CIT v. Escorts Ltd.

338 ITR 435High Court2011#1933 most cited

What is CIT v. Escorts Ltd. authority for?

An order cannot be revised under Section 263 if the Assessing Officer took a plausible view, conducted an inquiry, or consistently allowed similar claims in earlier assessment years, as such an order is not erroneous and prejudicial to the interests of the revenue. Revisionary powers cannot be invoked merely because the Commissioner has a different opinion on a plausible view taken by the Assessing Officer.

60

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Escorts Ltd. · 338 ITR 435 · Section 263 · revisionary power · erroneous and prejudicial to revenue · plausible view · lack of enquiry · inadequate enquiry · earlier assessment years · Section 143(3) assessment

Also reported as

198 Taxmann 324

Sections most often in play

Section 263Section 143(3)Section 10(15)Section 10(34)Section 10(38)Section 115JBSection 142(1)Section 14A

Issues it is cited on

business trustsection 43dsection 263(1)malabar industrialsection 10(34)section 40a(2)(b)survey under section 133asection 40a(2)lack of enquirysection 30erroneous and prejudicialsection 10a

Judgments citing CIT v. Escorts Ltd.

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ed: -CIT v. DLF Ltd.: 350 ITR 555 (Del.) -CIT v. International Travel House Ltd.: 344 ITR 554 (Del.) -Gulmohar Finance Ltd.: 170 Taxman 483 (Del.) -CIT v. Leisurewear Exports: 341 ITR 166 (Del.) -CIT v. Hero Auto Ltd.: 343 ITR 342 (Del.) -CIT v. Escorts Ltd.: 338 ITR 435 (Del.) 151 For the aforesaid reason, too, it is respectfully submitted that the revisionary proceedings initiated under section 263 of the Act is wholly without jurisdiction since the view taken by the assessing officer is, in any case, a plausible view in law, which cannot be regarded as erroneous, much less prejudicial to the interests of the R…

CISCO COMMERCE INDIA PRIVATE LIMITED,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT, BENGALURU-2, BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 1235/BANG/2025[2021-22]Status: DisposedITAT Bangalore05 Mar 2026AY 2021-22

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 154Section 194JSection 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2021-22 Cisco Commerce India Pvt. Ltd., Vs. The Principal Commissioner No.10, 2nd Floor, Brigade South of Income Tax, Parade, Mahatma Gandhi Road, Bengaluru-2, Bangalore – 560 001. Bengaluru. PAN: AAECC 2704Q APPELLANT RESPONDENT Appellant by : Shri Nageshwar Rao, Advocate Respondent by : Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.01.2026 Date of Pronouncement : 05.03.2026 O R D E R Per Prashant Maharishi, Vice President 1.…

GUJARAT STATE COOPERATIVE COTTON FEDERATION LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD -1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 538/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

For Appellant: Shri Manish J. Shah &For Respondent: Shri Sher Singh, CIT-D.R
Section 139(1)Section 143Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2018-19 Gujarat State The PCIT, Cooperative Cotton Ahmedabad-1 Federation Ltd., Vs (Respondent) ‘A’ Block, Silver Arc, Behind Town Hall, Ellisbridge, Ahmedabad-380006 PAN: AAAAG0399P (Appellant) Assessee by: Shri Manish J. Shah & Shri Rushin Patel, AR.s Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 17-12-2025 Date of pronouncement : 19-02-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 14-…

UNITED INDIA INSUANCE CO LIMITED,CHENNAI vs. PCIT 3, CHENNAI

In the result, the appeals for AY 2014-15, 2016-17 & 2017-18 are

ITA 683/CHNY/2023[2017-18]Status: DisposedITAT Chennai05 Jan 2026AY 2017-18
Section 10(38)Section 143(3)Section 263Section 44

…3. The Id. AR further relied on the decision of the Hon'ble High Court of Bombay in the case of Kohinoor Foods reported in 14 ITR 249 placed at pages 60 to 70 of paper book and the decision of the Hon'ble High Court of Delhi in the case of Escorts reported in 338 ITR 435 placed at pages 71 to 84 of paper book for the proposition that if similar claims have been allowed in the earlier assessment years, revisionary proceedings cannot be initiated. 14. The Id. AR vehemently argued against Revenue's point that there is bifurcation of income from a single source is not correct. He submits that the bifurcation of a sin…

UNITED INDIA INSURANCE CO LTD,CHENNAI vs. PCIT, CHENNAI

ITA 430/CHNY/2022[2017-18]Status: DisposedITAT Chennai05 Jan 2026AY 2017-18
Section 10(38)Section 143(3)Section 263Section 44

…3. The Id. AR further relied on the decision of the Hon'ble High Court of Bombay in the case of Kohinoor Foods reported in 14 ITR 249 placed at pages 60 to 70 of paper book and the decision of the Hon'ble High Court of Delhi in the case of Escorts reported in 338 ITR 435 placed at pages 71 to 84 of paper book for the proposition that if similar claims have been allowed in the earlier assessment years, revisionary proceedings cannot be initiated. 14. The Id. AR vehemently argued against Revenue's point that there is bifurcation of income from a single source is not correct. He submits that the bifurcation of a sin…

