292 ITR 11 (SC) T. Ashok Pai v. CIT

145 Taxmann 530High Court#12167 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2018 to 2025.

Judgments citing 292 ITR 11 (SC) T. Ashok Pai v. CIT

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

M/S. Spaze Towers Pvt. Ltd., Gurgaon vs. DCIT, Faridabad

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2045/DEL/2014[2007-08]Status: DisposedITAT Delhi20 Nov 2018AY 2007-08

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTNAT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2044 & 2045/Del/2014 Assessment Years: 2006-07 & 2007-08 M/s. Spaze Towers Pvt. Ltd., Vs. DCIT, Spazedge, Sector -47, Sohna Central Circle-II, Faridabad Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Vs. M/s. Spaze Towers Pvt. Ltd., Central Circle-II, Faridabad Spazedge, Sector -47, Sohna Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) Assessee by Shri Rakesh Arora, CA Department by Shri S.S. Rana, CIT(DR) Date o…

M/S. Spaze Towers Pvt. Ltd., Gurgaon vs. DCIT, Faridabad

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2044/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Nov 2018AY 2006-07

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTNAT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2044 & 2045/Del/2014 Assessment Years: 2006-07 & 2007-08 M/s. Spaze Towers Pvt. Ltd., Vs. DCIT, Spazedge, Sector -47, Sohna Central Circle-II, Faridabad Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Vs. M/s. Spaze Towers Pvt. Ltd., Central Circle-II, Faridabad Spazedge, Sector -47, Sohna Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) Assessee by Shri Rakesh Arora, CA Department by Shri S.S. Rana, CIT(DR) Date o…

DCIT, Faridabad vs. M/S. Spaze Tower Pvt. Ltd., Gurgaon

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2558/DEL/2012[2008-09]Status: DisposedITAT Delhi20 Nov 2018AY 2008-09

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTNAT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2044 & 2045/Del/2014 Assessment Years: 2006-07 & 2007-08 M/s. Spaze Towers Pvt. Ltd., Vs. DCIT, Spazedge, Sector -47, Sohna Central Circle-II, Faridabad Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Vs. M/s. Spaze Towers Pvt. Ltd., Central Circle-II, Faridabad Spazedge, Sector -47, Sohna Road, Gurgaon PAN :AACCK8088R (Appellant) (Respondent) Assessee by Shri Rakesh Arora, CA Department by Shri S.S. Rana, CIT(DR) Date o…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2204/DEL/2016[2004-05]Status: DisposedITAT Delhi26 Feb 2018AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No. 2201/Del/2016 : Asstt. Year : 2001-02 ITA No. 2202/Del/2016 : Asstt. Year : 2002-03 ITA No. 2203/Del/2016 : Asstt. Year : 2003-04 ITA No. 2204/Del/2016 : Asstt. Year : 2004-05 Accurate Transformers Ltd., Vs DCIT, 8, Local Shopping Centre, 2nd /3rd Central Circle-22(New CC-28), Floor, Vardhman Siddarth Plaza, New Delhi Savita Vihar, Delhi-110092 (APPELLANT) (RESPONDENT) PAN/GIR No. AACCA7126L Assessee by : Sh. Amit Goyal , CA & Sh. Nipun Mittal, CA Revenue by : Sh. S. R. Senapati, S…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2203/DEL/2016[2003-04 (F.Y. 2002-03)]Status: DisposedITAT Delhi26 Feb 2018

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No. 2201/Del/2016 : Asstt. Year : 2001-02 ITA No. 2202/Del/2016 : Asstt. Year : 2002-03 ITA No. 2203/Del/2016 : Asstt. Year : 2003-04 ITA No. 2204/Del/2016 : Asstt. Year : 2004-05 Accurate Transformers Ltd., Vs DCIT, 8, Local Shopping Centre, 2nd /3rd Central Circle-22(New CC-28), Floor, Vardhman Siddarth Plaza, New Delhi Savita Vihar, Delhi-110092 (APPELLANT) (RESPONDENT) PAN/GIR No. AACCA7126L Assessee by : Sh. Amit Goyal , CA & Sh. Nipun Mittal, CA Revenue by : Sh. S. R. Senapati, S…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2202/DEL/2016[2002-03]Status: DisposedITAT Delhi26 Feb 2018AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No. 2201/Del/2016 : Asstt. Year : 2001-02 ITA No. 2202/Del/2016 : Asstt. Year : 2002-03 ITA No. 2203/Del/2016 : Asstt. Year : 2003-04 ITA No. 2204/Del/2016 : Asstt. Year : 2004-05 Accurate Transformers Ltd., Vs DCIT, 8, Local Shopping Centre, 2nd /3rd Central Circle-22(New CC-28), Floor, Vardhman Siddarth Plaza, New Delhi Savita Vihar, Delhi-110092 (APPELLANT) (RESPONDENT) PAN/GIR No. AACCA7126L Assessee by : Sh. Amit Goyal , CA & Sh. Nipun Mittal, CA Revenue by : Sh. S. R. Senapati, S…

Accurate Transformers Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2201/DEL/2016[2001-02]Status: DisposedITAT Delhi26 Feb 2018AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Amit Goyal , CA &For Respondent: Sh. S. R. Senapati, Sr. DR
Section 132Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No. 2201/Del/2016 : Asstt. Year : 2001-02 ITA No. 2202/Del/2016 : Asstt. Year : 2002-03 ITA No. 2203/Del/2016 : Asstt. Year : 2003-04 ITA No. 2204/Del/2016 : Asstt. Year : 2004-05 Accurate Transformers Ltd., Vs DCIT, 8, Local Shopping Centre, 2nd /3rd Central Circle-22(New CC-28), Floor, Vardhman Siddarth Plaza, New Delhi Savita Vihar, Delhi-110092 (APPELLANT) (RESPONDENT) PAN/GIR No. AACCA7126L Assessee by : Sh. Amit Goyal , CA & Sh. Nipun Mittal, CA Revenue by : Sh. S. R. Senapati, S…

292 ITR 11 (SC) T. Ashok Pai v. CIT (145 Taxmann 530) — Cited in 8 Judgments | BharatTax