CIT v. M/s. India Iron and Steel Ltd., and M/s. Xerox Modi Corp. Ltd., Vs. DCIT

350 ITR 300Supreme Court of India2013#14122 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 131Section 142(1)Section 143(2)Section 147Section 148Section 151Section 69Section 69C

Judgments citing CIT v. M/s. India Iron and Steel Ltd., and M/s. Xerox Modi Corp. Ltd., Vs. DCIT

SURESH CHAND GOEL,NEW DELHI vs. ITO WARD-47(1), NEW DELHI

In the result, Appeal of the Assessee in ITA Nos

ITA 4379/DEL/2025[2009-10]Status: DisposedITAT Delhi28 Jan 2026AY 2009-10

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanassessment Year : 2009-10 Suresh Chand Goel, Vs. Income Tax Officer, C/O 9, Atta-Ur-Rehman Lane, Ward 47(1), Civil Lines, New Delhi. New Delhi – 110 054. Pan: Afipg7505H

For Appellant: Shri S.B. Gupta, CAFor Respondent: Shri Nitin Kumar Jaiman, Sr. DR
Section 131Section 132ASection 143(2)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2009-10 Suresh Chand Goel, Vs. Income Tax Officer, C/o 9, Atta-ur-Rehman Lane, Ward 47(1), Civil Lines, New Delhi. New Delhi – 110 054. PAN: AFIPG7505H (Appellant) (Respondent) Assessee by : Shri S.B. Gupta, CA Revenue by : Shri Nitin Kumar Jaiman, Sr. DR Date of Hearing : 23.12.2025 Date of Pronouncement : 28.01.2026 ORDER PER RAJ KUMAR CHAUHAN, JM: This appeal is directed against the order dated 18th June, 2025 passed by the NFAC, Delhi u…

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM vs. NALLUNAKKAL SERVICE CO-OPERATIVE BANK LTD.

ITA/130/2019HC Kerala28 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…s. The special leave petition is, accordingly, disposed of. (2) Commissioner of Income Tax v. Tarun R. Tahliani2 “In these appeals, the tax effect is less than Rs. 1 Crore and are covered by Circular No. 3/2018 dated 11.07.2018 of the Central 1 (2013) 350 ITR 300 (SC) 2 Order dated 04.10.2018 in Civil Appeal No.7526/2011 ITA No.130/2019 -4- Board of Direct Taxes. These appeals are, accordingly, dismissed. However, it shall be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs. 1 Crore. Pending applications,…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. THE KIZHKKENALPATHIL SERVICE CO-OPERATIVE BANK LTD

ITA/25/2017HC Kerala28 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…s. The special leave petition is, accordingly, disposed of. (2) Commissioner of Income Tax v. Tarun R. Tahliani2 “In these appeals, the tax effect is less than Rs. 1 Crore and are covered by Circular No. 3/2018 dated 11.07.2018 of the Central 1 (2013) 350 ITR 300 (SC) 2 Order dated 04.10.2018 in Civil Appeal No.7526/2011 ITA No.25/2017 -4- Board of Direct Taxes. These appeals are, accordingly, dismissed. However, it shall be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs. 1 Crore. Pending applications,…

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S.NALLUNAKAL SERVICE CO-OPERATIVE BANK LTD

ITA/82/2019HC Kerala28 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…Tax v. Tarun R. Tahliani2 “In these appeals, the tax effect is less than Rs. 1 Crore and are covered by Circular No. 3/2018 dated 11.07.2018 of the Central Board of Direct Taxes. These appeals are, accordingly, dismissed. However, it shall be 1 (2013) 350 ITR 300 (SC) 2 Order dated 04.10.2018 in Civil Appeal No.7526/2011 ITA No.82/2019 -4- open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs. 1 Crore. Pending applications, if any, stand disposed of. (3) S.C. Naregal v. Commissioner of Income Tax3 “Similar qu…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. THE CHERTHALA GOVT.SERVANTS CO-OPERATIVE BANK LTD. NO. 235. CHERTHALA.

ITA/211/2019HC Kerala28 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…s. The special leave petition is, accordingly, disposed of. (2) Commissioner of Income Tax v. Tarun R. Tahliani2 “In these appeals, the tax effect is less than Rs. 1 Crore and are covered by Circular No. 3/2018 dated 11.07.2018 of the Central 1 (2013) 350 ITR 300 (SC) 2 Order dated 04.10.2018 in Civil Appeal No.7526/2011 ITA No.211/2019 -4- Board of Direct Taxes. These appeals are, accordingly, dismissed. However, it shall be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs. 1 Crore. Pending applications,…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. VALAVOOR SERVICE CO-OPERATIVE BANK LIMITED

ITA/168/2019HC Kerala28 Sept 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

…s. The special leave petition is, accordingly, disposed of. (2) Commissioner of Income Tax v. Tarun R. Tahliani2 “In these appeals, the tax effect is less than Rs. 1 Crore and are covered by Circular No. 3/2018 dated 11.07.2018 of the Central 1 (2013) 350 ITR 300 (SC) 2 Order dated 04.10.2018 in Civil Appeal No.7526/2011 ITA No.168/2019 -4- Board of Direct Taxes. These appeals are, accordingly, dismissed. However, it shall be open to the Income-Tax Department to seek review in any of these matters, if it is pointed out that the tax effect is more than Rs. 1 Crore. Pending applications,…

SANATAN DHARAM SHIKSHA SAMITTEE,HARYANA vs. ITO (EXEMPTIONS), ROHTAK

In the result, appeal of the assessee is allowed

ITA 871/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Nov 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P.Meenaआ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/S. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [Pan: Aaets 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148

…ssment as held by the Hon’ble Supreme Court in the case of CIT Vs. Lukas TVS Ltd., (supra), CIT Vs. Kelvinator India (supra) and Hon’ble Delhi High Court in the case of CIT Vs. M/s. India Iron and Steel Ltd., and M/s. Xerox Modi Corp. Ltd., Vs. DCIT (2013) 350 ITR 300 (Del). 18. We Further observed that before introduction of Rule 2BBB with effect from 12.10.2014, where the person having voting power not less than 20% was deemed to have substantive interest in the business of the company as per section 40(2)(a) of the Act as held by the Hon’ble Karnataka High Court in the case of CIT Vs. Deshiya Vidya Sala…

CIT v. M/s. India Iron and Steel Ltd., and M/s. Xerox Modi Corp. Ltd., Vs. DCIT (350 ITR 300) — Cited in 7 Judgments | BharatTax