Delhi Development Authority v. H. C. Khurana

3 SCC 196Reported decision1974#10512 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 147 Section 148 Section 144 Section 144B Section 148A Section 149 Section 11 Section 115BBE

Issues it is cited on

notice under section 148 reassessment proceedings section 13 section 148 transfer section 147 prescribed person section 14 india business document

Judgments citing Delhi Development Authority v. H. C. Khurana

SANDHYA SINGH ,BHOPAL vs. ITO (2)(3), BHOPAL

In the result, the appeal of the assessee in ITA No

ITA 585/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Sandhya Singh Nfac, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aycps9215K Assessee By Shri Gagan Tiwari & Ms. Priyal Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.03.2026 Date Of Pronouncement 17.04.2026

Section 139Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 69A

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Assessment Year:2014-15 Sandhya Singh NFAC, 121, Rohit Nagar, New Delhi बनाम/ Bawadia Kala, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AYCPS9215K Assessee by Shri Gagan Tiwari & Ms. Priyal Jain, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.03.2026 Date of Pronouncement 17.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 05.06.2025 passed by learned Commissi…

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad07 Jan 2026AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR

Section 147Section 148

…ame. Therefore, mere generation of notice on the Income Tax Business Application portal does not satisfy the test of "issue" without proving that the same has been despatched within the time barring period. (Delhi Development Authority v. H. C. Khurana (1993) 3 SCC 196). 16.2. Even though the service of notice is not relevant, however, for determining if a notice has been validly issued, the notice should be sent forth and go beyond the control of the authority issuing the same, to conclude that it has been issued. (Kanubhai M. Patel (HUF) v. Hiren Bhatt or his successors to office [2011] 334 ITR 25 (Guj)). 16.3.…

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of the assessee in ITA No

ITA 549/HYD/2024[2015-16]Status: DisposedITAT Hyderabad07 Jan 2026AY 2015-16

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/S. Desu Enterprises, Ongole (A.P.) Pan: Aagfd1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. Pan: Αιτpg3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, Cit-Dr & Ms. Payal Gupta, Sr-Dr सुनवाई की तारीख / Date Of Hearing: 06/11/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Desu Enterprises & Shri Thalla Srisailam Goud (“The Assessees”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 26.02.2024 & 09.04.2024 For The A.Ys. 2015-16 & 2013-14 Respectively. Since The Issues Involved In These Two Appeals Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Respondent: Shri Sashank Dundu, Advocate

Section 147Section 148

ACIT, CENTRAL CRCLE-18, NEW DELHI vs. SHIMMER DEVELOPERS P.LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1497/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Oct 2024AY 2011-12

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 143(3)Section 147Section 150Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.l497/Del/2018 (Assessment Year : 2011-12) Shimmer Developers Pvt. Ltd. ACIT, Vs. Central Circle-18, RZ-D-5, Mahavir Enclave, New Delhi - 110 045 New Delhi PAN No. AAKCS 1029 E (APPELLANT) (RESPONDENT) Shri Parash Biswal, Adv. And Assessee by Shri Deepanshu Mehta, Adv. Shri Surender Pal, CIT-D.R. Revenue by Date of hearing: 03.10.2024 Date of Pronouncement: 21.10.2024 ORDER PER PRADIP KUMAR KEDIA, AM ; The captioned appeal has been filed at the instance of the R…

PR. COMMISSIONER OF INCOME TAX-2, DELHI vs. M/S BHISHANSAROOP RAM

ITA/953/2019HC Delhi28 Mar 2024

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

…ning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2024 at 11:54:48 consumers. This Court did not accept the view taken by the High Court on facts. Reference was made in this context to CIT v. Birla Gwalior (P) Ltd. [(1974) 3 SCC 196 : 1973 SCC (Tax) 519 : (1973) 89 ITR 266], wherein it was held, after referring to Morvi Industries [Morvi Industries Ltd. v. CIT, (1972) 4 SCC 451 : 1974 SCC (Tax) 140 : (1971) 82 ITR 835] that real accrual of income and not a hypothetical accrual of income ought to be taken into consideration. For a similar conclusion, reference was made to…

THE COMMISSIONER OF INCOME TAX vs. M/S ACER INDIA PVT LTD

In the result, we do not find any merit in this appeal,

ITA/150/2019HC Karnataka31 Jan 2022

Bench: ALOK ARADHE,SURAJ GOVINDARAJ

Section 133ASection 194HSection 200Section 201Section 201(1)Section 201(3)Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JANUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ I.T.A. NO.150 OF 2019 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX 4TH FLOOR, HMT BHAVAN NO.59, BELLARY ROAD GANGANAGAR BENGALURU-560032. 2. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1(1), 4TH FLOOR HMT BHAVAN, NO.59, BELLARY ROAD GANGANAGAR, BENGALURU-560032. .... APPELLANTS (BY MR. K.V. ARAVIND, ADVOCATE) AND: M/S. ACER INDIA PVT. LTD., NO.13, 6TH FLOOR EMBASSY HEIGHTS MARGATH ROAD NEXT TO HOSMAT HOSPITAL…

M/S. APNA SAPNA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

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

ITA 454/BANG/2017[2007-2008]Status: DisposedITAT Bangalore15 Feb 2019AY 2007-2008

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2007-08

For Appellant: Shri Nitish Ranjan, CAFor Respondent: Shri K. N. Dhandapani, JCIT (DR)

Section 143(3)Section 234BSection 263

…d charges. Consequently, it challenged the inclusion of such amount within its assessable income on the ground that no real income had accrued. Reiterating its earlier decision in Morvi Industries Ltd. Vs. CIT (1972) 4 SCC 451 and CIT vs. Birla Gwalior (1974) 3 SCC 196, the Court held that tax cannot be imposed on hypothetical accrual of income. It was observed that the question of real accrual of income must be considered by taking the probability of realization in realistic manner. Applying the above principles, Courts have consistently refrained from allowing Page 6 of 9 taxation of notional profits that is no…

THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD.

The appeals are allowed

ITA/1076/2018HC Delhi28 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 25Section 4Section 42Section 5Section 8Section 9

…ts in support of argument of government dues taking a back seat, on Dena Bank vs. Bhikhabhai Prabhudas Parekh & Co. & Ors., (2000) 5 SCC 694; Union of India & Ors. vs. SICOM Limited & Anr., (2009) 2 SCC 121; Bank of Bihar vs. State of Bihar & Ors., (1972) 3 SCC 196; and Pr. Commissioner of Income Tax vs. Monnet Ispat and Energy Limited, SLP No.6483/2018, decided on 10.08.2018, is misplaced. 143. The proceeds of crime, there is no doubt, are not even remotely covered by the expressions "revenues, taxes, cesses" or other "rates". The word "revenue" is the controlling word, the expressions following (tax…

THE COMMISSIONER OF INCOME TAX vs. M.S.AGGARWAL

ITA - 169 / 2005HC Delhi23 Apr 2018

Section 132Section 158Section 260

…or such other information available with the assessing officer. Legal position on scope and ambit of undisclosed income has been elucidated and explained by the Supreme Court in Assistant Commissioner of Income Tax, Chennai versus A.R. Enterprises, (2013) 3 SCC 196, which specifically made reference to the expression ‗which has not been or would not have been disclosed‘ for the purpose of the said Act. Referring to the latter portion of Section 158B(b), it was observed as under:- “17. The genesis of the issue before us lies within the folds of this section. Sections 158-BD and 158-BC, along with the re…

PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. SALDI CHITS PVT. LTD.,

The appeals are allowed

ITA/143/2018HC Delhi09 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 25Section 4Section 42Section 5Section 8Section 9