Which sections of the Income Tax Act does Commissioner of Customs v. Dilip Kumar & Co. come up under?

It is most often cited in judgments turning on Section 143(3), Section 139(1), Section 143(1), Section 11, Section 80P(2)(a)(i), Section 144B.

Commissioner of Customs v. Dilip Kumar & Co.

Q: How many judgments cite Commissioner of Customs v. Dilip Kumar & Co.?

114 judgments on BharatTax cite Commissioner of Customs v. Dilip Kumar & Co. (95 Taxmann.com 327), spanning 2013 to 2026.

95 Taxmann.com 327Supreme Court of India2018#931 most cited

What is Commissioner of Customs v. Dilip Kumar & Co. authority for?

Exemption provisions and notifications must be interpreted strictly, and the burden of proving applicability lies with the assessee. If there is an ambiguity in an exemption clause, its benefit cannot be claimed by the assessee and must be interpreted in favour of the Revenue.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

Commissioner of Customs v. Dilip Kumar & Co. · 95 Taxmann.com 327 · strict interpretation exemption · exemption notification · burden of proof assessee · ambiguity favouring revenue · Section 11 · Section 80P · tax exemption interpretation · benefit of doubt revenue

Sections most often in play

Section 143(3)Section 139(1)Section 143(1)Section 11 Section 80P(2)(a)(i)Section 144B Section 56 Section 80P(2)(d)

Issues it is cited on

section 80ia(13)section 11(2)(a)section 80ia(4)(i)section 10b(8)section 33b section 250of section 43(b)section 10(20a)section 3(b)section 80ib(10)preliminary expenses section 12aa(3)

Judgments citing Commissioner of Customs v. Dilip Kumar & Co.

TATHAGAT,NEW DELHI vs. AO CENTRALIZED PROCESSING CENTER, INCOME TAX DEPATMENT BENGALURU

In the result, the appeal of Revenue is dismissed

ITA 7273/DEL/2025[2022-2023]Status: DisposedITAT Delhi18 Mar 2026AY 2022-2023

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

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 7272/DEL/2025 (A.Y. 2021-22) Tathagat Vs Income Tax Officer 31, FIE, Patparganj, (Exemption), Ward 2(3), room New Delhi No. 2407, 24th Floor, Civic PAN: AABTT8499H Centre, New Delhi Appellant Respondent Assessee by Sh. Alok Kumar Chandra, Adv Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 16/03/2026 Date of Pronouncement 18/03/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned Appeals are filed by the Assessee against the orders of the Commissio…

TATHAGAT,NEW DELHI vs. AO CENTRALIZED PROCESSING CENTER, INCOME TAX DEPATMENT BENGALURU

In the result, the appeal of Revenue is dismissed

ITA 7272/DEL/2025[2021-2022]Status: DisposedITAT Delhi18 Mar 2026AY 2021-2022

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

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)

TATHAGAT,NEW DELHI vs. AO CENTRAL PROCESSING CENTER, INCOME TAX DEPARTMENT

In the result, the appeal of Revenue is dismissed

ITA 7271/DEL/2025[2020-2021]Status: DisposedITAT Delhi18 Mar 2026AY 2020-2021

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

Section 11Section 119Section 119(2)(b)Section 12ASection 143(1)

SUPERTECH EV LIMITED,JHAJJAR vs. ITO EXEMPTION WARD, ROHTAK

In the result the appeal of the assessee is allowed

ITA 6603/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2024-25 Supertech Ev Limited Vs. Adit, Cpc, Bengaluru/ Ito Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 Pan No.Abjcs1671E (Appellant) (Respondent)

Section 115BSection 143(1)Section 154Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2024-25 Supertech EV Limited Vs. ADIT, CPC, Bengaluru/ ITO Plot No.150 Sector 16 Exemptions Ward Rohtak Phase 1 Bahadurgarh Jhajjar Haryana-124507 PAN No.ABJCS1671E (APPELLANT) (RESPONDENT) Appellant by Sh. Saurav Rohtagi, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing: 24/02/2026 Date of Pronouncement: 11/03/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commis…

NTT MANAGED SERVICES INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

ITA 1165/HYD/2025[2023-24]Status: HeardITAT Hyderabad04 Mar 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1165/Hyd/2025 Assessment Year 2023-2024 Ntt Managed Services India Private Limited, The Dcit, Vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. Pin 500 081 Pan Aarcs7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By -None- राज" व "ारा/Revenue By : Sri Mathivanan Sa, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Mathivanan SA, Sr. AR

