Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT

2021 SCC OnLine DEL 3613Reported decision2021#1924 most cited

What is Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT authority for?

Approval for issuing a notice under Section 148 is flawed if it merely endorses the language of Section 151 without demonstrating an independent application of mind by the approving authority.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT · Section 148 · Section 151 · Income Tax Act 1961 · independent application of mind · approval for notice · Section 148 notice · flawed approval · satisfaction of prescribed authority

Sections most often in play

Section 148Section 151Section 143(3)Section 147Section 132Section 153ASection 153DSection 133A

Issues it is cited on

principal chief commissioner of income-taxsection 135asection 151(2)section 148bsection 271aab(1a)section 147(b)section 144bawarrant of authorisationsection 149(1)(a)approval under section 151section 158bgsection 147(a)

Judgments citing Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1788/MUM/2023[2015-2016]Status: DisposedITAT Mumbai06 Dec 2024AY 2015-2016

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1787/MUM/2023[2013-2014]Status: DisposedITAT Mumbai06 Dec 2024AY 2013-2014

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

Nilesh Shamji Bharani, Mumbai vs. DCIT -CC- 4(1), Mumbai

In the result, the captioned appeals by the assessee are allowed

ITA 1786/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Dec 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Vinod Kumar Bindal & Shri Satish Kumar, A/RsFor Respondent: Shri Kailash C. Kanojiya, CIT, D/R
Section 132Section 143(3)Section 153ASection 153D

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1786/Mum/2023 Assessment Year: 2017-18 I.T.A. No. 1787/Mum/2023 Assessment Year: 2013-14 I.T.A. No. 1788/Mum/2023 Assessment Year: 2015-16 I.T.A. No. 1789/Mum/2023 Assessment Year: 2016-17 I.T.A. No. 1790/Mum/2023 Assessment Year: 2012-13 I.T.A. No. 1791/Mum/2023 Assessment Year: 2014-15 I.T.A. No. 1792/Mum/2023 Assessment Year: 2018-19 Nilesh Shamji Bharani DCIT, CC-4(1), Mumbai Room No. 5 Vs 1st Floor, Sh…

DCIT.Central Circle-14, New Delhi vs. Smt Sandhya Sharma, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2407/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

Sandhya Sharma, Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2019/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

Sankar Paikaray, Balugaon vs. Assessing Officer, NFAC

In the result, appeal in ITA No

ITA 372/CTK/2023[2015-16]Status: DisposedITAT Cuttack14 Oct 2024AY 2015-16

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Sankar Paikaray, Balugaon vs. I.T.O. Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 369/CTK/2023[2011-12]Status: DisposedITAT Cuttack14 Oct 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Sankar Paikaray, Balugaon vs. Income Tax Officer, Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 367/CTK/2023[2013-14]Status: DisposedITAT Cuttack14 Oct 2024AY 2013-14

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Sankar Paikaray, Balugaon vs. Income Tax Officer, Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 366/CTK/2023[2012-13]Status: DisposedITAT Cuttack14 Oct 2024AY 2012-13

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Sankar Paikaray, Balugaon vs. Income Tax Officer, Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 365/CTK/2023[2010-11]Status: DisposedITAT Cuttack14 Oct 2024AY 2010-11

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Biswajit Behera vs. Income Tax Officer, Ward-4(2), Bbsr

ITA/17/2024HC Orissa08 Oct 2024

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Pr Commissioner of Income Tax Central 2 vs. Ms Bhudeva Estates Pvt Ltd

ITA/577/2023HC Delhi06 Sept 2024

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

Section 153ASection 153DSection 264Section 68

…ITA 577/2023 Page 1 of 10 $~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 577/2023 PR COMMISSIONER OF INCOME TAX CENTRAL 2 .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC. versus MS BHUDEVA ESTATES PVT LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 06.09.2024 1. The Principal Commissioner impugns the order of the Income Tax A…

Pr Commissioner of Income Tax Central 2 vs. Gopal Kumar Goyal

ITA/653/2023HC Delhi30 Jul 2024

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

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr Commissioner of Income Tax Central II vs. M/S Witness Builders Pvt Ltd

ITA/641/2023HC Delhi30 Jul 2024

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

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr. Commissioner of Income Tax Central- II, New Delhi vs. M/S Witness Constructions (P) Ltd

ITA/638/2023HC Delhi30 Jul 2024

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

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr. Commissioner of Income Tax Central- II, New Delhi vs. M/S Kartikeya Buildcon (P) Ltd

ITA/639/2023HC Delhi30 Jul 2024

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

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr Commissioner of Income Tax Central II vs. M/S Gee Gee Buildtech Pvt. Ltd

ITA/2/2024HC Delhi30 Jul 2024

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

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Principal Commissioner of Income Tax, Central Circle-02 vs. M/S Mdlr Hotels Pvt Ltd

ITA/593/2023HC Delhi30 Jul 2024

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

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr Commissioner of Income Tax vs. Ms Believe Developers and Promoters P Ltd

ITA/21/2024HC Delhi30 Jul 2024

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

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…