CIT v. Bhan Textile P. Ltd.

300 ITR 176High Court2008#6764 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

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Issues it is cited on

section 153(3)section 158bsection 158chief commissionersection 132asection 254section 10notice under section 148section 153section 132section 15section 25

Judgments citing CIT v. Bhan Textile P. Ltd.

ALTHI VENKATA NARENDRA RAJU,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(2), CHENNAI

ITA 1247/CHNY/2025[2014-15]Status: DisposedITAT Chennai13 Aug 2025AY 2014-15

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shukla

For Appellant: Shri N.V.Balaji, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 143(3)Section 153(3)

…ple laid down by the Hon'ble Karnataka High Court would squarely apply in the present case and provisions of section 153(3) would apply. The Ld.Counsel further urged that the decision of the Hon'ble Delhi High Court in the case of CIT vs Bhan Textile P Ltd in 300 ITR 176 (Del) also supports the submission made by the Appellant that when the entire assessment is set aside, the time limit specified in section 153(3) of the Act would only apply for making fresh assessment. 7.0 The appellant has submitted that the certified copy of the tribunal order in ITA No.2840 of 2018 was received on 23.05.2019. Therefore, the…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. THIRUTHURAIPOONDI TIRUVENKADAM VIVEKANANDAM DHINAKARAN, CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 1423/CHNY/2023[1996-97]Status: DisposedITAT Chennai05 Apr 2024AY 1996-97

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.1422 & 1423/Chny/2023 िनधा"रण वष"/Assessment Years: 1995-96 & 1996-97 The Assistant Commissioner Of Vs. Thiruthuraipoondi Tiruvenkadam Income Tax, Central Circle 2(2), Vivekanandam Dhinakaran, Investigation Building, 5, Iv Street, Venkateswara Nagar, Chennai – 34. Karpagam Gardens, Adyar, Chennai 600 020. [Pan:Abkpd2771Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.03.2024 घोषणा की तारीख /Date Of Pronouncement : 05.04.2024 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 06.10.2023 Relevant To The Assessment Years 1995-96 & 1996-97. 2. Brief Facts Of The Case Are That The Assessee, Shri Ttv Dhinakaran Has Filed His Return Of Income For The Assessment Years 1995 96 & 2

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 132ASection 143(3)Section 147Section 148Section 153(3)Section 158B

…visions of section 153(3)(ii) of the Act. 18. Coming back to case laws relied upon by the learned A.R for the assessee. In this regard, the learned AR relied upon direct decision of Hon’ble Delhi High Court in the case of CIT Vs. Bhan Textile Pvt. Ltd. (2008) 300 ITR 176(Del), wherein the Hon’ble High Court under identical circumstances held that where the Assessing Officer was directed by Commissioner (Appeals) to pass fresh order u/s.144, meaning thereby that assessment order was set aside or cancelled and there was no independent finding or direction which the Assessing Officer 52 IT(SS)A No.1/Chny/2020 was re…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. THIRUTHURAIPOONDI TIRUVENKADAM VIVEKANANDAM DHINAKARAN, CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 1422/CHNY/2023[1995-96]Status: DisposedITAT Chennai05 Apr 2024AY 1995-96

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.1422 & 1423/Chny/2023 िनधा"रण वष"/Assessment Years: 1995-96 & 1996-97 The Assistant Commissioner Of Vs. Thiruthuraipoondi Tiruvenkadam Income Tax, Central Circle 2(2), Vivekanandam Dhinakaran, Investigation Building, 5, Iv Street, Venkateswara Nagar, Chennai – 34. Karpagam Gardens, Adyar, Chennai 600 020. [Pan:Abkpd2771Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.03.2024 घोषणा की तारीख /Date Of Pronouncement : 05.04.2024 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 06.10.2023 Relevant To The Assessment Years 1995-96 & 1996-97. 2. Brief Facts Of The Case Are That The Assessee, Shri Ttv Dhinakaran Has Filed His Return Of Income For The Assessment Years 1995 96 & 2

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 132ASection 143(3)Section 147Section 148Section 153(3)Section 158B

