Vipin Khanna v. CIT

122 Taxmann 1Reported decision2002#18864 most cited

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

Sections most often in play

Section 143(3)Section 147 Section 148 Section 139(1)Section 250 Section 142(1)Section 151 Section 270A

Issues it is cited on

section 148(2)income escaping assessment share application money reason to believe reopening of assessment notice under section 148 reassessment proceedings section 148 section 147 section 14 section 143(3)company

Judgments citing Vipin Khanna v. CIT

Sri Krisha Traders, Sivagangai vs. DCIT, Non Corporate Circle-1, Madurai

In the result, the appeal of the assessee is allowed

ITA 2223/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Dec 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

For Appellant: Mr. N. Vijay Kumar, C.A *+For Respondent: Ms. Babitha, JCIT

Section 139(1)Section 147Section 148Section 250Section 40A(3)

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी प"ावित यस, लेखा सद" के सम$ BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18 Sri Krishna Traders, The Dy. Commissioner of Income 119, Kilaiyur Colony, Vs. Tax, Thiruvalluvar Villakku, Llayangudi, Non Corporate Circle-1, Sivagangai District – 630 701. Madurai. PAN: ACWFS 3617F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Assessee by : Mr. N. Vijay Kumar, C.…

M/S. Biobuild Developers, Mumbai vs. Income Tax Officer Ward 24(1)(3), Mumbai

ITA 4011/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Aug 2025AY 2013-14

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sameer DalalFor Respondent: Shri Pravin Salunkhe

Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Biobuild Developers 301, Crescent Tower, Opp. Infinity Mall, New Link Road, Andheri (West) Mumbai - 400053, Maharashtra. [PAN:AAHFB4024A] …………. Appellant Vs Income Tax Officer Ward 24(1)(3), Mumbai Piramal Chambers, Lalbaug, Parel, Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Sameer Dalal For the Respondent/Department : Shri Pravin Salunkhe Date Conclusion of hearing : 30.07.2025 Pronouncement of order : 25.08.2025 O R D…

Assistant Commissioner of Income Tax, Coimbatore vs. Kamatchipuram Vellingiri Jayaraman, Coimbatore

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

ITA 2777/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. D.Komali Krishna, CITFor Respondent: Mr.Venkatswami, ITP &

Section 147Section 148

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2777/Chny/2024 & C.O.No.27/Chny/2025 (In ITA No.2777/Chny/2024) (िनधा"रण वष" / Assessment Year: 2017-18) Vs Shri The Assistant Commissioner of Kamatchipuram Vellingiri Income Tax, Jayaraman, Non-Corporate Circle-2, 17, Sundaram Bros Layout Coimbatore. Ramanathapuram-641 045. PAN:ADJPV-7536-L (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross Obj…

Moorthy, Salem vs. ACIT, Circle-2, Salem

Appeal of the assessee is allowed

ITA 490/CHNY/2025[2011-12]Status: DisposedITAT Chennai23 Apr 2025AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Ms. Anitha, Addl.CIT

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.490/Chny/2025 (िनधा"रण वष" / Assessment Year: 2011-12) Vs The Assistant Commissioner Shri Moorthy, #96/A1, NSP Gardens, Behind of Income Tax, Southgate Hotel, Circle-2, Seelanaickenpatty Bye Passm Salem. Salem-636 201. PAN : AILPM-6975-H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Mr.T.S.Lakshmi Venkatraman, FCA "…