International\nAir Transport Association v. Deputy CIT

7 ITR-OL 227High Court2016#18703 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 10(3) (Black Money Act)Section 115CSection 132(1)Section 143(3)Section 144B(1)Section 144CSection 144C(1)Section 144C(15)(b)

Issues it is cited on

section 144b(1)undisclosed foreign income and assetssection 144c(2)section 6(1)section 144c(15)(b)section 144c(15)section 245d(4)section 245dsection 245eligible assesseesection 144c(1)section 292b

Judgments citing International\nAir Transport Association v. Deputy CIT

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21
Section 10(3)Section 153ASection 245D(4)

…owing the decision of the Andhra Pradesh High\nCourt in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay\nTelevision P. Ltd. v. DRP (supra) as well as the Bombay High Court in International\nAir Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR\n(Bom) 46, came to the same conclusion.\nMr. Dileep Shivpuri, learned counsel for the Revenue sought to contend that the\nfailure to adhere to the mandatory requirement of issuing a draft assessment\norder under section 144C(1) of the Act would, at best, be a curable defect.\nAccording to him the matter must be restored to…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20
Section 10(3)Section 153ASection 245D(4)

…owing the decision of the Andhra Pradesh High\nCourt in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay\nTelevision P. Ltd. v. DRP (supra) as well as the Bombay High Court in International\nAir Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR\n(Bom) 46, came to the same conclusion.\nMr. Dileep Shivpuri, learned counsel for the Revenue sought to contend that the\nfailure to adhere to the mandatory requirement of issuing a draft assessment\norder under section 144C(1) of the Act would, at best, be a curable defect.\nAccording to him the matter must be restored to…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…ollowing the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay Television P. Ltd. v. DRP (supra) as well as the Bombay High Court in International Air Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom) ; [2016] 290 CTR (Bom) 46, came to the same conclusion. Mr. Dileep Shivpuri, learned counsel for the Revenue sought to contend that the failure to adhere to the mandatory requirement of issuing a draft assessment order under section 144C(1) of the Act would, at best, be a curable defect. According to him the matter must be restored to the…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…owing the decision of the Andhra Pradesh High\nCourt in Zuari Cement Ltd. v. Asst. CIT (supra), the Madras High Court in Vijay\nTelevision P. Ltd. v. DRP (supra) as well as the Bombay High Court in International\nAir Transport Association v. Deputy CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR\n(Bom) 46, came to the same conclusion.\n\nMr. Dileep Shivpuri, learned counsel for the Revenue sought to contend that the\nfailure to adhere to the mandatory requirement of issuing a draft assessment\norder under section 144C(1) of the Act would, at best, be a curable defect.\nAccording to him the matter must be restored t…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE vs. M/S. TALLY SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 2285/BANG/2019[2007-08]Status: DisposedITAT Bangalore08 Dec 2020AY 2007-08

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Smt.R.Premi, JCIT-DRFor Respondent: Smt.Tanamayee Rajkumar, Advocate
Section 143(3)Section 144CSection 144C(1)Section 92C

…desh High Court in Zuari Cement Ltd. v. Asst.CIT (supra), the Madras High Court in Vijay Television P. Ltd. v. DRP (supra) as well as the Bombay High Court in International Air Transport Association v. Deputy 5 M/s.Tally Solutions Private Limited. CIT [2016] 7 ITR-OL 227 (Bom); [2016] 290 CTR (Bom) 46, came to the same conclusion. Mr.Dileep Shivpuri, learned counsel for the Revenue sought to contend that the failure to adhere to the mandatory requirement of issuing a draft assessment order under section 144C(1) of the Act would, at best, be a curable defect. According to him the matter must be restored to the As…