…visions of section 153(3)(ii) of the Act. 18. Coming back to case laws relied upon by the learned A.R for the assessee. In this regard, the learned AR relied upon direct decision of Hon’ble Delhi High Court in the case of CIT Vs. Bhan Textile Pvt. Ltd. (2008) 300 ITR 176(Del), wherein the Hon’ble High Court under identical circumstances held that where the Assessing Officer was directed by Commissioner (Appeals) to pass fresh order u/s.144, meaning thereby that assessment order was set aside or cancelled and there was no independent finding or direction which the Assessing Officer 52 IT(SS)A No.1/Chny/2020 was re…

NANDLAL L. KODNANEY,MUMBAI vs. ITO 26(2)(4), MUMBAI

In the result, both the assessee’s appeals are dismissed

ITA 4924/MUM/2014[1992-93]Status: DisposedITAT Mumbai21 Aug 2020AY 1992-93

Bench: Shri Sanjay Arora & Shri Vikas Awasthy

For Appellant: Shri Mayur A. Shah, CAFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)
Section 139Section 143(2)Section 147Section 148Section 148(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER & SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA Nos. 4924 & 4925/Mum/2014 Assessment Years: 1992-93 & 1993-94 Nandlal L. Kodnaney v. ITO 26(2)(4) 1007, Natasha Tower, K.G. Mittal Ayurvedic Hospital Bldg, 6th Floor, RCTS, 1310, Andheri (W), Mumbai – 400063 Charni Road, Mumbai. PAN : AAHPK4363M (Appellant) .. ( Respondent) Appellant by : Shri Mayur A. Shah, CA Respondent by : Ms. Kavita P. Kaushik (Sr. DR) Date of Hearing 24.02.2020 Date of Pronouncement 21.08.2020 O R D E R Per Sanjay Arora, AM: This is a set of tw…

THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA

In the result, the order passed by the

ITA/370/2011HC Karnataka12 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

…in ‘RIKHABDAS JHAVERCHAND VS. COMMISSINOER OF INCOME-TAX’, 2001 249 ITR 774 BOM, ‘BASU DISTRIBUTORS (P.) LTD. VS. INCOME-TAX OFFICER, WARD 2(3), NEW DELHI’, (2007) 159 TAXMAN 410 (DELHI, ‘COMMISSIONER OF INCOME-TAX VS. BHAN TEXTILE (P.) LTD.’, (2008) 300 ITR 176 11 (DELHI),’INSTRUMENTS AND CONTROL CO. VS. CHIEF COMMISSIONER OF INCOME TAX-1 & 2’, (2012) 25 TAXMANN.COM 16 (GUJARAT), ‘NOKIA INDIA (P.) LTD. VS. DEPUTY COMMISSIONER OF INCOME-TAX’, (2018) 407 ITR 20 (DELHI), and ‘GE T & D INDIA LTD. VS. DEPUTY COMMISSIONER OF INCOME-TAX’, (2019) 105 TAXMANN.COM 286 (MADRAS). 7…

HAPAG LLOYD INDIA P. LTD,MUMBAI vs. DCIT 7(1)(2), MUMBAI

In the result, appeals are allowed in terms indicated above

ITA 819/MUM/2019[2008-09]Status: DisposedITAT Mumbai27 Sept 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Rajan Vora a/wFor Respondent: Shri Jayant Kumar
Section 143(3)Section 144C(13)Section 153Section 92C

…t of such contention, learned Counsel relied upon the following decisions:– i) Nokia India Pvt. Ltd. v/s DCIT, [2017] 85 taxmann.com 291 (Del.); ii) Instruments & Control Company v/s CCIT, [2012] 83 CCH 149 (Guj.); iii) CIT v/s Bhan Textile Pvt. Ltd., [2008] 300 ITR 176 (Del.); iv) Citicorp Finance India Ltd. v/s ACIT, ITA no.3610 & 3611/ Mum./2011, dated 08.07.2016; v) Bechtel India Pvt. Ltd. v/s ACIT, ITA no.6131/Del./2017, dated 23.11.2017; vi) DCIT v/s Sanjay Jaiswal, [2016] 68 taxmann.com 310 (Kol.); vii) Honeywell Automation India Ltd. v/s DCIT, ITA no.405 to 407/Pun./2016, etc., dated 01.08.2018; and viii…

