Krishak Bharati Cooperative Ld v. DCIT

23 Taxmann.com 265High Court2012#678 most cited

What is Krishak Bharati Cooperative Ld v. DCIT authority for?

The rule of consistency does not override the correct application of law and should not be applied if it leads to an anomalous outcome.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Krishak Bharati Cooperative Ld v. DCIT · rule of consistency · Section 143(3) · Section 200A · consistency not anomaly · Delhi High Court · 23 Taxmann.com 265 · assessment procedure · interest

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 1961: Section 143(3)

Issues it is cited on

rule of consistencycompanyindiainterest

Judgments citing Krishak Bharati Cooperative Ld v. DCIT

DCIT, NEW DELHI vs. M/S. CARGIL INDIA PVT. LTD., NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 5786/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Dec 2025AY 2005-06

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2005-06 Acit, Circle5(2), Vs. M/S Cargil India Pvt.Ltd. New Delhi -110001 111 Rectangle–I Saket District Centre New Delhi Pan No. Aaacc3269J (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 36(1)(iii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2005-06 ACIT, Circle5(2), Vs. M/s Cargil India Pvt.Ltd. New Delhi -110001 111 Rectangle–I Saket District Centre New Delhi Pan NO. AAACC3269J (APPELLANT) (RESPONDENT) Appellant by Sh. Dharm Veer Singh, CIT(DR ) Respondent by Sh. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Ms. Soumya Singha, Adv. Date of hearing: 03/12/2025 Date of Pronouncement: 30/12/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the revenue is directed against the…

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 vs. BORGWARNER EMISSIONS SYSTEMS INDIA PRIVATE LTD.

Appeal is allowed

ITA/750/2025HC Delhi16 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 271(1)(c)Section 92C

…ITA 750/2025 Page 1 of 16 $~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 16.12.2025 + ITA 750/2025 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar and Mr. Siddharth Burman, Advs. versus BORGWARNER EMISSIONS SYSTEMS INDIA PRIVATE LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) CM APPL. 79168/2025 (Delay) 1. For the reasons stated in the application, delay of 310 days in re- filing the appeal is…

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

TYCO ELECTRONICS SINGAPORE PTE LIMITED,BANGALORE vs. DCIT, CIRCLE- INT. TAX. 3(1)(1), DELHI

The appeal is allowed

ITA 1760/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Sept 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2017-18 Tyco Electronics Singapore Vs Dcit, Pte Limited, Circle Intl. Taxation Te Park-22B, Doddenakundi 3(1)(1), 2Nd Phase Industrial Area, Delhi. Whitefield Road, Bengaluru – 560 048, Karnataka. Pan: Aadct9910C (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate & Ms Somya Jain, Ca Revenue By : Shri Vizay B. Vasanta, It-Dr & Shri Anshul, Sr. Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 23.06.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’), By Assessing Officer, Circle Int. Taxation 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri Vizay B. Vasanta, IT-DR &
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2017-18 Tyco Electronics Singapore Vs DCIT, Pte Limited, Circle Intl. Taxation TE Park-22B, Doddenakundi 3(1)(1), 2nd Phase Industrial Area, Delhi. Whitefield Road, Bengaluru – 560 048, Karnataka. PAN: AADCT9910C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate & Ms Somya Jain, CA Revenue by : Shri Vizay B. Vasanta, IT-DR & Shri Anshul, Sr. DR Date of Hearing : 05.07.2024 Date of Pronouncement : 05.09.2024 ORDER PER ANUBHAV SH…

SIS LIVE,NEW DELHI vs. ACIT, CIRCLE-3(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is partly allowed

ITA 2146/DEL/2022[2019-20]Status: DisposedITAT Delhi30 May 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2018-19 & Assessment Year: 2019-20 Sis Live, Vs. Assistant Commissioner Of 4Th Floor, Statesman House Income Tax, Building, Barakhamba Road, Circle-3(1)(2), International Connaught Place, Taxation, New Delhi New Delhi Pan :Abrfs4787L (Appellant) (Respondent)

