Dharmendra Kumar Bansal v. CIT

48 Taxmann.com 53Reported decision2014#9296 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 263Section 153ASection 153DSection 40A(3)Section 153CSection 263ASection 10(34)

Issues it is cited on

national tax tribunalsection 293section 65asection 65b(4)section 153b(1)(b)section 74section 2(28a)revision u/s 263section 73section 153(2a)section 153b(1)project completion method

Judgments citing Dharmendra Kumar Bansal v. CIT

MANOHAR FILAMENTS PVT LTD,DELHI vs. PCIT,CENTRAL-3, DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 2645/DEL/2025[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. PCIT, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi PAN No.AAACM1116E Appellant Respondent Appellant by Sh. Amit Goel, CA Sh. Pranav Yadav, Advocate Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.PCIT (Central)-3, Delhi vide order dated…

VENEZIA GOLF CITY PVT. LTD.,,NEW DELHI vs. ITO WARD 26(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1962/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Kapoor, Sh.Vikash Jain, Sh.SumitFor Respondent: Ms.Rajinder Kaur, CIT(DR)
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 263

…ITA No. 1962 / Del / 2019 & 3377/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1962 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, Vs. Income Tax Officer. No.28, Raja Garden, Ward-26(2), New Delhi-110015 New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT ITA No. 3377 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, PCIT, No.28, Raja Garden, Central-1, New Delhi-110015 ARA Centre, New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT Appellant by : Shri…

M/S. VENEZIA GOLF CITY PVT. LTD.,,NEW DELHI vs. PR. CIT (CENTRAL)-1, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3377/DEL/2017[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Kapoor, Sh.Vikash Jain, Sh.SumitFor Respondent: Ms.Rajinder Kaur, CIT(DR)
Section 143(3)Section 153ASection 153CSection 153DSection 250Section 263

…ITA No. 1962 / Del / 2019 & 3377/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1962 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, Vs. Income Tax Officer. No.28, Raja Garden, Ward-26(2), New Delhi-110015 New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT ITA No. 3377 /Del/2017 (Assessment Year- 2012-13) M/s. Venezia Golf City Pvt Ltd, PCIT, No.28, Raja Garden, Central-1, New Delhi-110015 ARA Centre, New Delhi PAN No:AADCV3194Q APPELLANT RESPONDENT Appellant by : Shri…

ADITYA GUPTA,NEW DELHI vs. PCIT (CENTRAL) - 1, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1503/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jul 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Aditya Gupta Pcit (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. Pan No.Amzpg2185M अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 153DSection 263Section 54F

…ITA No.1503/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1503/Del/2024 िनधा"रणवष"/Assessment Year: 2019-20 बनाम ADITYA GUPTA PCIT (Central)-1, 8/48, West Punjabi Bagh, Vs. Room No.338, Jhandewalan Extn., New Delhi. New Delhi. PAN No.AMZPG2185M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Gautam Jain, Adv. Shri Lalit Mohan, CA & Shri Parth Singhal, Adv. Shri Jitender Singh, CIT DR Revenue by सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncemen…

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

ITA 371/IND/2024[2018-19]Status: DisposedITAT Indore29 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh.SN Agrawal & Ritesh Jain, ARs
Section 143(3)Section 14ASection 14A(2)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SH. BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 371/Ind/2024 Assessment Year: 2018-19 Infobeans Technologies Ltd., Vs. The Principal Commissioner of 1st and 2nd Floor, Crystal IT Park, Income Tax, Indore-1, Indore, Indore, (M. P.), 452001 M.P. [PAN: AACCI5864K] (Respondent) (Appellant) Appellant by : S/Sh.SN Agrawal & Ritesh Jain, ARs : Respondent by Sh. Ram Kumar Yadav,CIT-DR Date of Hearing : 30.01.2025 Date of Pronouncement : 29.04.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by…

DEVENDER KUMAR GUPTA,NEW DELHI vs. PCIT, CENTRAL, GURGAON

The appeals are allowed and the impugned orders in respective years are quashed

ITA 1891/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.1890 To 1893/Del/2024 Assessment Years: 2015-16 To 2018-19

For Appellant: Shri Raj Kumar Gupta, CA &For Respondent: Shri T. James Singson, CIT-DR
Section 153ASection 153DSection 263Section 263ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1890 to 1893/Del/2024 Assessment Years: 2015-16 to 2018-19 Devender Kumar Gupta, Vs PCIT, Central, C/o M/s Raj Kumar & Associates, Gurgaon. C-7A, LGF, South Ext. Part-2, New Delhi – 110 049. PAN: AAVPK4675Q (Appellant) (Respondent) Assessee by : Shri Raj Kumar Gupta, CA & Shri J.P. Sharma, CA Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 28.08.2024 Date of Pronouncement : 30.08.2024 ORDER PER BENCH: These are appeals preferred by th…

DEVENDER KUMAR GUPTA,NEW DELHI vs. PCIT CENTRAL, GURGAON

The appeals are allowed and the impugned orders in respective years are quashed

ITA 1890/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.1890 To 1893/Del/2024 Assessment Years: 2015-16 To 2018-19

For Appellant: Shri Raj Kumar Gupta, CA &For Respondent: Shri T. James Singson, CIT-DR
Section 153ASection 153DSection 263Section 263ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1890 to 1893/Del/2024 Assessment Years: 2015-16 to 2018-19 Devender Kumar Gupta, Vs PCIT, Central, C/o M/s Raj Kumar & Associates, Gurgaon. C-7A, LGF, South Ext. Part-2, New Delhi – 110 049. PAN: AAVPK4675Q (Appellant) (Respondent) Assessee by : Shri Raj Kumar Gupta, CA & Shri J.P. Sharma, CA Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 28.08.2024 Date of Pronouncement : 30.08.2024 ORDER PER BENCH: These are appeals preferred by th…

ROOP KUMAR BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

SHRI BASANT BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 385/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

PANKAJ BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 384/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

ABHA BANSAL,GURGAON vs. PCIT, CENTRAL, GURGAON

In the result, ITA.No.383/Del

ITA 383/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

KABIR SUDHIR MULJI,MUMBAI vs. DIT (IT) II, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3301/MUM/2014[2009-10]Status: DisposedITAT Mumbai14 Feb 2018AY 2009-10

Bench: Shri D.T. Garasia & Shri Rajesh Kumarassessment Year: 2009-10 Shri Kabir Sudhir Mulji, Director Of Income Tax Anand Bhavan, 501, (International Taxation)Ii, 2Nd Babulnath X Lane, Scindia House, Vs. Chowpatty, Gr. Flr., Mumbai-7 R/No.007, N.M. Marg, Pan: Aahpm1375M Ballard Pier, Mumbai - 38 (Appellant) (Respondent)

For Appellant: Ms. Aasifa Khan, A.RFor Respondent: Shri R.P. Meena, D.R
Section 143(1)Section 143(3)Section 2Section 263Section 263(1)Section 56(2)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shri Kabir Sudhir Mulji, Director of Income Tax Anand Bhavan, 501, (International Taxation)II, 2nd Babulnath X Lane, Scindia House, Vs. Chowpatty, Gr. Flr., Mumbai-7 R/No.007, N.M. Marg, PAN: AAHPM1375M Ballard Pier, Mumbai - 38 (Appellant) (Respondent) Present for: Assessee by : Ms. Aasifa Khan, A.R. Revenue by : Shri R.P. Meena, D.R. Date of Hearing : 11.01.2018 Date of Pronouncement : 14.02.2018 O R D E R Per D.T. GARASIA, Judicial Member:…