BDR Finvest (P) Ltd. v. Deputy Commissioner of Income

161 Taxmann.com 583High Court#16879 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(1)Section 205Section 234BSection 234CSection 139Section 153CSection 143(1)(a)Section 143(3)

Issues it is cited on

section 205credit for tdssection 234cinterest u/s 234btax deducted at sourcechief commissionersection 234bsection 20commissioner (appeals)section 143(1)assistant commissionerperson

Judgments citing BDR Finvest (P) Ltd. v. Deputy Commissioner of Income

Dharamvir Khosla vs. DCIT CC-5, New Delhi

ITA 3977/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

…Page 1 ITA Nos. 3976 & 3977/Del/2025 DharamvirKhosla (AY: 2019-20 & 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3976 & 3977/Del/2025 (Assessment Years: 2019-20& 2020-21) Dharamvir Khosla Vs. DCIT, CC-5 C/o IPSO Legal, 11-35, 1st Floor, Jangpura Extension, New Delhi – 110014 E-2, ERA Centre, Jhandewalan Extension New Delhi - 110055 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGPK4384B Appellant .. Respondent Appellant by : Sh. Rajiv Saxena, Adv, Ms. SumanglaSaxena, Adv. Sh. Shyam Sunder, Adv. Respondent by : S…

Dharamvir Khosla vs. DCIT CC-5, New Delhi

ITA 3976/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Jan 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

…Page | 1 ITA Nos. 3976 & 3977/Del/2025 DharamvirKhosla (AY: 2019-20 & 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3976 & 3977/Del/2025 (Assessment Years: 2019-20 & 2020-21) Dharamvir Khosla Vs. DCIT, CC-5 C/o IPSO Legal, 11-35, 1st E-2, ERA Centre, Floor, Jangpura Extension, Jhandewalan Extension New Delhi – 110014 New Delhi - 110055 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGPK4384B Appellant .. Respondent Appellant by : Sh. Rajiv Saxena, Adv, Ms. SumanglaSaxena, Adv. Sh. Shyam Sunder, Adv. Respondent by…

Late Soli C. Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1985/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Jun 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

…vis, ACIT & Others reported in (293 ITR 539) ii. Decision of Hon’ble Gujarat High Court in the case of MIlind Arvindbhai Patel Vs. ACIT (455 ITR 82) iii. Decision of Hon’ble Delhi High Court in case of BDR Finvest (P) Ltd. V Deputy Commissioner of Income tax, 161 Taxmann.com 583. iv. Decision of Hon’ble Delhi High Court in case of Sanjay Sudan v. Assistant Commissioner of Income Tax (2023) 452 ITR 107. 5 ITA No.1983,1984,1985/Mum/2025; A.Y. 2016-17 to 2018-19 Firuzeh Soli Engineer, Legal Heir of Late Soli Engineer 4.2 The Ld.AR thus submitted that, assessing officer cannot hold assessee liable for the TDS that w…

Late Soli Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1984/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Jun 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

…vis, ACIT & Others reported in (293 ITR 539) ii. Decision of Hon’ble Gujarat High Court in the case of MIlind Arvindbhai Patel Vs. ACIT (455 ITR 82) iii. Decision of Hon’ble Delhi High Court in case of BDR Finvest (P) Ltd. V Deputy Commissioner of Income tax, 161 Taxmann.com 583. iv. Decision of Hon’ble Delhi High Court in case of Sanjay Sudan v. Assistant Commissioner of Income Tax (2023) 452 ITR 107. 5 ITA No.1983,1984,1985/Mum/2025; A.Y. 2016-17 to 2018-19 Firuzeh Soli Engineer, Legal Heir of Late Soli Engineer 4.2 The Ld.AR thus submitted that, assessing officer cannot hold assessee liable for the TDS that w…

Late Soli Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1983/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Jun 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

…vis, ACIT & Others reported in (293 ITR 539) ii. Decision of Hon’ble Gujarat High Court in the case of MIlind Arvindbhai Patel Vs. ACIT (455 ITR 82) iii. Decision of Hon’ble Delhi High Court in case of BDR Finvest (P) Ltd. V Deputy Commissioner of Income tax, 161 Taxmann.com 583. iv. Decision of Hon’ble Delhi High Court in case of Sanjay Sudan v. Assistant Commissioner of Income Tax (2023) 452 ITR 107. 5 ITA No.1983,1984,1985/Mum/2025; A.Y. 2016-17 to 2018-19 Firuzeh Soli Engineer, Legal Heir of Late Soli Engineer 4.2 The Ld.AR thus submitted that, assessing officer cannot hold assessee liable for the TDS that w…

BDR Finvest (P) Ltd. v. Deputy Commissioner of Income (161 Taxmann.com 583) — Cited in 5 Judgments | BharatTax