360 ITR 44 (Del) CIT v. New Delhi Television Ltd.

236 CTR 476High Court2010#8507 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 10(37)Section 143(3)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergerenhanced compensationsection 197

Judgments citing 360 ITR 44 (Del) CIT v. New Delhi Television Ltd.

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

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

Section 143(3)Section 263

…ages 339 v) 341 ITR 166 (Del) CIT vs. Leisure Wear Exports Ltd. vi) 212 Taxman 184 (Del) CIT vs. Vodafone Essar South Ltd. vii) 341 ITR 180 (Del) CIT vs. Hindustan Marketing and Advertising Co. Ltd. viii) 360 ITR 44 (Del) CIT vs. New Delhi Television Ltd. ix) 236 CTR 476 (Del), CIT vs. Vikas Polymers “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrar…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…ages 339 v) 341 ITR 166 (Del) CIT vs. Leisure Wear Exports Ltd. vi) 212 Taxman 184 (Del) CIT vs. Vodafone Essar South Ltd. vii) 341 ITR 180 (Del) CIT vs. Hindustan Marketing and Advertising Co. Ltd. viii) 360 ITR 44 (Del) CIT vs. New Delhi Television Ltd. ix) 236 CTR 476 (Del), CIT vs. Vikas Polymers “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrar…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…ages 339 v) 341 ITR 166 (Del) CIT vs. Leisure Wear Exports Ltd. vi) 212 Taxman 184 (Del) CIT vs. Vodafone Essar South Ltd. vii) 341 ITR 180 (Del) CIT vs. Hindustan Marketing and Advertising Co. Ltd. viii) 360 ITR 44 (Del) CIT vs. New Delhi Television Ltd. ix) 236 CTR 476 (Del), CIT vs. Vikas Polymers “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrar…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…ages 339 v) 341 ITR 166 (Del) CIT vs. Leisure Wear Exports Ltd. vi) 212 Taxman 184 (Del) CIT vs. Vodafone Essar South Ltd. vii) 341 ITR 180 (Del) CIT vs. Hindustan Marketing and Advertising Co. Ltd. viii) 360 ITR 44 (Del) CIT vs. New Delhi Television Ltd. ix) 236 CTR 476 (Del), CIT vs. Vikas Polymers “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrar…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…ages 339 v) 341 ITR 166 (Del) CIT vs. Leisure Wear Exports Ltd. vi) 212 Taxman 184 (Del) CIT vs. Vodafone Essar South Ltd. vii) 341 ITR 180 (Del) CIT vs. Hindustan Marketing and Advertising Co. Ltd. viii) 360 ITR 44 (Del) CIT vs. New Delhi Television Ltd. ix) 236 CTR 476 (Del), CIT vs. Vikas Polymers “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrar…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…ages 339 v) 341 ITR 166 (Del) CIT vs. Leisure Wear Exports Ltd. vi) 212 Taxman 184 (Del) CIT vs. Vodafone Essar South Ltd. vii) 341 ITR 180 (Del) CIT vs. Hindustan Marketing and Advertising Co. Ltd. viii) 360 ITR 44 (Del) CIT vs. New Delhi Television Ltd. ix) 236 CTR 476 (Del), CIT vs. Vikas Polymers “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrar…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

…ages 339 v) 341 ITR 166 (Del) CIT vs. Leisure Wear Exports Ltd. vi) 212 Taxman 184 (Del) CIT vs. Vodafone Essar South Ltd. vii) 341 ITR 180 (Del) CIT vs. Hindustan Marketing and Advertising Co. Ltd. viii) 360 ITR 44 (Del) CIT vs. New Delhi Television Ltd. ix) 236 CTR 476 (Del), CIT vs. Vikas Polymers “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrar…

GENUS POWER INFRASTRUCTURES LIMITTED,NOIDA vs. PR. COMMISSIONER OF INCOME TAX(CENTERAL), LUCKNOW

ITA 74/LKW/2022[2016-17]Status: DisposedITAT Lucknow18 Mar 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Respondent byFor Respondent: Shri Praveen Kumar, Adv
Section 143(3)Section 263Section 35

…s factually incorrect, the Ld. AR submitted. Inter alia, the Ld. AR relied upon the decisions in CIT vs. Max India Limited 295 ITR 282 (S.C.); CIT vs. Sunbeam Auto Limited 332 ITR 167 (Del.); CIT vs. Anil Kumar Sharma 335 ITR 83 (Del.); CIT vs. Vikas Polymers 236 CTR 476/194 Тахтап 57; Hari Iron Trading Company vs. CIT, 263 ITR437 (P&H); Malabar Industrial Co. Ltd. vs.CIT,243 ITR 83(S.C.); CIT vs. Hindustan Coca-Cola Beverages (P) Ltd. 331 ITR 192 (Del.); CIT vs. International Travel House Lid. 194 Тахтап 324; CIT vs. DLF Power Limited 329 ITR 289 (Del.); CIT vs. Eicher Limited 294 ITR 310 (Del.) CIT vs. Ashish R…

