JIT (OSD) v. DLF Home Panchkula (P) Ltd.

161 Taxmann.com 237Supreme Court of India2024#12277 most cited
8

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 194CSection 201(1)Section 201(1A)Section 194ISection 139Section 133A(2)Section 1941Section 196

Issues it is cited on

section 194lsection 196section 194isection 194cassessee in defaultsection 201(1)section 201(1a)section 194section 201section 19section 20section 139

Judgments citing JIT (OSD) v. DLF Home Panchkula (P) Ltd.

M3M INDIA PVT.LTD.,HARYANA vs. JCIT(OSD) TDS CIRCLE, GURGAON

ITA 5660/DEL/2024[2020-21]Status: DisposedITAT Delhi11 Mar 2026AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5434/DEL/2024[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT. LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5433/DEL/2024[2019-20]Status: DisposedITAT Delhi11 Mar 2026AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5432/DEL/2024[2018-19]Status: DisposedITAT Delhi11 Mar 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

M3M INDIA PVT.LTD.,GURGOAN vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5431/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

…P a g e | 1 5 Appeals ITA No.5431 to 5434 & 5660/Del/2024 M/s M3M India Pvt. Ltd. (AY: 2017-18 to 2021-22) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 5431 to 5434 & 5660/Del/2024 (Assessment Years: 2017-18 to 2021-22) M/s M3M India Pvt. Ltd. Vs. JCIT, (OSD)TDS Circle Unit Sb/C/5L/Office 008, Gurgaon M3M Urbana, Sector-67, Haryana Golf Course South City II, S.O. Gurugram, Haryana – 122101 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT7082Q Appellant .. Respondent Appellant by : Sh. S.S. Nager, CA, Sh. Gaura…

COGENT REALTORS PRIVATE LIMITED,GURGAON vs. JCIT, OSD TDS CIRCLE, GURGAON

In the result, the appeals of the assessee are allowed

ITA 1657/DEL/2025[2015-16]Status: DisposedITAT Delhi31 Oct 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Accountnat Member

Section 133A(2)Section 194CSection 194ISection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.1656 and 1657/Del/2025 [Assessment Years: 2014-15 and 2015-16] M/s Cogent Realtors Private Joint Commissioner of Income Tax Limited, LGF, F-22, (OSD), TDS Circle, Gurgaon, Sushant Shopping Arcade, Vs Haryana Sushant Lok-1, Gurgaon, Haryana-122022 PAN-AACCC9392E Appellant Respondent Assessee by Shri S.S. Nagar, CA Revenue by Shri Manish Gupta, Sr. DR Date of Hearing 17.09.2025 Date of Pronouncement 31.10.2025 ORDER PER ANUBHAV SHARMA, JM, These two appea…

COGENT REALTORS PRIVATE LIMITED,GURGAON vs. DCIT, TDS CIRCLE, GURGAON

In the result, the appeals of the assessee are allowed

ITA 1656/DEL/2025[2014-15]Status: DisposedITAT Delhi31 Oct 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Accountnat Member

Section 133A(2)Section 194CSection 194ISection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.1656 and 1657/Del/2025 [Assessment Years: 2014-15 and 2015-16] M/s Cogent Realtors Private Joint Commissioner of Income Tax Limited, LGF, F-22, (OSD), TDS Circle, Gurgaon, Sushant Shopping Arcade, Vs Haryana Sushant Lok-1, Gurgaon, Haryana-122022 PAN-AACCC9392E Appellant Respondent Assessee by Shri S.S. Nagar, CA Revenue by Shri Manish Gupta, Sr. DR Date of Hearing 17.09.2025 Date of Pronouncement 31.10.2025 ORDER PER ANUBHAV SHARMA, JM, These two appea…

DCIT, EXEMPTION CIRCLE, MEERUT vs. MEERUT DEVELOPMENT AUTHORITY, MEERUT

In the result, the appeals of the assessee are allowed

ITA 1657/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jan 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Accountnat Member

Section 133A(2)Section 194CSection 194ISection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.1656 and 1657/Del/2025 [Assessment Years: 2014-15 and 2015-16] M/s Cogent Realtors Private Joint Commissioner of Income Tax Limited, LGF, F-22, (OSD), TDS Circle, Gurgaon, Sushant Shopping Arcade, Vs Haryana Sushant Lok-1, Gurgaon, Haryana-122022 PAN-AACCC9392E Appellant Respondent Assessee by Shri S.S. Nagar, CA Revenue by Shri Manish Gupta, Sr. DR Date of Hearing 17.09.2025 Date of Pronouncement 31.10.2025 ORDER PER ANUBHAV SHARMA, JM, These two appea…

JIT (OSD) v. DLF Home Panchkula (P) Ltd. (161 Taxmann.com 237) — Cited in 8 Judgments | BharatTax