Chamber of Tax Consultants v. Director General of Income-tax (System)

169 Taxmann.com 506High Court2024#19466 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 87ASection 10(34)Section 115-OSection 119Section 139Section 143(3)Section 14ASection 237

Issues it is cited on

section 239section 2(43)section 237accumulated profitsddtdomestic companysection 90(2)dividend distribution taxsection 10(34)section 139(4)beneficial ownertax treaty

Judgments citing Chamber of Tax Consultants v. Director General of Income-tax (System)

Mitsui Kinzoku Components Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3912/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…d u/s 115-O of the Act, the assessee submits that the said claim could not be made in the return of income. In this regard, on similar facts, the Hon’ble Bombay High Court, in the case of Chamber of Tax Consultants v Director General of Income (System) [2024] 169 Taxmann.com 506 (Bombay) held that the tax authorities must act as facilitator to help tax payers comply with the law rather than creating impediments through technical or procedural hurdles. The head-note of the said decision is reproduced as under: “Section 139, read with sections 87A and 119, of the Income-tax Act, 1961 - Return of income -Revised re…

Mitsui Kinzoku Components Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3911/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…d u/s 115-O of the Act, the assessee submits that the said claim could not be made in the return of income. In this regard, on similar facts, the Hon’ble Bombay High Court, in the case of Chamber of Tax Consultants v Director General of Income (System) [2024] 169 Taxmann.com 506 (Bombay) held that the tax authorities must act as facilitator to help tax payers comply with the law rather than creating impediments through technical or procedural hurdles. The head-note of the said decision is reproduced as under: “Section 139, read with sections 87A and 119, of the Income-tax Act, 1961 - Return of income -Revised re…

Mitsui Kinzoku Components India Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3910/DEL/2024[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…d u/s 115-O of the Act, the assessee submits that the said claim could not be made in the return of income. In this regard, on similar facts, the Hon’ble Bombay High Court, in the case of Chamber of Tax Consultants v Director General of Income (System) [2024] 169 Taxmann.com 506 (Bombay) held that the tax authorities must act as facilitator to help tax payers comply with the law rather than creating impediments through technical or procedural hurdles. The head-note of the said decision is reproduced as under: “Section 139, read with sections 87A and 119, of the Income-tax Act, 1961 - Return of income -Revised re…

Pramod Kumar Dubey, Gwalior vs. Income Tax Officer, 1(3), Gwalior

In the result, the appeal of the assessee is allowed

ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA (Through Physical/Virtual Hearing) BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER Pramod Kumar Dubey Vs. Income Tax Officer, EL-498, Deen Dayal Ward-1(3) Nagar, Near Kushwaha Aaykar Bhawan, Complex, Gwalior, Gwalior, Madhya Pradesh-474020 Madhya Pradesh-474001 (Appellant) (Respondent) PAN: AEVPD7567A Assessee by : Shri Manuj Sharma, Adv. Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/08/2025 Date of pronouncement 03/09/2025 O R D E R The appeal in ITA No.314/AGR/2025 for AY 2024-25, arises out of the ld. 1. Addl./JCIT(A)-2, Delhi [hereinafter…