ARN\nInfrastructures India Ltd. v. ACIT

469 ITR 333High Court2024#15886 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 147Section 148Section 150Section 251Section 68Section 10(38)Section 132Section 142(1)

Issues it is cited on

section 150(2)section 150(1)section 150section 33(4)section 34(1)section 31preponderance of probabilitybogus long term capital gainsection 33bogus ltcgsection 18section 251

Judgments citing ARN\nInfrastructures India Ltd. v. ACIT

DCIT, Central Circle-1, Jaipur vs. Trilok Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 303/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…C)] 50-54 7. Copy of the order of Hon'ble High Court of Bombay in the case of Pavan Morarka v. ACIT, [2022] 136 taxmann.com 2 (Bombay) 55-64 8. 9. Copy of the order of Hon'ble High Court of Delhi in the case of ARN Infrastructures India Ltd. v. ACIT, [2024] 469 ITR 333 (Delhi) Copy of the order of Hon'ble Supreme Court in the case of ITO v. Murlidhar Bhagwan Das, [1964] 52 ITR 335 (SC) 65-110 111-128 10. 11. Copy of the order of Hon'ble ITAT Kolkata Bench in the case of ITO v. Sh. Biswajit Chatterjee (ITA No. 565/Kol/2013) dated 10.11.2017 Copy of the order of Hon'ble High Court of Delhi in the case of PCIT vs…

DCIT, Central Circle-1, Jaipur vs. Vaibhav Banka, Sikar

In the result, the appeals of the revenue stands dismissed, and the

ITA 301/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…4 (SC)] Copy of the order of Hon’ble High Court of Bombay in the case of Pavan 7. 55-64 Morarka v. ACIT, [2022] 136 taxmann.com 2 (Bombay) Copy of the order of Hon’ble High Court of Delhi in the case of ARN 8. 65-110 Infrastructures India Ltd. v. ACIT, [2024] 469 ITR 333 (Delhi) Copy of the order of Hon’ble Supreme Court in the case of ITO v. 9. 111-128 Murlidhar Bhagwan Das, [1964] 52 ITR 335 (SC) Copy of the order of Hon’ble ITAT Kolkata Bench in the case of ITO v. 10. 129-136 Sh. Biswajit Chatterjee (ITA No. 565/Kol/2013) dated 10.11.2017 Copy of the order of Hon’ble High Court of Delhi in the case of PCIT vs…

DCIT, Central Circle-1, Jaipur vs. Subhash Chandra Banka, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 294/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…(SC)] 50-54 7. Copy of the order of Hon'ble High Court of Bombay in the case of Pavan Morarka v. ACIT, [2022] 136 taxmann.com 2 (Bombay) 55-64 8. 9. Copy of the order of Hon'ble High Court of Delhi in the case of ARN Infrastructures India Ltd. v. ACIT, [2024] 469 ITR 333 (Delhi) Copy of the order of Hon'ble Supreme Court in the case of ITO v. Murlidhar Bhagwan Das, [1964] 52 ITR 335 (SC) 65-110 111-128 10. 11. Copy of the order of Hon'ble ITAT Kolkata Bench in the case of ITO v. Sh. Biswajit Chatterjee (ITA No. 565/Kol/2013) dated 10.11.2017 Copy of the order of Hon'ble High Court of Delhi in the case of PCIT vs…

DCIT, Central Circle-1, Jaipur vs. Vipul Banka, Sikar

In the result, the appeals of the revenue stands dismissed, and the

ITA 291/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…4 (SC)] Copy of the order of Hon’ble High Court of Bombay in the case of Pavan 7. 55-64 Morarka v. ACIT, [2022] 136 taxmann.com 2 (Bombay) Copy of the order of Hon’ble High Court of Delhi in the case of ARN 8. 65-110 Infrastructures India Ltd. v. ACIT, [2024] 469 ITR 333 (Delhi) Copy of the order of Hon’ble Supreme Court in the case of ITO v. 9. 111-128 Murlidhar Bhagwan Das, [1964] 52 ITR 335 (SC) Copy of the order of Hon’ble ITAT Kolkata Bench in the case of ITO v. 10. 129-136 Sh. Biswajit Chatterjee (ITA No. 565/Kol/2013) dated 10.11.2017 Copy of the order of Hon’ble High Court of Delhi in the case of PCIT vs…

DCIT, CC-4, New Delhi vs. Mg Housing Pvt Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 2037/DEL/2021[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Sanjeev Kaushal, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(a)Section 150Section 68

…ubmissions made by the assessee which the Assessing Officer failed to avail. The ld. counsel for the assessee relied upon the decision of the Jurisdictional High Court in the case of Manish Buildwell 363 ITR 369 and in the case of ARN Infrastructure India Ltd 469 ITR 333. 12. We have heard the rival submissions and have perused the relevant material on record. We find that the CIT(A) records at para 4 of his order that he had issued notice to the assessee under section 250 fixing the case for hearing on 1st March 2021 and 18th March 2021. The assessee in response to the notice, made a submission dated 01.03.20…

Yad Dharam Satya Trust, Delhi vs. CIT Exemptions, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 2037/DEL/2024[2024-25]Status: DisposedITAT Delhi06 Jan 2025AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Sanjeev Kaushal, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(a)Section 150Section 68

…ubmissions made by the assessee which the Assessing Officer failed to avail. The ld. counsel for the assessee relied upon the decision of the Jurisdictional High Court in the case of Manish Buildwell 363 ITR 369 and in the case of ARN Infrastructure India Ltd 469 ITR 333. 12. We have heard the rival submissions and have perused the relevant material on record. We find that the CIT(A) records at para 4 of his order that he had issued notice to the assessee under section 250 fixing the case for hearing on 1st March 2021 and 18th March 2021. The assessee in response to the notice, made a submission dated 01.03.20…

ARN\nInfrastructures India Ltd. v. ACIT (469 ITR 333) — Cited in 6 Judgments | BharatTax