139 (Madras), CIT, Meerut v. Prem Kumar

169 Taxmann 351High Court2008#16723 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 139 Section 143(3)Section 208 Section 209 Section 210 Section 234B Section 234C Section 10(34)

Judgments citing 139 (Madras), CIT, Meerut v. Prem Kumar

ERICSSON INDIA GLOBAL SERVICES PVT LTD,NEW DELHI vs. ACIT SPL. RANGE 3, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2367/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Mar 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

For Appellant: Shri Paras S. Savla, AdvocateFor Respondent: Shri M.S. Nethrapal, CIT-DR

Section 143(1)Section 143(13)Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 234CSection 254(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year : 2013-14 M/s Ericsson India Global Vs. Additional Commissioner of Services Private Limited, Income Tax, 18/17, WEA, Pusa Lane, Special Range-3, 4th Floor, Dakha House, Delhi. Karol Bagh, Delhi – 110 005. PAN : AACCE4175D. (Appellant) (Respondent) Appellant by : Shri Paras S. Savla, Advocate (through VC) Respondent by : Shri M.S. Nethrapal, CIT-DR. Date of hearing : 15.12.2025 Date of pronouncement : 12.03.2026 ORDER PER VIKAS AWASTHY, JM:…

SOPHOS TECHNOLOGIES PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 466/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2016-17

Section 115Section 143(3)Section 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 466/Ahd/2025 Assessment Year: 2016-17 Sophos Technologies The DCIT, Private Limited Circle-4(1)(1), Sophos House, Vs Ahmedabad Near Kalgi X Rasta, Gujarat College Road, Ellisbridge, Ahmedabad-380006, Gujarat, India PAN: AACCC7727M (Respondent) (Appellant) Assessee Represented: Shri DhaneshBafna, Shri Amol Mahajan & Ms. Nidhi Agarwal, A.Rs. Revenue Represented: Shri Alpesh Parmar, CIT- DR Date of hearing : 08-01-2026 Date of pronouncement : 29-01-2026 आदेश/…

COLT TECHNOLOGY SERVICES INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the ITA No

ITA 1908/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Apr 2022AY 2012-13

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

…1 ITA No. 536/Del/2015 & 1908/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) I.T.A. No. 536/DEL/2015 (A.Y 2010-11) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1) Barakhamba Road, New Delhi New Delhi PAN No. AACCC3512G (APPELLANT) (RESPONDENT) I.T.A. No. 1908/DEL/2017 (A.Y 2012-13) Colt Technology Services (1) Pvt. Vs DCIT Ltd. 103, Ashoka Estate, Circle 6(1), Room No. 390, Barakhamba Road, C. R. Building New Delhi New Delhi PAN…

M/S COLT TECHNOLOGY SERVICES (I) PVT LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the ITA No

ITA 536/DEL/2015[2010-11]Status: DisposedITAT Delhi13 Apr 2022AY 2010-11

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

SMT. BIRMA DEVI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-2, JAIPUR

In the result, appeal of the assessee is allowed in terms indicated

ITA 678/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Apr 2019AY 2013-14

Bench: The Hearing Of This Appeal.”

For Appellant: Shri S.L. Poddar (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 139(1)Section 139(4)Section 143(3)Section 2(14)(iii)Section 54B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 678/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Birma Devi, I.T.O., Vs. B-21, Jadon Nagar, Near Ward 6(2), Railway Station, Durgapura, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BKCPD 2758 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gup…

DCIT 10(2), MUMBAI vs. UNITED HELICHARTERS P.LTD, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 6917/MUM/2013[2005-06]Status: DisposedITAT Mumbai10 Aug 2016AY 2005-06

Bench: Shri Jason P. Boaz, Am & Shri Sandeep Gosain, Jm Dy. Commissioner Of Income Vs. M/S. United Helicharters Tax-10(2), Pvt Ltd Room No.432, 4Th Floor, 238, Hindustan Ayakar Bhavan, M.K. Road, Khohinoor Complex, Mumbai 400 020 Lbs Marg, Vikhroli (West), Mumbai 400 064. Pan: Aaacu 3352N Appellant .. Respondent

Section 10Section 143(1)Section 40Section 44ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI JASON P. BOAZ, AM AND SHRI SANDEEP GOSAIN, JM Dy. Commissioner of Income Vs. M/s. United Helicharters tax-10(2), Pvt Ltd Room No.432, 4th floor, 238, Hindustan Ayakar Bhavan, M.K. Road, Khohinoor Complex, Mumbai 400 020 LBS Marg, Vikhroli (West), Mumbai 400 064. PAN: AAACU 3352N Appellant .. Respondent Appellant by Shri Neil Philip Respondent by None Date of hearing: 16-05-2016 Date of pronouncement: 10-08-2016 O R D E R PER SANDEEP GOSAIN,JUDICIAL MEMBER: The present appeal has been filed by the Revenue against the order of the learned CIT (A…