Which cases are most cited on Section 79?

PCIT v. Shark Mines and Minerals (P.) Ltd. (151 Taxmann.com 71) — 25 citing judgments; CIT v. Amco Power Systems Ltd. (379 ITR 375) — 9 citing judgments; CIT v. Oriental Motors Car Co. P. Ltd. (124 ITR 74) — 7 citing judgments.

How many judgments are there on Section 79?

BharatTax indexes 145 ITAT, High Court and Supreme Court judgments that turn on Section 79 of the Income Tax Act, 1961.

Section 79 of the Income Tax Act

The decision most relied on for Section 79 is PCIT v. Shark Mines and Minerals (P.) Ltd. (151 Taxmann.com 71), cited in 25 of the 145 judgments on BharatTax that turn on this section.

Leading authorities on Section 79

PCIT v. Shark Mines and Minerals (P.) Ltd.

151 Taxmann.com 71 · 2023 · High Court

citing judgments

Revisionary powers under Section 263 cannot be invoked to find fault with an assessment order on an issue not covered by 'limited scrutiny' where the Assessing Officer could not have examined such an issue.

CIT v. Amco Power Systems Ltd.

379 ITR 375 · 2015 · High Court

citing judgments

CIT v. Oriental Motors Car Co. P. Ltd.

124 ITR 74 · 1980 · High Court

citing judgments

Judgments on Section 79

M/S. Coachieve Solutions Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6647/DEL/2014[2011-12]Status: DisposedITAT Delhi12 Jul 2016AY 2011-12

Bench: Shri P.K.Bansal

For Appellant: Shri Vipin Jain, CAFor Respondent: Shri Deepak Garg, Sr. DR

Section 72Section 79

Concorde Motors (India) Ltd, Mumbai vs. ACIT (OSD) 2(1), Mumbai

ITA 234/MUM/2013[2003-04]Status: DisposedITAT Mumbai24 Jun 2016AY 2003-04

Bench: S/Sh.Joginder Singh & Rajendraआयकर आयकर अपील अपील संसंसंसं./I.T.A./234/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2003-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Concorde Motors (India) Ltd. The Acit, Circle-(Osd)-2(1) 3Rd Floor, Nanavati Mahalaya, 16, Homi Aayakar Bhavan, M.K. Road Mody Street, Hutatma Chowk Vs. Mumbai-400 020. Mumbai-400 001. Pan:Aaacm 0154 A (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Ganesh Bare-Dr Assessee By: Shri Farrokh V.Irani-Ar सुनवाई क" तारीख / Date Of Hearing: 23.05.2016 घोषणा क" तारीख / Date Of Pronouncement: 24.06.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Order Dt. 04.10.2012 Of Cit(A)-4,Mumbai, The Assessee Has Filed The Present Appeal.Assessee-Company,Engaged In The Business Of Servicing & Maintenance Of Vehicles, Filed Its Return Of Income 05.01.2006, Declaring Total Income At Nil .The Assessment Order U/S.143(3) R.W.S. 147 Of The Act, Was Passed On 3.12.2008,Determining The Total Income Of The Assessee At Rs.58,53, 770/-.

For Appellant: Shri Farrokh V.Irani-ARFor Respondent: Shri Ganesh Bare-DR

Section 115JSection 143(3)Section 148Section 254(1)Section 79

Citicorp Investment Bank ( Singapore ) Ltd, Mumbai vs. ADIT (It) 1(2), Mumbai

In the result, the assessee’s appeal for A

ITA 8763/MUM/2010[2007-08]Status: DisposedITAT Mumbai22 Jun 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Pawan Singhm/S. Citicorp Investment Bank Asstt. Director Of Income Tax (Singapore) Ltd. (International Taxation) - 1(2) Trent House, 3Rd Floor “G” Block Vs. 1St Floor, Scindia House Plot No. 60, Next To Citibank Nm Road, Ballard Pier Bkc, Bandra (E), Mumbai-018 Mumbai 400038 Pan - Aaacc5806F Appellant Respondent

For Appellant: Shri P.J. PardiwallaFor Respondent: Shri Jasbir Chouhan

Section 143(3)Section 144C(1)Section 144C(5)Section 271(1)(c)Section 79

D.C.I.T. Circle 3(3), Mumbai vs. Ricoh India Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 4463/MUM/2012[2005-06]Status: DisposedITAT Mumbai15 Jun 2016AY 2005-06

Bench: Shri Joginder Singh () & Shri Ashwani Taneja (Acountant Member)

