DLF Commercial Enterprises v. ACIT

131 Taxmann.com 305High Court2021#18991 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 142(1)Section 143(3)Section 250Section 272A(1)(d)

Issues it is cited on

section 271(1)(b)levy of penaltysection 144section 143(3)

Judgments citing DLF Commercial Enterprises v. ACIT

Jitendra Chandralal Navlani, Mumbai vs. Central Circle 6(4), Mumbai

In the result, the appeal by the assessee is allowed

ITA 8076/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Apr 2026AY 2022-23

Bench: Shri Sandeep Singh Karhailshri Jagadish

For Appellant: Ms. Simran DhawanFor Respondent: Shri Abi Rama Karthikeyan, SR. DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 272A(1)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI JAGADISH, ACCOUNTANT MEMBER ITA No. 8076/Mum./2025 (Assessment Year : 2022-23) Jitendra ChandralalNavlani, 45 Mittal Chambers, Nariman Point, Mumbai– 400021 PAN : ABJPN9871E ……………. Appellant v/s Deputy Commissioner of Income Tax,Central Circle - 6(4), Kautilya Bhavan, ……………. Respondent Mumbai – 400051 Assessee by :Ms. Simran Dhawan Shri Ravi Ganatra Revenue by : Shri Abi Rama Karthikeyan, SR. DR Date of Hearing – 30/03/2026 Date of Order – 06/04/2026 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The as…

Ram Kumar Dhiman, Delhi vs. AO Ward-26(4), New Delhi

In the result, appeals of the assessee are allowed

ITA 2708/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Aug 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.2707 & 2708/Del/2019 िनधा"रणवष"/Assessment Years:2015-16 & 2014-15 बनाम Ram Kumar Dhiman Ao B-145, Opp. Nehru Place, Vs. Ward 26(4), Kalkaji, New Delhi. New Delhi. Pan No. Aiepd2121R अपीलाथ" Appellant ""यथ"/Respondent

Section 142(1)Section 143(3)Section 144Section 271(1)(b)

…I.T.A. Nos. 2707 & 2708/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2707 & 2708/Del/2019 िनधा"रणवष"/Assessment Years:2015-16 & 2014-15 बनाम Ram Kumar Dhiman AO B-145, Opp. Nehru Place, Vs. Ward 26(4), Kalkaji, New Delhi. New Delhi. PAN No. AIEPD2121R अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Shyam Sunder Mangla, CA Revenue by Shri Vivek Kumar Upadhyay, Sr.DR सुनवाईक"तारीख/ Date of hearing: 22.08.2023 25.08.2023 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.…

Ram Kumar Dhiman, Delhi vs. AO Ward-26(4), New Delhi

In the result, appeals of the assessee are allowed

ITA 2707/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Aug 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.2707 & 2708/Del/2019 िनधा"रणवष"/Assessment Years:2015-16 & 2014-15 बनाम Ram Kumar Dhiman Ao B-145, Opp. Nehru Place, Vs. Ward 26(4), Kalkaji, New Delhi. New Delhi. Pan No. Aiepd2121R अपीलाथ" Appellant ""यथ"/Respondent

Section 142(1)Section 143(3)Section 144Section 271(1)(b)

…I.T.A. Nos. 2707 & 2708/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2707 & 2708/Del/2019 िनधा"रणवष"/Assessment Years:2015-16 & 2014-15 बनाम Ram Kumar Dhiman AO B-145, Opp. Nehru Place, Vs. Ward 26(4), Kalkaji, New Delhi. New Delhi. PAN No. AIEPD2121R अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Shyam Sunder Mangla, CA Revenue by Shri Vivek Kumar Upadhyay, Sr.DR सुनवाईक"तारीख/ Date of hearing: 22.08.2023 25.08.2023 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.…

Atulkumar Babulal Modi, Bharuch vs. Income Tax Officer, Ward-1(2), Bharuch

In the result, this appeal of this assessee is dismissed

ITA 89/SRT/2023[2016-17]Status: DisposedITAT Surat21 Mar 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Atulkumar Babulal Modi, I.T.O., A-61, Link Complex, Link Road, Ward 1(2), Vs. Bharuch-392001. Bharuch. Pan No. Acwpm 4256 G Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 144Section 147Section 254(1)Section 271(1)(b)Section 274Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Atulkumar Babulal Modi, I.T.O., A-61, Link Complex, Link Road, Ward 1(2), Vs. Bharuch-392001. Bharuch. PAN No. ACWPM 4256 G Appellant/ assessee Respondent/ revenue Assessee represented by Shri Krutarth Desai, A.R. Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of appeal 03/02/2023 Date of hearing 17/03/2023 Date of pronouncement 21/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against…