Section 3(1) of the Income Tax Act

28 judgments on BharatTax turn on Section 3(1).

Judgments on Section 3(1)

Gordhanbhai Devjibhai Kapadia Proprietor of M/S Kapadia Brothers vs. Income Tax Officer, Ward 1(2)(1), Rajkot

SCA/9146/2023HC Gujarat16 Jun 2026

Section 148Section 148ASection 3(1)

Kanti Prasad Finvest Private Limited, Delhi vs. Ward 14(1), Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2928/DEL/2025[2015-16]Status: DisposedITAT Delhi13 Feb 2026AY 2015-16

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR

Section 147Section 148Section 148ASection 250

Kanti Prasad Finvest Private Limited, Delhi vs. Ward 14 (1), Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2927/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Feb 2026AY 2013-14

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR

Section 147Section 148Section 148ASection 250

Rmkv Fashion Garments Private Limtied, Tirunelveli vs. DCIT Cricle-1, Tirunelevli, Tirunelveli

In the result, appeal filed by the assessee is allowed & Stay Petition

ITA 394/CHNY/2026[2016-17]Status: DisposedITAT Chennai11 Feb 2026AY 2016-17

Bench: Shri Aby T. Varkey & Ms. Padmavathy Sआयकर अपील सं./Ita No.394/Chny/2026 िनधा"रण वष"/Assessment Year: 2016-17 & Stay Petition No.31/Chny/2026 िनधा"रण वष"/Assessment Year: 2016-17 V. Rmkv Fashion Garment Pvt. Ltd, The Dcit Circle – 1, (Now Merged With Rmkv Fabrics Pvt. Tirunelveli. Ltd,) 176F Trivandrum Road, Vannarpettai, Tirunelveli – 627 003. [Pan: Aafcr 4023 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. G. Baskar, Advocate & P.M. Kathir, Advocate ""यथ" क" ओर से /Respondent By : Mr. Bipin C.N, Cit

For Appellant: Mr. G. Baskar, Advocate &For Respondent: Mr. Bipin C.N, CIT

Section 148Section 148ASection 151

Assistant Commissioner of Income Tax, Mumbai vs. Surbhi Jewellers Private Limited, Mumbai

In the result, appeal filed by revenue stands dismissed

ITA 5447/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Dec 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 148Section 148ASection 151Section 68

Sangeeta Khandelwal, New Delhi vs. DCIT, Circle 28 (1), Delhi, New Delhi

In the result, Appeals of the Assessee are allowed

ITA 2495/DEL/2025[2015-16]Status: DisposedITAT Delhi29 Oct 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

Section 148Section 148ASection 149Section 149(1)

Sangeeta Khandelwal, New Delhi vs. DCIT, Circle 28 (1), Delhi, New Delhi

In the result, Appeals of the Assessee are allowed

ITA 2494/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

Section 148Section 148ASection 149Section 149(1)

Aggarwal Abhushan Private Limited, Delhi vs. DCIT Circle 1(1), Delhi/National Faceless Appeal Centre Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 712/DEL/2025[2016-17]Status: DisposedITAT Delhi03 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumaraggarwal Abhushan Vs. Dcit Circle-1(1), Delhi/ Private Limited, National Faceless Appeal B-5/153, Sector-7, Centre, Delhi-110002 Rohini, Delhi-110085

For Appellant: Ms. Meenal Goyal, Adv. &For Respondent: Shri Om Prakash, Sr. DR

Section 147Section 148Section 148ASection 149

ITO-19.3.1, Mumbai vs. Sheela Madhav Apte, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3079/MUM/2024[2019]Status: DisposedITAT Mumbai22 Jul 2025

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Nikhil Rungta, AdvocateFor Respondent: Shri Arun Kanti Datta, CIT, D/R

Section 2(11)Section 3(1)

M/S. Sandisk India Device Design Centre Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 1964/BANG/2024[2023-24]Status: DisposedITAT Bangalore28 Mar 2025AY 2023-24

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2023-24

For Appellant: Sri Nikhil K.P., A.RFor Respondent: Sri Sridhar E., D.R

Section 115BSection 119(2)(b)Section 139(1)Section 143(1)Section 234BSection 244ASection 250

Krishnankutty Ramesh, Coimbatore vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal filed by the assessee is allowed

ITA 1565/CHNY/2024[2016-2017]Status: DisposedITAT Chennai19 Mar 2025AY 2016-2017

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Section 148Section 148ASection 151

ITO, Ward-2(2), Kalyan vs. Hareshkumar Jethanand Tikmani, Ulhasnagar

In the result, appeal of the revenue is dismissed

ITA 4843/MUM/2024[2015-16]Status: DisposedITAT Mumbai19 Dec 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Ms. Manisha Ghind, A/RFor Respondent: Shri Hemanshu Joshi, Sr. D/R

Section 148Section 148ASection 149Section 3(1)Section 6

Thyagarajan Parameswaran vs. Income Tax Officer

WP(C)/33718/2023HC Kerala22 Nov 2023

Section 142(1)Section 144Section 153Section 153BSection 3(1)

Amazon Seller Services Private Limited vs. Competition Commission of India

WA/563/2021HC Karnataka23 Jul 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Commr.of Central Excise, Nagpur vs. M/S Universal Ferro & Allied Chem.Ld.&An

C.A. No.-000848-000852 - 2009Supreme Court06 Mar 2020

Bench: This Court. 2. The Facts In Brief Giving Rise To The Present Appeals Are As Under:

Hipl India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 2149/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Oct 2018AY 2015-16

Bench: Shri N.V. Vasudevanassessment Year : 2015-16

For Appellant: Shri K.P. Srinivas, CAFor Respondent: Shri Rajendra Chandekar, Jt.CIT(DR)(ITAT), Bengaluru

Commr.of Central Excise, Visakhapatnam vs. M/S.Ncc Blue Water Products Ltd

C.A. No.-004608-004609 - 2005Supreme Court24 Sept 2010

Section 11ASection 3Section 3(1)Section 35

M/S Super Cassettes Industries Ltd vs. Commnr. of Customs, New Delhi

C.A. No.-005745-005755 - 2002Supreme Court13 Mar 2008

For Respondent: Commissioner of Customs, New Delhi

Section 130ESection 2(23)Section 20Section 3(1)

Commissioner of Income Tax vs. Limited

The appeals are dismissed

ITA/1687/2006HC Delhi17 Sept 2007

M/S. Virlon Textile Mills Ltd vs. Comnr. of Central Excise, Mumbai

The appeal stands allowed with no order as to costs

C.A. No.-000570-000570 - 2002Supreme Court17 Apr 2007

For Respondent: Commissioner of Central Excise, Mumbai

Section 12Section 3Section 3(1)Section 3A