Back Office IT Solutions Pvt. Ltd. v. Union of India

2021 SCC OnLine DEL 2742Reported decision2021#1544 most cited

What is Back Office IT Solutions Pvt. Ltd. v. Union of India authority for?

Circulars issued by statutory authorities are binding on tax administrators and cannot be disregarded in a manner that prejudices the assessee.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Also referred to as

Back Office IT Solutions Pvt. Ltd. v. Union of India · circulars binding on revenue · prejudice to assessee · statutory authorities · tax administrators · section 119 · section 143(3) · section 292B

Sections most often in play

Section 127Section 132Section 143(3)Section 147Section 148Section 148ASection 149Section 151

Issues it is cited on

section 5(8)closely held companyprincipal director general of income-taxaccumulated profitssection 202section 292bsection 292bbsection 260section 282section 260asection 292section 119

Judgments citing Back Office IT Solutions Pvt. Ltd. v. Union of India

Innio Jenbacher Gmbh & Co Og, Austria vs. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi

In the result, all the appeals filed by the assessee are allowed as

ITA 764/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Nov 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.762/Del/2023 (Assessment Year: 2015-16) ITA No.764/Del/2023 (Assessment Year: 2017-18) Innio Jenbacher GmbH & Co. OG, Austria vs. ACIT, Circle 1(3)(1), C/o Plot No.1-14, Tower-5, Jaypee Wishtown, International Taxation, Sector 128, New Delhi. Noida – 201 304 (Uttar Pradesh). (PAN : AAIFG2692J) Innio Jenbacher GmbH & Co. OG, Austria vs. ACIT, Circle 1(3)(1), (formerly known as GE Jenbacher GmbH & International Taxation, Co. OHG), New Delhi. C/o Plot No.1-14, Tow…

Innio Jenbacher Gmbh & Co Og, Austria vs. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi

In the result, all the appeals filed by the assessee are allowed as

ITA 763/DEL/2023[2016-17]Status: DisposedITAT Delhi06 Nov 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.762/Del/2023 (Assessment Year: 2015-16) ITA No.764/Del/2023 (Assessment Year: 2017-18) Innio Jenbacher GmbH & Co. OG, Austria vs. ACIT, Circle 1(3)(1), C/o Plot No.1-14, Tower-5, Jaypee Wishtown, International Taxation, Sector 128, New Delhi. Noida – 201 304 (Uttar Pradesh). (PAN : AAIFG2692J) Innio Jenbacher GmbH & Co. OG, Austria vs. ACIT, Circle 1(3)(1), (formerly known as GE Jenbacher GmbH & International Taxation, Co. OHG), New Delhi. C/o Plot No.1-14, Tow…

Innio Jenbacher Gmbh & Co Og, Austria vs. ACIT, Circle-1(3)(1), Int. Taxation, New Delhi

In the result, all the appeals filed by the assessee are allowed as

ITA 762/DEL/2023[2015-16]Status: DisposedITAT Delhi06 Nov 2023AY 2015-16

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 144CSection 144C(5)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.762/Del/2023 (Assessment Year: 2015-16) ITA No.764/Del/2023 (Assessment Year: 2017-18) Innio Jenbacher GmbH & Co. OG, Austria vs. ACIT, Circle 1(3)(1), C/o Plot No.1-14, Tower-5, Jaypee Wishtown, International Taxation, Sector 128, New Delhi. Noida – 201 304 (Uttar Pradesh). (PAN : AAIFG2692J) Innio Jenbacher GmbH & Co. OG, Austria vs. ACIT, Circle 1(3)(1), (formerly known as GE Jenbacher GmbH & International Taxation, Co. OHG), New Delhi. C/o Plot No.1-14, Tow…

Rhone Associates P.Ltd (Successor to Proactive Telecommunication P.Ltd, Ujwal Network P.Ltd and Sanchi Infratech P.Ltd), Gurgaon vs. ACIT, Central Circle-29, New Delhi

In the result, this appeal filed by the assessee is allowed as indicated

ITA 168/DEL/2023[2012-13]Status: DisposedITAT Delhi01 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usrhone Associates Pvt. Ltd., Vs. Acit, (Successor To Proactive Telecommunication Pvt.Ltd., Central Circle-29, Ujwal Network Pvt. Ltd. & Sanchi Infratech Pvt.Ltd.) O-44, New Mahavir Nagar, Gurgaon – 122 001 (Haryana).

