Auto Ltd: 332 ITR 167 (Del) CIT v. International Travel House: 344 ITR 554 (Del) CIT v. Vikas Polymers

170 Taxmann 483High Court2008#8415 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Sections most often in play

Section 143(3)Section 263Section 40A(2)

Issues it is cited on

section 43(5)speculative transactionshort term capital gainssection 271bshort term capital gainrule of consistencysection 45section 44aberroneous and prejudicialsection 28levy of penaltysection 263

Judgments citing Auto Ltd: 332 ITR 167 (Del) CIT v. International Travel House: 344 ITR 554 (Del) CIT v. Vikas Polymers

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…

M/S. CAMPUS BUILDCON PVT. LTD.,DELHI vs. ACIT, NEW DELHI

In the result, impugned order is set aside and appeal of the assessee is allowed

ITA 2850/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Nov 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.2850/िद"ी/2017 (िन.व. 2010-11) Templeton Stockgrowth P. Ltd., (Erstwhile M/S. Campus Buildcon P. Ltd.) D-248, Office 103 First Floor, Abhishek Business Centre, Gali No. 10, Laxmi Nagar, Delhi 110092 ...... अपीलाथ"/Appellant Pan: Aadcc-3617-P बनाम Vs. Assistant Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 25(1), New Delhi अपीलाथ" "ारा/ Appellant By : S/Shri Salil Kapoor & Shivam Yadav, Advocates "ितवादी"ारा/Respondent By : Shri Surender Pal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 19/11/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 22/11/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-33, New Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 20.02.2017, For Assessment Year 2010-11. 2. The Assessee In Appeal Has Raised A Solitary Issue I.E. Treating Of ‘Short Term Capital Gain’ On Sale Of Shares As ‘Business Income’ Of The Assessee. 3. Shri Salil Kapoor, Appearing On Behalf Of The Assessee Submits That During The Period Relevant To The Assessment Year Under Appeal, The Assessee Had Sold Shares

For Appellant: S/Shri Salil Kapoor, and Shivam Yadav, AdvocatesFor Respondent: Shri Surender Pal, CIT-DR

…आयकर अपीलीय अिधकरण िद"ी पीठ “बी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी एस "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.2850/िद"ी/2017 (िन.व. 2010-11) Templeton Stockgrowth P. Ltd., (Erstwhile M/s. Campus Buildcon P. Ltd.) D-248, Office 103 First Floor, Abhishek Business Centre, Gali No. 10, Laxmi Nagar, Delhi 110092 ...... अपीलाथ"/Appellant PAN: AADCC-3617-P बनाम Vs. Assistant Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 25(1), New Delhi अपीलाथ" "ारा/ Appella…

LAKSHMANAN,,CHENNAI vs. ITO, NCW - 1 (3),, CHENNAI

In the result, appeal filed by the assessee in ITA No

ITA 2744/CHNY/2019[2015-16]Status: DisposedITAT Chennai18 Nov 2022AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.2882/Chny/2018 & नि◌धा"रण वष" /Assessment Year: 2015-16 V. Mr.Lakshmanan, The Income Tax Officer, No.7/2, 1St Floor, Akm Nest, Non-Corporate Ward-1(3), Jawaharlal Nehru Street, T.Nagar, Chennai. Chennai-600 017. [Pan: Aabpl 4326 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Vasudevan, AdvFor Respondent: Mr.AR.V.Sreenivasan
Section 43(5)Section 45

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2882/Chny/2018 & नि◌धा"रण वष" /Assessment Year: 2015-16 v. Mr.Lakshmanan, The Income Tax Officer, No.7/2, 1st Floor, AKM Nest, Non-Corporate Ward-1(3), Jawaharlal Nehru Street, T.Nagar, Chennai. Chennai-600 017. [PAN: AABPL 4326 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.2883/Chny/2018 िनधा"रण वष" /Assess…

LAKSHMANAN REVATHI,CHENNAI vs. ITO N.C.W 1(3), CHENNAI

In the result, appeal filed by the assessee in ITA No

ITA 2883/CHNY/2018[2015-16]Status: DisposedITAT Chennai18 Nov 2022AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.2882/Chny/2018 & नि◌धा"रण वष" /Assessment Year: 2015-16 V. Mr.Lakshmanan, The Income Tax Officer, No.7/2, 1St Floor, Akm Nest, Non-Corporate Ward-1(3), Jawaharlal Nehru Street, T.Nagar, Chennai. Chennai-600 017. [Pan: Aabpl 4326 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Vasudevan, AdvFor Respondent: Mr.AR.V.Sreenivasan
Section 43(5)Section 45

