Income Tax Officer v. Jagtap Patil Promoters\nand Builders

147 Taxmann.com 199Reported decision2023#13480 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115JB Section 139(1)Section 143(3)Section 14A Section 80AC Section 115BBG Section 115P Section 144C(10)

Issues it is cited on

section 139(3)section 108 section 10b(8)section 10ba section 80ia(8)cost plus method section 80a(5)interest on outstanding receivables interest u/s 234c deduction under section 80ia penalty proceedings initiated section 80ia(4)

Judgments citing Income Tax Officer v. Jagtap Patil Promoters\nand Builders

APAR INDUSTRIES LTD,MUMBAI vs. DCIT, CC6(1), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 8757/MUM/2025[2015-16]Status: DisposedITAT Mumbai07 Apr 2026AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Pawan Singh () Assessment Year: 2015-16

For Appellant: Mr. Vijay MehtaFor Respondent: Mr. Rajesh Kumar Yadav, CIT DR

Section 115JSection 143(3)Section 14ASection 32ASection 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAWAN SINGH (JUDICIAL MEMBER) Assessment Year: 2015-16 Apar Industries Ltd., DCIT CC 6(1), Apar House, Corporate Park, 445/Kautilya Bhavan, C-41 to C- Building No. 5, Sion Trombay Vs. 43, G Block, Bandra Kurla Road, Chembur, Complex, Bandra (East), Mumbai-400071. Mumbai-400051. PAN NO. AAACG 1840 M Appellant Respondent Assessee by : Mr. Vijay Mehta Revenue by : Mr. Rajesh Kumar Yadav, CIT DR Date of Hearing : 30/03/2026 Date of pronouncement : 07/04/2026 ORDER PER OM PRAKASH KANT, AM This appe…

DCM SHRIRAM INDUSTRIS LTD,NEW DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

…ITA No. 2166/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI CHALLA NAGEMDRA PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2166 /Del./2022, A.Y. 2018-19 DCM Shri Ram Industries Ltd. Vs. DCIT, 6th Floor Kanchenjunga Building 18 Circle-7(1) Barkhamba Road, New Delhi New Delhi PAN: AAACD0204C (Appellant) (Respondent) Assessee by Shri Pradeep Dinodia, CA Shri Ravi Kumar, CA & Ms. Shruti Gupta, CA Revenue by Ms. Anima Barnwal, CIT DR Date of Hearing 10/02/2026 Date of Pronouncement 18/03/2026 ORDER PER S. RIFAUR RAHMAN, AM This appeal has been filed…

FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

Appeal is allowed

ITA 3595/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3595/Del/2025 : Asstt. Year: 2018-19 Fis Global Business Solutions India Vs Dcit, Pvt. Ltd., S-405, Lgf, Greater Circle-7(1), Kailash, Part-Ii, Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaach2815H Assessee By : Ms. Sumish Murgai, Ca, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074701797(1) Dated 19.03.2025, In Proceedings U/S 14(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Sumish Murgai, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR

Section 139(1)Section 14(3)Section 80A(5)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3595/Del/2025 : Asstt. Year: 2018-19 FIS Global Business Solutions India Vs DCIT, Pvt. Ltd., S-405, LGF, Greater Circle-7(1), Kailash, Part-II, Delhi-110048 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACH2815H Assessee by : Ms. Sumish Murgai, CA, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, CA Revenue by : Sh. Yogeshwer Sharma, Sr. DR Date of Hearing: 28.01.2026 Date of Pronouncement: 28.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member…

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 1 \nIN THE INCOME TAX APPELLATE TRIBUNAL \nDELHI “I” BENCH: NEW DELHI \nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & \nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER \nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\nAPPELLANT RESPONDENT \nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West…

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

ITA 927/DEL/2022[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\n\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\n\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\n\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\n\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\n\nAPPELLANT RESPONDENT\n\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\n\nDCM Shriram Ltd.,\n2nd Floor (West…

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

ITA 2587/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 1\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\nvs DCM Shriram Ltd.,\n5th Floor, Kanchenjunga\nBuilding, 18-Barakhamba\nRoad, Connaught Place,\nNew Delhi-110001.\nPAN-AAACD0079R\nAPPELLANT RESPONDENT\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West Wing),…

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

ITA 704/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

…{ "clean_text": "ITA Nos.927 & 2587/Del/2022, 704/Del/2021, 4328 & 1495/Del/2024\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI “I” BENCH: NEW DELHI\n\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER &\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\n\nITA No.927/Del/2022\n[Assessment Year : 2015-16]\nDCIT,\nCircle-7(1),\nRoom No.404,\nC.R. Building,\nNew Delhi-110002.\n\nAPPELLANT\n\nITA No.704/Del/2021\n[Assessment Year : 2016-17]\nDCM Shriram Ltd.,\n2nd Floor (West Wing),\nWorldmark 1, Aerocity,\nNew Delhi-110037.\nPAN-AAACD0097R\n\nAPPELLANT\n\nITA No.2587/Del/2022\n[Assessment Year : 2018-19]\nDCM Shriram Ltd.…