332; PCIT v. Smt G Lakshmi Aruna

150 Taxmann.com 107High Court2023#12186 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 153ASection 153CSection 250Section 115BBESection 132(4)Section 139Section 142(1)Section 143(2)
Read the full judgment

Issues it is cited on

section 2(9)purposive interpretationsection 158bdsection 153a(1)(b)section 153c(1)statement under section 132(4)source of sourcesection 292bsection 22block periodsatisfaction notesection 153a(1)

Judgments citing 332; PCIT v. Smt G Lakshmi Aruna

White Orchid Hospitality (P) Ltd, Delhi vs. DCIT, Central Circle-29, Delhi

In the result, the appeal of the assessee is allowed

ITA 5130/DEL/2025[2021-22]Status: DisposedITAT Delhi09 Jan 2026AY 2021-22

Bench: Shri Vimal Kumar & Smt. Renu Jauhriassessment Year : 2021-22 White Orchid Hospitality (P) Ltd., Vs. Dcit, 306, Suneja Tower Ii, Central Circle-29, Distt. Centre, Janakpuri, Delhi. Desu Colony So, West Delhi, New Delhi– 110 058. Pan: Aaccw1923F

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms Amisha S. Gupt, CIT- DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year : 2021-22 White Orchid Hospitality (P) Ltd., Vs. DCIT, 306, Suneja Tower II, Central Circle-29, Distt. Centre, Janakpuri, Delhi. DESU Colony SO, West Delhi, New Delhi– 110 058. PAN: AACCW1923F (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Bindal, CA; Ms Rinky Sharma, ITP & Shri Anmol Jha, Advocate Revenue by : Ms Amisha S. Gupt, CIT- DR Date of Hearing : 17.12.2025 Date of Pronouncement : 09.01.2026 ORDER PER VIMAL KUMAR, JM: The appeal…

Ratna Sagar Pvt Ltd, Delhi vs. DCIT, Central Circle-4, Delhi

In the result, appeals of the Assessee are partly allowed as

ITA 170/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.169 & 170/Del/2025 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Ratna Sagar Pvt. Ltd., Dcit, Gf-10, Virat Bhawan, Mukherjee Nagar, Vs. Central Circle-4, Commercial Complex, Delhi. Jhandewalan Extn., C/O M/S Raj Kumar & Associates, New Delhi. L-7A (Lgf), South Extension, Part-Ii, New Delhi. Pan No.Aaacr1294C अपीलाथ" Appellant ""यथ"/Respondent

Section 132(4)Section 153CSection 65BSection 69ASection 7

…ITA Nos. 169 & 170/DEL/2025 RATNA SAGAR (P) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.169 & 170/Del/2025 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम RATNA SAGAR PVT. LTD., DCIT, GF-10, Virat Bhawan, Mukherjee Nagar, Vs. Central Circle-4, Commercial Complex, Delhi. Jhandewalan Extn., C/o M/s Raj Kumar & Associates, New Delhi. L-7A (LGF), South Extension, Part-II, New Delhi. PAN No.AAACR1294C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Raj Kumar Gupta, CA & Shri J…

Ratna Sagar Pvt Ltd, Delhi vs. DCIT, Central Circle-4, Delhi

In the result, appeals of the Assessee are partly allowed as

ITA 169/DEL/2025[2018-19]Status: DisposedITAT Delhi21 Nov 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.169 & 170/Del/2025 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Ratna Sagar Pvt. Ltd., Dcit, Gf-10, Virat Bhawan, Mukherjee Nagar, Vs. Central Circle-4, Commercial Complex, Delhi. Jhandewalan Extn., C/O M/S Raj Kumar & Associates, New Delhi. L-7A (Lgf), South Extension, Part-Ii, New Delhi. Pan No.Aaacr1294C अपीलाथ" Appellant ""यथ"/Respondent

Section 132(4)Section 153CSection 65BSection 69ASection 7

…ITA Nos. 169 & 170/DEL/2025 RATNA SAGAR (P) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.169 & 170/Del/2025 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम RATNA SAGAR PVT. LTD., DCIT, GF-10, Virat Bhawan, Mukherjee Nagar, Vs. Central Circle-4, Commercial Complex, Delhi. Jhandewalan Extn., C/o M/s Raj Kumar & Associates, New Delhi. L-7A (LGF), South Extension, Part-II, New Delhi. PAN No.AAACR1294C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Raj Kumar Gupta, CA & Shri J…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

332; PCIT v. Smt G Lakshmi Aruna (150 Taxmann.com 107) — Cited in 8 Judgments | BharatTax