Vishan Gunna v. ACIT*

176 Taxmann.com 959Reported decision2025#19562 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 147 Section 148 Section 127 Section 142(1)Section 151 Section 144 Section 148A Section 10(23C)

Issues it is cited on

section 127(2)(a)section 2(7a)section 127(2)section 120 section 282 section 127 non-application of mind chief commissioner reason to believe reopening of assessment section 151 income-tax officer

Judgments citing Vishan Gunna v. ACIT*

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)

Kunshan Q Tech Microelectronics (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, Central Circle-30, Delhi

ITA 5356/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jan 2026AY 2021-22

Section 132Section 143(3)Section 144CSection 144C(5)Section 148Section 153

…ORDER PER C.N. PRASAD, JM: This appeal is filed by the assessee against final assessment order dated 29.10.2024 for the A.Y.2021-22 passed u/s.143(3) r.w.s. 144C (13) in pursuance to the directions of the DRP dated 13.09.2024 passed u/s.144C(5) of the IT Act. The assessee in its appeal raised the following grounds :- “1. That on the facts, law and in the circumstances of the case, the orders passed by the Assessing Officer (AO) [Draft Assessment Order and Final Assessment Order), Transfer Pricing Officer (TPO) as well as the Dispute Resolution Panel (DRP) are bad in law, violative of principles of natural justice…

Atul Vrajlal Karia, Rajkot vs. Ac / Dc (Int.Txn), Rajkot

In the result, appeal filed by the assessee is allowed in above terms

ITA 133/RJT/2025[2012-13]Status: DisposedITAT Rajkot29 Oct 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.133/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2012-13 Atul Vrajlal Karia Ac/Dc (Int. Txn), बनाम C/O. D.S. Karia & Co. Ca, 203, Rajkot Cosmo Complex, Mahila College Vs. Chowk, Kalawad Road, Rajkot Pan : Adwpk6568J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 127Section 147Section 148Section 151Section 153CSection 250Section 282Section 69

…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 No.133/RJT/2025 "नधा"रणवष"/ Assessment Year: 2012-13 Atul Vrajlal Karia AC/DC (INT. TXN), बनाम C/o. D.S. Karia & Co. CA, 203, Rajkot Cosmo Complex, Mahila College Vs. Chowk, Kalawad Road, Rajkot PAN : ADWPK6568J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Kalpesh Doshi, ld.AR राज"व क" ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr-DR सुनवाई क" तार"ख /Date of Hearing…