Utsav Cold Storage (P) Ltd. v. Income Tax Officer, Ward

107 Taxmann.com 184Income Tax Appellate Tribunal2019#14673 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115BBESection 132(4)Section 153ASection 28Section 69BSection 143(3)Section 147Section 148

Issues it is cited on

abatement of assessmentsection 153a proceedingsthird party informationsection 158bdstatement under section 132(4)assistant directorsection 156section 132(4a)section 69bsection 34section 292cprincipal commissioner of income-tax

Judgments citing Utsav Cold Storage (P) Ltd. v. Income Tax Officer, Ward

M/S Gera Developments Pvt. Ltd, Pune vs. PCIT (Central), Pune

In the result, the appeal filed by the assessee is dismissed

ITA 1053/PUN/2024[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1053/PUN/2024 Assessment Year : 2020-21 M/s Gera Developments Pvt. Ltd. Vs. PCIT (Central), 200 Gera Plaza, Boat Club Road, Pune Pune-411001, Maharashtra PAN: AAACG6703F Appellant Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Amol Khairnar : Date of hearing 24.09.2025 Date of pronouncement : 09.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…n ingenious artifice opposed to law….” The above decision is confirmed by Hon’ble Supreme Court in Commissioner of Income Tax V. Avani Exports (2015) 58 Taxmann.com 100 (SC). iii) Utsav Cold Storage (P) Ltd Vs. Income Tax Officer, Ward – 3(2), Jaipur (2019) 107 Taxmann.com 184 (Jaipur-Trib). The Hon’ble Tribunal has held as under in the last paragraph of its decision. “Thus it is a cardinal principle of tax law as propounded by the Courts that law to be applied which is in force in the relevant assessment year unless and otherwise provided expressly or by necessary implication a clarificatory amendment by inser…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…n ingenious artifice opposed to law….” The above decision is confirmed by Hon’ble Supreme Court in Commissioner of Income Tax V. Avani Exports (2015) 58 Taxmann.com 100 (SC). iii) Utsav Cold Storage (P) Ltd Vs. Income Tax Officer, Ward – 3(2), Jaipur (2019) 107 Taxmann.com 184 (Jaipur-Trib). The Hon’ble Tribunal has held as under in the last paragraph of its decision. “Thus it is a cardinal principle of tax law as propounded by the Courts that law to be applied which is in force in the relevant assessment year unless and otherwise provided expressly or by necessary implication a clarificatory amendment by inser…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…n ingenious artifice opposed to law….” The above decision is confirmed by Hon’ble Supreme Court in Commissioner of Income Tax V. Avani Exports (2015) 58 Taxmann.com 100 (SC). iii) Utsav Cold Storage (P) Ltd Vs. Income Tax Officer, Ward – 3(2), Jaipur (2019) 107 Taxmann.com 184 (Jaipur-Trib). The Hon’ble Tribunal has held as under in the last paragraph of its decision. “Thus it is a cardinal principle of tax law as propounded by the Courts that law to be applied which is in force in the relevant assessment year unless and otherwise provided expressly or by necessary implication a clarificatory amendment by inser…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…n ingenious artifice opposed to law….” The above decision is confirmed by Hon’ble Supreme Court in Commissioner of Income Tax V. Avani Exports (2015) 58 Taxmann.com 100 (SC). iii) Utsav Cold Storage (P) Ltd Vs. Income Tax Officer, Ward – 3(2), Jaipur (2019) 107 Taxmann.com 184 (Jaipur-Trib). The Hon’ble Tribunal has held as under in the last paragraph of its decision. “Thus it is a cardinal principle of tax law as propounded by the Courts that law to be applied which is in force in the relevant assessment year unless and otherwise provided expressly or by necessary implication a clarificatory amendment by inser…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…n ingenious artifice opposed to law….” The above decision is confirmed by Hon’ble Supreme Court in Commissioner of Income Tax V. Avani Exports (2015) 58 Taxmann.com 100 (SC). iii) Utsav Cold Storage (P) Ltd Vs. Income Tax Officer, Ward – 3(2), Jaipur (2019) 107 Taxmann.com 184 (Jaipur-Trib). The Hon’ble Tribunal has held as under in the last paragraph of its decision. “Thus it is a cardinal principle of tax law as propounded by the Courts that law to be applied which is in force in the relevant assessment year unless and otherwise provided expressly or by necessary implication a clarificatory amendment by inser…

Utsav Cold Storage (P) Ltd. v. Income Tax Officer, Ward (107 Taxmann.com 184) — Cited in 6 Judgments | BharatTax