Dalmia Pvt. Ltd. v. Commissioner of Income Tax Delhi

14 Taxmann.com 106High Court2011#14889 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Judgments citing Dalmia Pvt. Ltd. v. Commissioner of Income Tax Delhi

Pr. Commissioner of Income Tax -4, New Delhi vs. M/S Ntpc Ltd

ITA/113/2026HC Delhi09 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 143(3)Section 147Section 260ASection 80

…ITA 113/2026 and 82/2026 Page 1 of 8 $~71 and 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 09.02.2026 + ITA 113/2026, CM APPL. 8916/2026, CM APPL. 8917/2026 + ITA 82/2026, CM APPL. 6918/2026, CM APPL. 6919/2026 PR COMMISSIONER OF INCOME TAX - 4, NEW DELHI .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs versus M/S NTPC LTD .....Respondent Through: Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. S…

Pr Commissioner of Income Tax - 4, New Delhi vs. M/S Ntpc Ltd

ITA/82/2026HC Delhi09 Feb 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 147Section 260ASection 80

Bharat Jha-HUF, Delhi vs. ACIT, Circle-37(1), New Delhi

The appeal is allowed

ITA 6834/DEL/2019[2013+-14]Status: DisposedITAT Delhi31 Jan 2022

Bench: Shri Kul Bharat[Assessment Year: 2013-14

Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2013-14 Bharat Jha – HUF Vs Asstt. Commissioner of B-96, Karari Extn. Prem Nagar, Income-tax, Circle 37(1), Mithla Vihar, Nangloi, Delhi-110086 New Delhi. PAN- AAAHB2601L APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 11.01.2022 Date of pronouncement 31.01.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-13, New Delhi, dated 24-01-2019,…

Krishna Devi, New Delhi vs. ITO, Ward- 38(3), New Delhi

ITA 6356/DEL/2019[2014-15]Status: DisposedITAT Delhi04 Jan 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6356/Del/2019 : Asstt. Year : 2014-15 Krishna Devi, Vs Income Tax Officer, F-26/124, Sector-7, Rohini, Ward-38(3), New Delhi-110085 New Delhi-110002 (Appellant) (Respondent) Pan No. Abrpd0875E Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 08.10.2021 Date Of Pronouncement: 04.01.2022

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Umesh Takyar, Sr. DR

Section 115BSection 143(2)Section 147Section 148Section 68

…r and further whether that material had any rational connection. Or a live link for the formation of the requisite belief..." 4.13 Hon'ble Delhi High Court, while delivering the judgment, in case of Dalmia Pvt. Ltd. Vs Commissioner of Income Tax Delhi [2011] 14 Taxmann.com 106 (Delhi), on 25 September, 2011 has uphold this principle. The Hon'ble HC stated as under: "..The sufficiency or correctness of the material is not a thing to be considered at this stage as held by Supreme Court in the case of Raymond Woolen Mills Ltd. V ITO (1999) 236 ITR 34 (SC), Green Arts (P) Ltd. V ITO (2005) 257 ITR 639 (Delhi). The…

Bholanath R.Shukla, Mumbai vs. ACIT Circle-2, Thane

In the result, assessee’s appeals for A

ITA 4505/MUM/2018[2009-10]Status: DisposedITAT Mumbai02 May 2019AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Ramlal Negi (Jm)

Section 133ASection 143(3)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 4505/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 4506/Mum/2018 (Assessment Year 2010-11) I.T.A. No. 4507/Mum/2018 (Assessment Year 2011-12) I.T.A. No. 4508/Mum/2018 (Assessment Year 2012-13) I.T.A. No. 4509/Mum/2018 (Assessment Year 2013-14) Shri Bholanath R. Shukla ACIT, Circle-2 Vs. B-101, Jupiter Apartments Ashar IT Partk Poonam Sagar Complex Road No. 16Z Mira Road Nehru Nagar Mumbai-401 107. Wagle Industrial Estate, Thane(W) Maharashtra-400604. (Appellant) (Respondent) I.T.A. No. 573…

M/S. Aditya Birla Health Services Ltd., Pune vs. Deputy Commissioner of Income-Tax

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

ITA 248/PUN/2015[2007-08]Status: DisposedITAT Pune23 May 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.248/Pun/2015 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Prateek Jha & Shri Prayag JhaFor Respondent: Shri Ajay Modi, JCIT

Section 143(3)Section 148Section 14A

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE सु"ी सुषमा चावला, "या"यक सद"य, एवं "ी डी. क"णाकरा राव , लेखा सद"य, के सम"। BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.248/PUN/2015 "नधा"रण वष" / Assessment Year : 2007-08 M/s. Aditya Birla Health Services Ltd. S. No. 31, Aditya Birla Hospital Marg, Thergaon, Chinchwad, Pune-411 033 PAN : AADCA7613B .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-8, Pune. ……""यथ" / Respondent Assessee by : Shri Prateek Jha & Shri Prayag Jha Revenue by : Shr…