For Appellant: Shri Aman Garg, CAFor Respondent: Shri P.N. Baranwal, CIT DR
Section 119Section 131Section 133

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Rhone Associates Pvt. Ltd., vs. ACIT, (Successor to Proactive Telecommunication Pvt.Ltd., Central Circle-29, Ujwal Network Pvt. Ltd. And Sanchi Infratech Pvt.Ltd.) O-44, New Mahavir Nagar, Gurgaon – 122 001 (Haryana). (PAN : AAECR3953Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Aman Garg, CA REVENUE BY : Shri P.N. Baranwal, CIT DR Date of Hearing : 27.10.2023 Date of Order : 01.11.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is…

Thales Six Gts France Sas, Delhi vs. DCIT, 3(1)(1), Delhi

In the result, this appeal is allowed as indicated above

ITA 2380/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Oct 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2017-18]

Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2017-18] Thales Six GTS France SAS, The Deputy Commissioner of 7B, 2nd Floor, Main Pusa Road Income Tax, Rajendra Park, Delhi-110060 Vs Circle International Taxation 3(1)(1) Delhi-110002 PAN-AADCT0116G Assessee Revenue Assessee by Sh. Vishal Kalra, Adv. Ms. Reema Grewal, CA Revenue by Sh. Manvendra Goyal, CIT(DR) Date of Hearing 25.09.2023 Date of Pronouncement 09.10.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed ag…

Shri Mayur Bansal, Gwalior vs. The DCIT, Central, Bhopal

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 119Section 153ASection 156

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.181/Ind/2020 (Assessment Year:2014-15) DCIT, Central Shri Mayur Bansal Bhopal Airtel Office, Sinde Ki Vs. Chawani Lashkar Gwalior (Appellant / Revenue) (Respondent/ Assessee) PAN: ACBPB 7860Q IT(SS)A No.182/Ind/2020 (Assessment Year:2014-15) DCIT, Central Shri Yogesh Bansal Gwalior Airtel Office, Sinde Ki Vs. Chawani Lashkar Gwalior (Appellant / Revenue) (Respondent/ Assessee) PAN: AHIPB 6667M Shri Mayur Bansal ACIT,…

Shri Ishak, Indore vs. The ITO 5(4), Indore

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

ITA 13/IND/2023[2011-12]Status: DisposedITAT Indore24 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ishak Ito 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akxpi 6044 D Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 24.08.2023

Section 144Section 147Section 154

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Ishak ITO 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AKXPI 6044 D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 21.08.2023 Date of Pronouncement 24.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 22.11.2022 of Commissioner of Income Tax(Appeals), National Appeal Ce…

Pratap Singh Yadav, Haryana vs. DCIT, Central Circle-7 Delhi, Delhi

In the result, appeal is allowed as indicated above

ITA 1898/DEL/2022[2016-17]Status: DisposedITAT Delhi30 May 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17 Prtatap Singh Yadav, Versus Dcit, Central Circle 7, 510, Sector 31-32A, Delhi. Gurgaon. Pan: Aahpy8387M (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Virendra Singh, Sr. DR
Section 139(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 Prtatap Singh Yadav, Versus DCIT, Central Circle 7, 510, Sector 31-32A, Delhi. Gurgaon. PAN: AAHPY8387M (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate & Sh. Aman Garg, C.A. Revenue by : Sh. Virendra Singh, Sr. DR Date of hearing : 18.05.2023 Date of pronouncement : 30.05.2023 ORDER PER SAKTIJIT DEY, J.M.: This is an appeal filed by the Assessee against order dated 21.06.2022 of learned Commissioner of Income-tax (Appeals)-24, New De…

