Wind World India Infrastructure (P.) Ltd. v. Principal Commissioner of Income-tax, Mumbai

86 Taxmann.com 279Reported decision2017#16184 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 132Section 132ASection 143(3)Section 147Section 148Section 150Section 153ASection 263

Issues it is cited on

prejudicial to interest of revenuesection 150statement under section 132(4)principal commissioner of income-taxsection 132(1)section 153a(1)section 36(1)(va)section 40(a)(ia)section 132aregular assessmenterroneous and prejudicialaccommodation entry

Judgments citing Wind World India Infrastructure (P.) Ltd. v. Principal Commissioner of Income-tax, Mumbai

Vikas Dugar L/H of Late Shri Keshari Singh Dugar, Jaipur vs. PCIT (Central) Jaipur, Jaipur

In the result, the all the three appeals of the assessee are allowed

ITA 388/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Jul 2025AY 2016-17

Bench: or in the course of hearing of the appeal.”

For Appellant: Shri Prakul Khurana, Adv. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 386 to 388/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2014-15 to 2016-17 cuke Sh. Vikash Dugar The PCIT (Central), Vs. Jaipur. L/h Late of Shri Keshari Singh Dugar D-275, Dugar House, Toder Mal Marg, Bani Park, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD6164G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prakul Khuran…

Vikas Dugar L/H of Late Shri Keshari Singh Dugar, Jaipur vs. PCIT (Central), Jaipur

In the result, the all the three appeals of the assessee are allowed

ITA 387/JPR/2025[A.Y.2015-16]Status: DisposedITAT Jaipur15 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Prakul Khurana, Adv. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 386 to 388/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2014-15 to 2016-17 cuke Sh. Vikash Dugar The PCIT (Central), Vs. Jaipur. L/h Late of Shri Keshari Singh Dugar D-275, Dugar House, Toder Mal Marg, Bani Park, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD6164G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prakul Khuran…

Vikas Dugar Legal Heir of Late Shri Keshari Singh Dugar, Jaipur vs. PCIT (Central), Jaipur

In the result, the all the three appeals of the assessee are allowed

ITA 386/JPR/2025[A.Y. 2014-15]Status: DisposedITAT Jaipur15 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Prakul Khurana, Adv. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 386 to 388/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2014-15 to 2016-17 cuke Sh. Vikash Dugar The PCIT (Central), Vs. Jaipur. L/h Late of Shri Keshari Singh Dugar D-275, Dugar House, Toder Mal Marg, Bani Park, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD6164G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prakul Khuran…

Friends Bulk Handlers Ltd., Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

In the result, both the appeals of the assessee are allowed

ITA 154/RJT/2016[2008-09]Status: DisposedITAT Rajkot25 Mar 2022AY 2008-09
For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R
Section 132Section 143(3)Section 14ASection 153ASection 153A(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member [Conducted through E-Court at Ahmedabad] ITA Nos. 153 & 154/Rjt/2016 Assessment Year 2007-08 & 2008-09 Friends Bulk Handlers Dy. CIT, Ltd. Maitri Bhavan, CC-2(3) Plot No. 18, Sector-8, Vs Ahmedabad Gandhidham, (Respondent) Kutch-370201 PAN: AAACF8951G (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri Rajesh Kumar, CIT-D.R. Date of hearing : 08-03-2022 Date of pronouncement : 25-03-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER…

Friends Bulk Handlers Ltd., Gandhidham vs. The Dy. Commr. of Income Tax, Cen. Cir.-2(3), Ahmedabad

In the result, both the appeals of the assessee are allowed

ITA 153/RJT/2016[2007-08]Status: DisposedITAT Rajkot25 Mar 2022AY 2007-08
For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R
Section 132Section 143(3)Section 14ASection 153ASection 153A(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member [Conducted through E-Court at Ahmedabad] ITA Nos. 153 & 154/Rjt/2016 Assessment Year 2007-08 & 2008-09 Friends Bulk Handlers Dy. CIT, Ltd. Maitri Bhavan, CC-2(3) Plot No. 18, Sector-8, Vs Ahmedabad Gandhidham, (Respondent) Kutch-370201 PAN: AAACF8951G (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri Rajesh Kumar, CIT-D.R. Date of hearing : 08-03-2022 Date of pronouncement : 25-03-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER…

M/S vs. S Metal P. Ltd., Mumbai

In the result the appeal of the assessee is allowed

ITA 83/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Years: 2014-15

For Appellant: Shri Gaurav Kabra, A.RFor Respondent: Shri Purushottam Tripuri, D.R
Section 132Section 143(3)Section 14ASection 153ASection 263Section 80H

…ITA No.83/M/2021 M/s. VSS Metals Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Years: 2014-15 M/s. VSS Metals Pvt. Ltd., Principal Commissioner of 4, Fairlie Place Dalhousie, Income Tax, Central-2, Kolkata, Vs. Room No.1920, 19th Floor, West Bengal – 700 001 Air India Building, PAN: AAACF4136H Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Gaurav Kabra, A.R. Revenue by : Shri Purushottam Tripuri, D.R. Date of Hearing : 01.04.2021 Date of Pronounce…

Wind World India Infrastructure (P.) Ltd. v. Principal Commissioner of Income-tax, Mumbai (86 Taxmann.com 279) — Cited in 6 Judgments | BharatTax