Kar HC 10. Safina Hotels Private Limited v. DCIT

237 Taxmann 702High Court2016#13809 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2025.

Sections most often in play

Section 115BBE Section 143(2)Section 143(3)Section 271(1)(c)Section 274 Section 292B/BB Section 68

Judgments citing Kar HC 10. Safina Hotels Private Limited v. DCIT

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

M/S. Korada Furniture Company Pvt Ltd., Hubli vs. Deputy Commissioner of Income-Tax, Circle-1(1) &Tps, Hubli

In the result, the appeal filed by the assessee is allowed

ITA 47/BANG/2024[2014-15]Status: DisposedITAT Bangalore11 Mar 2024AY 2014-15

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Siddesh Nagaraj Gaddi, CAFor Respondent: Sri.Sandeep Kumar H.S., Addl.CIT-DR

Section 143(2)Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, Vice-President & Shri Laxmi Prasad Sahu, Accountant Member ITA No.47/Bang/2024 : Asst.Year 2014-2015 M/s.Korada Furniture Company The Deputy Commissioner of Private Limited, Income-tax, Circle 1(1) & TPS v. Kotagondahunushi Kundgol Cross Hubli. Off. P.B. Road, Hubli – 582 024 Karnataka. PAN : AADCK0835H. (Appellant) (Respondent) Appellant by : Sri.Siddesh Nagaraj Gaddi, CA Respondent by : Sri.Sandeep Kumar H.S., Addl.CIT-DR Date of Pronouncement : 11.03.2024 Date of Hearing : 11.03.2024 O R D E R Per George George…

M/S Kaveri Associates vs. The Assistant Commissioner

In the result, the appeal is disposed of

ITA/375/2013HC Karnataka31 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 147Section 260Section 260ASection 27(1)(c)Section 271(1)(c)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF AUGUST 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.375 OF 2013 BETWEEN: M/S. KAVERI ASSOCIATES REP. BY ITS MANAGING PARTNER SRI. RISHABCHAND BHANSALI NO.10, T.N. SETTY LANE AVENUE ROAD CROSS BANGALORE-560002. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL A/W SRI. M. LAVA, ADV.,) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5(1), UNITY BUILDING ANNEXE 6TH FLOOR, MISSION ROAD BANGALORE-560027. ... RESPONDENT (BY SRI. K…

Si Group India Ltd, Navi Mumbai vs. Asst CIT Ltu, Mumbai

The appeal of the assessee is allowed

ITA 3425/MUM/2015[2003-04]Status: DisposedITAT Mumbai29 May 2018AY 2003-04

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2003-04

For Appellant: Ms. Moksha Mehta, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R

Section 11Section 115JSection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2003-04 M/s. SI Group India Ltd., Assistant Commissioner (Formerly known as M/s. of Income Tax – LTU, 29th Floor, Schenectady Herdilla Ltd.), World Trade Centre, Vs. Plot No.2/1 T.T.C Cuffe Parade, Industrial Area, Colaba, Thane Belapur Road, Mumbai - 400005 Navi Mumbai – 400 703 PAN: AAACH7323L (Appellant) (Respondent) Present for: Assessee by : Ms. Moksha Mehta, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 27.04.2018 Date of…

M/S Aditya Chemicals Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5006/DEL/2013[1997-98]Status: DisposedITAT Delhi21 Nov 2017AY 1997-98

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 1997-98] Aditya Chemicals Ltd Vs. The I.T.O C/O Rra Tax India Company Ward-1(2) D -28, South Extn. Part - 1 New Delhi. New Delhi Pan : Aaaca 2835 J [Appellant] [Respondent] Date Of Hearing : 06.11.2017 Date Of Pronouncement : 21.11.2017 Assessee By : Shri Ashwani Tanena, Adv Shri Acrhit Rehan, Adv Revenue By : Shri S.K. Jain, Sr. Dr

For Appellant: Shri Ashwani Tanena, AdvFor Respondent: Shri S.K. Jain, Sr. DR

Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 1997-98] Aditya Chemicals Ltd Vs. The I.T.O C/o RRA Tax India Company Ward-1(2) D -28, South Extn. Part - 1 New Delhi. New Delhi PAN : AAACA 2835 J [Appellant] [Respondent] Date of Hearing : 06.11.2017 Date of Pronouncement : 21.11.2017 Assessee by : Shri Ashwani Tanena, Adv Shri Acrhit Rehan, Adv Revenue by : Shri S.K. Jain, Sr. DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the order…

Anil Kumar Sabharwal, Rudrapur vs. ITO, Rudrapur

In the result, the appeals of the assessee’s are allowed

ITA 1281/DEL/2013[2007-08]Status: DisposedITAT Delhi14 Aug 2017AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuin Ita Nos. 1281, 1282/Del/2013 Assessment Year: 2007-08 Anil Kumar Sabharwal, Vs. Ito H. No. 25, Kingston Estate Rudrapur, Bagwara Kashipur Road, Alliance Mandi, Kichha Road, Colony, Rudrapur, Rudrapur (Applicant) (Respondent) (Pan: Baaps9520G)

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Arun Kumar Yadav, Sr. DR

Section 271(1)(C)Section 271(1)(c)Section 274

…ITA Nos. 1281, 1282/Del/2013 Assessment Year: 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “A” BENCH NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER In ITA Nos. 1281, 1282/Del/2013 Assessment Year: 2007-08 Anil Kumar Sabharwal, Vs. ITO H. No. 25, Kingston Estate Rudrapur, Bagwara Kashipur Road, Alliance Mandi, Kichha Road, Colony, Rudrapur, Rudrapur (Applicant) (Respondent) (PAN: BAAPS9520G) Avtar Singh Vs. ITO S/o Sh. Pratap Singh, Rudrapur, Bagwara Village Kirtpur, Danpur, Mandi, Kichha Road, Kashipur Road, Rudrapur, Rudrapur (Applicant) (Respondent) (PAN: D…

Paro Food Products vs. Commissioner of Income Tax -VI

ITTA/375/2013HC Telangana28 Aug 2013