UNITED INDIA INSURANCE CO LIMITED,CHENNAI vs. PCIT-3, CHENNAI

In the result, the appeals for AY 2014-15, 2016-17 & 2017-18 are partly allowed and appeals for AY 2015-16 & 2017-18 (in ITA No

ITA 182/CHNY/2021[2015-16]Status: DisposedITAT Chennai05 Jan 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1759/Chny/2019, 182 & 183/Chny/2021, 430/Chny/2022 & 683/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 United India Insurance Co. Ltd., Vs. The Principal Commissioner Of O/O The Chief Manager, Cfac Income Tax – 3, Department, Head Office, United India Chennai 600 034. Nalanda, Door No. 19, Ground Floor, 4Th Lane, Utamar Gandhi Salai, Chennai 600 034. [Pan:Aaacu5552C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundararaman, Ca ""थ" की ओर से/Respondent By : Ms. V. Pushpa, Sr. Standing Counsel (Virtual) सुनवाई की तारीख/ Date Of Hearing : 07.10.2025 घोषणा की तारीख /Date Of Pronouncement : 05.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: The Appeal In Ita No. 1759/Chny/2019 Filed By The Assessee Is Directed Against The Order Dated 29.03.2019 Passed By The Ld. Principal Commissioner Of Income Tax-3, Chennai For The Assessment Year 2014- 15. The Appeals In Ita No. 182 & 183/Chny/2021 Are Filed By The Assessee Against Different Orders Both Dated 28.03.2021 Passed By The Ld. Pcit-3, Chennai For The Assessment 2015-16 & 2016-17. The 2

For Appellant: Shri S. Sundararaman, CAFor Respondent: Ms. V. Pushpa, Sr. Standing Counsel
Section 10(38)Section 143(3)Section 263Section 44

…3. The ld. AR further relied on the decision of the Hon’ble High Court of Bombay in the case of Kohinoor Foods reported in 14 ITR 249 placed at pages 60 to 70 of paper book and the decision of the Hon’ble High Court of Delhi in the case of Escorts reported in 338 ITR 435 placed at pages 71 to 84 of paper book for the proposition that if similar claims have been allowed in the earlier assessment years, revisionary proceedings cannot be initiated. 14. The ld. AR vehemently argued against Revenue’s point that there is bifurcation of income from a single source is not correct. He submits that the bifurcation of a si…

UNITED INDIA INSURANCE CO.LTD,CHENNAI vs. PCIT-3,, CHENNAI

ITA 1759/CHNY/2019[2014-15]Status: DisposedITAT Chennai05 Jan 2026AY 2014-15
Section 10(38)Section 143(3)Section 263Section 44

…3. The Id. AR further relied on the decision of the Hon'ble High Court of Bombay in the case of Kohinoor Foods reported in 14 ITR 249 placed at pages 60 to 70 of paper book and the decision of the Hon'ble High Court of Delhi in the case of Escorts reported in 338 ITR 435 placed at pages 71 to 84 of paper book for the proposition that if similar claims have been allowed in the earlier assessment years, revisionary proceedings cannot be initiated. 14. The Id. AR vehemently argued against Revenue's point that there is bifurcation of income from a single source is not correct. He submits that the bifurcation of a sin…

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

ITA 2933/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20
Section 143(1)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. PAN-AAACM5586C (Appellant) (Respondent) S.A. No.332/Del/2025 (Arising out of ITA No. 2933/Del/2025) (ASSESSMENT YEAR: 2019-20) Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. P…

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…CIT, 193 ITR 321, the decision of M.P. High Court in the case of Godavari Corporation, 156 ITR 835, decision of Supreme Court in the case of Union of India vs. Satish Panalal Shah, 249 ITR 221 and the decision of Delhi High Court in the case of Escorts Ltd., 338 ITR 435. Therefore, identical issue considered and decided in earlier years in favour of the assessee by the AO as well as by the Tribunal in various years should have been followed by the authorities below on the identical issue. It is also not in dispute that the end product, i.e., Zarda is excisable item/goods and subjected to inspection and control b…

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…CIT, 193 ITR 321, the decision of M.P. High Court in the case of Godavari Corporation, 156 ITR 835, decision of Supreme Court in the case of Union of India vs. Satish Panalal Shah, 249 ITR 221 and the decision of Delhi High Court in the case of Escorts Ltd., 338 ITR 435. Therefore, identical issue considered and decided in earlier years in favour of the assessee by the AO as well as by the Tribunal in various years should have been followed by the authorities below on the identical issue. It is also not in dispute that the end product, i.e., Zarda is excisable item/goods and subjected to inspection and control b…

