Trib\nd) ACIT v. Jindal Poly Films Ltd.

173 Taxmann.com 536Reported decision2025#19524 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 37(1)

Issues it is cited on

assistant commissioner section 13 prescribed person business document section 143(3)india nfac interest

Judgments citing Trib\nd) ACIT v. Jindal Poly Films Ltd.

ACIT Central Circle-1 Raipur, Raipur vs. Maruti Clean Coal and Power Limited, Raipur

In the result, appeal of the Revenue in ITA No

ITA 558/RPR/2025[2016-17]Status: DisposedITAT Raipur16 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. /It(Ss)A No.19/Rpr/2025 Co No.19/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Maruti Clean Coal & Power Limited 8Th Floor, Cbd Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 Pan: Aadcm4810C ……""यथ" / Respondent

For Appellant: S/shri Salil Kapoor &For Respondent: Shri Yogesh Kumar Sharma, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. /IT(SS)A No.19/RPR/2025 CO No.19/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Maruti Clean Coal and Power Limited 8th Floor, CBD Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 PAN: AADCM4810C ……""यथ" / Respondent आयकर अपील सं. / ITA No.558/RPR/2025 CO No.22/RPR/2025 "नधा"…

Hdfc Bank Limited, Mumbai vs. DCIT - 2 (3) (1), Mumbai

In the result, both the above stated appeals of the

ITA 1573/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 143(3)Section 144Section 14A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1555/MUM/2025 (A.Y. 2019-20) ITA No. 1573/MUM/2025 (A.Y. 2020-21) HDFC Bank Limited v/s. Deputy Commissioner of HDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room Bapat Marg, Delisle Road S.O., Lower Parel, Mumbai-400013, Maharashtra No. 552, Aaykar Bhavan, New Marine Lines, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACH2702H Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 2259/MUM/2025 (A.Y. 2019-20) ITA No. 2258/MUM/20…

Lakhvir Kaur, Mohali vs. DCIT/ACIT(Cen)-2, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1165/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh10 Sept 2025AY 2021-22

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 143(3)Section 250(6)Section 65BSection 69C

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22 Lakhvir Kaur बनाम The DCIT/ACIT(Cen)-2 896 Sector-59, SAS Nagar Chandigarh Punjab-160059 स्थायी लेखा सं./ PAN NO: AKBPK9845Q अपीलार्थी/ Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain…

Lakhvir Kaur, Mohali, Chandigarh vs. DCIT/ACIT(Cen)-2 Chd, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1164/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh10 Sept 2025AY 2020-21

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 143(3)Section 250(6)Section 65BSection 69C

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22 Lakhvir Kaur बनाम The DCIT/ACIT(Cen)-2 896 Sector-59, SAS Nagar Chandigarh Punjab-160059 स्थायी लेखा सं./ PAN NO: AKBPK9845Q अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain A…