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“Section 136(6)”

Section References (mined)Section 136Section 136(6)18 judgments

The decision most relied on for Section 136(6) is CIT, Gujarat II v. Surendra Gulab Chand Modi (140 ITR 517), cited in 88 judgments on BharatTax.

Leading authorities on Section 136(6)

CIT, Gujarat II v. Surendra Gulab Chand Modi
140 ITR 517 · 1983 · High Court
88
citing judgments

Protective assessments should not be deleted or disposed of by lower authorities, but rather allowed to remain in effect until the related substantive assessment proceedings attain finality before the High Court or Supreme Court.

Hyder Consulting (UK) Ltd. v. State of Orissa
6 SCC 362 · 2016 · Reported
22
citing judgments

A decision made in disregard of binding Supreme Court pronouncements is per incuriam and not good law.

Judgments citing Section 136(6)

Income Tax Officer, Ward-5(1)(2), Noida vs. Bhavya Pipe Industry, Greater Noida

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

Income Tax Officer Ward-16(3), Delhi ITO vs. Mansarover Exim Pvt. Ltd., Delhi

ITA 1275/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jul 2025AY 2012-13

Bench: Ms.Madhumita Roy & Shri Manish Agarwal[Assessment Year : 2012-13] Ito, Vs Mansarover Exim Pvt.Ltd., Ward-16(3), 2, First Floor, Pocket-H-34, Delhi Plot No.35, Sector-3, Rohini, New Delhi-110085. Pan-Aaecm9328A Appellant Respondent Revenue By Ms. Amisha S.Gupta, Cit Dr Assessee By Shri Rohit Jain, Adv., Shri Shourya Jain, Ca & Shri Deepesh Jain, Adv. Date Of Hearing 06.05.2025 Date Of Pronouncement 30.07.2025 Order

Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 250Section 68

ITA No.1275/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH

DCIT, CC-4, New Delhi vs. Mg Housing Pvt Ltd., New Delhi

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

ITA 2037/DEL/2021[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Sanjeev Kaushal, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(a)Section 150Section 68

ITA No. 2037/DEL/2021 [A.Y. 2015-16] The Dy. C.I.T Vs. MG Housing Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL

Rajeev Kumar House No 4 Gali No 1 Amarkot Krishna Nagar, Amritsar vs. Income Tax Officer, Ward 4(4) Amritsar Punjab

In the result, the appeal filed by the assessee is partly allowed for statistical

ITA 359/ASR/2023[Assessment Year 2012-2013]Status: DisposedITAT Amritsar17 Jan 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 136(6)Section 142(1)Section 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT

Yad Dharam Satya Trust, Delhi vs. CIT Exemptions, Delhi

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

ITA 2037/DEL/2024[2024-25]Status: DisposedITAT Delhi06 Jan 2025AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Sanjeev Kaushal, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(a)Section 150Section 68

ITA No. 2037/DEL/2021 [A.Y. 2015-16] The Dy. C.I.T Vs. MG Housing Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL

Deputy Commissioner of Income Tax, Circle-32, Kolkata vs. Shreekrishan Goswami, Kolkata, West Bengal

In the result, the appeal of the revenue is treated as dismissed

ITA 92/KOL/2024[2014-15]Status: DisposedITAT Kolkata31 Dec 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumar

Section 133(6)Section 136(6)Section 143(3)Section 250Section 41(1)

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘C’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri

Dy Commissioner of Inocme Tax, Circle -2, Nagpur vs. M/S N Kumar Construction Co .Pvt.Ltd, Nagpur

ITA 247/NAG/2018[2010-11]Status: DisposedITAT Nagpur06 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikas Agrawal
Section 131Section 148Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY

Waa Mall LLP, Mumbai vs. DCIT, CC-2(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3729/MUM/2023[2019-20]Status: DisposedITAT Mumbai14 May 2024AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singh, Waa Mall Llp Vs. Dy. Cit, Central Circle-2(4) 602, Western Edge-1 Rom No. 802,85Th Floor Western Express Highway Pratishtha Bhavan Borivali (E), Mumbai 400066 M.K. Road, Mumbai 400020 Pan/Gir No. :Aamfv5555D Appellant .. Respondent

