CIT v. Godavari Devi Saraf

RENEW WIND ENERGY (RAJKOT) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the Assessees are allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrenew Wind Energy (Shivpur) Vs The Deputy Commissioner Of Private Limited, 138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikaji Cama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4810H New Delhi Appellant Respondent Renew Wind Energy (Rajkot) Vs The Deputy Commissioner Of Private Limited,138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikajicama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4553H New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act Renew Wind Energy Vs. DCIT is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked t…

RENEW WIND ENERGY (SHIVPUR) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the Assessees are allowed

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrenew Wind Energy (Shivpur) Vs The Deputy Commissioner Of Private Limited, 138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikaji Cama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4810H New Delhi Appellant Respondent Renew Wind Energy (Rajkot) Vs The Deputy Commissioner Of Private Limited,138, Ansal Income Tax, Circle 19(1) Delhi Chambers, Bhikajicama Palace, Range Code-44, C. R. New Delhi Building, I. P. Estate, Pan: Aafcr4553H New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act Renew Wind Energy Vs. DCIT is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked t…

JOHNSON MATTHEY INDIA PVT. LTD.,NEW DELHI vs. ACIT CIRCLE 13(1), , NEW DELHI

In the result, appeals of the Assessees are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaljohnson Matthey India P. Ltd. Vs The Deputy Commissioner Of C/O. Luthra & Luthra Law Income Tax, Circle 13(2) Office India, 103, Ashoka Estate, Spm Civic Centre, New Delhi Barakhamba Road, New Delhi Pan: Aaacj2919A Appellant Respondent Johnson Matthey India P. Ltd. Vs National Faceless Appeal 5Th Floor, C/O Regus Business Centre, Income Tax Center, Gurgaon, Road, South Department West Delhi Pan: Aaacj2919A Appellant Respondent Assessee By Sh. Sumit Mangal, Adv, Ms. Radhika Sharma, Adv& Ms. Soumya Pandey, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 29/01/2026

…Appeal No. 126 to 1992, directed against the order for winding up of the appellant- company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble 8ITA Nos. 2564 & 3953/del/2024 Johnson Matthey India P. Ltd. Vs. DCIT High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as un…

VATIKA SEVEN ELEMENTS PVT. LTD. ,NEW DELHI vs. ACIT CIRCLE 25(1), NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Krinwant Sahay, Accountnat Member [Assessment Year: 2018-19]

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

ITRON INDIA P.LTD,DELHI vs. DCIT, CIRCLE-10(1), NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalitron India P. Ltd. Vs The Deputy Commissioner Of Flat No. 507, Income Tax, Circle 10(1), Bhikajicamabhawan, C. R. Building, New Delhi Bhikajicama Place, New Delhi Pan: Aabcs6575L Appellant Respondent Assessee By Sh.Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 29/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

LS CABLE INDIA P.LTD.,REWARI vs. ADDL.CIT, SPECIAL RANGE-5, NEW DELHI

In the result, appeals of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

…il Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

LS CABLE INDIA PVT. LTD.,HARYANA vs. ACIT, NEW DELHI

In the result, appeals of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

…il Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

HONDA TRADING ASIA COMPANY LIMITED,THAILAND vs. DCIT, INT. TAXATION, NOIDA

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…il Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

BENTLEY SYSTEMS INDIA PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE 4(2), DELHI ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalbentley Systems India Private V Deputy Commissioner Of Limited. Work Well Suites, 10 Floor, S Income Tax, Circle 4(2), C. Max House, 1516/338,339 340 R. Building, Assessment Village Behapur Adjacent Okhla Unit, Income Tax Railway Station, Okhla Industrial Department, Delhi Estate, S.O. Tehkhand, South East Delhi, Delhi, 110020 Pan: Aabcb5645E Appellant Respondent Assessee By Sh. Nishank Vashistha, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is 8 Bentley Systeme India Pvt. Ltd. vs. DCIT binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not…

BAXTER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant- company. The said appeal, therefore, fails and is liable to be dismissed." 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income- Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: 9 ......It should not be overlooked that the Income-tax Act is an…

