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6 results for “transfer pricing”+ Section 250(1)clear

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Key Topics

Section 143(3)11Survey u/s 133A6Section 2635Capital Gains5Long Term Capital Gains5Penny Stock5Revision u/s 2635

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

ITA 136/VNS/2020[2017-2018]Status: DisposedITAT Varanasi03 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

For Appellant: Shri Shishir Bajpai, CAFor Respondent: Shri Amalendu Nath Mishra, CIT DR
Section 143(3)Section 69A

250. (1) *** *** *** *** (2) The following shall have the right to be heard at the hearing of the appeal- (a) the appellant, either in person or by an authorized representative ; (b) The Assessing Officer , either in person or by a representative. *** *** *** ***” Fair hearing and adherence of principles of natural justice are the most important pillars of the judicial proceedings , and proceedings

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

250-251 n. Copy of Consolidated Statement of Sales and payment of 252 consideration to appellant, as provided by Anuriti Multy Broking Pvt. Ltd. 253 o. Copy of Chart Showing Rate at which shares of Kailash Auto Finance Ltd. were sold at different dates and High/Low prices of the share in question at the same dates. 254 p. Relevant quotation

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

250-251 n. Copy of Consolidated Statement of Sales and payment of 252 consideration to appellant, as provided by Anuriti Multy Broking Pvt. Ltd. 253 o. Copy of Chart Showing Rate at which shares of Kailash Auto Finance Ltd. were sold at different dates and High/Low prices of the share in question at the same dates. 254 p. Relevant quotation

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

250-251 n. Copy of Consolidated Statement of Sales and payment of 252 consideration to appellant, as provided by Anuriti Multy Broking Pvt. Ltd. 253 o. Copy of Chart Showing Rate at which shares of Kailash Auto Finance Ltd. were sold at different dates and High/Low prices of the share in question at the same dates. 254 p. Relevant quotation

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

250-251 n. Copy of Consolidated Statement of Sales and payment of 252 consideration to appellant, as provided by Anuriti Multy Broking Pvt. Ltd. 253 o. Copy of Chart Showing Rate at which shares of Kailash Auto Finance Ltd. were sold at different dates and High/Low prices of the share in question at the same dates. 254 p. Relevant quotation

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

250-251 n. Copy of Consolidated Statement of Sales and payment of 252 consideration to appellant, as provided by Anuriti Multy Broking Pvt. Ltd. 253 o. Copy of Chart Showing Rate at which shares of Kailash Auto Finance Ltd. were sold at different dates and High/Low prices of the share in question at the same dates. 254 p. Relevant quotation