DCM Ltd. v. CIT

198 ITR 69Supreme Court of India1992#8629 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

DCM Ltd. v. CIT · section 115JB · section 28 · section 80-IA · section 45-IC · section 80-IA(4) · section 33AC · section 80HHE · section 32A · section 117 · section 210 · section 4A · section 74 · section 73 · section 72 · section 115JA · section 288 · section 80IA(4)

Also reported as

192 CTR 408

Sections most often in play

Section 115JBSection 28Section 80-IASection 45-ICSection 80-IA(4)

Issues it is cited on

section 33acsection 80hhesection 32asection 117section 210section 4asection 74section 73section 72section 115jasection 288section 80ia(4)

Judgments citing DCM Ltd. v. CIT

Aravali Power Comany Private Ltd., Jhajjar vs. DCIT Circle-1(1), Delhi

In the result, all the five appeals of the assessee in

ITA 4604/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…ugar Mills P. Ltd. [2004] 269 ITR 397, relying upon the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V…

Aravali Power Company Private Limited, Jhajjar vs. DCIT, Circle-1(1), Delhi

In the result, all the five appeals of the assessee in

ITA 4603/DEL/2024[2018-19]Status: DisposedITAT Delhi23 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…ugar Mills P. Ltd. [2004] 269 ITR 397, relying upon the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V…

Aravali Power Company Pvt. Ltd., New Delhi vs. DCIT, Circle-1(1), Delhi

In the result, all the five appeals of the assessee in

ITA 2561/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…ugar Mills P. Ltd. [2004] 269 ITR 397, relying upon the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V…

Aravali Power Company Pvt. Ltd., New Delhi vs. DCIT, Circle-3(1), Delhi

In the result, all the five appeals of the assessee in

ITA 2560/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…ugar Mills P. Ltd. [2004] 269 ITR 397, relying upon the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V…

Aravali Power Company Pvt. Ltd., New Delhi vs. DCIT, Circle-3(1), New Delhi

In the result, all the five appeals of the assessee in

ITA 9105/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 115JSection 28

…ugar Mills P. Ltd. [2004] 269 ITR 397, relying upon the dismissal of SLP in the case of CIT V. Ambur Co-op. Sugar Mills Ltd., [2004] 269 ITR 398 (SC) iii) DCM Ltd. V. CIT, (2004) 192 CTR Del 408 iv) CIT V. Pandavapura Sahakara Sakkare Karkhane Limited, [1992] 198 ITR 69(SC) v) CIT V. M/s Modipon Ltd., [2018] 400 ITR 1 (SC) 13. The ld AR distinguished case laws relied upon in the case of Associated Power Co. Limited V. CIT. [1996] 218 ITR 195 (SC) and SREI Infrastructure Finance Ltd V ACIT, 2015 (2) TMI 545 (Del). The AR submitted that the judgement of Supreme court in the case of Associated Power Co. Limited V…

M/S. Bharat Aluminium Company Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 2741/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Jul 2023AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Kanchan Kaushal, FCAFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 115JSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 5118/Del/2015 : Asstt. Year: 2010-11 ITA No. 3568/Del/2016 : Asstt. Year: 2011-12 ITA No. 2741/Del/2017 : Asstt. Year: 2012-13 Bharat Aluminium Company Ltd., Vs. DCIT, Core-6, Scope Office Complex, Circle-4(2), Lodhi Road, New Delhi-110003 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACB1290N Assessee by : Sh. Kanchan Kaushal, FCA Revenue by : Sh. P. Praveen Sidharth, CIT DR Date of Hearing: 27.04.2023 Date of Pronouncement: 17.07.2023 ORDER Per Dr. B. R. R. Kumar,…

M/S. Bharat Aluminium Company Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 3568/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Jul 2023AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Kanchan Kaushal, FCAFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 115JSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 5118/Del/2015 : Asstt. Year: 2010-11 ITA No. 3568/Del/2016 : Asstt. Year: 2011-12 ITA No. 2741/Del/2017 : Asstt. Year: 2012-13 Bharat Aluminium Company Ltd., Vs. DCIT, Core-6, Scope Office Complex, Circle-4(2), Lodhi Road, New Delhi-110003 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACB1290N Assessee by : Sh. Kanchan Kaushal, FCA Revenue by : Sh. P. Praveen Sidharth, CIT DR Date of Hearing: 27.04.2023 Date of Pronouncement: 17.07.2023 ORDER Per Dr. B. R. R. Kumar,…

M/S. Bharat Aluminium Company Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 5118/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Jul 2023AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Kanchan Kaushal, FCAFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 115JSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 5118/Del/2015 : Asstt. Year: 2010-11 ITA No. 3568/Del/2016 : Asstt. Year: 2011-12 ITA No. 2741/Del/2017 : Asstt. Year: 2012-13 Bharat Aluminium Company Ltd., Vs. DCIT, Core-6, Scope Office Complex, Circle-4(2), Lodhi Road, New Delhi-110003 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACB1290N Assessee by : Sh. Kanchan Kaushal, FCA Revenue by : Sh. P. Praveen Sidharth, CIT DR Date of Hearing: 27.04.2023 Date of Pronouncement: 17.07.2023 ORDER Per Dr. B. R. R. Kumar,…

