43/387 ITR 416 (Delhi) and CIT v. Software Consultants

2012 SCC OnLine DEL 316Reported decision2012#17223 most cited

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

Sections most often in play

Section 143(3)Section 147 Section 148 Section 10(38)Section 139(1)Section 143(1)Section 143(2)Section 143(3A)

Issues it is cited on

income escaping assessment section 148a(b)section 148a service of notice entry operator escapement of income reason to believe addition u/s 68 accommodation entry notice under section 148 reassessment proceedings salary

Judgments citing 43/387 ITR 416 (Delhi) and CIT v. Software Consultants

ACIT, NEW DELHI vs. VRINDA FARMS PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue as well as cross objections of the assessee are dismissed

ITA 4849/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Oct 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Acit, Central Circle 4, Vs. Vrinda Farms Private Limited, New Delhi. 43, Community Centre, Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (Pan : Aaacv0355L) Co Nos.13 & 19/Del/2025 (In Ita No.4849/Del/2024) (Assessment Year: 2016-17) Vrinda Farms Private Limited, Vs. Acit, Central Circle 4, 43, Community Centre, New Delhi. Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (Pan : Aaacv0355L) (Appellant) (Respondent) Assessee By : Shri Biren Shah, Ca Revenue By : Shri Dheeraj Kumar Jain, Sr. Dr Date Of Hearing : 02.09.2025 Date Of Order : 29.10.2025 Order Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [“Ld. Cit(A)”, For Short]

For Appellant: Shri Biren Shah, CAFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR

Section 132(4)Section 133(6)Section 68

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ACIT, Central Circle 4, vs. Vrinda Farms Private Limited, New Delhi. 43, Community Centre, Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (PAN : AAACV0355L) CO Nos.13 & 19/Del/2025 (in ITA No.4849/DEL/2024) (Assessment Year: 2016-17) Vrinda Farms Private Limited, vs. ACIT, Central Circle 4, 43, Community Centre, New Delhi. Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (PAN : AAACV0355L) (APPELLANT) (RESPONDENT) ASS…

MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT (THIRD MEMBER), SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2012-13] Mahesh Kumar, vs ITO, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. PAN-AOOPK6335A APPELLANT RESPONDENT Appellant by Shri Neeraj Mangla, CA Respondent by Shri Krishna K. Ramawat, Sr. DR Date of Hearing 06.08.2025 Date of Pronouncement 06.08.2025 ORDER PER MAHAVIR SINGH, V.P. : This appeal by the assessee is arising out of the order of Ld. Commissioner of Income Tax (Appea…

MARVELOUS CEMENT PRIVATE LIMITED ,NEW DELHI vs. NATIONAL E-ASSESSMENT CENTRE, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 4100/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: Ms.Madhumita Roy & Shri Manish Agarwal

Section 139(1)Section 143(3)Section 147Section 148Section 250

…ITA No.4099 & 4100/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI "E" BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4099/Del/2024 [Assessment Year : 2012-13] Marvellous Cement Pvt.Ltd., Flat No.305, 3rd Floor, Bakshi House, 40-41 Nehru Place, New Delhi-110019. PAN-AAECM9931F APPELLANT VS Income Tax Officer, Ward-16(4), New Delhi RESPONDENT ITA No.4100/Del/2024 [Assessment Year : 2018-19] Marvellous Cement Pvt.Ltd., Flat No.305, 3rd Floor, Bakshi House, 40-41 Nehru Place, New Delhi-110019. PAN-AAECM9931F APPELLANT VS National e-Assessment Centr…

MARVELOUS CEMENT PRIVATE LIMITED ,NEW DELHI vs. INCOME TAX OFFICER WARD 16(4), NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 4099/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Ms.Madhumita Roy & Shri Manish Agarwal[Assessment Year : 2012-13] Marvellous Cement Pvt.Ltd., Vs Income Tax Officer, Flat No.305, 3Rd Floor, Ward-16(4), Bakshi House, 40-41 Nehru New Delhi Place, New Delhi-110019. Pan-Aaecm9931F Appellant Respondent [Assessment Year : 2018-19] Marvellous Cement Pvt.Ltd., Vs National E-Assessment Flat No.305, 3Rd Floor, Centre, New Delhi Bakshi House, 40-41 Nehru Place, New Delhi-110019. Pan-Aaecm9931F Appellant Respondent Appellant By Shri Ashwani Kumar, Ca & Shri Ankur Agarwal, Ca Respondent By Shri Virender Kumar Singh, Sr.Dr Date Of Hearing 05.05.2025 Date Of Pronouncement 30.06.2025 Order Per Manish Agarwal, Am : Both The Captioned Appeals Are Filed By The Assessee Against Two Separate Orders, Both Dated 22.07.2024 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.Cit(A)”] In Appeal No. Cit(A), Delhi- 6/10624/2019-20 & Appeal No. Nfac/2017-18/10022053 Respectively, Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”]. Both The Appeals Are Arising From The Assessment Orders, Dated 24.12.2019 U/S 143(3)/147 Of The Act & Dt. 15.09.2020

Section 139(1)Section 143(3)Section 147Section 148Section 250

…ITA No.4099 & 4100/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] Marvellous Cement Pvt.Ltd., vs Income Tax Officer, Flat No.305, 3rd Floor, Ward-16(4), Bakshi House, 40-41 Nehru New Delhi Place, New Delhi-110019. PAN-AAECM9931F APPELLANT RESPONDENT [Assessment Year : 2018-19] Marvellous Cement Pvt.Ltd., vs National e-Assessment Flat No.305, 3rd Floor, Centre, New Delhi Bakshi House, 40-41 Nehru Place, New Delhi-110019. PAN-AAECM9931F APPELLANT RESPONDENT Appellant by Shri Ashwa…

INCOME TAX OFFICER, WARD 3(1), DELHI, DELHI vs. ARTISTIC FINANCE PRIVATE LIMITED, DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2023[2014-15]Status: DisposedITAT Delhi08 May 2025AY 2014-15

Section 10(38)Section 143(3)Section 147Section 148Section 68