THE AD COMMISSIONER OF INCOME TAX, ALAPPUZHA vs. N S S KARAYOGAM, ALAPPUZHA

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

ITA 505/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Mar 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.T.M.Sreedharan, Advocate
Section 143Section 148Section 153Section 254

…ourt had followed the judgment of the Hon’ble Punjab & Haryana High Court in the case of Bharti Engineering Corporation v. Union of India and others [(2008) 298 ITR 400 (P&H)] and the Hon’ble Delhi High Court in the case of CIT v. Bhan Textile P. Ltd. [(2008) 300 ITR 176 (Delhi)]. The relevant finding of the Hon’ble Kerala High Court, after extracting the findings of the Hon’ble Delhi High Court, reads as follows:- “12. The resultant position therefore is that, even in a case where only one issue has been directed to be considered afresh, the limitation under Section 153(2A) would apply. It is clear from the pas…

SRI.T.ABDUL MAJEED PROPRIETOR,COCHIN vs. THE DCIT, ERNAKULAM

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

ITA 74/COCH/2017[1998-99]Status: DisposedITAT Cochin14 Dec 2018AY 1998-99

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. C.B.M.Warrier, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143Section 153Section 250Section 254Section 263Section 264

…ourt had followed the judgment of the Hon’ble Punjab & Haryana High Court in the case of Bharti Engineering Corporation v. Union of India and others [(2008) 298 ITR 400 (P&H)] and the Hon’ble Delhi High Court in the case of CIT v. Bhan Textile P. Ltd. [(2008) 300 ITR 176 (Delhi)]. The relevant finding of the Hon’ble Kerala High Court, after extracting the findings of the Hon’ble Delhi High Court, reads as follows:- “12. The resultant position therefore is that, even in a case where only one issue has been directed to be considered afresh, the limitation under Section 153(2A) would apply. It is clear from the pas…

SRI.T.ABDUL MAJEED PROPRIETOR,COCHIN vs. THE DCIT, ERNAKULAM

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

ITA 73/COCH/2017[1997-98]Status: DisposedITAT Cochin14 Dec 2018AY 1997-98

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. C.B.M.Warrier, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143Section 153Section 250Section 254Section 263Section 264

…ourt had followed the judgment of the Hon’ble Punjab & Haryana High Court in the case of Bharti Engineering Corporation v. Union of India and others [(2008) 298 ITR 400 (P&H)] and the Hon’ble Delhi High Court in the case of CIT v. Bhan Textile P. Ltd. [(2008) 300 ITR 176 (Delhi)]. The relevant finding of the Hon’ble Kerala High Court, after extracting the findings of the Hon’ble Delhi High Court, reads as follows:- “12. The resultant position therefore is that, even in a case where only one issue has been directed to be considered afresh, the limitation under Section 153(2A) would apply. It is clear from the pas…

SRI.T.ABDUL MAJEED PROPRIETOR,COCHIN vs. THE DCIT, ERNAKULAM

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

ITA 72/COCH/2017[1996-97]Status: DisposedITAT Cochin14 Dec 2018AY 1996-97

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. C.B.M.Warrier, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143Section 153Section 250Section 254Section 263Section 264

…ourt had followed the judgment of the Hon’ble Punjab & Haryana High Court in the case of Bharti Engineering Corporation v. Union of India and others [(2008) 298 ITR 400 (P&H)] and the Hon’ble Delhi High Court in the case of CIT v. Bhan Textile P. Ltd. [(2008) 300 ITR 176 (Delhi)]. The relevant finding of the Hon’ble Kerala High Court, after extracting the findings of the Hon’ble Delhi High Court, reads as follows:- “12. The resultant position therefore is that, even in a case where only one issue has been directed to be considered afresh, the limitation under Section 153(2A) would apply. It is clear from the pas…

SRI.T.ABDUL MAJEED PROPRIETOR,COCHIN vs. THE DCIT, ERNAKULAM

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

ITA 70/COCH/2017[1994-95]Status: DisposedITAT Cochin14 Dec 2018AY 1994-95

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. C.B.M.Warrier, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143Section 153Section 250Section 254Section 263Section 264

