Deepak Kapoor v. Principal Commissioner of Income Tax-2, New Delhi & Ors.

450 ITR 301High Court2023#20902 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 40A(2)(a)

Judgments citing Deepak Kapoor v. Principal Commissioner of Income Tax-2, New Delhi & Ors.

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

…Income Tax reported in (2018) 408 ITR 75 (Del). iii. Jal Hotels Co. Ltd. v. Assistant Director of Income Tax reported in 2009 (5) TMI 24 – Delhi High Court. iv. Deepak Kapoor v. Principal Commissioner of Income Tax-2, New Delhi & Ors. reported in (2023) 450 ITR 301 (Del). Signed By:PRAMOD KUMAR VATS Signing Date:13.02.2026 16:38:51 Signature Not Verified ITA 113/2026 and 82/2026 Page 5 of 8 v. Principal Commissioner of Income Tax, Delhi-08 v. S. Chand & Co. Ltd. reported in 2018 (2…

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

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, the appeal of the revenue stands dismissed as above

ITA 3130/DEL/2011[2003-04]Status: DisposedITAT Delhi30 May 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148

…a International vs CIT: 348 ITR 485 (Del) (FB)  Maruti Suzuki India Lad vs DCTT: 356 ITR 209 (Del)  Satnam Overseas Limited vs ACTT: 129 ITR 237 (Del) Sahara One Media & Entertainment. Ltd.  CIT vs Batra Bhatta Co: 321 ITR 526 (Del)  Deepak Kumar vs PCIT: 450 ITR 301 (Del)  Jal Hotels Co Ltd. vs ADIT 184 Taxman 1 (Del)  CIT vs Feather Foam Enterprises (P) Ltd: 296 ITR 342 (Del) 6.6 The Ld. Counsel submitted that the reopening was initiated based on certain transactions between third parties which was subject matter of investigation by the Investigation wing. No evidence was unearthed against the assessee d…

Nagpur Power & Industries Ltd, Mumbai vs. A.C.I.T.-3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 505/MUM/2023[2009-2010]Status: DisposedITAT Mumbai01 Aug 2023AY 2009-2010

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Nagpur Power & Industries Ltd V. Acit – 3(2)(2) 20Th Floor, Nirmal Aayakar Bhavan, M.K. Road Nariman Point, Mumbai – 400021 Mumbai - 400020 Pan: Aaacn5438N (Appellant) (Respondent) Assessee Represented By : Shri Surinder Mehra Department Represented By : Dr. Mahesh Akhade & Shri Chetan Kacha

Section 143(1)Section 143(2)Section 143(3)Section 148Section 14ASection 37(1)

…. DCIT 449 ITR 587 (Bom) 8) CIT Vs. Kelvinator of India Ltd. reported in 320 ITR 561 (SC) 9) Garden Silk Mills Ltd. vs. DCIT 222 ITR 27, 29, 30 (Gujarat) 10) CIT vs Usha International Ltd. 348 ITR 485 (Delhi) 11) Deepak Kapoor vs. Principal C.I.T. and Others, 450 ITR 301 (Del) 12) Mangalore Refinery & Petrochemicals Ltd. Vs. DCIT 450 ITR 282 (Bom) d) That the C.I.T.(A) has erred in placing much reliance only on order passed by the Assessing officer disposing of objections filed by the appellant company. e) That the reopening of assessment u/s. 147 may be cancelled. 2.a) That the C.I.T.(A) has erred in upholding t…