261/398\nITR 182 (Guj.) 2017 SCC OnLine Guj 2651 and Pr. CIT v. Andrew\nTelecommunications (P.) Ltd.

2018 SCC OnLine BOM 21360Reported decision2018#12378 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 143(3)Section 144C(1)Section 10(3) (Black Money Act)Section 115C Section 132(1)Section 144B Section 144B(1)Section 144C

Issues it is cited on

section 144b(1)undisclosed foreign income and assets section 144c(2)section 6(1)section 144c(15)(b)section 144c(15)section 245d(4)section 245d section 245 eligible assessee section 144c(1)section 292b

Judgments citing 261/398\nITR 182 (Guj.) 2017 SCC OnLine Guj 2651 and Pr. CIT v. Andrew\nTelecommunications (P.) Ltd.

Sumitomo Corporation India Pvt Ltd, Delhi vs. DCIT, Circle-22(2), Delhi

In the result, the appeals of the assessee are partly allowed as indicated above and the stay application is dismissed as infructuous

ITA 4400/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Apr 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2020-21 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent It(Tp) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent

Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 154Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER Assessment Year 2020-21 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS1887M Appellant Respondent IT(TP) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS18…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 | Damandeep Kaur | The ACIT | House No. 2368., Phase X, Mohali | Central Circle-2, Chandigarh | Punjab-160055 | बंनाम | प्रत्यक्षती / Respondent | स्थायी लेखा सं./PAN NO: ALCPK6320J | अपीलार्थी/Appellant | निर्धिरिती की ओर से/A…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 | Damandeep Kaur | बनाम | The ACIT | House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh | Punjab-160055 | | | स्थायी लेखा सं./PAN NO: ALCPK6320J | | | अपीलार्थी/Appellant | | प्रत्यर्थी / Respondent |…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 899 To 902/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 Damandeep Kaur बनाम The ACIT House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 "ायी लेखा सं./PAN NO: ALCPK6320J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Agg…

Damandeep Kaur, Mohali vs. Assistant Commissioner of Income Tax (Central Circle-2), Chandigarh

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 899 Tο 902/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 | Damandeep Kaur | बनाम | The ACIT | | House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh | | Punjab-160055 | | | | स्थायी लेखा सं./PAN NO: ALCPK6320J | | | | अपीलार्थी/ Appellant | प्रत्यर्थी / Respondent |…

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…ITA 52/2023 & other connected matters Page 1 of 74 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 28 August 2024 Judgment pronounced on: 02 September 2024 + ITA 52/2023 & CM APPL. 3673/2023 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Advocate. versus SUMITOMO CORPORATION INDIA (P) LTD......Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani & Mr. Jainender Singh Kataria, Advs + ITA 451/20…

The Pr. Commissioner of Income Tax -6 vs. Maruti Suzuki India Ltd

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

The Pr. Commissioner of Income Tax -6 vs. Microsoft India ( R & D) Pvt. Ltd

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA