Commissioner of Income-tax, Delhi-II v. Modi Telecommunication Ltd.

325 ITR 291High Court2010#20503 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 36(1)(vii)Section 36(2)Section 40(a)(ia)Section 68
Read the full judgment

Judgments citing Commissioner of Income-tax, Delhi-II v. Modi Telecommunication Ltd.

Ambey Laboratories Limited, Delhi vs. Assistant Commissioner of Income Tax, Delhi

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

ITA 2334/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Jun 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanambey Laboratories Limited, Vs. Acit, Circle 2(2), Ground Floor, Property No.555, Delhi. Tarla Mohalla Ghitorni, Delhi – 110 030. (Pan : Aaaca4317R) (Appellant) (Respondent) Assessee By : Ms. Apoorva Bhardwaj, Ca Revenue By : Shri Ashish Tripathi, Sr. Dr Date Of Hearing : 24.04.2025 Date Of Order : 27.06.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 31.01.2024 For Assessment Year 2017-18. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income On 04.11.2017 Declaring Loss Of Rs.15,30,39,,439/-. The Case Was Selected For Scrutiny Under Cass & Notices Under Section 143(2) & 142(1) Of The Income-Tax

For Appellant: Ms. Apoorva Bhardwaj, CAFor Respondent: Shri Ashish Tripathi, Sr. DR
Section 143(2)Section 36(1)(vii)Section 36(2)Section 68

…ficer for de novo consideration of the above-mentioned aspect only and that too only to the extent of the write off." 4. Further reliance placed on the following judicial precedents: • Commissioner of Income-tax, Delhi-II v. Modi Telecommunication Ltd. [2010] 325 ITR 291 (Delhi High Court) • ACIT vs. Syed Habibur Rehman [2022] 195 ITD 480 (Delhi - Trib.) [Please. refer Page No. 68-72 of Case Law Compilation] • PCIT vs. Tata Chemicals Ltd. [2024] 469 ITR 250 (Bombay High Court) 13 5. Therefore, the assessee company is entitled to avail the deduction with respect to bad debts written off in the books as the debt i…

ACIT, Circle- 30(1), New Delhi vs. Syed Habibr Rehman, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 7597/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year : 2014-15

For Appellant: Shri R.K. Gupta, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 133(6)Section 36(1)(vii)Section 36(2)

…in which a write off cannot be questioned and should be allowed in the year it is written off in the books of the assessee. This change in law has also been pointed out by the Hon’ble Delhi High Court in the case of CIT vs. Modi Telecommunication Ltd. [2010] 325 ITR 291 (Del). We, therefore, endorse the findings of the Ld. CIT(A) and reject the appeal of the Revenue. 12. In the result, the Revenue’s appeal is dismissed. Order pronounced in the open court on 25th April, 2022. sd/- sd/- (G. S. PANNU) JUDICIAL MEMBER Dated: 25/04/2022 Veena…

DCIT, New Delhi vs. M/S. Galileo India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 88/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Sept 2016AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Amrit Lal, Sr. DRFor Respondent: Sh. Piyush Kaushik, Advocate
Section 14A

…es of business. This view of ours is fortified by the following decisions relied by the ld. Counsel for the assessee : (i). TRF Ltd. vs. CIT, 323 ITR 397 (SC) (ii). Minda HUF Ltd. vs. JCIT 285 ITR(AT) 88 (Del. Tri.) (iii). CIT vs. Modi Telecommunication Ltd. 325 ITR 291 (Del.) (iv). Madhav Marbles and Granites vs. ITAT, 362 ITR 647 (Raj.) 21 ITA No.88/Del./2014 20. In view of these decisions, and in the totality of facts and circumstances, we do not find any justification to interfere with the order of ld.CIT(A) on this count. Accordingly, this ground of appeal also deserves to fail. In the result, the appea…

Hewitt Associates (India) Pvt. Ltd.., Gurgaon vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 989/DEL/2013[2003-04]Status: DisposedITAT Delhi08 Jul 2016AY 2003-04

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

Section 143(3)Section 271(1)Section 271(1)(c)

…t. This view has been followed thereafter. As regards the second limb i.e. the details and identity of the debtors, the Ld. AR placed reliance on the judgement of the Hon’ble Delhi High Court dated 12.4.10 in the case of CIT v Modi Telecommunications Ltd. 325 ITR 291 (Delhi wherein it was found that old Balances relating to erstwhile customers to whom Pagers had been sold were no longer identifiable/ traceable, and had been written off as Bad Debts by the assessee. The Court held that inspite of the non-identifiability of the debtors, “the writing off of the bad debt was prima facie evidence on the part of…