Gigaplex Estate P.Ltd, Mumbai vs. DCIT OSD II Cen RG 7, Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 1137/MUM/2016[2006-07]Status: DisposedITAT Mumbai10 Nov 2017AY 2006-07

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri Alok Joshi
Section 143(3)Section 147Section 148Section 250

…and he cited a series of decisions in support namely (i) P.R. Mukerjee Vs CIT 30 ITR 555 Cal, (ii) RAi Singh Dev Singh Bist and Others Vs UOI and Others77 ITR 802 Delhi, (iii) ITO Vs Calcutta Chromotype Pvt Ltd 97 ITR 55 (Cal), (iv) CIT Vs Akbarali Jummabhai 198 ITR 69 Guj, (v) CIT Vs Satya Narayan Lohia 204 ITR 894(Cal). The ld AR contended that the assessment can only be re- opened u/s 147 of the Act after lapse of four years from the end of assessment year where the assessment is framed u/s 143(3) of the Act if assessee to disclose material facts. The ld AR submitted that the assessee has disclosed all the fa…

Gigaplex Estate P.Ltd, Mumbai vs. DCIT OSD II Cen RG 7, Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 1133/MUM/2016[2008-09]Status: DisposedITAT Mumbai10 Nov 2017AY 2008-09

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri Alok Joshi
Section 143(3)Section 147Section 148Section 250

…and he cited a series of decisions in support namely (i) P.R. Mukerjee Vs CIT 30 ITR 555 Cal, (ii) RAi Singh Dev Singh Bist and Others Vs UOI and Others77 ITR 802 Delhi, (iii) ITO Vs Calcutta Chromotype Pvt Ltd 97 ITR 55 (Cal), (iv) CIT Vs Akbarali Jummabhai 198 ITR 69 Guj, (v) CIT Vs Satya Narayan Lohia 204 ITR 894(Cal). The ld AR contended that the assessment can only be re- opened u/s 147 of the Act after lapse of four years from the end of assessment year where the assessment is framed u/s 143(3) of the Act if assessee to disclose material facts. The ld AR submitted that the assessee has disclosed all the fa…

Gigaplex Estate P.Ltd, Mumbai vs. DCIT OSD II Cen RG 7, Mumbai

In the result, the appeals of the assessee are partly allowed

ITA 1132/MUM/2016[2007-08]Status: DisposedITAT Mumbai10 Nov 2017AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri Alok Joshi
Section 143(3)Section 147Section 148Section 250

…and he cited a series of decisions in support namely (i) P.R. Mukerjee Vs CIT 30 ITR 555 Cal, (ii) RAi Singh Dev Singh Bist and Others Vs UOI and Others77 ITR 802 Delhi, (iii) ITO Vs Calcutta Chromotype Pvt Ltd 97 ITR 55 (Cal), (iv) CIT Vs Akbarali Jummabhai 198 ITR 69 Guj, (v) CIT Vs Satya Narayan Lohia 204 ITR 894(Cal). The ld AR contended that the assessment can only be re- opened u/s 147 of the Act after lapse of four years from the end of assessment year where the assessment is framed u/s 143(3) of the Act if assessee to disclose material facts. The ld AR submitted that the assessee has disclosed all the fa…

Srei Infrastructure Finance Limited vs. Additional Commissioner of Income Tax

The appeal is dismissed

ITA - 371 / 2012HC Delhi13 Feb 2015
Section 260ASection 32

…ITA Nos. 371/2012 & 372/2012 Page 1 of 24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 371/2012 Reserved on : 11th December, 2014 Date of decision : 13th February, 2015 SREI INFRASTRUCTURE FINANCE LTD. ..... Appellant Through Mr. S. Ganesh, Sr. Advocate with Mr. U.A. Rana, Ms. Mrinal Elker Mazumdar, Mr. Himanshu Mehta and Mr. Abirat Kumar, Advocates. versus ADDITIONAL COMMISSIONER OF INCOME TAX..Respondent Through Mr. Roh…

Srei Infrastructure Finance Ltd

The appeal is dismissed

ITA/371/2012HC Delhi13 Feb 2015
Section 260ASection 32

…ITA Nos. 371/2012 & 372/2012 Page 1 of 24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 371/2012 Reserved on : 11th December, 2014 Date of decision : 13th February, 2015 SREI INFRASTRUCTURE FINANCE LTD. ..... Appellant Through Mr. S. Ganesh, Sr. Advocate with Mr. U.A. Rana, Ms. Mrinal Elker Mazumdar, Mr. Himanshu Mehta and Mr. Abirat Kumar, Advocates. versus ADDITIONAL COMMISSIONER OF INCOME TAX..Respondent Through Mr. Roh…

DCM Ltd. v. CIT (198 ITR 69) — Cited in 13 Judgments | BharatTax