Vikas Gupta v. Union of India

142 Taxmann.com 253High Court2022#4291 most cited

What is Vikas Gupta v. Union of India authority for?

The signing of a notice or document by the specified authority is a mandatory requirement under section 282A(1) of the Income Tax Act, 1961, and cannot be treated as an empty formality. Approval under section 151 requires the signature, name, and designation of the specified authority.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Vikas Gupta v. Union of India · section 282A(1) · section 151 · signing of notice · mandatory requirement · approval form · specified authority · name and designation

Sections most often in play

Section 147Section 148Section 151Section 143(3)Section 41(1)Section 270ASection 133ASection 69C
Read the full judgment

Issues it is cited on

section 135asection 2(40)section 282asection 282a(1)within four yearsapproval under section 151section 135penalty under section 270ainfrastructure facilitysection 131(1a)section 41(1)specified authority

Judgments citing Vikas Gupta v. Union of India

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

Deputy Commissioner of Income Tax, Central Circle-1, Rajkot vs. Classic Network Pvt. Ltd., Rajkot

In the result, appeal filed by the assessee in ITA No

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

Deputy Commissioner of Income Tax, Central Circle-1, Rajkot vs. Classic Network Pvt. Ltd., Rjakot

In the result, appeal filed by the assessee in ITA No

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

Classic Network Private Limited, Rajkot vs. Deputy Commissioner of Income Tax, Central -1, Rajkot

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

Classic Network Private Limited, Rajkot vs. Deputy Commissioner of Income Tax, Central - 1, Rajkot

In the result, appeal filed by the assessee in ITA No

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

Classic Network Private Limited, Rajkot vs. The Deputy Commissioner of Income Tax, Central -1 Rajkot, Rajkot

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Assistant Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

Hashmat Ishaq Parker, Ratnagiri vs. Income Tax Officer, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4071/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 Jan 2026AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Dharan GandhiFor Respondent: Shri Hemanshu Joshi (SR DR)
Section 144Section 147Section 148Section 148ASection 250Section 251(1)(a)Section 282A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.4071/Mum/2025 A.Y. 2015-16 I.T.A. No.3973/Mum/2025 A.Y. 2018-19 Hashmat Ishaq Parker vs Income Tax Officer 1, Furus, Tal-Khed, District- Income Tax Office, Ward Ratnagiri, Maharashtra- 17(3)(1),Mumbai-400051 415710 PAN : AXOPP1815H APPELLANT RESPONDENT Assessee by : Shri Dharan Gandhi Respondent by : Shri Hemanshu Joshi (SR DR) Date of hearing : 08/01/2026 Date of pronouncement : 14/01/2026 O R D E R Per Bench: Both the appeal was filed by the assessee…

M/S. Devisha Infrastructure Pvt Ltd, Mumbai vs. ITO Ward 6(2)(2), Mumbai

In the result, appeal of the assessee ITA No

ITA 5782/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Nishit GandhiFor Respondent: Shri Umashankar Prasad (SR DR)
Section 143(3)Section 147Section 148Section 148ASection 151Section 250Section 282ASection 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5781/Mum/2025 - A.Y. 2019-20 I.T.A No.5782/Mum/2025 - A.Y. 2017-18 M/s Devisha Infrastructure vs ITO Ward 6(2)(2), Mumbai Room no.510, 5th Floor, Aaykar Pvt Ltd, 5th Floor, Militia Apartment, Bhavan, M.K.Road, Mumbai. M.P. Road, Mazgaon, Mumbai-400 010 PAN : AACCD5192R APPELLANT RESPONDENT Assessee by : Shri Nishit Gandhi Respondent by : Shri Umashankar Prasad (SR DR) Date of hearing : 03/12/2025 Date of pronouncement : 17/12/2025 O R D E R Per: An…

M/S. Devisha Infrastructure Pvt Ltd, Mumbai vs. ITO Ward 6(2)(2), Mumbai

In the result, appeal of the assessee ITA No

ITA 5781/MUM/2025[2019-20]Status: DisposedITAT Mumbai17 Dec 2025AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Nishit GandhiFor Respondent: Shri Umashankar Prasad (SR DR)
Section 143(3)Section 147Section 148Section 148ASection 151Section 250Section 282ASection 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5781/Mum/2025 - A.Y. 2019-20 I.T.A No.5782/Mum/2025 - A.Y. 2017-18 M/s Devisha Infrastructure vs ITO Ward 6(2)(2), Mumbai Room no.510, 5th Floor, Aaykar Pvt Ltd, 5th Floor, Militia Apartment, Bhavan, M.K.Road, Mumbai. M.P. Road, Mazgaon, Mumbai-400 010 PAN : AACCD5192R APPELLANT RESPONDENT Assessee by : Shri Nishit Gandhi Respondent by : Shri Umashankar Prasad (SR DR) Date of hearing : 03/12/2025 Date of pronouncement : 17/12/2025 O R D E R Per: An…

Gopal Snacks Pvt Ltd, Rajkot vs. Asst. Commissioner of Income Tax, Circle-1(1), Rajkot

ITA 499/RJT/2025[2020-21]Status: DisposedITAT Rajkot08 Dec 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

For Appellant: Shri Prakash Jhunjhunwala and ShriFor Respondent: Shri Shramdeep Sinha, CIT.DR &
Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 154Section 154(3)Section 250Section 80J

…ITA Nos. 498 & 499/Rjt/2025 Gopal Snacks Pvt. Ltd. vs. ACIT 1 आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA Nos. 498 & 499/RJT/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner of Plot No.2322-2324, GIDC Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot PAN : AADCG6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Prakash Jhunjhunwala and S…

Vikas Gupta v. Union of India (142 Taxmann.com 253) — Cited in 27 Judgments | BharatTax