Undercarriage and Tractor Parts (P.) Ltd. v. Dispute Resolution Panel in Writ Petition No. 2387 Of

156 Taxmann.com 79High Court2023#19306 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144B Section 144C Section 144C(13)Section 197 Section 234B Section 234C Section 270A

Issues it is cited on

section 92 transfer prescribed section 143(3)india business interest

Judgments citing Undercarriage and Tractor Parts (P.) Ltd. v. Dispute Resolution Panel in Writ Petition No. 2387 Of

Hazira Port Private Limited, Ahmedabad vs. Dy.Commissioner of Income Tax, Cicle-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed on the above terms

ITA 265/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad26 Sept 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vishal Kalra & Shri Ankit SahniFor Respondent: Shri Prathvi Raj Meena, CIT DR

Section 143(3)Section 144BSection 144CSection 144C(3)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.265/Ahd/2022 (Assessment Year: 2017-18) Hazira Port Pvt. Ltd., Vs. Deputy Commissioner of Office No. 2008, Westgate, Income Tax, Block-D, Makarba, S.G. Highway, Circle-2(1)(1), Ahmedabad-380051 Ahmedabad [PAN No.AAACH9142D] (Appellant) .. (Respondent) Appellant by : Shri Vishal Kalra & Shri Ankit Sahni, ARs Respondent by: Shri Prathvi Raj Meena, CIT DR 02.07.2025 Date of Hearing Date of Pronouncement 26.09.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL…

Assistant Commissioner of Income Tax, Kolhapur vs. Undercarriage and Tractor Parts Private Limited, Kolhapur

In the result, the appeal of the Revenue is dismissed

ITA 839/PUN/2024[2015-16]Status: DisposedITAT Pune07 Jan 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Tanzil TadvekarFor Respondent: Shri Pawan Bharati

Section 271GSection 92CSection 92DSection 92D(3)

…आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.839/PUN/2024 धििाारण वर्ा / Assessment Year : 2015-16 Assistant Commissioner Undercarriage And Tractor Parts of Income Tax, Kolhapur Private Limited, Vs. Plot No. D4, Five Star Industrial Estate MIDC Kagal-416236 Maharashtra PAN : AAACU8974A अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Tanzil Tadvekar Department by : Shri Pawan Bharati Date of hearing : 22-10-2024 Date of 07-01-2025 Pronouncement…

Cadmatic Oy, Mumbai vs. Dy. Commissioner of Income Tax (Int Tax), Circle-2(1)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 540/MUM/2023[2018-2019]Status: DisposedITAT Mumbai29 Dec 2023AY 2018-2019

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Anil Sant

Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 195

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.540/Mum./2023 (Assessment Year : 2018–19) Cadmatic OY, 72, Itainen Rantakatu Turku Finland 208100 C/o Suresh Joshi & Co., C.A. ……………. Appellant 4th Floor, Kamer Building 38, Cawasji Patel Street, Fort Mumbai 400 001 PAN – AAECC1385P v/s Asstt. Commissioner of Income Tax ……………. Respondent International Taxation, Circle-2(1)(1) Mumbai Assessee by : Shri Jitendra Singh Revenue by : Shri Anil Sant Date of Hearing – 18/12/2023 Date of Order – 29/12/2023 O R D E…

Sri A Narayanaswamy vs. The Deputy Commissioner of Income-Tax

ITA/217/2020HC Karnataka22 Aug 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 132Section 143(2)Section 143(3)Section 158BSection 260

…- 1 - NC: 2023:KHC:29823-DB ITA No. 217 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF AUGUST, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.217 OF 2020 BETWEEN: Sri A. Narayanaswamy, S/o. Late Ashwathaiah, Aged about 69 years Prop. Gurukurpa Enterprises, R/a 'Sri Gurukruppa', Balaji Nagar, 3rd Block, Sira, Tumukur-572 137. Since deceased, represented by Legal Representative and son Sri. M. N. Shivakumar S/o. Late A. Narayana Swamy, R/a 'Sri Gurukruppa', Balaji Nagar,…