CIT v. AAR BEE Industries

357 ITR 542High Court2013#17733 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 11Section 115 TDSection 12 AB (4)Section 127Section 127(2)(a)Section 12ASection 12A/12AA/12ABSection 12AA(3)
Read the full judgment

Issues it is cited on

section 127section 12transfercompanyindiabusinessinterest

Judgments citing CIT v. AAR BEE Industries

Independent and Public Spirited Media Foundation, Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri
Section 11Section 12Section 12ASection 133A

…ch a transfer would not change the principle laid down in Seth Banarasi Dass Gupta. However, the Honourable Delhi High Court in CIT v. Sahara India Financial Corpn. Ltd. [2007] 162 Taxman 357/294 ITR 363 and CIT v. Aar Bee Industries [2013] 36 taxmann.com 308/357 ITR 542 has taken a different view. The Honourable Delhi High Court held that an administrative order of transfer of cases will also have the consequence of transferring even the jurisdiction of the honourable High Court. As there is a difference of opinion between the honourable High Court of Punjab & Haryana on the one hand and the Honourable High Cour…

Sunil Gupta, Delhi vs. ACIT, Circle-55(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]
Section 127Section 127(2)Section 12ASection 13(1)(c)

…y have been completed on or before the date of the order or direction; (c) including all proceedings which may be commenced after the date of the order or direction in respect of any year. It was similarly held in the case of CIT v. AAR BEE Industries, (2013) 357 ITR 542 (Del). Page 21 of 61 Advantage India Vs.PC.I.T The word "case" is thus used in a more comprehensive sense of including (i) pending proceedings as well as (ii) proceedings to be initiated in future as held in CIT v. Bidhu Bhusan Sarkar, (1967) 63 ITR 278, 287 (SC)]. The Kerala High Court also held in P. A. Ahammed v. Chief CIT, (2006) 282 ITR 334…

Addl.CIT, Special Range-7, New Delhi vs. Panalpina World Transport (I) P.Ltd, New Delhi

The appeals are dismissed

ITA 2380/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Mar 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11 M/S. Panalpine World Vs. Addl. Cit, Transport India Pvt. Ltd., Special Range-7, 5Th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon Pan :Aaacp7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. Cit, Vs. M/S. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi Pan :Aaacp7676A (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Panalpine World Vs. Addl. CIT, Transport India Pvt. Ltd., Special Range-7, 5th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon PAN :AAACP7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. CIT, Vs. M/s. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi PAN :AAACP7676A (Appellant) (Respondent) Assessee by Sh. Harpreet Singh Aj…

Panalpina World Transport India Pvt. Ltd., Gurgaon vs. Addl.CIT, Special Range-7, New Delhi

The appeals are dismissed

ITA 2168/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Mar 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11 M/S. Panalpine World Vs. Addl. Cit, Transport India Pvt. Ltd., Special Range-7, 5Th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon Pan :Aaacp7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. Cit, Vs. M/S. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi Pan :Aaacp7676A (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Panalpine World Vs. Addl. CIT, Transport India Pvt. Ltd., Special Range-7, 5th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon PAN :AAACP7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. CIT, Vs. M/s. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi PAN :AAACP7676A (Appellant) (Respondent) Assessee by Sh. Harpreet Singh Aj…

Pr. Commissioner of Income Tax 1 vs. M/S Abc Papers Limited

Appeal is dismissed by upholding the order dated 07

C.A. No.-004252-004252 - 2022Supreme Court18 Aug 2022

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Section 127Section 132(1)Section 143Section 260A

…rt of Punjab & Haryana on the one hand and the High Court of Delhi on the other, we are called upon to determine and declare the appropriate High Court for filing an appeal in such cases. 3 (1978) 113 ITR 817 (Del). 4 (2007) 294 ITR 363 (Del). 5 (2013) 357 ITR 542 (Del). Page 3 of 28 3. Having considered the matter in detail, and while reversing the judgments of the Delhi High Court in Sahara and Aar Bee, we have also held that the appellate jurisdiction of the High Court stands on its own foundation and cannot be subject to the exercise of executive power to transfer a ‘case’ from one Assessing…