CIT v. Smt. Archana R. Dhanwatey

7 Taxmann 121High Court1981#9147 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 139(1)Section 11(1)Section 11(2)Section 119Section 119(2)(b)Section 143(1)Section 143(3)Section 250

Issues it is cited on

section 80j(6a)section 80jsection 288annual valuesection 80ia(4)going concernright to receiveinfrastructure facilitydeduction u/s 80iasection 139(5)eligible businessrule of consistency

Judgments citing CIT v. Smt. Archana R. Dhanwatey

VOLARK LEASING IFSC PVT. LTD,GUJARAT vs. ACIT/DCIT, CIRCLE, GANDHINAGAR, GUJARAT, GUJARAT

In the result, the appeal of the assessee is allowed

ITA 357/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Pancham Sethi, ARFor Respondent: Date of Hearing
Section 143Section 143(1)Section 234BSection 250Section 80Section 80JSection 80L

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No. 357/Ahd/2025 (Assessment Year: 2023-24) Volark Leasing IFSC Pvt. Ltd., Vs. Assistant Commissioner of Unit No. 524, Signature Building, Income Tax/Deputy 5th Floor, Block 13B, Zone-1 G, Commissioner of Income Chiloda, Gandhinagar-382355 Tax, Gandhinagar, Gujarat [PAN No.AAICV3373J] (Appellant) .. (Respondent) Appellant by : Shri Pancham Sethi, AR Ms. Ketaki Desai, Sr. DR Respondent by : Date of Hearing 08.09.2025 Date of Pronouncement 29.10.2025 O R D E R PER: A…

UNIVERSAL EDUCATION FOUNDATION,MUMBAI vs. ASST DIT (E) II(2), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 1097/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Jan 2024AY 2011-12

Bench: Shri Kuldip Singh, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleuniversal Education Foundation V. Assistant Director Of Income-Tax (Exemption) – Ii(2) 1St Floor, Filka Building Mumbai Daftary Road, Malad (W) Mumbai - 400097 Pan: Aabcu0516D (Appellant) (Respondent)

Section 11(1)Section 143(3)Section 254Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON’BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Universal Education Foundation v. Assistant Director of Income-Tax (Exemption) – II(2) 1st Floor, Filka Building Mumbai Daftary Road, Malad (W) Mumbai - 400097 PAN: AABCU0516D (Appellant) (Respondent) Assessee Represented by : Shri Anant Pai Shri Ashok Kumar Ambartha Department Represented by : Date of conclusion of Hearing : 20.10.2023 Date of Pronouncement : 17.01.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

ACIT SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5922/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

ADDI. CIT SPL. RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. , NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5920/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. ,NEW DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3, NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Delhi Tourism & Addl.CIT Transportation Special Range-3 Development Corporation New Delhi Ltd. 18-A, DDA, SCO Vs. Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New Delhi Development Corporation Vs. Ltd. 18-A, DDA, SCO Complex Defence Colony New Delhi- 110 024 PAN-AAACD 0169J (Appellant) (Respondent) Addl.CIT M/s Delhi Tourism & Special Range-3 Transportation New…

VALECHA BADWANI SENDHWA TOLLWAYS LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 11, MUMBAI

In the result, the grounds of appeal raised by assessee are allowed

ITA 2848/MUM/2018[2013-14]Status: DisposedITAT Mumbai23 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhvalecha Badwani Sendhwa Pcit-11 Tollways Ltd. 4Th Floor, R.No. 417, Aayakar Bhavan, Valecha Chambers, Andheri M.K. Road, Mumbai-400020. New Link Road, Andheri (W), Vs. Mumbai-400053. Pan: Aadcv6105B Appellant Respondent Valecha Lm Tools Pvt. Ltd. Pcit-11 4Th Floor, Valecha Chambers, R.No. 417, Aayakar Bhavan, Andheri New Link Road, M.K. Road, Mumbai-400020. Andheri (W), Vs. Mumbai-400053. Pan: Aadcv2787M Appellant Respondent : Shri Sumant Chadha With Appellant By Mr. Jitendra Trivedi (Ar) Respondent By : Shri S.K. Poddar (Cit-Dr) Date Of Hearing : 01.04.2019 Date Of Pronouncement : 23.04.2019

For Respondent: Shri Sumant Chadha with
Section 143(3)Section 254(1)Section 263Section 32

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER Valecha Badwani Sendhwa PCIT-11 Tollways Ltd. 4th Floor, R.No. 417, Aayakar Bhavan, Valecha Chambers, Andheri M.K. Road, Mumbai-400020. New Link Road, Andheri (W), Vs. Mumbai-400053. PAN: AADCV6105B Appellant Respondent Valecha LM Tools Pvt. Ltd. PCIT-11 4th Floor, Valecha Chambers, R.No. 417, Aayakar Bhavan, Andheri New Link Road, M.K. Road, Mumbai-400020. Andheri (W), Vs. Mumbai-400053. PAN: AADCV2787M Appellant Respondent : Shri Sumant Chadha with Appellant by Mr. Jitendra Trive…

THIRUVANANTHAPURAM ROAD DEVELOPMENT CO. LTD,ORRISSA vs. DCIT 14(3)(1), MUMBAI

Appeal of the assessee is disposed of in terms of the order in ITA

ITA 622/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 May 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Thiruvananthapuram Road Dcit-14(3)(1), Development Company Ltd. बनाम/ (Earlier Dcit-10(1), The Il & Fs Financial Centre, Room No.455, 4Th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aacct0547J Assessment Year: 2010-11 Dcit-14(3)(1), Thiruvananthapuram Road (Earlier Dcit-10(1), Development Company Ltd. बनाम/ Room No.455, 4Th Floor, The Il & Fs Financial Vs. Aayakar Bhavan, Centre, Plot No.C-22, M. K. Road, G Block, Bandra Kurla Mumbai-400020 Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aacct0547J

Section 143Section 253Section 32

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 Thiruvananthapuram Road DCIT-14(3)(1), Development Company Ltd. बनाम/ (Earlier DCIT-10(1), The IL & FS Financial Centre, Room No.455, 4th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCT0547J Assessm…

DCIT 14(3)(1), MUMBAI vs. THIRVANTHAPURAM ROAD DEVELOPMENT COMPANY LTD, MUMBAI

Appeal of the assessee is disposed of in terms of the order in ITA

ITA 4346/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 May 2018AY 2011-12

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Thiruvananthapuram Road Dcit-14(3)(1), Development Company Ltd. बनाम/ (Earlier Dcit-10(1), The Il & Fs Financial Centre, Room No.455, 4Th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aacct0547J Assessment Year: 2010-11 Dcit-14(3)(1), Thiruvananthapuram Road (Earlier Dcit-10(1), Development Company Ltd. बनाम/ Room No.455, 4Th Floor, The Il & Fs Financial Vs. Aayakar Bhavan, Centre, Plot No.C-22, M. K. Road, G Block, Bandra Kurla Mumbai-400020 Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aacct0547J

Section 143Section 253Section 32

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 Thiruvananthapuram Road DCIT-14(3)(1), Development Company Ltd. बनाम/ (Earlier DCIT-10(1), The IL & FS Financial Centre, Room No.455, 4th Floor, Vs. Plot No.C-22, Aayakar Bhavan, G Block, Bandra Kurla M. K. Road, Complex, Bandra (East), Mumbai-400020 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AACCT0547J Assessm…

CIT v. Smt. Archana R. Dhanwatey (7 Taxmann 121) — Cited in 12 Judgments | BharatTax