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2882/Chny/2018 & नि◌धा"रण वष" /Assessment Year: 2015-16 v. Mr.Lakshmanan, The Income Tax Officer, No.7/2, 1st Floor, AKM Nest, Non-Corporate Ward-1(3), Jawaharlal Nehru Street, T.Nagar, Chennai. Chennai-600 017. [PAN: AABPL 4326 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.2883/Chny/2018 िनधा"रण वष" /Assess…

LAKSHMANAN,CHENNAI vs. ITO N.C.W 1(3), CHENNAI

In the result, appeal filed by the assessee in ITA No

ITA 2882/CHNY/2018[2015-16]Status: DisposedITAT Chennai18 Nov 2022AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.2882/Chny/2018 & नि◌धा"रण वष" /Assessment Year: 2015-16 V. Mr.Lakshmanan, The Income Tax Officer, No.7/2, 1St Floor, Akm Nest, Non-Corporate Ward-1(3), Jawaharlal Nehru Street, T.Nagar, Chennai. Chennai-600 017. [Pan: Aabpl 4326 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Vasudevan, AdvFor Respondent: Mr.AR.V.Sreenivasan
Section 43(5)Section 45

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2882/Chny/2018 & नि◌धा"रण वष" /Assessment Year: 2015-16 v. Mr.Lakshmanan, The Income Tax Officer, No.7/2, 1st Floor, AKM Nest, Non-Corporate Ward-1(3), Jawaharlal Nehru Street, T.Nagar, Chennai. Chennai-600 017. [PAN: AABPL 4326 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.2883/Chny/2018 िनधा"रण वष" /Assess…

TECHNIP UK LTD.,GURGAON vs. DIT, NEW DELHI

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

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR
Section 263Section 4Section 44BSection 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI “D” BENCH, NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER [Assessment Year: 2008-09] Technip UK Limited Vs. The D.I.T. C/o BMR & Associates LLP International - II 22nd Floor, Building No. 5 New Delhi Tower ‘A’, DLF Cyber City, DLF Phase III, Gurgaon Haryana PAN : AACCT 8268 N (Appellant) (Respondent) Assessee by: Shri Ajay Vohra, Adv Shri Anshul Sachar, Adv Shri Anuj Agarwal Revenue by: Shri Anuj Arora, Sr- DR Date of hearing : 24.01.2017 Date of pronouncement : 24.04.2017 ORDER PER R.K. PANDA, ACCOUNTANT MEMBER:- T…

DCIT, NEW DELHI vs. SH. MAHESH KUMAR, NEW DELHI

In the result, the appeal of the department is dismissed

ITA 173/DEL/2012[2008-09]Status: DisposedITAT Delhi13 Dec 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 173/Del/2012 : Asstt. Year : 2008-09 Dcit, Vs Sh. Mahesh Kumar, Circle-21(1), C-13/170, Sector-3, Rohini, New Delhi Delhi-110085 (Appellant) (Respondent) Pan No. Aalpk4117B Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. P. Dum Kanunjna, Cit Dr Date Of Hearing : 16.09.2016 Date Of Pronouncement : 13.12.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 17.10.2011 Of Ld. Cit(A)-Xxii, New Delhi.

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. P. Dum Kanunjna, CIT DR
Section 143(1)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘Friday/D’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 173/Del/2012 : Asstt. Year : 2008-09 DCIT, Vs Sh. Mahesh Kumar, Circle-21(1), C-13/170, Sector-3, Rohini, New Delhi Delhi-110085 (APPELLANT) (RESPONDENT) PAN No. AALPK4117B Assessee by : Sh. Ved Jain, Adv. Revenue by : Sh. P. Dum Kanunjna, CIT DR Date of Hearing : 16.09.2016 Date of Pronouncement : 13.12.2016 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 17.10.2011 of ld. CIT(A)-XXII, New Delhi. 2. Following grounds have been raised in thi…

M/S SATABDI INVESTMENTS PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

The appeal of the assessee stands allowed

ITA 605/BANG/2014[2008-09]Status: DisposedITAT Bangalore11 May 2016AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Abraham P. Geoergeassessment Year : 2008-09

