255 ITR 147 (SC); and Britannia Industries Ltd. v. CIT

148 Taxmann 468Supreme Court of India2005#19182 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 45 Section 48 Section 49(4)Section 54F Section 56(2)(vii)(c)Section 143(3)

Issues it is cited on

prescribed company india

Judgments citing 255 ITR 147 (SC); and Britannia Industries Ltd. v. CIT

DCIT Central Circle 05, Delhi vs. Deepak Kothari, Kanpur

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

ITA 1834/DEL/2021[20017-18]Status: DisposedITAT Delhi06 Aug 2025

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 143(3)Section 49(4)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Deepak Kothari, vs. ACIT, Central Circle – 5, 24/19, The Mall Kanpur, New Delhi. Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) ACIT, Central Circle – 5, vs. Deepak Kothari, New Delhi. 24/19, The Mall Kanpur, Kanpur – 208 011 (Uttar Pradesh). (PAN : AAYPK6101C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 05.06.2025…

Deepak Kathari, Kanpur vs. ACIT, CC-5, New Delhi

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

ITA 1205/DEL/2021[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 143(3)Section 49(4)Section 56(2)(vii)

Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai vs. Astrotech Steels Private Limited, Chennai

The appeal stand dismissed in terms of our above order

ITA 1150/CHNY/2023[2018]Status: DisposedITAT Chennai03 Jul 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1150/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) Dcit M/S Astrotech Steels Private Limited बनाम/ Corporate Circle-1(1) 19, Ii Floor, Right Wing, Ghatala Towers, Chennai. Avenue Road, Nungambakkam Vs. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakca-0128-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P. Sajit Kumar (Jcit)- Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri T. Vasudevan (Advocate) -Ld. Ar सुनवाईकीतारीख/Date Of Final Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R

For Appellant: Shri P. Sajit Kumar (JCIT)- Ld. Sr. DRFor Respondent: Shri T. Vasudevan (Advocate) -Ld. AR

Section 10ASection 143(1)Section 154

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा" एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1150/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) DCIT M/s Astrotech Steels Private Limited बनाम/ Corporate Circle-1(1) 19, II Floor, Right Wing, Ghatala Towers, Chennai. Avenue Road, Nungambakkam Vs. Chennai-34. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAKCA-0128-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri P.…

Shibir India Limited, Kolkata vs. DCIT, Circle-1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1688/KOL/2016[2007-08]Status: DisposedITAT Kolkata14 Mar 2018AY 2007-08

Bench: Shri P.M. Jagtap & Shri A.T. Varkey

…I.T.A. No. 1688/KOL./2016 Assessment year: 20072008 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri A.T. Varkey, Judicial Member I.T.A. No. 1688/KOL/ 2016 Assessment Year: 2007-2008 Shibir India Limited,...........................................................Appellant 25, Princep Street, Kolkata-700 072 [PAN: AAHCS 5421 K] -Vs.- Deputy Commissioner of Income Tax,...............................Respondent Circle-1, Kolkata, P-7, Chowringhee Square, Aayakar Bhawan, Kolkata-700 069 Appearances by: Shri Subash Agarwal, Advocate, f…