…ourt had followed the judgment of the Hon’ble Punjab & Haryana High Court in the case of Bharti Engineering Corporation v. Union of India and others [(2008) 298 ITR 400 (P&H)] and the Hon’ble Delhi High Court in the case of CIT v. Bhan Textile P. Ltd. [(2008) 300 ITR 176 (Delhi)]. The relevant finding of the Hon’ble Kerala High Court, after extracting the findings of the Hon’ble Delhi High Court, reads as follows:- “12. The resultant position therefore is that, even in a case where only one issue has been directed to be considered afresh, the limitation under Section 153(2A) would apply. It is clear from the pas…

SRI.T.ABDUL MAJEED PROPRIETOR,COCHIN vs. THE DCIT, ERNAKULAM

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

ITA 71/COCH/2017[1995-96]Status: DisposedITAT Cochin14 Dec 2018AY 1995-96

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. C.B.M.Warrier, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143Section 153Section 250Section 254Section 263Section 264

…ourt had followed the judgment of the Hon’ble Punjab & Haryana High Court in the case of Bharti Engineering Corporation v. Union of India and others [(2008) 298 ITR 400 (P&H)] and the Hon’ble Delhi High Court in the case of CIT v. Bhan Textile P. Ltd. [(2008) 300 ITR 176 (Delhi)]. The relevant finding of the Hon’ble Kerala High Court, after extracting the findings of the Hon’ble Delhi High Court, reads as follows:- “12. The resultant position therefore is that, even in a case where only one issue has been directed to be considered afresh, the limitation under Section 153(2A) would apply. It is clear from the pas…

BECHTEL INDIA PVT. LTD.,,NEW DELHI vs. ADDL.CIT,SPECIAL RANGE-2, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6131/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Nov 2017AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Vs. Addl. Cit, Special Range-2, M/S. Bechtel India Pvt. Ltd., 418, Naurang House, 21 K.G. Marg, New Delhi New Delhi Pan : Aaacb0298A (Appellant) (Respondent) Appellant By Sh. Himanshu Sinha, Adv. & Ms. Vrinda Tulshan, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 26.10.2017 Date Of Pronouncement 23.11.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144CSection 144C(13)Section 153(3)Section 154Section 254Section 271Section 92C

…3(2A) of the Act. 3.2 In support, the learned counsel placed reliance on the decisions of the Hon’ble Delhi High Court in the case of Nokia India (P) Ltd Vs. DCIT (2017) 85 taxmann.com 291 (Delhi) and Commissioner of Income Tax Vs. Bhan Textile (P) Ltd (2008) 300 ITR 176 (Delhi). 3.3 Secondly, he submitted that impugned assessment order has been passed on 27/07/2017 in pursuance of the ld. DRP direction dated 5 26/05/2017. The impugned order has been passed after 27 days of the expiry of the period of limitation laid down in section 144C(13) of the Act wherein it has been provided that AO shall complete the asse…

STANDARD CHARTERED GRINDLAYS PTY LTD.,NEW DELHI vs. DDIT, NEW DELHI

Appeal is partly allowed

ITA 3578/DEL/2013[1995-96]Status: DisposedITAT Delhi10 Mar 2017AY 1995-96

Bench: Shri I. C. Sudhir & Shri O. P. Kant

For Appellant: Ms. Shashi M. Kapila, Adv.; &For Respondent: Shri Anuj Arora, CIT [DR]
Section 153Section 156Section 220(2)Section 244ASection 250Section 254

…sessment is set aside by the Tribunal under section 254 of the Act. In support the ld. AR placed reliance on the following decisions :- (i) Instruments & Control Co. Vs. Chief CIT & Others, (2012) 349 ITR 357 (Guj.); (ii) CIT Vs. Bhan Textile P. Ltd. (2008) 300 ITR 176 (Del.); 5.2 The ld. CIT (DR), on the other hand, has tried to justify the orders of the authorities below on the issue with this contention that provisions laid down under section 153(2A) are applicable for computation of limitation period, only when entire assessment order is set aside by the appellate authority, whereas in the present case, en…

