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35 results for “transfer pricing”+ Section 151clear

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Key Topics

Section 14725Section 143(3)23Addition to Income17Section 14815Section 25014Section 26312Survey u/s 133A7Section 133A4Section 201(1)4

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

price. As per IT Act, any purchase in cash above Rs. 20,000 (now 10,000) is not permitted. Buyers across India deposit the cash purchase- amount into the bank-account of self-styled Angadiya/shroff, who remitted cash to seller, after deducting commission. In certain instances, such Bank-accounts were also used for layering and delayering of funds

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 557/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19
For Appellant: Shri Mehul Ranpura, Ld.AR

Showing 1–20 of 35 · Page 1 of 2

Section 244A3
Deduction3
Penalty2
For Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under section 148 of the Act has been issued on 19/11/2022. In response to the notice issued under section 148, the assessee has filed its Income tax return on 22/12/2022 declaring therein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the Income-tax Act has been issued and served

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 559/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under Section 148 of the Act has been issued on 19/11/2022. In response to the notice issued under Section 148, the assessee has filed its Income tax return on 22/12/2022 declaring therein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the Income-tax Act has been issued and served

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 558/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under section 148 of the Act has been issued on 19/11/2022. In response to the notice issued under section 148, the assessee has filed its Income tax return on 22/12/2022 declaring therein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the Income-tax Act has been issued and served

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

ITA 564/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

R K DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

ITA 555/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 560/RJT/2024[2021-22]Status: DisposedITAT Rajkot11 Mar 2026AY 2021-22
For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

ITA 563/RJT/2024[2016-17]Status: DisposedITAT Rajkot11 Mar 2026AY 2016-17
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

RK DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

ITA 556/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Mar 2026AY 2017-18
Section 143(3)Section 147Section 148Section 250

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-1, , RAJKOT

ITA 542/RJT/2024[2022-23]Status: DisposedITAT Rajkot27 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

DCIT, CENTRAL CIRLCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

ITA 679/RJT/2024[2022-23]Status: DisposedITAT Rajkot27 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

ITA 540/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

ITA 678/RJT/2024[2021-22]Status: DisposedITAT Rajkot27 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

ITA 676/RJT/2024[2019-20]Status: DisposedITAT Rajkot27 Feb 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

ITA 677/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT

ITA 541/RJT/2024[2021-22]Status: DisposedITAT Rajkot27 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

ITA 539/RJT/2024[2019-20]Status: DisposedITAT Rajkot27 Feb 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

For Appellant: Shri D.M. Rindani / Ms. Devina Patel, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 147

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

KIRAN HARUBHAI DANGAR,JUNAGADH vs. ASSESSING OFFICER, RAJKOT

ITA 368/RJT/2023[2012-13]Status: DisposedITAT Rajkot10 Apr 2026AY 2012-13

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 148Section 153BSection 153CSection 250Section 69

transferred on 20/01/2012 in the name of Kiranbhal Harubhol Dangor & Sadgunaben Kiritbhai Bhutaiya for a sum of Rs. 4,51,000/- only. Therefore, all the details given in Satakhat has been found correct from records of revenue officials. Hence, this is abundantly clear that the details written in Satakhat are correct and hence the whole transaction amount

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

ITA 51/RJT/2021[2015-16]Status: DisposedITAT Rajkot17 Mar 2025AY 2015-16
Section 10(38)Section 24Section 244ASection 263Section 68

transfer of shares\ntook place through D-mat account. Further, it has been mentioned that all details\nregarding the purchase/sale of shares i.e. evidence of purchase of shares, evidence\nof payment for purchase of shares made by way of account payee cheque, copy of\nbank statement, copy of balance sheet disclosing investments, copy of demat account\nstatement reflecting purchases, evidence

LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

ITA 57/RJT/2021[2015-16]Status: DisposedITAT Rajkot17 Mar 2025AY 2015-16
Section 10(38)Section 2Section 24Section 244ASection 263Section 68

transfer of shares\ntook place through D-mat account. Further, it has been mentioned that all details\nregarding the purchase/sale of shares i.e. evidence of purchase of shares, evidence\nof payment for purchase of shares made by way of account payee cheque, copy of\nbank statement, copy of balance sheet disclosing investments, copy of demat account\nstatement reflecting purchases, evidence