Vishal Paper Industries v. JCIT\n

21 ITR 220Income Tax Appellate Tribunal2013#7332 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Issues it is cited on

section 142asection 150surrender of incomemat creditaccumulated profitssection 158bdsection 80icshell companysection 142(2a)section 2(22)retracted statementdeemed dividend

Judgments citing Vishal Paper Industries v. JCIT\n

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंंडीगढ़ न्यायपीठ, चं Chandigarh\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेख…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखा सं./PAN NO:…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 153D

…{"clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH \nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND \nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER \nआयकर अपी लसं./ITA No. 579/C HD /20 23 \nिनधारणवष / Assessment Year : 2017-18 \n& \nआयकर अपी लसं./ITA Nos. 582 to 584/C HD/ 2023 \nिनधारणवष / Assessment Years : 2014- 15 to 2016-17 \n& \nआयकर अपी लसं./ITA No. 591/CHD /2023 \nिनधारणवष / Assessment Year : 2018-19 \nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh\n160019.\nबनाम Deputy Commissioner of\nIncome-tax, Centre Circle-1,\nChandigarh.…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ न्यायपीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL \nDIVISION BENCH, ‘B’ CHANDIGARH \nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND \nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER \nआयकर अपील सं./ITA No. 579/CHD /2023 \nनिर्धारण वर्ष / Assessment Year : 2017-18 \n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 \nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 \n&\nआयकर अपील सं./ITA No. 591/CHD /2023 \nनिर्धारण वर्ष / Assessment Year : 2018-19\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN NO:…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissio…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था.लेखा सं./PAN NO: A…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था/PAN NO: AAICM…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commission…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ यपीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commiss…

Vishal Paper Industries v. JCIT\n (21 ITR 220) — Cited in 15 Judgments | BharatTax