Entertainment Ltd. v. Commr. of Service Tar, (2011 SCC OnLine Del), CIT v. Dimension Apparels (P) Ltd.

2014 SCC OnLine DEL 7678Reported decision2014#9538 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 139(1) of the Income Tax Act Section 143(2)Section 143(2) of the Income Tax Act Section 143(3)Section 153A Section 292B Section 292B of the Income Tax Act Section 92CA(3) of the Income Tax Act

Issues it is cited on

section 2(1a)transferor company transferee company section 153a(1)(b)section 292b unabsorbed depreciation amalgamation interest u/s 234b section 292 section 29 dispute resolution panel section 234b

Judgments citing Entertainment Ltd. v. Commr. of Service Tar, (2011 SCC OnLine Del), CIT v. Dimension Apparels (P) Ltd.

BTL INDUSTRIES LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II,, FARIDABAD

In the result, appeals of the assessee are partly allowed

ITA 7430/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Aug 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ITA Nos.7430/Del/2019 & 3618 to 3620/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 7430/Del/2019 Assessment Year: 2008-09 | BTL INDUSTRIES LTD., (merged with and now known as M/s BTL Holding Co. Ltd.), C/o SRS Mall, Third Floor, Sector-12, Faridabad, Haryana. PAN No.AACCB0573C अपीलार्थी Appellant | बनाम Vs. | DCIT, Central Circle-II, Faridabad, Haryana. प्रत्यर्थी/Respondent | & ITA Nos.3618, 3619 & 3620/Del/2018 Assessment Years: 2010-11, 2011-12 & 2013-14 | BTL INDUSTRIES LT…

BTL INDUSTRIES LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II,, FARIDABAD

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2018[2011-12]Status: DisposedITAT Delhi20 Aug 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ITA Nos.7430/Del/2019 & 3618 to 3620/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as Vs. Central Circle-II, M/s BTL Holding Co. Ltd.), Faridabad, C/o SRS Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. PAN No.AACCB0573C अपीलाथ" Appellant ""यथ"/Respondent & ITA Nos. 3618, 3619 & 3620/Del/2018 Assessment Years: 2010-11, 2011-12 & 2013-14 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as V…

ESTER INDUSTRIES LTD.,,NEW DELHI vs. ACIT, DELHI

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2023[AY 2020-21]Status: DisposedITAT Delhi18 Feb 2025

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ITA Nos.7430/Del/2019 & 3618 to 3620/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as Vs. Central Circle-II, M/s BTL Holding Co. Ltd.), Faridabad, C/o SRS Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. PAN No.AACCB0573C अपीलाथ" Appellant ""यथ"/Respondent & ITA Nos. 3618, 3619 & 3620/Del/2018 Assessment Years: 2010-11, 2011-12 & 2013-14 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as V…

ADITYA SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-19, NEW DELHI

In the result, appeals of the assessee are partly allowed

ITA 3620/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Jan 2025AY 2012-13

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ITA Nos.7430/Del/2019 & 3618 to 3620/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as Vs. Central Circle-II, M/s BTL Holding Co. Ltd.), Faridabad, C/o SRS Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. PAN No.AACCB0573C अपीलाथ" Appellant ""यथ"/Respondent & ITA Nos. 3618, 3619 & 3620/Del/2018 Assessment Years: 2010-11, 2011-12 & 2013-14 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as V…

ADITYA SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-19, NEW DELHI

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Jan 2025AY 2011-12

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ITA Nos.7430/Del/2019 & 3618 to 3620/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as Vs. Central Circle-II, M/s BTL Holding Co. Ltd.), Faridabad, C/o SRS Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. PAN No.AACCB0573C अपीलाथ" Appellant ""यथ"/Respondent & ITA Nos. 3618, 3619 & 3620/Del/2018 Assessment Years: 2010-11, 2011-12 & 2013-14 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as V…

ADITYA SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-19, NEW DELHI

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2025AY 2010-11

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ITA Nos.7430/Del/2019 & 3618 to 3620/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as Vs. Central Circle-II, M/s BTL Holding Co. Ltd.), Faridabad, C/o SRS Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. PAN No.AACCB0573C अपीलाथ" Appellant ""यथ"/Respondent & ITA Nos. 3618, 3619 & 3620/Del/2018 Assessment Years: 2010-11, 2011-12 & 2013-14 बनाम BTL INDUSTRIES LTD., DCIT, (merged with and now known as V…

