, Aayakar Nariman Point, S.O. Vs. Bhavan, New…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-4(4), Mumbai

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax-Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax- Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Tech Tech Tech Healthcare Healthcare Healthcare Tech. Tech. Tech. P P P Ltd. Ltd. Ltd. v. Vs Vs DCIT DCIT DCIT (155 (155 (155 Taxmann.com 334) — Cited in 7 Judgments | BharatTax