Assistant Commissioner of Income Tax and Ors:. 267 ITR 16; Commissioner of Income-tax v. Indian Sugar and Gen. Ind. Ex

303 ITR 155High Court#17597 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 139 Section 142(1)Section 143(3)Section 147 Section 148 Section 14A Section 153A(1)(b)Section 37

Issues it is cited on

section 147(a)true and full disclosure section 34(1)full and true disclosure first proviso to section 147 material facts necessary for assessment kelvinator mere change of opinion live link section 34 income escaping assessment commercial expediency

Judgments citing Assistant Commissioner of Income Tax and Ors:. 267 ITR 16; Commissioner of Income-tax v. Indian Sugar and Gen. Ind. Ex

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7429/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No:-7427/Del/2019 (Assessment Year- 2010-11) BTL Holding Co. Ltd. DCIT C/o SRS Mall, 3rd Floor, Vs. Central Circle-II Sector-12, Faridabad Faridabad PAN No:AAACN5131F APPELLANT RESPONDENT ITA No:-7428/Del/2019 (Assessment Year- 2011-12) BTL Holding Co. Ltd. DCIT C/o SRS Mall, 3rd Floor, Vs. Central Circle-II Sector-12, Faridabad Faridabad PAN No: AAACN5131F APPELLANT RESPONDENT ITA No:-7429/Del/2019 (Assessment Year- 2011-12) BTL Holding Co. Ltd. DCIT C/o…

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7428/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Mar 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7427/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Mar 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR

Section 139Section 147Section 148Section 153A

Radiance Stock Traders Pvt. Ltd., Delhi vs. ITO, Ward- 20(4), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 4542/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Sh. Gautam Jain, Adv. & Sh. LalitFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 147Section 234BSection 68

…Hotels (P) Ltd. vs. ITO dated 21.7.2011 25. ITA No. 1395/2008 (Del) Smt. Meera Kapoor vs. CIT dated 31.8.2012 26. 357 ITR 24 (Del) CIT vs. Suren International (P) Ltd. dated 7.5.2013 27. 357 ITR 330 (Del) CIT vs. Insecticides (India) Ltd. dated 20.5.2013 28. 303 ITR 155 (Del.) CIT vs. Indian Sugar and Gen. Ind. Ex dated 30.07.2007 29. 319 ITR 221 (Del) Shipra Srivastava v CIT 30. 35 taxmann.com 215 (Del) CIT vs. Supreme Polypropolene (P.) Ltd. dated 26.04.2013 (introduction of share capital) 31. 393 ITR 157 (Del) Amsa India (P) Ltd. v. CIT 32. 375 ITR 460 (Del) Krown Agro Foods (P) Ltd. v. ACIT. 33. 378 ITR 42…

M/S. Dsc Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 146/DEL/2015[2006-07]Status: DisposedITAT Delhi31 Oct 2018AY 2006-07

Bench: Shri. N. K. Saini & Shri K. Narasimha Charyassessment Year:2006-07 M/S Dsc Ltd., Vs Dcit, Central Circle -15, E-9, 3Rd Floor, Ndse Part-2, New Delhi. New Delhi. Pan Aaacd0003D ( Appellant) (Respondent) Appellant By: Shri Salil Aggarwal, Advocate Shri Shailesh Gupta, Advocate Shri Madhur Aggarwal, Advocate Respondent By: Ms Ashmia Neb, Sr. Dr Date Of Hearing: 10.10.2018 Date Of Pronouncement: 31 .10.2018 O R D E R Per Narasimha K. Chary, Jm This Is An Appeal By The Assessee Against The Order Dated 10Th November 2014 In Appeal No.97/2014-15 Of The Ld. Commissioner Of Income-Tax (Appeals)-Ii, New Delhi For Asstt. Year 2006-07. 2. Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Execution Of Contractual Works Including The Extension Of Widening Of Highways, Construction Of Flyovers, Culverts

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Ms Ashmia Neb, Sr. DR

Section 139Section 143(2)Section 143(3)Section 147Section 148

…/2013 dated 23.05.2013 Microsoft Corporation e) India Pvt. Ltd. 313 ITR 321 JSRS Udyog Ltd. vs. ITO f) 177 Taxman 300 CIT vs. DCM Ltd. g) 165 Taxman 84 CIT vs. Intercontinental Trading & Investment h) Co. Ltd. 171 Taxman 379 Indian Fertilizer Co-op Ltd. i) j) 303 ITR 155 CIT V Indian Sugar and Gen. Inds Exim Corpn k) 324 ITR 234 DT and TDC Ltd. vs. ACIT 1) 308 ITR 22 Wei Inter-trade Pvt. Ltd. vs. ITO m) 308 ITR 38 Haryana Acrylic Manufacturing Company v. CIT 6 n) 343 ITR 141 Atma Ram Properties Pvt. Ltd. vs. DCIT o) 215 Taxman 441 Shivalik Bimetal Controls Ltd.vs.ITO p) 354 ITR 24 CIT vs. Suren International Pvt…