CIT v. New Delhi Television Ltd.

360 ITR 44High Court2014#2262 most cited

What is CIT v. New Delhi Television Ltd. authority for?

An assessment order is 'erroneous' under Section 263 only if it is contrary to law or based on a mistaken application of legal principles. Revision orders are unsustainable if they are not founded on such an error in the original assessment.

51

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. New Delhi Television Ltd. · 360 ITR 44 · Section 263 · revision order quashed · scope of erroneous · deficient revision order · unsustainable revision order · Commissioner's power of revision · CIT vs Gabriel India Ltd.

Also reported as

39 Taxmann.com 135

Sections most often in play

Section 263Section 143(3)Section 147Section 148Section 151Section 10(37)Section 145A(b)Section 56(2)(viii)
Read the full judgment

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)enhanced compensationdoctrine of mergersection 197

Judgments citing CIT v. New Delhi Television Ltd.

Sh. Surinder Kumar Jain, Karnal vs. ITO, Karnal

In the result, the Appeal filed by the Assessee stands allowed

ITA 2481/DEL/2014[2009-10]Status: DisposedITAT Delhi06 Oct 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. Satpal Gulati, CIT(DR)
Section 143(1)Section 143(2)Section 143(3)Section 263

…el of the assessee relied upon the following judgments/decisions:- i) Hon’ble Jurisdictional High Court in the case of ITO vs. DG Housing Projects Ltd. (2012) 343 ITR 329. ii) Hon’ble High Court of Delhi in the case of CIT vs. New Delhi Television Ltd. (2014) 360 ITR 44 (Delhi) iii) ITAT Delhi in the case of Tirupati Infraprojects Pvt. Ltd. vs. Principal CIT in iv) ITAT Delhi in the case of CGG Marine Resources vs. DCIT (2012) 51 SOT 141 (Delhi) 6.1 Ld. Counsel of the assessee further stated that under section 68 of the Act assessee is required to establish the source of cash credit. Assessee is not required to p…

Smt. Vidyawati, Hisar vs. CIT, Hisar

In the result, both the grounds raised by the assessee on legal as well as merits, are allowed and the appeal filed by the assessee stands allowed

ITA 2771/DEL/2013[2008-09]Status: DisposedITAT Delhi20 May 2016AY 2008-09

Bench: Shri I. C. Sudhir & Shri L. P. Sahu

For Appellant: Shri K. Sampath, AdvFor Respondent: Smt. Jyoti Kumari, CIT DR
Section 10Section 10(37)Section 143(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No.2771/Del/2013 (Assessment Year 2008-09) Smt. Vidyawati, Vs. CIT, Hisaar 617, Green Kothi, (Haryana) Sudama Nagar, Jhaj Pul, Hisar (Haryana) GIR / PAN :AAHPW2844H (Appellant) (Respondent) Appellant by :Shri K. Sampath, Adv. Respondent by :Smt. Jyoti Kumari, CIT DR Date of hearing: 12.04.2016 Date of Pronouncement: 20.05.2016 ORDER PER L. P. SAHU, AM: This is the appeal filed by the assessee against the order of Ld. CIT, Hisar (Haryana) dated 28th March, 2013…

Tirupati Infraprojects Pvt. Ltd., New Delhi vs. Pr. CIT, New Delhi

The appeal is allowed

ITA 3316/DEL/2015[2007-08]Status: DisposedITAT Delhi17 May 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2007-08 Tirupati Infraprojects Pvt. Ltd., Vs. Principal Cit, Plot No. D, District Centre, Central-Ii, Paschim Vihar, E-2, Jhandewalan Ext. New Delhi. New Delhi. (Pan: Aadct5825H) (Appellant) (Respondent) Assessee By: S/Shri Ved Jain & P. Srivastava, Ca Department By: Ms. Archena S. Awasthi, Cit(Dr) Date Of Hearing : 25 .02.2016 Date Of Pronouncement: 17 :05.2016 Order Per I.C. Sudhir:The Assessee Has Questioned Validity Of Revisional Order Passed Under Section 263 Of The Income-Tax Act, 1961 On Several Grounds.

