Vinod Bhandari v. PCIT, Indore, ITAT Indore Bench

116 Taxmann.com 264Income Tax Appellate Tribunal2020#14720 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(3)Section 115BBE Section 153A Section 194IA Section 68 Section 119 Section 133(6)Section 143

Issues it is cited on

prejudicial to interest of revenue erroneous and prejudicial accommodation entry section 115bb section 115b section 263 section 26 section 115bbe section 115 undisclosed income section 68 section 11

Judgments citing Vinod Bhandari v. PCIT, Indore, ITAT Indore Bench

DCIT, Central Circle-30, New Delhi vs. Shalimar Corp. Ltd, Mumbai

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

ITA 3068/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR

Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2769/DEL/2022 [A.Y. 2017-18] M/s Shalimar Corp Ltd Vs. The Dy. C.I.T 11th Floor, Shalimar Tatanium, Central Circle-30 Vibhuti Khand, Gomti Nagar, New Delhi Lucknow, U.P. PAN – AAIPI 6073 R ITA No. 3068/DEL/2022 [A.Y. 2017-18] The Dy. C.I.T Vs. Shalimar Corp 11th Floor, Shalimar Tatanium, Central Circle-30 New Delhi Vibhuti Khand, Gomti Nagar, Lucknow, U.P. PAN – AADCS 9234 L (Applicant) (Respondent) Assessee By : Shri Subhash Aggarwal, Adv Department By :…

Shalimar Corp Ltd, Lucknow vs. DCIT, Central Circle-30, New Delhi

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

ITA 2769/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR

Section 143(3)Section 153ASection 68

Vikunj Real Estate Private Limited, Delhi vs. Income Tax Officer, Delhi

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

ITA 3179/DEL/2025[2011-12]Status: DisposedITAT Delhi22 Dec 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Shyam Sunder Mangla, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 143Section 143(3)Section 148Section 263Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Vikunj Real Estate Private Limited, vs. Income Tax Officer, B – 1, Bareja Sadan, New Delhi. Badarpur, Jaitper, Delhi – 110 044. (PAN :AACCV2351A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shyam Sunder Mangla, CA REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 23.09.2025 Date of Order : .12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the ld. Pr. Commissioner of Income Ta…

Nrupal Nareshchandra Raja, Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 839/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, A.RFor Respondent: Shri Arvind Kumar, CIT DR

Section 144BSection 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.839/Ahd/2024 (Assessment Year: 2013-14) Nrupal Nareshchandra Raja, Vs. Principal Commissioner of 15, Sandipani Bunglows, Income Tax, Below Shilaj Bridger, Thaltej, Ahmedabad-1, Ahmedabad-380059 [PAN No.AJZPR2609A] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R Shah, A.R. Respondent by: Shri Arvind Kumar, CIT DR Date of Hearing 22.08.2024 Date of Pronouncement 29.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been…

Shah Jitendrakumar Mafatlal HUF, Ellisbridge, Ahmedabad vs. PCIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 645/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Arvind Kumar, CIT DR

Section 143(3)Section 147Section 151Section 263

…order passed under section 263 of the Act, it is observed that there is no finding in the 263 order as to why the order passed under section 147 of the Act is erroneous, insofar as prejudicial to the interest of revenue. The ITAT in the case of Vinod Bhandari 116 Taxmann.com 264 (Indore ITAT)held that Commissioner before holding order of Assessing Officer as erroneous and prejudicial to interest of revenue should have to conduct necessary enquiries or verification in order to show that findings given by Assessing Officer are unsustainable in law. The Hon'ble Mumbai Shah Jitendrakumar Mafatlal HUF vs. PCIT Asst.Ye…

Rajesh Nagaraja Rao Jagdale, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result appeal filed by the assessee stands dismissed

ITA 208/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Jan 2022AY 2016-17

For Appellant: Shri L. Bharath, CA

Section 132Section 143Section 143(2)Section 153Section 153CSection 263Section 41(1)Section 56Section 56o

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 Shri Rajesh Nagaraja Rao Jagdale, The Principal 39/23, Sumeru, Commissioner of 29th Cross, 7th Block, Income-tax, Jayanagar, (Central), Bangalore – 560070. Vs. Bangalore. PAN: AEJPJ9235K APPELLANT RESPONDENT Assessee by : Shri L. Bharath, CA : Shri Sumer Singh Meena, CIT Revenue by DR (OSD) Date of Hearing : 23-12-2021 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order da…