1. Sahana Dewellers Pvt Ltd. v. ITO

67 Taxmann.com 202Income Tax Appellate Tribunal2016#11756 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 201(1)Section 201(1A)Section 194-ISection 194ISection 143(3)Section 194CSection 2(24)(x)Section 234D

Issues it is cited on

business trustsection 194isection 133a(2a)interest under section 201(1a)disallowance under section 40(a)(ia)section 271cdemergersection 234dassessee in defaultsection 201(1)section 201(1a)section 194c

Judgments citing 1. Sahana Dewellers Pvt Ltd. v. ITO

Oravel Stays Limited (Formerly Known As Oravel Stays Private Limited), Gurugram vs. DCIT Central Circle 6, New Delhi

In the result, both appeals of the assessee are allowed as above

ITA 577/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.577/Del/2023, A.Y. 2016-17 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Central Circle-6 4th Floor, Spaze Palazo, ARA Building, Sector 69, Gurgaon-122001 Jhandewala Extension, PAN: AABCO6063D New Delhi (Appellant) (Respondent) ITA No.452/Del/2023, A.Y. 2020-21 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Circle-76(1), 4th Floor, Sp…

Oravel Stays Limited (Formerly Known As Oravel Stays Private Limited), Gurugram vs. DCIT Circle 76(1), New Delhi

In the result, both appeals of the assessee are allowed as above

ITA 452/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.577/Del/2023, A.Y. 2016-17 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Central Circle-6 4th Floor, Spaze Palazo, ARA Building, Sector 69, Gurgaon-122001 Jhandewala Extension, PAN: AABCO6063D New Delhi (Appellant) (Respondent) ITA No.452/Del/2023, A.Y. 2020-21 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Circle-76(1), 4th Floor, Sp…

Sumita Singhal, New Delhi vs. ITO, Ward-17(4), New Delhi

In the result, both appeals of the assessee are allowed as above

ITA 577/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Apr 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.577/Del/2023, A.Y. 2016-17 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Central Circle-6 4th Floor, Spaze Palazo, ARA Building, Sector 69, Gurgaon-122001 Jhandewala Extension, PAN: AABCO6063D New Delhi (Appellant) (Respondent) ITA No.452/Del/2023, A.Y. 2020-21 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Circle-76(1), 4th Floor, Sp…

R V Interior Pvt. Ltd., Delhi vs. PCIT, Delhi

In the result, both appeals of the assessee are allowed as above

ITA 452/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Mar 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.577/Del/2023, A.Y. 2016-17 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Central Circle-6 4th Floor, Spaze Palazo, ARA Building, Sector 69, Gurgaon-122001 Jhandewala Extension, PAN: AABCO6063D New Delhi (Appellant) (Respondent) ITA No.452/Del/2023, A.Y. 2020-21 Oravel Stays Limited Deputy Commissioner of (formerly known as Oravel Income Tax, Stays Pvt. Ltd.) Vs. Circle-76(1), 4th Floor, Sp…

ITO(TDS)-2(3)(1), Mumbai vs. Nathani Parekh Constructions Private Limited, Mumbai, Maharashtra

ITA 4101/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 May 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024
Section 133ASection 194ISection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 4088/Mum/2023 (Assessment Year: 2013-14) I.T.A. No. 4087/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 4101/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 4100/Mum/2023 (Assessment Year: 2016-17) ITO (TDS)-2(3)(1) Nathani Parekh Constructions Room No. 909, 9th Floor, MTNL Pvt. Ltd. Nathani Heights, 2nd Floor, Building, Cumbala Hill, Peddar Road, Mumbai-400026. Junction of DR D B Marg & Vs. Bellasis Road, Opp. Mumbai Central Railway Station, Mumbai-400008 PAN : AACCN3320K Appellant) : Respon…

ITO(TDS)-2(3)(1), Mumbai vs. Nathani Parekh Constructions Private Limited, Mumbai, Maharashtra

ITA 4100/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 May 2024AY 2016-17

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024
Section 133ASection 194ISection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 4088/Mum/2023 (Assessment Year: 2013-14) I.T.A. No. 4087/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 4101/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 4100/Mum/2023 (Assessment Year: 2016-17) ITO (TDS)-2(3)(1) Nathani Parekh Constructions Room No. 909, 9th Floor, MTNL Pvt. Ltd. Nathani Heights, 2nd Floor, Building, Cumbala Hill, Peddar Road, Mumbai-400026. Junction of DR D B Marg & Vs. Bellasis Road, Opp. Mumbai Central Railway Station, Mumbai-400008 PAN : AACCN3320K Appellant) : Respon…

ITO(TDS)-2(3)(1), Mumbai vs. Nathani Parekh Constructions Private Limited, Mumbai, Maharashtra

ITA 4088/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 May 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024
Section 133ASection 194ISection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 4088/Mum/2023 (Assessment Year: 2013-14) I.T.A. No. 4087/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 4101/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 4100/Mum/2023 (Assessment Year: 2016-17) ITO (TDS)-2(3)(1) Nathani Parekh Constructions Room No. 909, 9th Floor, MTNL Pvt. Ltd. Nathani Heights, 2nd Floor, Building, Cumbala Hill, Peddar Road, Mumbai-400026. Junction of DR D B Marg & Vs. Bellasis Road, Opp. Mumbai Central Railway Station, Mumbai-400008 PAN : AACCN3320K Appellant) : Respon…

ITO TDS 2 3 1, Mumbai vs. Nathani Parekh Constructions Private Limited, Mumbai, Maharashtra

ITA 4087/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 May 2024AY 2014-15

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024
Section 133ASection 194ISection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 4088/Mum/2023 (Assessment Year: 2013-14) I.T.A. No. 4087/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 4101/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 4100/Mum/2023 (Assessment Year: 2016-17) ITO (TDS)-2(3)(1) Nathani Parekh Constructions Room No. 909, 9th Floor, MTNL Pvt. Ltd. Nathani Heights, 2nd Floor, Building, Cumbala Hill, Peddar Road, Mumbai-400026. Junction of DR D B Marg & Vs. Bellasis Road, Opp. Mumbai Central Railway Station, Mumbai-400008 PAN : AACCN3320K Appellant) : Respon…

The Income Tax Officer-11(1)(1), Mumbai vs. M/S Royal Fantasy Construction Private Limited, Mumbai

Appeal are allowed

ITA 2968/MUM/2022[2013-2014]Status: DisposedITAT Mumbai23 Jan 2023AY 2013-2014

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri Rahul Hakani, A.RFor Respondent: Shri Saurabh Kumar Rai, D.R
Section 143(3)Section 194Section 194ISection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 Income Tax Officer- M/s. Royal Fantasy 11(1)(1), Construction Pvt. Ltd., Room No.201, Upadhyay Compound, Aayakar Bhavan, Pump House, Vs. M.K. Road, Nr. Maruti Mandir, Mumbai - 400020 Jijamata Road, Andheri East, Mumbai – 400 093 PAN: AADCR9796A (Appellant) (Respondent) Present for: Assessee by : Shri Rahul Hakani, A.R. Revenue by : Shri Saurabh Kumar Rai, D.R. Date of Hearing : 11 . 01 . 2023 Date of Pronouncement : 23 . 01 . 2023 O R D…

1. Sahana Dewellers Pvt Ltd. v. ITO (67 Taxmann.com 202) — Cited in 9 Judgments | BharatTax