CIT v. Arvind Construction Co. (P.) Ltd.

Red Fort Shahjahan Properties P.Ltd, New Delhi vs. ACIT, Circle-19(1), New Delhi

In the result, both the appeals filed by the assessee are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

…Receipt by any "Commissioner" triggers the 60-day period, but internal forwarding delays are the Department's responsibility. Earlier decisions aligned; emphasized strict statutory interpretation without adding "concerned." vii. CIT v ITAT & Another : (2000) 245 ITR 659 (Del):- This Court ruled that for filing reference under Section 256, limitation under Section 256(1) begins upon receipt of ITAT order by the jurisdictional CIT, not CIT(Judicial) or pronouncement date. ITAT's duty under Section 254(3) is to communicate to parties; departmental receipt by any officer starts the clock, but jurisdictional one cont…

Red Fort Shahjahan Properties P.Ltd, New Delhi vs. ACIT, Circle-19(1), New Delhi

In the result, both the appeals filed by the assessee are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member

…Receipt by any "Commissioner" triggers the 60-day period, but internal forwarding delays are the Department's responsibility. Earlier decisions aligned; emphasized strict statutory interpretation without adding "concerned." vii. CIT v ITAT & Another : (2000) 245 ITR 659 (Del):- This Court ruled that for filing reference under Section 256, limitation under Section 256(1) begins upon receipt of ITAT order by the jurisdictional CIT, not CIT(Judicial) or pronouncement date. ITAT's duty under Section 254(3) is to communicate to parties; departmental receipt by any officer starts the clock, but jurisdictional one cont…

Commissioner of Income Tax International Taxation- 2, New Delhi vs. Hyundai Rotem Company

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…stoms (2021) 18 SCC 563. Signed By:PRADEEP SHARMA Signing Date:29.10.2025 18:22:45 Signature Not Verified ITA No.304/2025 Page 11 of 46 b. CIT v. Arvind Construction Co P Ltd (1992) 193 ITR 330 (Del) c. CIT v. ITAT (2000) 245 ITR 659 (Del) d. Jaipuria Samla Amalgamated Collieries Ltd v. CIT (1972) 3 SCC 317 e. Commissioner Central Excise v. Raghuvar India Ltd (2000) 5 SCC 299 f. Kanwar Singh Saini v. High Court of Delhi (2012) 4 SCC 307 g. CCE v. M. M. Rubber & Company 1992 Supp (1) SCC 471 h. National Thermal Power Co Ltd v. CIT (1997) 7 SCC 489 26. Ms. Ananya Ka…

Qualcomm Incorporated, Usa vs. DCIT, Circle- 3(1)(1), Intl. Taxation, New Delhi

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…A (2) (a) of the Act, to when such CIT receives the order of the ITAT? (iv) After the decision of this Court in CIT v. Sudhir Choudhrie (2005) 278 ITR 490, do the decisions in CIT v. Arvind Construction Co. (P.) Ltd. (1992) 193 ITR 330 and CIT v. ITAT (2000) 245 ITR 659 (Del) require to be reconsidered, explained or reconciled? (v) After the change of procedure where orders of the ITAT are pronounced in the open, is it incumbent on the Department through its DR or CIT (Judicial) to apply for a certified copy of the order of the ITAT and should limitation for the purposes of Section 260A (2) (a) be computed from…

Qualcomm Incorporated, Usa vs. DCIT, Circle- 3(1)(1), Intl. Taxation, New Delhi

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…A (2) (a) of the Act, to when such CIT receives the order of the ITAT? (iv) After the decision of this Court in CIT v. Sudhir Choudhrie (2005) 278 ITR 490, do the decisions in CIT v. Arvind Construction Co. (P.) Ltd. (1992) 193 ITR 330 and CIT v. ITAT (2000) 245 ITR 659 (Del) require to be reconsidered, explained or reconciled? (v) After the change of procedure where orders of the ITAT are pronounced in the open, is it incumbent on the Department through its DR or CIT (Judicial) to apply for a certified copy of the order of the ITAT and should limitation for the purposes of Section 260A (2) (a) be computed from…

Qualcomm Incorporated, Usa vs. DCIT, Circle- 3(1)(1), Intl. Taxation, New Delhi

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…A (2) (a) of the Act, to when such CIT receives the order of the ITAT? (iv) After the decision of this Court in CIT v. Sudhir Choudhrie (2005) 278 ITR 490, do the decisions in CIT v. Arvind Construction Co. (P.) Ltd. (1992) 193 ITR 330 and CIT v. ITAT (2000) 245 ITR 659 (Del) require to be reconsidered, explained or reconciled? (v) After the change of procedure where orders of the ITAT are pronounced in the open, is it incumbent on the Department through its DR or CIT (Judicial) to apply for a certified copy of the order of the ITAT and should limitation for the purposes of Section 260A (2) (a) be computed from…

Qualcomm Incorporated, Hyderabad vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…A (2) (a) of the Act, to when such CIT receives the order of the ITAT? (iv) After the decision of this Court in CIT v. Sudhir Choudhrie (2005) 278 ITR 490, do the decisions in CIT v. Arvind Construction Co. (P.) Ltd. (1992) 193 ITR 330 and CIT v. ITAT (2000) 245 ITR 659 (Del) require to be reconsidered, explained or reconciled? (v) After the change of procedure where orders of the ITAT are pronounced in the open, is it incumbent on the Department through its DR or CIT (Judicial) to apply for a certified copy of the order of the ITAT and should limitation for the purposes of Section 260A (2) (a) be computed from…