For Appellant: Shri Pratik JainFor Respondent: Shri Krishna Kumar, JCIT
Section 132Section 133(6)Section 143(3)Section 37Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER

M/S. Vinayak Agro Industries, Rourkela vs. ITO Ward-4, Rourkela

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 166/CTK/2023[2012-13]Status: DisposedITAT Cuttack22 Nov 2023AY 2012-13
For Appellant: Shri N.K.Rout, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(3)Section 148

respect of data etc. comparable cases of M/s Modi Springs Pvt. Ltd. submitted by the Appellant, no enquiry was carried out under Section 136(6) nor the data of said assessee is adopted. The Appellant relies on Rajaram Rajendra Bhandari Vs. CIT reported in [2016]388 ITR 259 (Raj.) upheld

M/S. Vinayak Agro Industries, Rourkela vs. ITO Ward-4, Rourkela

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 107/CTK/2023[2009-10]Status: DisposedITAT Cuttack22 Nov 2023AY 2009-10
For Appellant: Shri N.K.Rout, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(3)Section 148

respect of data etc. comparable cases of M/s Modi Springs Pvt. Ltd. submitted by the Appellant, no enquiry was carried out under Section 136(6) nor the data of said assessee is adopted. The Appellant relies on Rajaram Rajendra Bhandari Vs. CIT reported in [2016]388 ITR 259 (Raj.) upheld

DCIT-CC-27, New Delhi vs. Anshika Consultants Pvt Ltd., New Delhi

In the result, Appeal of the Revenue is partly allowed for

ITA 35/DEL/2022[2015-16]Status: DisposedITAT Delhi13 Sept 2023AY 2015-16

Bench: Or At The Time Of Hearing Of The Appeal.” Cross Objection

Section 115JSection 136(6)Section 143(3)Section 14ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH

Pearl Beverages Ltd, New Delhi vs. ACIT, Central Range-2, New Delhi

In the result, the Appeal of the assessee is partly allowed for

ITA 2346/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Jul 2023AY 2018-19
Section 133(6)Section 136(6)Section 269SSection 271DSection 274

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH

Manhar Yarns Private Limited, Ballabgarh vs. ITO Ward-1(5), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 97/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal
Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)Section 56(2)(viib)Section 68

1 Manhar Yarns Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR

Movefast Tour & Travels Pvt. Ltd, Faridabad vs. ITO Ward-1(5), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 96/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 96/Del/2021 (A.Y. 2016-17) Movefast Tour & Travels Pvt. Ltd. Vs. Ito Plot No. 1066, Baba Nagar, Near Ward-1(5) Janta Barat Ghar, Faridabad, C. R. Building, Faridabad Haryana Haryana Pan No. Aaicm2608P ( Respondent ) ( Appellant )

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal
Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

1 Movefast Tour & Travels Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH: ‘E’ NEW DELHI] BEFORE

Nelumbo Paints Pvt. Ltd., Haryana vs. ITO Ward 2(1), Haryana

In the result, the Appeal of the Assessee is partly allowed

ITA 85/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal
Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

1 Nelumbo Paints Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR

Abhi Soaps Private Limited, Faridabad vs. ITO Ward - 1(1), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 79/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, AdvFor Respondent: Sh. Kanv Bali, Sr. DR
Section 133(6)Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

1 Abhi Soaps Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘A’ NEW DELHI ] BEFORE SHRI

Movefast Automobiles Private Limited, Haryana vs. ITO Ward-1(5), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 101/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal
Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)Section 56(2)(viib)Section 68

1 Movefast Automobiles Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE DR. B. R

Madhava Home Decor Pvt Ltd, Faridabad vs. ITO Ward - 1(5), Faridabad

In the result, the Appeal of the Assessee is partly allowed

ITA 82/DEL/2021[2016-17]Status: DisposedITAT Delhi16 Jun 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Sumangla Saxena, Adv &For Respondent: . Arvind Kumar Bansal
Section 143(3)Section 251(1)Section 271(1)(c)Section 56Section 56(2)(viib)Section 68

1 Madhava Home Décor Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘E’ NEW DELHI ] BEFORE