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…v. DLF Ltd.: 350 ITR 555 (Del.) - CIT v. International Travel House Ltd.: 344 ITR 554 (Del.) - Gulmohar Finance Ltd.: 170 Taxman 483 (Del.) 41 - CIT v. Leisurewear Exports: 341 ITR 166 (Del.) - CIT v. Hero Auto Ltd.: 343 ITR 342 (Del.) - CIT v. Escorts Ltd.: 338 ITR 435 (Del.) 151 For the aforesaid reason, too, it is respectfully submitted that the revisionary proceedings initiated under section 263 of the Act is wholly without jurisdiction since the view taken by the assessing officer is, in any case, a plausible view in law, which cannot be regarded as erroneous, much less prejudicial to the interests of the…

DCIT CENTRAL CIRCLE-74(1), NEW DELHI vs. FORTIS HOSPITAL LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 241/DEL/2023[2012-13]Status: DisposedITAT Delhi06 Nov 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 Dcit, Vs. Fortis Hospital Ltd. Central Circle- Tower-A, Unitech Business 74(1), New Delhi. Park, Block-F South City-1, Section-41, Gurgaon, Haryana 122 001 Pan Aabcf3718N (Appellant) (Respondent)

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri Vivek Kumar Upadhyay
Section 133ASection 192Section 192BSection 194JSection 201(1)

…same set of facts in a different way. The facts examined by the AO are not different to those that existed in the past years when no such action was taken even after a TDS survey carried out on 19.01.2015. Reliance is placed on CIT vs M/s Escorts Ltd. (2011) 338 ITR 435 (Del.). 3. The AO has passed the order impugned which is to of raising a demand which is to say the least factually and legally incorrect, and aimed at reflecting a huge only for the purpose demand for statistical purposes. 4. The AO in passing the orders impugned has overlooked relevant provisions of the Act which if considered would have avoide…

BHAJAN LAL SURESH CHANDRA SARRAF,AJMER vs. PCIT (CENTRAL), JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 135/JPR/2022[2018-19]Status: DisposedITAT Jaipur07 Dec 2022AY 2018-19
For Appellant: Shri Sunil Porwal (CA)For Respondent: Shri P.R. Meena (CIT)
Section 115Section 115BSection 132Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153ASection 263Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 135/JP/2022 Assessment Year : 2018-19. cuke M/s. Bhajan Lal Suresh Chand Principal Commissioner of Vs. Saraf, Income-tax (Central) 5, Batti, Jaipur. Bewar (Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AACFB 2942 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sunil Porwal (CA) jktLo dh v…

M/S ARENA ENTERPRISES ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, , MUMBAI-17

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 862/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Arena Enterprise V. Pcit –Mumbai-17 Cts No. 20, Arena Space, Village Majas Room No. 120, 1St Floor Jvlr, Behind Majas Depot Kautilya Bhavan, C-41 To C-43 Jogeshwari (E), Mumbai - 400060 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aanfa3473E (Appellant) (Respondent) Assessee Represented By : Ms. Mrugakshi Joshi Department Represented By : Shri Jagadish Jangid

Section 143(3)Section 24Section 263Section 40A(2)(b)

…under section 263 (1) of the Act. 23. The department is not entitled to reopen an assessment based on a fresh inference of transactions accepted by the revenue for several preceding years on the pretext of dubbing them as erroneous. CIT v. Escorts Ltd. [2011] 338 ITR 435 (Delhi) (HC). Conclusion: Thus based on the case laws submitted and the facts and circumstances of the case, we humbly submit before your Honours that the order passed by the Assessing Officer is neither erroneous nor prejudicial to the interest of the Revenue and therefore the proceedings initiated u/s. 263 should be quashed, as it is bad in law…

CRICKET CLUB OF INDIA P.LTD,MUMBAI vs. CIT 1, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3282/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Jul 2022AY 2010-11

Bench: Us:-

Section 143(3)Section 263Section 263(1)

…eways, may yet differ with the view expressed and refer the matter to a Bench of superior strength or in some cases to a Bench of superior jurisdiction". [Emphasis supplied] c) Decision of Hon’ble Delhi High Court in the case of CIT vs Escorts Ltd reported in 338 ITR 435 (Del), wherein by applying the principle of consistency , it was held that when the fundamental nature of a transaction, which was examined year after year, had remained the same, the ld. CIT was not entitled to pass a revision order u/s 263 of the Act and take a different view. d) Decision of Hon’ble Delhi High Court in the case of CIT vs Neo P…

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 5330/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 5329/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 5328/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT CIRCLE-74(1), NEW DELHI vs. FORTIS HEALTHCARE LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 5327/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

ACIT, CIRCLE- 74(1), NEW DELHI vs. FORTIS C- DOC HEALTHCARE LTD., DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 5326/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 5322/Del/2019 : Asstt. Year 2017-18 ITA No. 5323/Del/2019 : Asstt. Year 2016-17 ITA No. 5324/Del/2019 : Asstt. Year 2017-18 ITA No. 5327/Del/2019 : Asstt. Year 2016-17 ITA No. 5328/Del/2019 : Asstt. Year 2016-17 ITA No. 5329/Del/2019 : Asstt. Year 2017-18 ITA No. 5330/Del/2019 : Asstt. Year 2017-18 ACIT, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (APPELLANT…

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