Touchstone Holding v. ITO

142 Taxmann.com 336High Court2022#19124 most cited
4

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 142(1)Section 144BSection 148Section 250Section 69Section 115BBESection 139Section 143(2)

Issues it is cited on

section 145(2)sanctioning authoritysection 151(2)national faceless assessment centrelive linkborrowed satisfactionchange of opinionfaceless assessmentsection 44abtangible materialregular assessmentsection 145

Judgments citing Touchstone Holding v. ITO

Income Tax Officer, Ward-1(2)(1), Surat vs. Deepesh Vishnu Agarwal, Surat

In the result, the appeal of the revenue is dismissed

ITA 833/SRT/2024[2017-18]Status: DisposedITAT Surat25 Nov 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.833/Srt/2024

Section 144BSection 148Section 149Section 250

…ITA No.833/SRT/2024/AY 2017-18 Deepesh Vishnu Agarwal IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.833/SRT/2024 Assessment Year: (2017-18) (Physical hearing) ITO, Vs. Ward - 1(2)(1), Surat Deepesh Vishnu Agarwal, A/301, Surya Plaza, Surat City, Magdalla B.O., Surat - 395007 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AISPA2948P (Appellant) (Respondent) Appellant by Shri Ajay Uke, Sr. DR Respondent by Shri Ramesh Malpani, CA Date of Hearing 01/09/2025 Date of Pronouncement 15/11/2025 आदेश / ORDER…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 160/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 159/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

Touchstone Holding v. ITO (142 Taxmann.com 336) — Cited in 4 Judgments | BharatTax