ACIT, CC-14, Delhi vs. Rama Pashu Aahar Pvt. Ltd., Delhi

In the result, assessee’s appeal is allowed as indicated above and

ITA 1862/DEL/2021[2017-18]Status: DisposedITAT Delhi30 May 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus Acit, Central Circle 14, C/O Rra Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi Pan: Aaccr1144B (Appellant) (Respondent) Assessment Year: 2017-18 Acit, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/O Rra Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh. Pramod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus ACIT, Central Circle 14, C/o RRA Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi PAN: AACCR1144B (Appellant) (Respondent) Assessment Year: 2017-18 ACIT, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/o RRA Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Sh. Somil Agarwal, Advocate Revenue by : Sh. Pramod Kumar, Sr. D…

Rama Pashu Aahar (P) Ltd., Bulandshahr vs. ACIT, CC-14, New Delhi

In the result, assessee’s appeal is allowed as indicated above and

ITA 1456/DEL/2021[2017-18]Status: DisposedITAT Delhi30 May 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus Acit, Central Circle 14, C/O Rra Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi Pan: Aaccr1144B (Appellant) (Respondent) Assessment Year: 2017-18 Acit, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/O Rra Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh. Pramod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus ACIT, Central Circle 14, C/o RRA Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi PAN: AACCR1144B (Appellant) (Respondent) Assessment Year: 2017-18 ACIT, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/o RRA Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Sh. Somil Agarwal, Advocate Revenue by : Sh. Pramod Kumar, Sr. D…

Teleperformance Global Services Pvt Ltd (M/S Serco Bpo Pvt. Ltd )., Mumbai vs. DCIT 5(3)(1), Mumbai

Accordingly 15. In result the appeal of both AY 2017-18 and AY 2018-19 is allowed

ITA 2815/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Apr 2023AY 2018-19

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 115JSection 143(1)Section 143(3)Section 144C

…1 ITAs 2814 & 2815/Mum/2022 Teleperformance Global Service s Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH ―J‖, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2814 & 2815/Mum/2022 (A.Ys 2017-18 & 2018-19) Teleperformance Global Services Pri vs Asst.Commissioner of Income Tax- vate Limited, Teleperformance Circle 5(3)(1), Mumbai Room No.573, 5th Floor, Aayakar Towers, Plot CST No 1406, A/28, Mindspace Goregaon West, Mumbai Bhavan, M.K. Road, Churchgate, Suburban, Maharashtra 400 064 Mumbai-400 020 PAN : AABCV2572L APPELLANT RESPONDENT Assessee repr…

Teleperformance Global Services Pvt Ltd (M/S Serco Bpo Pvt. Ltd )., Mumbai vs. DCIT 5(3)(1), Mumbai

Accordingly 15. In result the appeal of both AY 2017-18 and AY 2018-19 is allowed

ITA 2814/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Apr 2023AY 2017-18

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 115JSection 143(1)Section 143(3)Section 144C

…1 ITAs 2814 & 2815/Mum/2022 Teleperformance Global Service s Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH ―J‖, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.2814 & 2815/Mum/2022 (A.Ys 2017-18 & 2018-19) Teleperformance Global Services Pri vs Asst.Commissioner of Income Tax- vate Limited, Teleperformance Circle 5(3)(1), Mumbai Room No.573, 5th Floor, Aayakar Towers, Plot CST No 1406, A/28, Mindspace Goregaon West, Mumbai Bhavan, M.K. Road, Churchgate, Suburban, Maharashtra 400 064 Mumbai-400 020 PAN : AABCV2572L APPELLANT RESPONDENT Assessee repr…

The Commissioner of Income Tax (International Taxation)-1, New Delhi vs. Brandix Mauritius Holdings Ltd

ITA - 163 / 2023HC Delhi20 Mar 2023
Section 131Section 133

…Neutral Citation No: 2023:DHC:2502-DB ITA 163/2023 Page 1 of 11 $~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 20.03.2023 + ITA 163/2023 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI ..... Appellant Through: Mr Puneet Rai, Sr. Standing Counsel with Mr Ashvini Kumar & Ms Madhavi Shukla, Jr. Standing Counsel. versus BRANDIX MAURITIUS HOLDINGS LTD. ..... Respondent Through: Mr Ajay Vohra, Sr. Adv. with Mr Guruprasad, Adv. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MS…