Section 108(8)Section 143(1)Section 80J

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1165/Hyd/2025 Assessment Year 2023-2024 NTT Managed Services India Private Limited, The DCIT, vs. Hyderabad. Telangana. Circle-5(1), Hyderabad. PIN 500 081 PAN AARCS7517G (Appellant) (Respondent) िनधा"रती "ारा/Assessee by -None- राज" व "ारा/Revenue by : Sri Mathivanan SA, Sr. AR सुनवाई की तारीख/Date of hearing: 02.03.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :…

NIKHIL BANGA KALYAN SAMITY,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA

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

ITA 2807/KOL/2025[2021-2022]Status: DisposedITAT Kolkata11 Feb 2026AY 2021-2022

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 11(2)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 2807/KOL/2025 Assessment Year: 2021-22 Nikhil Banga Kalyan Samity ITO, Ward-1(1), Exempt, Vs. Kolkata (Appellant) (Respondent) PAN: AAATN5052H Appearances: Assessee represented by : Avijit Dey, AR. Department represented by : Sallong Yaden, Addl. CIT, Sr DR. Date of concluding the hearing : 04-February-2026 Date of pronouncing the order : 11-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is against the order of th…

YOUCLOUD DMCC,DUBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, GURUGRAM

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

ITA 1220/DEL/2024[2018-2019]Status: DisposedITAT Delhi06 Feb 2026AY 2018-2019

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 143(2)Section 144C(1)Section 144C(5)Section 147Section 148Section 148(1)(d)Section 201(1)

…ITA No.1220/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.1220/Del/2024 Assessment Year: 2018-19 Youcloud DMCC, Unit 1501, 15th Floor, Fortune Executive Tower, Cluster T Jumeirah Lake Tower, Dubai, UAE. PAN: AABCY5529Q (Appellant) V. DCIT, International Taxation, 3rd Floor, Vanijya Nikunj, HSIIDC Building, Udyog Vihar, Phase V, Gurgaon-122001, Haryana. (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Naman Maloo, CA (through VC) : Shri M.S. Nethrapal, CIT,…

SRI RAMASEVA BAHUSARA KSHARIYA CO-OP. SOCIETY LIMITED,SHIMOGA vs. PR. CIT, BENGALURU-1, BENGALURU

In the result the appeal filed by the assessee is allowed

ITA 861/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21 M/S. Sri Ramaseva Bahusara Kshariya Co-Op. Society Ltd. 01, Ramanna Setty Park Spm Road, Doddapete So Vs. Principal Cit Shimoga 577 202 Bengaluru-1 Karnataka Pan No :Aaajs0083P Appellant Respondent Appellant By : Sri V. Srinivasan, A.R. Respondent By : Sri Kiran D., D.R. Date Of Hearing : 11.12.2025 Date Of Pronouncement : 30.01.2026

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Kiran D., D.R

Section 143(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)

…ITANo.861/Bang/2025 M/s. Sri Ramaseva BahusaraKshariya Co-Op. Society Ltd., Shimoga IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Sri Ramaseva Bahusara Kshariya Co-op. Society Ltd. 01, Ramanna Setty Park SPM Road, Doddapete SO Vs. Principal CIT Shimoga 577 202 Bengaluru-1 Karnataka PAN NO :AAAJS0083P APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan, A.R. Respondent by : Sri Kiran D., D.R. Date of Hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, J…

BHARATH CREDIT CO-OPERATIVE SOCIETY LIMITED ,BANGALORE vs. PR. CIT, BANGALORE -1, BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 788/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

For Appellant: Sri Ravishankar S.V., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)

…ITA No.788/Bang/2025 Bharath Credit Co-operative Society Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER AssessmentYear:2020-21 Bharath Credit Co-operative Society Limited #748/18 8th Main Road Mahalakshmi Layout Pr. CIT Vs. Bengaluru 560 086 Bengaluru-1 Karnataka Bengaluru PAN NO :AAAAB4144K APPELLANT RESPONDENT Appellant by : Sri Ravishankar S.V., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 24.11.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, JUDI…

