4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT

153 ITD 348Income Tax Appellate Tribunal2015#16866 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Also reported as

95 Taxmann.com 76

Sections most often in play

Section 200ASection 206CBSection 234ESection 250

Issues it is cited on

section 200a(1)section 200asection 234esection 200appeal before cit(a)section 20section 234first appealsection 23reasonable causecondonation of delayappeal before the tribunal

Judgments citing 4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT

PASCHION RESTAURANTS PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

The appeal of the assessee is dismissed

ITA 4335/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Nov 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Years: 2013-14]

Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Years: 2013-14] Paschion Restaurants Pvt. The ACIT, CPC-TDS, Ltd., GF-2, D-2, Southern Ghaziabad Park, Saket, New Delhi- Vs. 110017 PAN: AAFCP0487L TAN: DELP15579E (Appellant) (Respondent) Assessee by None Department Shri Khitesh Gupta, Sr. DR by Date of Hearing 26/11/2025 Date of Pronouncement 26/11/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax(Appeals) [CIT(A)] Nation…

PASCHION RESTAURANTS PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result all the appeals filed by the assessee are dismissed

ITA 4334/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Nov 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4331 to 4334/Del/2025 [Assessment Years: 2013-14 AND 2014-15] Paschion Restaurants Pvt. The ACIT, CPC-TDS, Ltd., Ghaziabad. GF-2, D-2, Southern Park, Vs. Saket, New Delhi-110017. PAN: AAFCP0487L (Appellant) (Respondent) Assessee by None Department Shri Khitesh Gupta, Sr. DR by Date of Hearing 25/11/2025 Date of Pronouncement 27/11/2025 O R D E R PER MANISH AGARWAL, AM: These four appeals filed by the assessee are against the separate orders of ld. Com…

PASCHION RESTAURANTS PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSION OF INCOME TAX, GHAZIABAD

In the result all the appeals filed by the assessee are dismissed

ITA 4333/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Nov 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…) 4 IT No.4331 to 4334/Del/2025 2. Collector, Land Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) 3. Senior Bhosale Estate (HUF) v. ACIT (2019) 111 taxmann.com 180 (Bom) – 4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT (2015) 153 ITD 348 (Del-Trib) 5. Venus Remedies Ltd. v. ACIT (2018) 95 taxmann.com 76 (Chandigarh-Trib 5.1 It is thus requested that the delay may please be condoned and the appeal be admitted for adjudication on merits. 6. Per contra, ld. Sr. DR opposed the condonation of delay and submits that the assessee is habitual defaulter and stated that even the appeal wer…

PASCHION RESTAURANTS PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result all the appeals filed by the assessee are dismissed

ITA 4332/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Nov 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4331 to 4334/Del/2025 [Assessment Years: 2013-14 AND 2014-15] Paschion Restaurants Pvt. The ACIT, CPC-TDS, Ltd., Ghaziabad. GF-2, D-2, Southern Park, Vs. Saket, New Delhi-110017. PAN: AAFCP0487L (Appellant) (Respondent) Assessee by None Department Shri Khitesh Gupta, Sr. DR by Date of Hearing 25/11/2025 Date of Pronouncement 27/11/2025 O R D E R PER MANISH AGARWAL, AM: These four appeals filed by the assessee are against the separate orders of ld. Com…

PASCHION RESTAURANTS PRIVATE LIMITED,NEW DELHI vs. ASSISSTANT COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result all the appeals filed by the assessee are dismissed

ITA 4331/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Nov 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwalita No. 4331 To 4334/Del/2025 [Assessment Years: 2013-14 & 2014-15]

Section 200ASection 200A(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4331 to 4334/Del/2025 [Assessment Years: 2013-14 AND 2014-15] Paschion Restaurants Pvt. The ACIT, CPC-TDS, Ltd., Ghaziabad. GF-2, D-2, Southern Park, Vs. Saket, New Delhi-110017. PAN: AAFCP0487L (Appellant) (Respondent) Assessee by None Department Shri Khitesh Gupta, Sr. DR by Date of Hearing 25/11/2025 Date of Pronouncement 27/11/2025 O R D E R PER MANISH AGARWAL, AM: These four appeals filed by the assessee are against the separate orders of ld. Com…

4. Kaushalya Infrastructure Development Corporation Ltd. v. ACIT (153 ITD 348) — Cited in 5 Judgments | BharatTax