Commissioner of Income Tax v. Batra Bhatta Company, High Court of Delhi

220 CTR 531Reported decision#24382 most cited

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 10(38)Section 132 Section 139 Section 144 Section 147 Section 151 Section 250(6)Section 68

Judgments citing Commissioner of Income Tax v. Batra Bhatta Company, High Court of Delhi

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 Smt. Satyawati Marwaha Vs. Asstt. Commissioner of Income Tax, (Deceased), Through Legal Heir Sh. Jalandhar Chander Sheikhar Marwaha, 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8131H] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, C. A. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 04.08.2025 Date of Pronouncement : 30.10.2025 ORDER Per U…

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A

Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

DCIT CIR 6(3)(2), MUMBAI vs. KARGWAL CONSTRUCTION P. LTD, MUMBAI

In the result, the appeal filed by the revenue and the cross- objection by the assessee are dismissed

ITA 7108/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Aug 2018AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10 Acit Cir-6(3)(2), Room No. M/S Kargwal 522, 5Th Floor, Aayakar Construction Pvt. Ltd. Vs. Bhavan, M.K. Road, 107, First Floor, Mumbai-400020. Runwal Omkar Esquare, Off Eastern Exp. Highway, Sion, Mumbai-400022 Pan No. Aadck1853D Appellant Respondent Co No. 75/Mum/2018 (Ita No. 7108/Mum/2016) Assessment Year: 2009-10 M/S Kargwal Construction Acit Cir-6(3)(2), Pvt. Ltd. 107, First Floor, Room No. 522, 5Th Vs. Runwal Omkar Esquare, Off Floor, Aayakar Bhavan, Eastern Exp. Highway, Sion, M.K. Road, Mumbai- Mumbai-400022 400020. Pan No. Aadck1853D Appellant Respondent

For Appellant: Mr. Dharmesh Shah, ARFor Respondent: Mr. M. Naveen, DR

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68

…ITA No. 7108/Mum/2016 & CO No. 75/Mum/2018 05.02.2016 (Mum-Trib), (vi) German Remedies Ltd. v. DCIT [285 ITR 26] (Bom.), (vii) C.M. Mahadeva v. CIT [404 ITR 747] (Karn.), (viii) CIT v. Maniben Valji Shah [283 ITR 453] (Bom.), (ix) CIT v. Batra Bhatta Company [220 CTR 531] (Del.), (x) Krupesh Ghanshyambhai Thakkar v. DCIT [77 taxmann.com 293] (Guj.), (xi) Khubchandani Healthparks Pvt. Ltd. v. ITO & Ors [384 ITR 322] (Bom.), (xii) Vodafone India Services Ltd. v. Union of India & Ors [368 ITR 1] (Bom.). Reliance is also placed on CBDT’s Instruction No. 2/2015 [F. No. 500/15/2014-APA-I] dated 29.01.2015. 6.1 The Ld.…