Section 115JSection 143(3)Section 154Section 79

Vijay M. Haria, Mumbai vs. ITO WD 13(3)(2), Mumbai

In the result, the assessee’s appeal for A

ITA 4859/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Vijay M. Haria Income Tax Officer-13(3)(21) 502, Sharda Chambers No.2 Room No. 428, 4Th Floor Vs. Bhat Bazar, Masjid Bunder Àayakar Bhavan, M.K. Road Mumbai 400003 Mumbai 400020 Pan - Aabph1129C Appellant Respondent

For Appellant: NoneFor Respondent: Shri S.R. Kirtane

Section 143(3)Section 43(5)Section 68Section 69Section 70

D.B. Properties P.Ltd, Mumbai vs. Addl CIT RG 9(1), Mumbai

In the result, the appeal filed by the assessee company in ITA N0

ITA 6339/MUM/2012[2009-10]Status: DisposedITAT Mumbai23 Mar 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6339/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) D B Properties Private The Addl. Commissioner बनाम/ Limited, Of Income Tax, V. Db House, Yashodham, Range -9(1), Gen. A.K. Vaidya Marg, Aayakar Bhavan, Goregaon (East), Mumbai – 400 020. Mumbai – 400 063. "थायी लेखा सं./Pan : Aaccd5197L (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ajitkumar Srivastava

Section 143(2)Section 143(3)Section 14ASection 271(1)(c)Section 274

Just Lifestyle P.Ltd, Mumbai vs. DCIT 8(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 3871/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Mar 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2008-09 Just Lifestyle P. Ltd, Dcit, Range-8(2), Unit No.302, 3Rd Floor, Kamla Aayakar Bhavan, बनाम/ Executive Park, J.B. Nagar, M.K. Road, Vs. Andheri Kurla Road, Mumbai-400020 Opp. Vazir Glass Factory Andheri (E) Mumbai- 400059 (Assessee) (Revenue) P.A. No.Aadcp2398G

Section 271(1)(c)Section 79

ITO, Meerut vs. M/S. H.L. Warehousing Corporation, Meerut

In the result, assessee’s appeal is dismissed

ITA 2922/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Mar 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

ITO, Meerut vs. M/S. H.L. Warehousing Corporation, Meerut

In the result, assessee’s appeal is dismissed

ITA 2921/DEL/2015[2003-04]Status: DisposedITAT Delhi15 Mar 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

H L Warehousing Corporation, Meerut vs. ACIT, Meerut

In the result, assessee’s appeal is dismissed

ITA 2387/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Mar 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

H L Warehousing Corporation, Meerut vs. ACIT, Meerut

In the result, assessee’s appeal is dismissed

ITA 2386/DEL/2015[2003-04]Status: DisposedITAT Delhi15 Mar 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

Swiss Re Healthcare Services Private Limited, Mumbai vs. Principal Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is allowed

ITA 635/BANG/2015[2009-10]Status: DisposedITAT Bangalore09 Mar 2016AY 2009-10

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T(Tp).A No.635/Bang/2015 (Assessment Year : 2009-10) M/S. Swiss Re Healthcare Services P. Ltd, [Merged With M/S. Swiss Re Services India P. Ltd], 7Th Floor, Tower A, Peninsula Corporate Park, Ganapatrao Kadam Marg, Lower Parel, Mumbai 400 013 .. Appellant Pan : Aadcp4654P V. Principal Commissioner Of Income-Tax (A)- 2, Bangalore .. Respondent Assessee By : Shri. Vinay Jain, Ca Revenue By : Dr. P. K. Srihari, Addl. Cit Heard On : 23.02.2016 Pronounced On : 09.03.2016 O R D E R Per Abraham P. George:

For Appellant: Shri. Vinay Jain, CAFor Respondent: Dr. P. K. Srihari, Addl. CIT

Section 32Section 79

DCIT RG 8(3), Mumbai vs. Ramani Hotels Ltd, Mumbai

Appeal is allowed

ITA 7329/MUM/2011[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri N.K.Billaiya & Amarjit Singhआयकर अपील सं/ I.T.A. No.7329/Mum/2011 ("नधा"रण वष" / Assessment Year: 2008-09) The Asstt. Commissioner Of Ramani Hotels Limited बनाम/ Income Tax 8(3), 462, A.B.Nair Road, Juhu, Vs. Room No.217, Mumbai - 400049 Aayakar Bhavan, M.K.Marg, Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr5513J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Subhash S. ShettyFor Respondent: Shri K. Ravi Ramchandran

Section 143(3)Section 79