BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

24 results for “transfer pricing”+ Section 151(2)clear

Sorted by relevance

Delhi616Mumbai567Karnataka251Bangalore142Jaipur139Chandigarh129Indore90Hyderabad88Ahmedabad86Chennai81Cochin80Calcutta52Kolkata47Pune46Raipur29Rajkot24Guwahati22Lucknow21Surat21Nagpur16Jodhpur13Telangana13SC11Visakhapatnam9Amritsar7Agra5Patna5Rajasthan3Andhra Pradesh2Orissa2Cuttack1Jabalpur1Kerala1Allahabad1Panaji1

Key Topics

Section 14725Section 143(3)23Section 14815Section 25014Addition to Income14Survey u/s 133A7Section 133A5Section 2634Section 201(1)4

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 785/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

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

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133ASection 143(3)Section 147Section 148Section 250

151 of the Act. Notice u/s 148 of the Act along with order u/ s148A(d) of the Act was issued and served upon the assessee on 30.03.2023. In reply to the notice u/s 148, an Income-tax Return has been filed by the assessee on 01.04.2023 reporting the same income as was reported in original ITR filed

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

Showing 1–20 of 24 · Page 1 of 2

Section 194C3

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.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

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

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

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

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. 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

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

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

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

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

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 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

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

151 of\nthe Act. Notice u/s 148 of the Act along with order u/ s148A(d) of the Act was\nissued and served upon the assessee on 30.03.2023. In reply to the notice u/s 148,\nan Income-tax Return has been filed by the assessee on 01.04.2023 reporting the\nsame income as was reported in original ITR filed

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 787/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 133ASection 143(3)Section 147Section 148Section 250

151 of\nthe Act. Notice u/s 148 of the Act along with order u/ s148A(d) of the Act was\nissued and served upon the assessee on 30.03.2023. In reply to the notice u/s 148,\nan Income-tax Return has been filed by the assessee on 01.04.2023 reporting the\nsame income as was reported in original ITR filed