Varnika RPG Trust v. PCIT

133 Taxmann.com 32High Court2021#22406 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 263 Section 40A(2)

Issues it is cited on

malabar industrial faceless assessment erroneous and prejudicial section 263 section 26 section 143 company section 14 section 143(3)total income business document

Judgments citing Varnika RPG Trust v. PCIT

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

Venetian Ldf Projects LLP, Gurgaon vs. ACIT Circle-4(1), Gurgaon

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…

Aaravi Developers, Ahmedabad vs. The Principal Commissioner of Income Tax - 3, Ahmedabad

In the result, the appeal of the Assessee is allowed

ITA 659/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.659/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Aaravi Developers The Pr.Cit-3 बनाम/ A-312, Siddhi Vinayak Tower Ahmedabad B/H. Divya Bhaskar V/S. S.G. Highway, Makarba Ahmedabad – 380 051 (Gujarat) "थायी लेखा सं./Pan: Abdfa 5385 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vimal Desai, Ar Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 16/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 16-03-2024 Passed By The Principal Commissioner Of Income Tax-3, Ahmedabad (Hereinafter Referred To As “Pcit” In Short) In Exercise Of The Revisionary Powers Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” In Short) For The Assessment Year (Ay) 2018-19. Aaravi Developers Vs. The Pr.Cit Asst. Year : 2018-19

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.659/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Aaravi Developers The Pr.CIT-3 बनाम/ A-312, Siddhi Vinayak Tower Ahmedabad B/h. Divya Bhaskar v/s. S.G. Highway, Makarb…