CIT v. New Woodlands Hotel (P.) Ltd.

228 Taxmann 360High Court2015#12437 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Judgments citing CIT v. New Woodlands Hotel (P.) Ltd.

Pr. Commissioner of Income Tax-1, Delhi vs. D Light Energy P. Ltd

The appeal is dismissed, alongwith all the pending

ITA/53/2025HC Delhi18 Mar 2025

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

For Appellant: Mr. Sanjay Kumar, Ms. Monica Benjamin and MsFor Respondent: Mr. Ved Jain, Mr. Nischay Kantoor and Ms

Section 143(2)Section 144C(2)Section 144C(5)Section 260ASection 92C

…ITA 53/2025 Page 1 of 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 04.03.2025 Judgment delivered on: 18.03.2025 + ITA 53/2025 & CM APPL. 12854/2025 PR. COMMISSIONER OF INCOME TAX-1, DELHI.....Appellant versus D LIGHT ENERGY P. LTD. .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Esha Kadian, Advocates. For the Respondent : Mr. Ved Jain, Mr. Nischay Kantoor and Ms.…

Pr. Commissioner of Income Tax- 2, Delhi vs. M/S. Burberry India Pvt. Ltd

ITA/471/2019HC Delhi24 Oct 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Section 260ASection 92C

…ITA No.471/2019 Page 1 of 20 $~123 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 24.10.2024 + ITA 471/2019 PR. COMMISSIONER OF INCOME TAX- 2, DELHI ..... Appellant Through: Mr Aseem Chawla, SSC with Ms Pratishtha Chaudhary, Advocates. Versus M/S. BURBERRY INDIA PVT. LTD. ..... Respondent Through: Mr Vishal Kalra and Mr S.S. Tomar, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA VIBHU BAKHRU, J. (Oral) 1. The Revenue has filed the present appeal unde…

Ecolab Food Safety & Hygiene Solutions P.Ltd, Mumbai vs. Asst CIT 9(2)(2), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1715/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jul 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Ecolab Food Safety & Vs. Assistant Commissioner Of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) Mk Road, Mumbai - 400020 Mumbai – 400 059 Pan/Gir No.Aabce7541C (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Ecolab Food Safety & Vs. Assistant Commissioner of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) MK Road, Mumbai - 400020 Mumbai – 400 059 PAN/GIR No.AABCE7541C (Appellant) .. (Respondent) Assessee by Shri Ketan Ved Revenue by Shri M C Omi Ningshen Date of Hearing 10/07/2019 Date of Pronouncement 26/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1715/Mum/2017 for A.Y.2012-13 prefe…

Videojet Technologies (I) P. Ltd, Navi Mumbai vs. Asst CIT Cir 10(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6956/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 May 2019AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodm/S Videojet Technologies Vs. Acit, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 Pan No.Aaacw0731 B (Appellant) .. (Respondent)

Section 143(3)Section 92C(2)

…ITA No.6956/Mum/2012 M/s Videojet Technologies (I) Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI G.S.PANNU, VICE PRESIDENT & SHRI RAVISH SOOD, JUDICIAL MEMBER M/s Videojet Technologies Vs. ACIT, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 PAN No.AAACW0731 B (Appellant) .. (Respondent) Assessee by Shri Ketan Ved, AR Revenue by Shri Nilu Jaggi & Dharm Veer Singh, DR Date of Hearing 01/03/2019 Date of Pronouncement 28/05/2019 आदेश / O R D E R PER RAVISH SOOD, J.M : The pres…

ACIT, New Delhi vs. M/S. Kobelco Construction Equipment India Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6401/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Apr 2017AY 2008-09

Bench: Shri J. Sudhakar Reddy & Shri Amit Shuklaassessment Year : 2008-09

For Appellant: Shri T.M. Shivakumar, CIT-DRFor Respondent: Shri Tarandeep Singh, Advocate

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ’I-2’: NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Assessment Year : 2008-09 Assistant Commissioner Vs. M/s Kobelco Construction of Income Tax, Equipment India Limited, Circle-5(1), C-20, South Extension, New Delhi. Part-II, New Delhi – 110 049. PAN : AACCK9469N. (Appellant) (Respondent) Appellant by : Shri T.M. Shivakumar, CIT-DR. Respondent by : Shri Tarandeep Singh, Advocate. Date of hearing : 22.03.2017 Date of pronouncement : 17.04.2017 ORDER PER AMIT SHUKLA, JM :- The aforesaid appeal has been filed…

ACIT, New Delhi vs. M/S. Oriental Bank of Commerce, Gurgaon

In the result, appeal filed by the assessee is allowed and that of the Revenue stands dismissed

ITA 6068/DEL/2013[2005-06]Status: DisposedITAT Delhi10 Jun 2016AY 2005-06

Bench: Shri N K Saini & Smt. Beena A. Pillai

For Appellant: Shri KVSR Krishna CAFor Respondent: Shri Sunil Chander Sharma, CIT DR

Section 154Section 271Section 271(1)(c)Section 32Section 43(1)Section 43(6)Section 45(7)

…quires examination of materials, details, particulars and application of mind and therefore it cannot be a subject matter of rectification under Section 154 of the Act. The Hon’ble Madras High Court in the case of CIT Vs. New Woodlands Hotel (P.) Ltd., (2015) 228 Taxmann 360 (Mad.) held that in a case where 100% depreciation was allowed in the assessment proceedings on vapor absorption machine and the Assessing Officer by exercising the power under Section 154 of the Act sought to allow depreciation @ 25% on the ground that the said machine was a part of centralized air condition. The High Court held that such po…

Oriental Bank of Commerce, Gurgaon vs. ACIT, New Delhi

In the result, appeal filed by the assessee is allowed and that of the Revenue stands dismissed

ITA 5866/DEL/2013[2005-06]Status: DisposedITAT Delhi10 Jun 2016AY 2005-06

Bench: Shri N K Saini & Smt. Beena A. Pillai

For Appellant: Shri KVSR Krishna CAFor Respondent: Shri Sunil Chander Sharma, CIT DR

Section 154Section 271Section 271(1)(c)Section 32Section 43(1)Section 43(6)Section 45(7)

Oriental Bank of Commerce, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 21/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Oct 2015AY 2005-06

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: Sh. P. DAM Kanunjna, Sr. DR

Section 143(3)Section 154

…tion of materials, details, particulars and application of mind and therefore it cannot be a subject matter of 7 AY: 2005-06 rectification under Section 154 of the Act. The Hon’ble Madras High Court in the case of CIT Vs. New Woodlands Hotel (P.) Ltd., (2015) 228 Taxmann 360 (Mad.) held that in a case where 100% depreciation was allowed in the assessment proceedings on vapor absorption machine and the Assessing Officer by exercising the power under Section 154 of the Act sought to allow depreciation @ 25% on the ground that the said machine was a part of centralized air condition. The High Court held that such po…