223 Taxman 245 (Delhi)(MAG) 2. Manoj Kumar Samdaria v. CIT

52 Taxmann.com 247Supreme Court of India2014#16000 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10(38)

Judgments citing 223 Taxman 245 (Delhi)(MAG) 2. Manoj Kumar Samdaria v. CIT

DCIT, NEW DELHI vs. SHRI FINANCE, NEW DELHI

In the result, the appeal of Revenue is dismissed

ITA 3632/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Apr 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 10(38)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3632/Del/2023, A.Y. 2017-18 Deputy Commissioner of Shri Finance, Income Tax, 4, SCINDIA House, Room No. 1405, Vs. Connaught Place, 14t h Floor,E-2 Block, New Delhi Civic Centre,New Delhi PAN: AACFS9120K (Appellant) (Respondent) Appellant by Shri Naveen Kumar, Advocate Respondent by Mrs. Maninder Kaur, Sr. DR Shri Om Parkash, Sr.DR Date of Hearing 10/01/2025 Date of Pronouncement 09/04/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal of the…

ASSISTANT COMMISSIONER OF INCOME TAX 32(3), MUMBAI vs. SAGAR CONSTRUCTION, MUMBAI

ITA 5270/MUM/2019[2012-13]Status: DisposedITAT Mumbai21 Sept 2021AY 2012-13

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Acit 32(3) M/S Sagar Construction Room No. 732, 7Th Floor, Vs. C-402, Gokul Divine, Irla, S.V. Kautilya Bhavan, Bkc, Road, Vile Parle (W), Bandra (E) Mumbai – 400 051 Mumbai - 400 056 Pan No. Aagfs8539N (Revenue) (Assessee) Assessee By : Shri Vimal Punmiya, A.R Revenue By : Shri Gurbinder Singh, D.R Date Of Hearing : 16/09/2021 Date Of Pronouncement : 21/09/2021

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri Gurbinder Singh, D.R

Section 143(1)Section 143(2)Section 143(3)

…ITA No.5270/Mum/2019 A.Y.2012-13 1 ACIT 32(3) Vs. M/s Sagar Construction IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ACIT 32(3) M/s Sagar Construction Room No. 732, 7th Floor, Vs. C-402, Gokul Divine, Irla, S.V. Kautilya Bhavan, BKC, Road, Vile Parle (W), Bandra (E) Mumbai – 400 051 Mumbai - 400 056 PAN No. AAGFS8539N (Revenue) (Assessee) Assessee by : Shri Vimal Punmiya, A.R Revenue by : Shri Gurbinder Singh, D.R Date of Hearing : 16/09/2021 Date of pronouncement : 21/09/2021 ORDER PER RAVISH SOOD, J.M: The p…

ACIT, NEW DELHI vs. M/S. SHRI FINANCE, NEW DELHI

The appeal of the department stands dismissed

ITA 6064/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Oct 2018AY 2010-11

Bench: Shri N.K.Saini, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Acit Shri Finance Circle-31(1) 4, Scindia House Vs. New Delhi New Delhi Pan : Aacfs9120K Appellant Respondent Revenue By : Shri K. Tiwari, Sr. Dr Assessee By : Shri U.N.Marwah, Ca Date Of Hearing : 25.07.2018 Date Of Pronouncement : 23.10.2018

For Appellant: Shri U.N.Marwah, CAFor Respondent: Shri K. Tiwari, Sr. DR

Section 10(34)Section 10(38)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI N.K.SAINI, HON’BLE VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2010-11 ACIT Shri Finance Circle-31(1) 4, Scindia House Vs. New Delhi New Delhi PAN : AACFS9120K Appellant Respondent Revenue by : Shri K. Tiwari, Sr. DR Assessee by : Shri U.N.Marwah, CA Date of hearing : 25.07.2018 Date of pronouncement : 23.10.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER : This appeal has been preferred by the department against order dated 14.08.2014 passed by the Ld. Commissioner of Income Tax (Appeal…

SHRI KRISHNA SHRIRAM,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 866/DEL/2013[2006-07]Status: DisposedITAT Delhi13 Sept 2018AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 143(3)Section 234BSection 263Section 56Section 69

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘D’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2006-07 Krishna Shriram, D-46, vs. ACIT, Circle 32(1), Malcha Marg, New Delhi. New Delhi. PAN- AABPS 4899L (Appellant) (Respondent) Assessment Year: 2006-07 DCIT, Circle 32(1), vs. Krishna Shriram, D-46, New Delhi. Malcha Marg, New Delhi. (Appellant) (Respondent) Assessee by Sh. Ajay Vohra, Sr. Advocate Sh. Deepesh Jain, C.A. Revenue by Sh. Vijay Verma, CIT/DR Sh. Amit Jain, Sr. DR Date of Hearing 16.08.2018 Date of Pronouncement 13.09.2018 ORDE…

DCIT, NEW DELHI vs. SH. KRISHNA SHRIRAM, NEW DELHI

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

ITA 1417/DEL/2013[2006-07]Status: DisposedITAT Delhi13 Sept 2018AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 143(3)Section 234BSection 263Section 56Section 69

SH. RAKESH KUMAR GUPTA,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal is dismissed

ITA 5845/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Oct 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 133(6)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 5845/Del./2014 Assessment Year: 2010-11 Rakesh Kumar Gupta, vs. Income-tax Officer, 267, Sukhdev Vihar, New Delhi. Ward 37(3), New Delhi PAN – AEKPG6510R (Respondent) (Appellant) Appellant by Sh. KVS Gupta, Advocate Respondent by Sh. Arun Kumar Yadav, Sr. DR Date of Hearing 14.09.2017 Date of Pronouncement 09.10.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)- XXVIII, New Delhi dated 21.08.2014 for the…