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…ITA 116/2023 & other connected matters Page 1 of 52 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: September 11, 2024 Judgment pronounced on September 26, 2024 + ITA 116/2023 INTERNATIONAL HOSPITAL LIMITED .....Appellant Through: Mr. Simran Mehta, Advocate. versus DCIT CIRCLE 12 (2) .....Respondent Through: Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs. + W.P.(C) 13807/2022 RELIGARE ENTERPRISES LIMITED (AS SUCCESSOR-IN- INTEREST OF RELIGARE SECURITIE…

MADHAV INFRA PROJECTS LTD (ERSTWHILE AASHKA CONSTRUCTIONS P. LTD.),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

ITA 88/AHD/2023[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., Dcit, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat Pan : Aadcm 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, Ar & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 19.03.2024/26.06.2024 घोषणा क" तारीख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 23.12.2022 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2009-10. 2. Grounds Raised Are As Under :- “1. Ld. Cit (A) Erred In Law & On Facts Confirming Action Of Ao Passing An Ex- Parte Order On An Entity That Ceased To Exist Pursuant To Order Of Amalgamation Passed By Hon'Ble High Court. The Order Passed On Non-Entity Is A Nullity & Void Ab Initio That Ought To Be Quashed.

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Ms. Saumya Pandey Jain, Sr. DR

Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., DCIT, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat PAN : AADCM 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, AR & Shri Parin Shah, AR Revenue by : Ms. Saumya Pandey Jain, Sr. DR सुनवाई क" तारीख/Date of Hearing : 19.03.2024/26.06.2024…

BOEING INDIA PVT. LTD (SUCCESSOR TO BOEING INTERNATIONAL CORPORATION INDIA PRIVATE LIMITED),NEW DELHI vs. ACIT CIRCLE- 4(2), NEW DELHI

In the result, the appeal is allowed as indicated above

ITA 828/DEL/2021[2016-17]Status: DisposedITAT Delhi27 Mar 2024AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Dr. Brr Kumarassessment Year: 2016-17

Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Boeing India Pvt. Ltd., Vs. ACIT, Central Circle -4(2), (Successor to Boeing New Delhi International Corporation India Pvt. Ltd., 3rd Floor, DLF Centre, Sansad Marg, New Delhi-1100 01 PAN :AAHCB1218P (Appellant) (Respondent) Assessee by S/Shri Sachit Jolly & Mrs. Disha Jham, Adv. Department by Shri Rajesh Kumar, CIT(DR) Date of hearing 08.03.2024 Date of pronouncement 27 .03.2024 ORDER PER SAKTIJIT DEY: VICE-PRESIDENT Captioned appeal h…

S S S GLASS P.LTD,NEW DELHI vs. ITO, WARD-22(1), NEW DELHI

In the result, the assessee legal ground no

ITA 7614/DEL/2018[2010-11]Status: DisposedITAT Delhi09 Jun 2023AY 2010-11

For Appellant: Shri Kapil Goel, Adv

Section 147Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 S.S.S Glass Pvt. Ltd., ITO, Ward-22(1), New Delhi H.No. 4521, Gali Jattan, Pahari Dhiraj, New Delhi 110006 vs. PAN AALCS 0510 P (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Adv. Revenue For : Ms. Rajareswari R, Sr. DR Date of Hearing : 21.03.2023 Date of Pronouncement : 09.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-31, New Delhi dated 28.09.2018 for AY 2010-11. 2. Gr…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 153ASection 276C

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. OF 2022 (ARISING OUT OF SPECIAL LEAVE PETITION (C) NO. 4063 OF 2020) PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 2 ...PETITIONER(S) VERSUS M/S. MAHAGUN REALTORS (P) LTD. ...RESPONDENT(S) J U D G M E N T S. RAVINDRA BHAT, J. 1. Special leave to appeal granted. With consent of counsels, this appeal was heard finally. This appeal arises from an order1 of the Delhi High Court rejecting the appeal, by the present appellant (hereafter “the reve…