What is the leading case on Section 133 of the Income Tax Act?

Balaji Enterprise v. ACIT (187 ITD 111) is the decision most relied on for Section 133, cited in 17 judgments. An assessee's objection to an Income Tax Officer's jurisdiction, if it concerns the assumption of power in contravention of CBDT instructions rather than a dispute over territorial limits, means Section 124(3) does not aid the revenue.

Which cases are most cited on Section 133?

Balaji Enterprise v. ACIT (187 ITD 111) — 17 citing judgments; Smt. KiranVallabhaiAhir v. ITO, ITA (106 ITD 129) — 11 citing judgments; Monoj Jain v. Union of India (134 Taxmann.com 173) — 11 citing judgments; Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors. (134 Taxmann.com 196) — 11 citing judgments; CIT v. Somany Evergreen Knits Ltd. (35 Taxmann.com 529) — 9 citing judgments.

How many judgments are there on Section 133?

BharatTax indexes 97 ITAT, High Court and Supreme Court judgments that turn on Section 133 of the Income Tax Act, 1961.

Which section of the Income-tax Act, 2025 corresponds to Section 133?

Section 133 of the Income-tax Act, 1961 corresponds to section 252 (Power to call for information) of the Income-tax Act, 2025.

Section 133 Income Tax Act (2025: s.252) — Case Laws

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 21/RJT/2023[2011-12]Status: DisposedITAT Rajkot28 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 20/RJT/2023[2010-11]Status: DisposedITAT Rajkot28 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 19/RJT/2023[2009-10]Status: DisposedITAT Rajkot28 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 18/RJT/2023[2008-09]Status: DisposedITAT Rajkot28 Mar 2025AY 2008-09

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 17/RJT/2023[2007-08]Status: DisposedITAT Rajkot28 Mar 2025AY 2007-08

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Chetan Harilal Bhalodiya, Rajkot vs. The ACIT Central Circle-1, Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 16/RJT/2023[2006-07]Status: DisposedITAT Rajkot28 Mar 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Prashant Ramjibhai Kandoliya, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 358/RJT/2018[2011-12]Status: DisposedITAT Rajkot28 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Prashant Ramjibhai Kandoliya, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 430/RJT/2017[2010-11]Status: DisposedITAT Rajkot28 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

Shri Prashant Ramjibhai Kandoliya, Rajkot vs. The Income Tax Officer, Ward-2(1)(4), Rajkot

In the result, appeals filed by the assessee ( in ITA Nos

ITA 429/RJT/2017[2009-10]Status: DisposedITAT Rajkot28 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R

Section 129Section 142(1)Section 143(3)Section 147Section 148

M/S Saber Packaging Pvt. Ltd., Ludhiana vs. DCIT, CC-II, Ludhiana

In the result, the appeal is partly allowed for statistical

ITA 349/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh12 Mar 2025AY 2009-10

Bench: Shri Laliet Kumar & Shri Krinwant Sahay

For Appellant: None (withdrawal application )For Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 133Section 142(1)Section 143(2)Section 153ASection 36Section 36(1)(iii)

ACIT, New Delhi vs. M/S Jubilant Enpro Pvt. Ltd., New Delhi

In the result, appeal of assessee is allowed

ITA 3615/DEL/2011[2008-09]Status: DisposedITAT Delhi28 Feb 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

ITO, Ward -13(1), Kolkata vs. Adhira Vinicom Pvt. Ltd., Howrah

In the result, both the appeals of the Revenue are dismissed

ITSSA 129/KOL/2024[2013-14]Status: DisposedITAT Kolkata24 Feb 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm It(Ss)A Nos. 128 & 129/Kol/2024 (Assessment Years:2012-13 & 2013-14) Adhira Vinicom Pvt. Ltd. Ito, Ward-13(1), 52/1, 2Nd Floor, Sanatan Office Of The Ito, Ward-13(1), Aaykar Bhavan Poorva, 7 Th Floor, Mistry Lane, Near Oriya Para Vs. 110 Shantipally, E.M. Bypass, Mandir, Howrah-711011, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aahca4935E Assessee By : None Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: NoneFor Respondent: Shri Subhendu Datta, DR

Section 133Section 133(6)Section 153ASection 68

ITO, Ward -13(1), Kolkata vs. Adhira Vinicom Pvt. Ltd., Howrah

In the result, both the appeals of the Revenue are dismissed

ITSSA 128/KOL/2024[2012-13]Status: DisposedITAT Kolkata24 Feb 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm It(Ss)A Nos. 128 & 129/Kol/2024 (Assessment Years:2012-13 & 2013-14) Adhira Vinicom Pvt. Ltd. Ito, Ward-13(1), 52/1, 2Nd Floor, Sanatan Office Of The Ito, Ward-13(1), Aaykar Bhavan Poorva, 7 Th Floor, Mistry Lane, Near Oriya Para Vs. 110 Shantipally, E.M. Bypass, Mandir, Howrah-711011, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aahca4935E Assessee By : None Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: NoneFor Respondent: Shri Subhendu Datta, DR

Section 133Section 133(6)Section 153ASection 68

M/S Ark Imports Pvt. Ltd., Ludhiana vs. ACIT, CC-1, Ludhiana

In the result, Assessee's appeal is dismissed

ITA 1431/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh24 Feb 2025AY 2013-14

For Appellant: NoneFor Respondent: Shri Rohit Sharma, CIT DR

Section 133

Atul Mardia (HUF), New Delhi vs. ITO Ward - 46(4), New Delhi

The appeal of the assessee is allowed partly

ITA 1420/DEL/2020[2014-15]Status: DisposedITAT Delhi06 Jan 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2017-18 Knowlarity Communications India Vs Acit, Private Ltd., Circle 14(2), Awfis, 7Th Floor, Delhi. Ambience Mall, Nh-8, Gurgaon, Haryana – 122 002. Pan : Aafck1875R (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Shri Shivam Yadav, Shri Sumit Lalchandani & Ms Ananya Kapoor, Advocates Revenue By : Ms Rajinder Kaur, Cit-Dr Date Of Hearing : 18.03.2025 Date Of Pronouncement : 06.06.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Salil KapoorFor Respondent: Ms Rajinder Kaur, CIT-DR

Section 143(3)Section 145Section 250Section 37Section 68

Talat Khan, Saharanpur vs. ITO Ward 3(3)(5), Saharanpur

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

ITA 3694/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Dec 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumartalat Khan Vs. Ito Altaf Manzil, Vill & Po Ward – 3(3)(5) Kailashpur, Saharanpur Saharanpur Uttar Pradesh-247 001 Pan : Aqzpk 7964 L (Appellant) (Respondent) Assessee By -None- Respondent By Ms. Harpreet Kaur Hansra, Sr. D.R. Date Of Hearing 19.12.2024 Date Of Pronouncement 19.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 133Section 143(3)Section 248Section 54F

Hajaram Purohit, Mumbai vs. DCIT 36, Mumbai

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

ITA 2667/MUM/2015[2010-11]Status: DisposedITAT Mumbai26 Jun 2024AY 2010-11

Bench: Ms Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am Hajaram Purohit Dcit-36 Shop No. 8, Building No. 33, Mumbai Ganesh Bhuvan, 3Rd Khetwadi Lane, Vs. Mumbai-400 004

For Appellant: Shri Viraj MehtaFor Respondent: Smt. Mahita Nair

Section 133Section 143(1)Section 143(3)Section 147Section 148Section 250Section 69A