JUBILANT PHARMOVA LIMITED (ERSTWHILE JUBILANT LIFE SCIENCES LIMITED),GAJRAULA vs. PR. CIT BAREILLY , UTTAR PRADESH

In the result, appeal of the assessee is dismissed

ITA 1071/DEL/2022[2016-17]Status: DisposedITAT Delhi11 May 2023AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. N.K Choudhryjubilant Pharmova Limited Vs. The Pr. Cit, (Erstwhile Jubilant Life Bareilly, Sciences Limited) Uttar Pradesh 244 001 Bhartiagram, Gajraula Jyotiba Phoolay Nagar, Amroha, Up – 244 223 Pan No. Aabcv 0200 H (Appellant) (Respondent) Assessee By Shri K.M Gupta, Adv. Ms. Shruti Khimta, Ar Revenue By Mohd. Gayasuddin Ansari, Cit-D.R. Date Of Hearing: 06.03.2023 Date Of Pronouncement: 11.05.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.03.2022 Of The Pr. Commissioner Of Income Tax (Appeals)-Bareilly Relating To Assessment Year 2016-17. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :- Jubilant Pharmova Limited Vs. Pcit 2 3. The Assessee Is A Company Stated To Be Engaged In The Business Of Manufacturing & Sale Of Chemicals, Chemical Intermediates, Active Pharmaceutical Ingredients & Generation Of Power. The Assessee Filed Its Return Of Income For A.Y 2016-17 On 28.11.2016 Declaring Total Of Income At Rs. 54,63,38,840/-. The Case Of The Assessee Was Selected For Scrutiny & Thereafter Assessment Was Framed U/S. 143(3) R.W.S. 144C(3) Vide Order Dated 17.02.2020 & The Total Income Was Determined At Rs. 95,52,38,865/-.

Section 143Section 143(3)Section 263

…resaid contentions he placed reliance on the decision rendered by Hon’ble Delhi High Court in the case CIT vs. Sunbeam Auto Ltd. reported in 189 Taxman Jubilant Pharmova Limited vs. PCIT 7 436 (Delhi), and Delhi High Court in the case of Vikas Polymers [2010] 236 CTR 476 (Delhi) and other decisions cited in his synopsis. 9. He thereafter submitted that the revisionary proceedings u/s. 263 have been invoked in respect of deduction of provision for bad debts which were written back amounting of Rs. 38,18,704/- from the total income of the assessee in the year under consideration on the presumption that no enquirie…

DELHIVERY PVT. LTD.,NEW DELHI vs. PR, CIT-3, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1036/DEL/2021[2015-16]Status: DisposedITAT Delhi16 Mar 2023AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. Cit-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (Appellant) (Respondent) Pan No. Aapcs9575E Assessee By : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, Ar Revenue By : Sh. M. Baranwal, Cit Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 16.03.2023

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. M. Baranwal, CIT DR
Section 143(3)Section 14ASection 201Section 263Section 37Section 37(1)

…expenses belonged to which year. Thus, from the above facts on record, it is clearly evident that the proper enquiry was done by the AO on this issue. 17. Reliance is being placed on the judgment of Hon’ble Delhi High Court in case of CIT vs. Vikas Polymers 236 CTR 476 (Del) wherein it was held that “13. It is also trite that there is a fine though suhtle distinction between "lack of inquiry" and "inadequate inquiry". It is only in cases of "lack of inquiry" that the Commissioner is empowered to exercise his revisional powers by 10 Delhivery Pvt. Ltd. calling for and examining the records of any proceedings und…

CYGNUS VANIJYA PRIVATE LIMITED ,KOLKATA vs. I.T.O.,WARD-11(4), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 361/KOL/2020[2015-16]Status: DisposedITAT Kolkata09 May 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 26Section 263

…same is factually incorrect. Reliance as placed on the following decisions:- (i) CIT Vs. Max India Ltd., 295 ITR 282 (S.C.); (ii) CIT Vs. Sunbeam Auto Ltd. 332 ITR 167 (Del.); (iii) CIT Vs. Anil Kumar Sharma, 335 ITR 83 (Del); (iv) CIT Vs. Vikas Polymers, 236 CTR 476/194 Taxman 57; (v) Hari Iron Trading Co. Vs. CIT, 263 ITR 437 (P&H); (vi) Malabar Industrial Co, Ltd. Vs. CIT, 243 ITR 83 (S.C.); (vii) CIT Vs, Hindustan Coca Cola Beverages (P) Ltd. 331 ITR 192(Del.); (viii) CIT Vs. International Travel House Ltd., 194 Taxman 324; (ix) CIT Vs. DLF Power Ltd., 329 ITR 289(Del.); (x) CIT Vs. Eicher Ltd., 294…

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…IT wrongly exercised the powers by recourse to section 263. CIT vs. Development Credit Bank Ltd. (2010) 323 ITR 206 / 40 DTR 61 (Bom.) 22.2 Mere lack of inquiry by Assessing Officer not sufficient for revision under section 263. CIT vs. Vikas Polymers (2010) 236 CTR 476 / 47 DTR 348 / 194 Taxman 57 (Delhi) 22.3 Non–Examination of issue by Assessing Officer does not per se make assessment order prejudicial to interest of revenue for revision under section 263.. Institute of Chartered Accountants of India vs. DIT (2011) 50 DTR 409 (Delhi)(Trib.) 22.4 Order under section 263 passed by the CIT setting aside the asse…

ESSAR CAPITAL LTD,MUMBAI vs. PR CIT 6, MUMBAI

In the result the appeal of the assessee is allowed

ITA 3759/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13 M/S. Vajresh Consultants Prcit 6, Ltd. (Earlier Known As Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 Pan: Aabce 7257R (Appellant) (Respondent) Present For: Assessee By : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue By : Shri R. Manjunatha Swamy, D.R. Date Of Hearing : 23.10.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishant Thakkar, A.R. &For Respondent: Shri R. Manjunatha Swamy, D.R
Section 143(3)Section 263

…into error by not noticing relevant fact as to when business of firm became business of company and consequently, it failed to appreciate that even that had no bearing as far as relevant assessment year was concerned - Held, yes." vi) CIT vs. Vikas Polymers 236 CTR 476 (Delhi High Court) ",....,If an Income-tax Officer acting in accordance with law makes a certain assessment, the same cannot be branded as "erroneous" by the Commissioner simply because, according to him, the order should have been written differently or more elaborately. The Section does not visualize the substitution of the judgment of the Comm…