392/215 Taxman 28/354 ITR 536 (Delhi), and BPTP Ltd. v. Pr.CIT

421 ITR 59High Court2020#17901 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2022 to 2025.

Issues it is cited on

Judgments citing 392/215 Taxman 28/354 ITR 536 (Delhi), and BPTP Ltd. v. Pr.CIT

Jivaram Magaji Chaoudhary, Pune vs. ACIT, Circle 7, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1392/PUN/2024[2012-13]Status: DisposedITAT Pune25 Mar 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1392/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Jivaram Magaji Chaoudhary, Vs. Acit, Circle-7, Pune. Plot No.4, Road No.5, Snehdeep Palace, Tingrenagar, Pune- 411032. Pan : Aalpc3973B Appellant Respondent Assessee By : Shri V. L. Jain Revenue By Shri Uma Shankar Prasad : Date Of Hearing : 26.12.2024 Date Of Pronouncement : 25.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. There Is A Delay Of 48 Days In Filing Of The Present Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable

For Appellant: Shri V. L. Jain
Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 68Section 69BSection 69C

…DTR 433 (Bom). (iv) PCIT vs. Sun Corporation, 419 ITR 414 (Guj). (v) Dempo Brothers Pvt. Ltd. vs. ACIT, 403 ITR 196 (Bom). (vi) Purity Tech Textile vs. ACIT, 325 ITR 459 (Bom). (vii) Royal Infrastructure vs. DCIT, 425 ITR 491 (Guj). (viii) BPTP Ltd. vs. PCIT, 421 ITR 59 (Delhi). 7. Ld. DR appearing from the side of the Revenue relied on the orders passed by subordinate authorities and requested to confirm the same. 8. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. In this regard, we find that the assessee has challeng…

Ramanathan Adaikalavan, Coimbatore, Tamil Nadu vs. The Income Tax Officer, National Faceless Assessment Centre, New Delhi

In the result, the appeal of the assessee is allowed

ITA 557/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Dec 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./ Ita No.557/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2014-15 Ramanathan Adaikalavan, Deputy Commissioner Of Income Tax, No.80, Ansari Street, Ram Nagar, Non-Corporate Circle-2, Coimbatore-641009. Coimbatore [Pan: Aanpa6846P] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri P.M.Kathir, Advocate. प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुिवाई की तारीख/Date Of Hearing : 05.11.2024 घोर्णा की तारीख /Date Of Pronouncement : 06.12.2024 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 143(3)Section 147Section 148Section 250Section 55A

…C Corporation 371 ITR 81 (Delhi) HCL Technologies Limited Vs DCIT 397 ITR 469 (Delhi) Oracle India (P) Limited Vs ACIT 397 ITR 480(Delhi) Rajbhushan Omprakash Dixit Vs DCIT 416 ITR 89 (Bombay) Anand Developers Vs ACIT 425 ITR 261 (Bombay) BPTP Limited Vs PCIT 421 ITR 59 (Delhi) Dell India (P) Limited Vs JCIT 432 ITR 212 (Karnataka) ITO Vs Ramachandra Raman – Co > No. 58/Chny/2018 (ITA No.124/Ch ny/2018) M/s. Star Plastics Vs DCIT – ITA No. 707/Chny/2023. 6.0 The central theme thus emanating from the all the above judicial pronouncements, principally led by Hon’ble Apex Court in its decision of Kelvinator of India…

392/215 Taxman 28/354 ITR 536 (Delhi), and BPTP Ltd. v. Pr.CIT (421 ITR 59) — Cited in 5 Judgments | BharatTax