INDEPENDENT AND PUBLIC SPIRITED MEDIA FOUNDATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL), BENGALURU

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri

Section 11Section 12Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : NA M/s. Independent and Public Vs. The Principal Commissioner Spirited Media Foundation, of Income Tax (Central), No. 4/6, 1st Floor, Miller Road, Bengaluru. High Ground, Bengaluru –560052. PAN : AABTI413E APPELLANT RESPONDENT Appellant by : S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, Advocate Respondent by : Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 17.12.2025 Date of Pronouncement : 16.01.2026 O R D E R Per Prashan…

BHAVANA CO-OP CREDIT SOCIETY NIYAMITA ,SIRSI vs. INCOME TAX OFFICER, WARD-1, SIRSI

In the result the appeal filed by the assessee is allowed

ITA 1074/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…ITANo.1074/Bang/2025 M/s. Bhavana Co op Credit Society Niyamitha, Sirsi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Bhavana Co-op. Credit Society Niyamita #38, Market Road Principal CIT Vs. Sirsi 581 401 Hubali PAN NO :AACAB5033D APPELLANT RESPONDENT Assessment Year : 2020-21 M/s. Gonikoppal Primary Rural Agricultural Credit Co-operative Society Ltd. Main Road, Gonikoppal Principal CIT Vs. Virajpet Taluk Bengaluru-3 Kodagu 571 213 PAN NO : AAAAG1109M APPELLANT RESPONDENT Appel…

GONIKOPPAL PRIMARY RURAL AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY LIMITED ,KODAGU vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-3, BENGALURU

In the result the appeal filed by the assessee is allowed

ITA 1072/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

CREST COMMERCIAL PRIVATE LIMITED,NEW DELHI vs. ASSESSING OFFICER, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1326/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Oct 2025AY 2020-21

Section 143(1)Section 250Section 80J

…ITA No.1326/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2020-21] Crest Commercial Pvt. Ltd. vs Assessing Officer 1-G First Floor, Bharat Circle-4(2), Nagar, New Friends Colony, C.R. Building, Delhi-110025. Delhi. PAN-AADCC4684Q APPELLANT RESPONDENT Appellant by Ms. Tanya, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 08.10.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 13.…

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

ITA 182/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 Sept 2025AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR

Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.181 & 182/LKW/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Charitable Trust, Bareilly vs. DCIT, Central Circle, Bareilly PAN: AAATR6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue by: Sh. S.H. Usmani, CIT DR Date of hearing: 14.08.2025 Date of pronouncement: 22.09.2025 ORDER PER BENCH: These two appeals have been filed by the assessee against the separate orders of the ld. CIT(A)-3, Lucknow dated 19.03.2024 and 22.03.20…

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR

Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.181 & 182/LKW/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational vs. DCIT, Charitable Trust, Bareilly Central Circle, Bareilly PAN: AAATR6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue by: Sh. S.H. Usmani, CIT DR Date of hearing: 14.08.2025 Date of pronouncement: 22.09.2025 O R D E R PER BENCH: [ These two appeals have been filed by the assessee against the separate orders of the ld. CIT(A)-3, Lucknow dated 19.03.2024 and 2…

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15, 2015-16 & 2020-21 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes Vs. Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune – 411045 PAN : AAQPR0124G (Appellant) (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal DCIT, Central Circle 1(2), Office No. C 708, Teerth Pune Technospace, Next to Mercedes V…

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

ITA 1634/PUN/2024[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1634 to 1637/PUN/2024 Assessment years : 2013-14, 2014-15 & 2020-21 Vijay Tukaram Raundal Office No. C 708, Teerth Technospace, Next to Mercedes Showroom, Bangalore Mumbai Highway, Baner Road, Baner, Pune - 411045 PAN : AAQPR0124G (Appellant) Vs. DCIT, Central Circle 1(2), Pune (Respondent) SA Nos.7 to 9/PUN/2025 Assessment years : 2013-14 to 2015-16 Vijay Tukaram Raundal Office No. C 708, Teerth Technospace, Next to Mercedes Showroom, Bangalore Mumbai Highway, Baner…

BSC C&C JV,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 4546/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 143(3)Section 80Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s. BSC C&C Joint Venture, Vs. ACIT, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) PAN: AADFB8115G Assessee by : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue by: Shri Jitender Singh, CIT DR Date of Hearing 05/06/2025 Date of pronouncement 20/08/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4546/Del/2019 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-27, New Delhi [herei…

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