R.K. CHARI STOCK BROKING P.LTD,MUMBAI vs. ITO 4(2)(1), MUMBAI

In the result, the appeal filed by the assessee company in ITA N0

ITA 1486/MUM/2011[2001-02]Status: DisposedITAT Mumbai27 Apr 2016AY 2001-02

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1486/Mum/2011 ("नधा"रण वष" / Assessment Year : 2001-02) बनाम/ R.K. Chari Stock Broking Income Tax Officer - Pvt. Ltd., 4(2)(1), V. 102, Mittal Chambers, Mumbai. Nariman Point, Mumbai – 400 023. "थायी लेखा सं./Pan : Aaacr3054L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Assessee By Shri Bhavin M Dedhia Revenue By : Shri B.S. Bist (Sr. D.R.)

For Respondent: Shri B.S. Bist (Sr. D.R.)
Section 143(3)Section 36(1)Section 36(1)(vii)

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1486/Mum/2011 ("नधा"रण वष" / Assessment Year : 2001-02) बनाम/ R.K. Chari Stock Broking Income Tax Officer - Pvt. Ltd., 4(2)(1), v. 102, Mittal Chambers, Mumbai. Nariman Point, Mumbai – 400 023. "थायी लेखा सं./PAN : AAACR3054L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Assessee by Shri Bhavin M Dedhia Revenue by : Shri B.S. Bist (Sr. D.R.) सुनवाई क" तार"ख /Date of Hearing : 03-02-2016 घोषणा क" तार"ख /Date of…

DCIT, CIRCLE - 48, KOLKATA, KOLKATA vs. SANJAY JAISWAL, HOWRAH

In the result, the cross objection of the assessee is allowed , appeals of the assessee and revenue are dismissed as infructuous

ITA 1649/KOL/2010[2004-05]Status: DisposedITAT Kolkata23 Mar 2016AY 2004-05

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: Shri Gopal Ram Sharma, Advocate, ld.ARFor Respondent: Shri Debasish Lahiri, JCIT, ld. Sr.DR
Section 143Section 143(3)Section 153Section 153(3)Section 254

…1. We find that the following decisions relied on by the Learned AR are very well placed and which are squarely applicable to the facts of the instant case:- (a) Decision of Hon’ble Delhi High Court in the case of CIT vs Bhan Textile P Ltd reported in (2008) 300 ITR 176 (Del), wherein it was held that :- ASSESSMENT – LIMITATION – COMMISSIONER (APPEALS) DIRECTING ASSESSING OFFICER TO PASS AN ORDER UNDER SECTION 144 AND GIVE ASSESSEE OPPORTUNITY TO FILE ITS EVIDENCE – ASSESSMENT MUST BE TAKEN TO HAVE BEEN SET ASIDE – LIMITATION UNDER SECTION 153(2A) APPLIES – NOT A CASE OF ASSESSMENT TO GIVE EFFECT TO FINDING – I…

Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

In the result, the order passed by the

ITTA/370/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 143Section 143(2)Section 153Section 153(3)Section 154Section 260Section 260ASection 80I

…in ‘RIKHABDAS JHAVERCHAND VS. COMMISSINOER OF INCOME-TAX’, 2001 249 ITR 774 BOM, ‘BASU DISTRIBUTORS (P.) LTD. VS. INCOME-TAX OFFICER, WARD 2(3), NEW DELHI’, (2007) 159 TAXMAN 410 (DELHI, ‘COMMISSIONER OF INCOME-TAX VS. BHAN TEXTILE (P.) LTD.’, (2008) 300 ITR 176 11 (DELHI),’INSTRUMENTS AND CONTROL CO. VS. CHIEF COMMISSIONER OF INCOME TAX-1 & 2’, (2012) 25 TAXMANN.COM 16 (GUJARAT), ‘NOKIA INDIA (P.) LTD. VS. DEPUTY COMMISSIONER OF INCOME-TAX’, (2018) 407 ITR 20 (DELHI), and ‘GE T & D INDIA LTD. VS. DEPUTY COMMISSIONER OF INCOME-TAX’, (2019) 105 TAXMANN.COM 286 (MADRAS). 7…