For Appellant: Shri Prashant, G.S., CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEOERGE, ACCOUNTANT MEMBER Assessment year : 2008-09 M/s. Satabdi Investments Pvt. Ltd. Vs. The Deputy Commissioner of (Now known as M/s. Prolific Income Tax, Finvest Pvt. Ltd.), Central Circle 1(1), No.15, 4th Floor, Bangalore. Opp. Shoppers Stop, Bannerghatta Road, 3rd Phase, J.P. Nagar, Bangalore – 560 078. PAN: AAACY 2955M APPELLANT RESPONDENT Appellant by : Shri Prashant, G.S., CA Respondent by : Dr. P.K. Srihari, Addl. CIT(DR) Date of hearing : 03.05.2016 Date of Pronouncement :…

CIT vs. DEVASAN INVESTMENT PVT LTD

ITA - 1103 / 2011HC Delhi16 Apr 2014

…ITAs 1102/2011 & 1103/2011 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.03.2014 PRONOUNCED ON: 16.04.2014 ITAs 1102/2011 & 1103/2011 + ITA 1102/2011 COMMISSIONER OF INCOME TAX-IV …….APPELLANT Through : Mr. N.P. Sahni, Advocate. Versus M/S DEVASAN INVESTMENT PVT. LTD. ……RESPONDENTS Through : Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Vaibhav Kulkarni, Advocates. + ITA 1103/2011 COMMISSIONER OF INCOME TAX-IV …….APPELLANT Through : Mr. N.P. Sahni, Advocate. Versus M/S DEVASAN INVESTMENT PVT. LTD. ……RESPONDENTS Th…

CIT vs. DEVASAN INVESTMENT PVT LTD

ITA - 1102 / 2011HC Delhi16 Apr 2014

…ITAs 1102/2011 & 1103/2011 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.03.2014 PRONOUNCED ON: 16.04.2014 ITAs 1102/2011 & 1103/2011 + ITA 1102/2011 COMMISSIONER OF INCOME TAX-IV …….APPELLANT Through : Mr. N.P. Sahni, Advocate. Versus M/S DEVASAN INVESTMENT PVT. LTD. ……RESPONDENTS Through : Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Vaibhav Kulkarni, Advocates. + ITA 1103/2011 COMMISSIONER OF INCOME TAX-IV …….APPELLANT Through : Mr. N.P. Sahni, Advocate. Versus M/S DEVASAN INVESTMENT PVT. LTD. ……RESPONDENTS Th…

CIT vs. M/S ESCORTS LTD.

The appeal is dismissed

ITA - 14 / 1999HC Delhi01 Feb 2011
For Appellant: Ms. Prem Lata Bansal, AdvocateFor Respondent: Mr. R.M. Mehta, Advocate
Section 260ASection 263Section 80

…ITA 14/1999 * THE HIGH COURT OF DELHI AT NEW DELHI Judgment reserved on: 13.01.2011 % Judgment delivered on: 01.02.2011 + ITA No.14/1999 COMMISSIONER OF INCOME TAX ..... APPELLANT Vs M/s. ESCORTS LTD. ..... RESPONDENT Advocates who appeared in this case: For the Appellant : Ms. Prem Lata Bansal, Advocate For the Respondent : Mr. R.M. Mehta, Advocate CORAM :- HON’BLE MR. JUSTICE SANJAY KISHAN KAUL HON'BLE MR JUSTICE RAJIV SHAKDHER 1. Whether the Reporters of local…

COMMISSIONER OF INCOME TAX vs. PNB FINANCE & INDUSTRIES LTD

Accordingly, the same stands dismissed without any order as to

ITA/306/2010HC Delhi18 Oct 2010
Section 143(1)Section 143(2)Section 234BSection 260ASection 271(1)(c)

…* THE HIGH COURT OF DELHI AT NEW DELHI Judgment Reserved on: 8th September, 2010 % Judgment Pronounced on: 18th October, 2010 + ITA No.306/2010 COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Sonia Mathur, Adv. versus PNB FINANCE & INDUSTRIES LTD. ..... Respondent Through: Ms. Kavita Jha and Ms. Akanksha Aggarwal, Advs. CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN 1. Whether reporters of the local papers be allowed to see the judgment? Yes 2. To be referred to the Reporter or not…