Cell Com Teleservices (P.) Ltd. v. Union of India

176 Taxmann.com 712High Court2025#23295 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115BAA Section 119(2)(b)Section 143(1)Section 115JB Section 139(1)Section 139 Section 139(4)Section 154

Issues it is cited on

section 115baa section 119(2)tax benefit section 119(2)(b)section 139(4)section 119 section 115b section 139(1)section 115 section 139 condonation of delay section 143(1)

Judgments citing Cell Com Teleservices (P.) Ltd. v. Union of India

SUPERTECH EV LIMITED,JHAJJAR vs. ITO EXEMPTION WARD, ROHTAK

In the result the appeal of the assessee is allowed

ITA 6603/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2024-25 Supertech Ev Limited Vs. Adit, Cpc, Bengaluru/ Ito Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 Pan No.Abjcs1671E (Appellant) (Respondent)

Section 115BSection 143(1)Section 154Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2024-25 Supertech EV Limited Vs. ADIT, CPC, Bengaluru/ ITO Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 PAN No.ABJCS1671E (APPELLANT) (RESPONDENT) Appellant by Sh. Saurav Rohtagi, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 24/02/2026 Date of Pronouncement: 11/03/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commis…

KN SUPPORT SERVICES PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, GURGAON

In the result, appeal of the assessee is allowed

ITA 5774/DEL/2024[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkn Support Services Pvt.Ltd., Dcit, 30Th Floor, M3M International Circle 1(1), Financial Centre, Tower-1, Vs. Gurgaon, Golf Course Extensions Road, Haryana Sector 66, Badshapur, Haryana -122101. Pan-Aajck0720B (Appellant) (Respondent)

Section 115Section 115BSection 115JSection 139Section 139(1)Section 143(1)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER KN Support Services Pvt.Ltd., DCIT, 30TH Floor, M3M International Circle 1(1), Financial Centre, Tower-1, Vs. Gurgaon, Golf Course Extensions Road, Haryana Sector 66, Badshapur, Haryana -122101. PAN-AAJCK0720B (Appellant) (Respondent) Assessee by Shri Ravi Sharma, Adv., Shri Kshitze Bansal, AR & Ms. Kashish Gupta, AR Department by Sh. Om Parkash, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/08/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed b…

KWORKS TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, GURGAON

In the result, appeal of assessee is allowed

ITA 5773/DEL/2024[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkworks Technologies Private Dcit, Limited, 30Th Floor, M3M Circle 1(1), International Financial Centre, Vs. Gurgaon, Tower-1, Golf Course Extensions Haryana Road, Sector 66, Badshapur, Haryana -122101. Pan-Aajck0865H (Appellant) (Respondent)

Section 115BSection 115JSection 139Section 139(1)Section 143(1)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Kworks Technologies Private DCIT, Limited, 30TH Floor, M3M Circle 1(1), International Financial Centre, Vs. Gurgaon, Tower-1, Golf Course Extensions Haryana Road, Sector 66, Badshapur, Haryana -122101. PAN-AAJCK0865H (Appellant) (Respondent) Assessee by Shri Ravi Sharma, Adv., Shri Kshitze Bansal, AR & Ms. Kashish Gupta, AR Department by Sh. Om Parkash, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/08/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is…