DCIT v. Total Oil India Pvt. Ltd. (149 Taxmann.com 332)

Guala Closures (India) Pvt. Ltd., Panaji vs. The Income Tax Officer, Ward - 1(1), Panaji

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

ITA 344/PAN/2017[2013-14]Status: DisposedITAT Panaji02 Apr 2026AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A.No.344/Pan/2017 (A.Y.2013-14 ) Guala Closures(India) Vs. I T O Ward1(1), Private Limited, Aaykar Bhavan, D-1, Sesa Ghor, Edc, Patto, 20,Edc Complex, Panjim-403001. Patto, Goa. Panaji-403001, Goa Pan/Gir No.:Aaacg4447J Appellant .. Respondent

For Appellant: Shri.Niraj Sheth. ARFor Respondent: Shri.Renga Ranjan.CIT DR

Section 115Section 143(3)Section 144C(5)Section 2(43)Section 4Section 90

…IN THE INCOME TAXAPPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A.No.344/PAN/2017 (A.Y.2013-14 ) Guala Closures(India) Vs. I T O Ward1(1), Private Limited, Aaykar Bhavan, D-1, Sesa Ghor, EDC, Patto, 20,EDC Complex, Panjim-403001. Patto, Goa. Panaji-403001, Goa PAN/GIR No.:AAACG4447J Appellant .. Respondent Appellant by : Shri.Niraj Sheth. AR Respondent by : Shri.Renga Ranjan.CIT DR Date of Hearing 16.02.2026 Date of Pronouncement 02.04.2026 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assesse has filed the appeal against…

Mitsui Kinzoku Components Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3912/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

Mitsui Kinzoku Components Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3911/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

Mitsui Kinzoku Components India Pvt Ltd, Rewari vs. Income Tax Officer, ITO Ward Two

In the result, appeal of the assessee is allowed

ITA 3910/DEL/2024[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115Section 143(3)Section 237Section 239

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.- 3910, 3911 & 3912/Del/2024 [Assessment Years: 2011-12, 2012-13 & 2013-14] Mitsui Kinzoku Components India Commissioner of Income Tax Pvt. Ltd., (Appeals), Plant No. – 242-243, Industrial Vs National Faceless Appeal Centre, Growth Centre, Sector-3, Bawal, Delhi. Rewari, Haryana- 123501. PAN- AAECM3062B Assessee Revenue Assessee by Shri Ajit Jain, CA & Shri Siddesh Chaudale, Adv. (through V.C.) Revenue by Shri Vikram Singh Sharma, Sr.DR Date of Hearin…

Sony India Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Circle 22(2), Delhi

In the result, all these three appeals filed by the assessee are

ITA 5926/DEL/2024[2009-10]Status: DisposedITAT Delhi19 Nov 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Krinwant Sahay[Assessment Year: 2008-09]

Section 115Section 237

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2008-09] Sony India Private Limited, Vs. Asst. Commissioner of Income Tax, A-18, Mohan Co-operative Circle-22(2), Industrial Estate, Mathura Delhi Road, Badarpur, Tughlakabad, Southeast Delhi-110044 PAN :AABCS1571Q (Assessee) (Revenue) [Assessment Year: 2009-10] Sony India Private Limited, Vs. Asst. Commissioner of Income Tax, A-18, Mohan Co-operative Circle-22(2), Industrial Estate, Mathura Delhi Road, Badarpur, Tughlakabad, Southeast Delhi-1…

Sony India Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Circle 22(2), Delhi

In the result, all these three appeals filed by the assessee are

ITA 5924/DEL/2024[2013-14]Status: DisposedITAT Delhi19 Nov 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Krinwant Sahay[Assessment Year: 2008-09]

Section 115Section 237

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2008-09] Sony India Private Limited, Vs. Asst. Commissioner of Income Tax, A-18, Mohan Co-operative Circle-22(2), Industrial Estate, Mathura Delhi Road, Badarpur, Tughlakabad, Southeast Delhi-110044 PAN :AABCS1571Q (Assessee) (Revenue) [Assessment Year: 2009-10] Sony India Private Limited, Vs. Asst. Commissioner of Income Tax, A-18, Mohan Co-operative Circle-22(2), Industrial Estate, Mathura Delhi Road, Badarpur, Tughlakabad, Southeast Delhi-1…