VIVO MOBILE INDIA PRIVATE LIMITED,HARYANA, INDIA vs. ASSISTANCE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DELHI

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…Appeal No. 126 to 1992, directed against the order for winding up of the appellant- company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

TS TECH SUN INDIA PRIVATE LIMITED ,NEW DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 25(1), NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalts Tech Sun India Private Vs The Assistant Commissioner Limited, A-47, Lower Ground Of Income Tax, Circle 25(1), C. Floor, Hauz Khas, New Delhi- R. Building, I. P. Estate, 110016 Delhi-110002, New Delhi Pan: Aaact4324M Appellant Respondent Assessee By Sh. Ankit Sahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

JUBILANT GENERICS LIMITED,GAUTAM BUDDHA NAGAR vs. ASSESSMENT UNIT, DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaljubilant Generics Limited Vs Assessment Unit, Income Tax Plot 1A, Sector-16A Noida H. O. Department, Gautam Buddha Nagar, 201301, Delhi Uttar Pradesh Pan: Aadcj2401L Appellant Respondent Assessee By Ms. Nidhi, Ar (Virutal) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

TOYO INK INDIA PRIVATE LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltoyo Ink India Private Limited Vs The Deputy Commissioner Of C-151, Naraina Industrial Area, Income Tax, Circle 25(1), Phase-1, Naraina Industrial Range 46, C. R. Building, Estate, South West, Delhi- Delhi-110002, Delhi 110028Pan: Aacct5137A Appellant Respondent Assessee By Sh. Ankitsahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

HONDA ACCESS INDIA PRIVATE LIMITED,NOIDA, UTTAR PRADESH vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, GB NAGAR, NOIDA, UTTAR PRADESH

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalhonda Access India Private Vs Assessment Unit, Income Limited Plot No. 1-D/5, Tax Department, Circle Udyogvihar, Ecotech-Ii, Alpha 5(1)(1), G B Nagar, Nodia, Greater Noida, Gautam Uttar Pradesh Buddha Nagar, 201308, Uttar Pradesh Pan: Aacch9695K Appellant Respondent Assessee By Sh. Nishank Vashistha, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is 8 Honda Access India Private Limited Vs. ITO binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should n…

ADIDAS INDIA MARKETING PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), DELHI, DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaladidas India Marketing Private Vs Assistant Commissioner Of Limited. Office No. 6, 2Nd Floor, Income Tax, Circle 1(1), C. R. Sector B Pocket No. 7 Plot No.11, Building, Delhi Vasantkunj South West Delhi Pan: Aaaca5313P Appellant Respondent Assessee By Sh. Ankit Sahni, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 28/01/2026

…l Appeal No. 126 to 1992, directed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

BEUMER INDIA P.LTD,NEW DELHI vs. DCIT, CIRCLE 1(1)(2) , NEW DELHI

In the result, Appeal of the Assessee in ITA No

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…ed against the order for winding up of the appellant-company. The said appeal, therefore, fails and is liable to be dismissed.” Beumer India (P.) Ltd. Vs. DCIT 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

EVERSUB INDIA PRIVATE LTD. (FORMELY AS ' SUBWAY SYSTEMS INDIA PRIVATE LTD. ,HARYANA vs. DCIT CIRCLE 22(2), DELHI

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…Appeal No. 126 to 1992, directed against the order for winding up of the appellant- company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…

MSD PHARMACEUTICALS PVT LTD,DELHI vs. DCIT CIRCLE -16(1), NEW DELHI

In the result, appeals of the Assessee are allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

…Appeal No. 126 to 1992, directed against the order for winding up of the appellant- company. The said appeal, therefore, fails and is liable to be dismissed.” 12. Further the Hon'ble High Court of Bombay in the case of CIT v. Smt. Godavari Devi Saraf (1978) 113 ITR 589, observed that Income Tax Act is an all India statute and until a contrary decision given by any other competent High Court, the ratio laid down by the Hon'ble High Court is binding on the Tribunal. The relevant portion of the Judgment of Hon'ble High Court of Bombay is as under: – 9 ......It should not be overlooked that the Income-tax Act is an…