TOLA. Further, the Delhi and Bombay High Courts in H.A. Share and Brokers (P.) Ltd. v. ITO

176 Taxmann.com 665High Court2025#23174 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 144BSection 147Section 148Section 148A(b)Section 148A(d)Section 149Section 149(1)(b)Section 151

Issues it is cited on

section 149a(c)section 149a(d)section 149aonus of proofsection 149(1)(b)order under section 148a(d)section 149(1)income escaping assessmentsection 148a(b)section 148a(d)section 149section 148a

Judgments citing TOLA. Further, the Delhi and Bombay High Courts in H.A. Share and Brokers (P.) Ltd. v. ITO

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

The appeals of the assessee are allowed

ITA 1230/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 Waves Tradeline Private Income Tax Officer, Limited, Ward – 4(1)(1), A-803, Shalin Opium, Ayakar Bhavan, Nr. Shalin Bungalows, Vejalpur, Prahladnagar, Ahmedabad – 380 015. Vs. Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCW 0301 J] (Appellant) (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pronou…

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

ITA 1229/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 | Income Tax Officer, Waves Tradeline Private Limited, A-803, Shalin Opium, Nr. Shalin Bungalows, Prahladnagar, Ahmedabad – 380 015. (Gujarat). [PAN – AABCW 0301 J] (Appellant) Vs. Ward - 4(1)(1), Ayakar Bhavan, Vejalpur, Ahmedabad – 380 015. (Gujarat). (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pr…

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

The appeals of the assessee are allowed

ITA 1228/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 Waves Tradeline Private Income Tax Officer, Limited, Ward – 4(1)(1), A-803, Shalin Opium, Ayakar Bhavan, Nr. Shalin Bungalows, Vejalpur, Prahladnagar, Ahmedabad – 380 015. Vs. Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCW 0301 J] (Appellant) (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pronou…

TOLA. Further, the Delhi and Bombay High Courts in H.A. Share and Brokers (P.) Ltd. v. ITO (176 Taxmann.com 665) — Cited in 3 Judgments | BharatTax