For Appellant: S/Shri Ved Jain & P. Srivastava, CAFor Respondent: Ms. Archena S. Awasthi, CIT(DR)
Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 263

…age Nos. 51 and 52 of the paper book. The Learned AR placed reliance on the following decisions: i) CIT vs. Sunbeam Auto Ltd. [2011] 332 ITR 167(SC); ii) ITO vs. Dg. Housing Project Ltd. [2012] 343 ITR 329 (Del.); iii) CIT vs. New Delhi Television Ltd. [2014] 360 ITR 44 (Del.); iv) CIT vs. Leisure Wear Exports Ltd. [2012] 341 ITR 166 (Del.); v ) CIT vs. Hindustan Marketing & Adv. CO. Ltd. [2012] 341 ITR 180 (Del.); vi) CIT vs. Vikas Polymers [2012] 341 ITR 537 (Del.); vii) CIT vs. Vodafone Essar South Ltd. [2012] 83 CCH 068 (Del.); viii) Globus Infocom Ltd. vs. CIT Delhi-IV – ITA No. 447/2013 dated 13.08.2014. ix…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

In the result, the appeal of the assessee is partly allowed

ITA 3128/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Sh. C.M. Garg & Sh. O.P. Kant

Section 143(3)Section 263

…he stated that no jurisdiction under Section 263 of the Act can be assumed merely on the inadequacies of the inquiry. In support of the above proposition, he relied on the judgment of the Hon’ble Delhi High Court in the case of CIT v New Delhi Television Ltd. 360 ITR 44 and list of other decisions which were given in the written submission. Further, the ld. AR submitted that where two views are possible and the Assessing Officer has taken the one view with which the Commissioner is not agreed, then the assessment order cannot be held as erroneous, until the view taken by the Assessing Officer is unsustainable in…

Jindal Steel Power Ltd., New Delhi vs. CIT, Hisar

In the result, the appeal of the assessee is partly allowed

ITA 3283/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Sh. C.M. Garg & Sh. O.P. Kant

Section 143(3)Section 263

…he stated that no jurisdiction under Section 263 of the Act can be assumed merely on the inadequacies of the inquiry. In support of the above proposition, he relied on the judgment of the Hon’ble Delhi High Court in the case of CIT v New Delhi Television Ltd. 360 ITR 44 and list of other decisions which were given in the written submission. Further, the ld. AR submitted that where two views are possible and the Assessing Officer has taken the one view with which the Commissioner is not agreed, then the assessment order cannot be held as erroneous, until the view taken by the Assessing Officer is unsustainable in…

ITO, New Delhi vs. M/S. Art Beauty Exports, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Art Beauty Export, New Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S New Delhi Television Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 1023/DEL/2013[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Shri Tarandeep Singh, C.AFor Respondent: Shri R.L. Meena, CIT/DR
Section 143(3)Section 147Section 148Section 263Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 1023/Del./2013 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. A.C.I.T., Circle 13(1), 207, Okhla Industrial Estate, New Delhi. Phase-III, New Delhi. [PAN : AAACN0865 D] ITA Nos. 5126/Del./2011 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. Commissioner of 207, Okhla Industrial Estate, Income-tax-V, New Delhi. Phase-III, New Delhi. (Appellant) (Respondent) Appellant by : Shri Tarandeep Singh, C.A. Respondent by : Shri R.L. Meena, CIT/DR Date of hearin…

New Delhi Television Ltd., New Delhi vs. CIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5126/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Shri Tarandeep Singh, C.AFor Respondent: Shri R.L. Meena, CIT/DR
Section 143(3)Section 147Section 148Section 263Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 1023/Del./2013 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. A.C.I.T., Circle 13(1), 207, Okhla Industrial Estate, New Delhi. Phase-III, New Delhi. [PAN : AAACN0865 D] ITA Nos. 5126/Del./2011 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. Commissioner of 207, Okhla Industrial Estate, Income-tax-V, New Delhi. Phase-III, New Delhi. (Appellant) (Respondent) Appellant by : Shri Tarandeep Singh, C.A. Respondent by : Shri R.L. Meena, CIT/DR Date of hearin…