Trib) 2. P. Prabhu v. ACIT

148 Taxmann.com 476High Court2023#22749 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 151 Section 250 Section 68

Judgments citing Trib) 2. P. Prabhu v. ACIT

M/S. MUSE ADVERTISING AND MEDIA PVT. LTD.,KOLKATA vs. I.T.O., WARD - 10(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2202/KOL/2024[2011-2012]Status: DisposedITAT Kolkata20 Nov 2025AY 2011-2012

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2202/Kol/2024 (Assessment Year 2011-2012) M/s Muse Advertising And Media Private Limited, 6B, Bentinck Street, Kolkata - 700001 [PAN: AAGCM8950J] ……..…...……………....Appellant vs. The Income Tax Officer, Ward-10(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ............................ Respondent Appearances by: Assessee represented by : Akkal Dudhewala, Adv. Department represented by : Sandeep Lakra, Addl. CIT, Sr. DR Date of concluding the hear…

TATA MOTORS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(4), MUMBAI

ITA 3511/MUM/2025[2014-15]Status: DisposedITAT Mumbai12 Aug 2025AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri Arun Khodpia, Hon'Ble

Section 115BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 154Section 250Section 32A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH 'E', MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI ARUN KHODPIA, HON'BLE ACCOUNTANT MEMBER ITA No. 3511/Mum/2025 (A.Y. 2014-15) ITA No. 3512/Mum/2025 (A.Y. 2015-16) Mumbai House, 24 Homi Mody Street, Hutatma Chowk, Mumbai-400001. P.A.N.: AAACT 2727 Q (Appellant) DCIT Circle – 3(4), Mumbai Room No. 559, 5th Floor, Aayakar Bhavan, Mumbai – 400020. (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Rajan Vora a/w Shri Nikhil Tiwari : Shri Ritesh Misra, CIT DR : 11.08.2025 : 12.08.2025 ORDER…

DCIT, CC - 1 (2),, CHENNAI vs. M/S. CREYA LEARNING & RESEARCH PVT. LTD.,, CHENNAI

In the result, the appeal filed by the Revenue is allowed

ITA 516/CHNY/2020[2013-14]Status: DisposedITAT Chennai27 Apr 2023AY 2013-14

Bench: Shri V. Durga Rao & Dr. Manish Boradआयकर अपील सं./I.T.A. No.516/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 The Deputy Commissioner Of Vs. M/S. Creya Learning & Research Income Tax, Pvt. Ltd., No. 9/5, Nandanam Extension Corporate Circle 1(2), First Street, Nandanam, Chennai 600 034. Chennai 600 035. [Pan:Aaeck2657G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. Sajit Kumar, Jcit ""थ" की ओर से/Respondent By : Shri Muraleedhara Reddy, Advocate सुनवाई की तारीख/ Date Of Hearing : 24.04.2023 घोषणा की तारीख /Date Of Pronouncement : 27.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 8, Chennai, Dated 13.12.2019 Relevant To The Assessment Year 2013-14. The Grounds Raised By The Revenue Are As Under: 1. The Order Of The Learned Cit(A) Is Contrary To Law, Facts & Circumstances Of The Case ? 2. Whether On The Facts & Circumstances Of The Case, Is It Correct On The Part Of Learned Cit(A) To Delete The Addition U/S 68 By Observing That The Share Application Money Has Been Received Through Banking Channel Only, Without Appreciating The Fact Brought By Ao Into The Assessment Order That The Investors Did Not Have Any Sufficient Own Fund For Making The Investment & The Invested Money Was Sourced Into Their Account (Credit In Bank Account

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri Muraleedhara Reddy, Advocate

Section 143(3)Section 68

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं डॉ. मनीष बोराड, लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND DR. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.516/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 The Deputy Commissioner of Vs. M/s. Creya Learning and Research Income Tax, Pvt. Ltd., No. 9/5, Nandanam Extension Corporate Circle 1(2), First Street, Nandanam, Chennai 600 034. Chennai 600 035. [PAN:AAECK2657G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri P. Sajit Kumar,…