(4) CIT v. Sikka Overseas (P) Ltd.

328 ITR 641High Court#20512 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 133(6)Section 143(3)Section 68Section 115BBESection 142(1)Section 143(3A)Section 143(3B)Section 150

Judgments citing (4) CIT v. Sikka Overseas (P) Ltd.

M/S Stanford Developers, Neemrana Alwar vs. Income Tax Officer, Behror

In the result, the appeal filed by the assessee is partly allowed

ITA 405/JPR/2025[2018-19]Status: DisposedITAT Jaipur10 Sept 2025AY 2018-19

Bench: Him.

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Mrs. Alka Gautam, CIT- DR a
Section 115BSection 142(1)Section 143(1)Section 143(3)Section 68

…Text Hundred India (P) Ltd (239 CTR 263 (Delhi) Where the Tribunal found that CIT(A) had wrongly treated papers filed by assessee as new evidence, said finding was finding of fact and could not be said to be perverse. (4) CIT Vs. Sikka Overseas (P) Ltd (2010 328 ITR 641(Delhi) Once it is found that party intending to lead evidence before Tribunal for first time was prevented by sufficient cause to lead such an evidence and that said evidence would have material bearing on issue and ends of justice demanded admission of such an evidence, Tribunal could pass an order to that effect. (5) Ram Prasad Sharma Vs. CIT (…

Venkateshwara Wires Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is allowed

ITA 322/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2024AY 2018-19

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 133(6)Section 142(1)Section 143(3)Section 68Section 801ASection 80I

…Text Hundred India (P) Ltd (239 CTR 263 (Delhi) Where the Tribunal found that CIT(A) had wrongly treated papers filed by assessee as new evidence, said finding was finding of fact and could not be said to be perverse. (4) CIT Vs. Sikka Overseas (P) Ltd (2010 328 ITR 641(Delhi) Once it is found that party intending to lead evidence before Tribunal for first time was prevented by sufficient cause to lead such an evidence and that said evidence would have material bearing on issue and ends of justice demanded admission of such an evidence, Tribunal could pass an order to that effect. 32 Venkateshwara Wires Pvt. L…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…n followed by the Hon’ble Delhi High Court in the following case laws: " CIT Vs Oasis Hospitalities (P.) Ltd. 333 ITR 119 " CIT Vs Winstral Petrochemicals (P) Ltd. 330 ITR 603 " CIT Vs Kamdhenu Steel and Alloys Ltd. 248 CTR 33 " CIT Vs Sikka Overseas (P) Ltd. 328 ITR 641 " CIT Vs Jagat Diagnositc (P) Ltd. in ITA 267/2010 (Dated 10.9.2010) " CIT Vs Raghvi Finance in ITA 1264/2010 (Dated 31.8.2010) " Ultratech Finance & Co. Ltd. in ITA 1122/2010 (Dated 12.8.2010) " CIT vs. Suntech Vision Ltd. in ITA No. 436/2010 ( Del.) " CIT vs. JVD Leasing and Finance Pvt. Ltd. in ITA No. 567/2010 (Del.) " CIT Vs Intex Technology…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…n followed by the Hon’ble Delhi High Court in the following case laws: " CIT Vs Oasis Hospitalities (P.) Ltd. 333 ITR 119 " CIT Vs Winstral Petrochemicals (P) Ltd. 330 ITR 603 " CIT Vs Kamdhenu Steel and Alloys Ltd. 248 CTR 33 " CIT Vs Sikka Overseas (P) Ltd. 328 ITR 641 " CIT Vs Jagat Diagnositc (P) Ltd. in ITA 267/2010 (Dated 10.9.2010) " CIT Vs Raghvi Finance in ITA 1264/2010 (Dated 31.8.2010) " Ultratech Finance & Co. Ltd. in ITA 1122/2010 (Dated 12.8.2010) " CIT vs. Suntech Vision Ltd. in ITA No. 436/2010 ( Del.) " CIT vs. JVD Leasing and Finance Pvt. Ltd. in ITA No. 567/2010 (Del.) " CIT Vs Intex Technology…

(4) CIT v. Sikka Overseas (P) Ltd. (328 ITR 641) — Cited in 4 Judgments | BharatTax