Commissioner of Income-tax v. Nr Portfolio P. Ltd.

2013 SCC OnLine DEL 6466Reported decision2013#13716 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 68
Read the full judgment

Judgments citing Commissioner of Income-tax v. Nr Portfolio P. Ltd.

The Principal Commissioner of Income Tax vs. Shri Shailendra Kumar Gupta

The appeals are dismissed

ITA/44/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

…[2026:RJ-JP:12292-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 44/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005. ----Appellant Versus Shri Shailendra Kumar Gupta, E-20, Dynamic Engineers, Opposite Multi Metal Industrial Area Kota (Pan/gir No. - Acupg 6276 C). ----Respondent Connected With D.B. Income Tax Appeal No. 45/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Roa…

The Principal Commissioner of Income Tax vs. Shri Pawan Gupta

The appeals are dismissed

ITA/45/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

…[2026:RJ-JP:12292-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 44/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005. ----Appellant Versus Shri Shailendra Kumar Gupta, E-20, Dynamic Engineers, Opposite Multi Metal Industrial Area Kota (Pan/gir No. - Acupg 6276 C). ----Respondent Connected With D.B. Income Tax Appeal No. 45/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Roa…

The Principal Commissioner of Income Tax vs. Shri Raj Rajeshwari Gupta

The appeals are dismissed

ITA/46/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

…[2026:RJ-JP:12292-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 44/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur-302005. ----Appellant Versus Shri Shailendra Kumar Gupta, E-20, Dynamic Engineers, Opposite Multi Metal Industrial Area Kota (Pan/gir No. - Acupg 6276 C). ----Respondent Connected With D.B. Income Tax Appeal No. 45/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Roa…

The Pr. Commissioner of Income Tax -Central -1 vs. Jaguar Buildcon Pvt. Ltd

ITA/530/2023HC Delhi03 Mar 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Section 133(1)(d)Section 133(6)Section 68

…ITA 530/2023 & ITA 531/2023 Page 1 of 15 $~13 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 530/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus JAGUAR BUILDCON PVT. LTD. .....Respondent Through: Mr. Shubham Gupta and Ms. Shalini Upadhyay, Advs. 14 + ITA 531/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC…

The Pr. Commissioner of Income Tax -Central -1 vs. Jaguar Buildcon Pvt. Ltd

ITA/531/2023HC Delhi03 Mar 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 133(1)(d)Section 133(6)Section 68

…ITA 530/2023 & ITA 531/2023 Page 1 of 15 $~13 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 530/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus JAGUAR BUILDCON PVT. LTD. .....Respondent Through: Mr. Shubham Gupta and Ms. Shalini Upadhyay, Advs. 14 + ITA 531/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC…

Pr. Commissioner Oflncome Tax Delhi - 5 vs. Mrs. Rowena Sharma

ITA/1220/2018HC Delhi11 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 68Section 69Section 69ASection 80

…ITA 1220/2018 & ITA 1222/2018 Page 1 of 10 $~12 & 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1220/2018 PR. COMMISSIONER OF INCOME TAX DELHI – 5 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya Nisha Minz, Adv. versus MRS. ROWENA SHARMA .....Respondent Through: None 13 + ITA 1222/2018 PR. COMMISSIONER OF INCOME TAX DELHI -5 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya Nisha Minz, Adv. versus SHRI P K SHARMA .....Respondent…

Pr. Commissioner of Income Tax, Delhi-7 vs. M/S Paramount Propbuild Pvt. Ltd

ITA/247/2023HC Delhi19 Mar 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 133(6)Section 143(2)Section 143(3)Section 14ASection 263

…2024:DHC:2211-DB ITA 247/2023 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 06 March 2024 Judgment pronounced on:19 March 2024 + ITA 247/2023 PR. COMMISSIONER OF INCOME TAX, DELHI-7 ..... Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishab Nangia & Mr. Nikhil Jain, Advs. Versus…