Section 143(3)Section 144CSection 144C(13)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 And Assessment Year: 2019-20 SIS Live, Vs. Assistant Commissioner of 4th Floor, Statesman House Income Tax, Building, Barakhamba Road, Circle-3(1)(2), International Connaught Place, Taxation, New Delhi New Delhi PAN :ABRFS4787L (Appellant) (Respondent) Appellant by Sh. Kamal Sawhney, Advocate Sh. Nikhil Agarwal, Advocate Sh. Nishank Vashisht, Advocate Sh. Arun Bhadauria, Advocate Department by Sh. Gangadhar Panda, CIT(DR) Sh. Virendra Singh, S…

SIS LIVE ,NEW DELHI vs. ACIT CIRCLE-3(1)(2),INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is partly allowed

ITA 2145/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2018-19 & Assessment Year: 2019-20 Sis Live, Vs. Assistant Commissioner Of 4Th Floor, Statesman House Income Tax, Building, Barakhamba Road, Circle-3(1)(2), International Connaught Place, Taxation, New Delhi New Delhi Pan :Abrfs4787L (Appellant) (Respondent)

Section 143(3)Section 144CSection 144C(13)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 And Assessment Year: 2019-20 SIS Live, Vs. Assistant Commissioner of 4th Floor, Statesman House Income Tax, Building, Barakhamba Road, Circle-3(1)(2), International Connaught Place, Taxation, New Delhi New Delhi PAN :ABRFS4787L (Appellant) (Respondent) Appellant by Sh. Kamal Sawhney, Advocate Sh. Nikhil Agarwal, Advocate Sh. Nishank Vashisht, Advocate Sh. Arun Bhadauria, Advocate Department by Sh. Gangadhar Panda, CIT(DR) Sh. Virendra Singh, S…

ITO WARD -26(1), NEW DELHI vs. VG PROPERTIES PVT. LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4901/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jan 2023AY 2015-16

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Arun Kishor, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(1)Section 143(3)Section 80Section 801D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 ITO Ward-26(1) Vs. VG Properties Pvt. Ltd., New Delhi. 38, DDA Commercial Complex, Zammrudpur, Kailash Colony, New Delhi – 110 048 PAN AAACV2248J (Appellant) (Respondent) Department by: Shri Vivek Vardhan, Sr. DR Assessee by : Shri Arun Kishor, CA Date of Hearing 30/01/2023 Date of 30/01/2023 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-…

ACIT, CIRCLE-26(1), NEW DELHI vs. VG PROPERTIES PVT. LTD, NEW DELHI

In the result, this appeal by Revenue is dismissed

ITA 4734/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Nov 2022AY 2014-15
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Asst. Commissioner of M/s VG Properties Pvt. Ltd. Income Tax 38, DDA Commercial Circle-26(1) Vs. Complex, Zammrudpur Delhi Kailash Colony New Delhi-110 048 PAN-AAACV 2248J (Appellant) (Respondent) Appellant By Mr. Bhopal Singh, Senior Departmental Representative (“Sr. DR” for short) Respondent by Mr. Arun Kishore, CA ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Revenue is filed against the order of Learned Commissioner of Income Ta…

ACIT, CIRCLE-26(1), NEW DELHI vs. VARIETY SERVICES NOIDA P.LTD, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 6461/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Oct 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. M. P. Rastogi, CAFor Respondent: Sh. Atiq Ahmed, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 6461/Del/2018 : Asstt. Year 2014-15 ACIT, Vs. Variety Services Noida P. Ltd., Circle-26(1), 516, Asian Games Village New Delhi-110002 Complex, Lodhi Road, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACV4346H Assessee by : Sh. M. P. Rastogi, CA Revenue by : Sh. Atiq Ahmed, Sr. DR Date of Hearing: 04.08.2022 Date of Pronouncement: 18.10.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. The present appeal has been filed by the Revenue against the orde…

DCIT-2(2)(1), MUMBAI vs. M/S STATE BANK OF INDIA (SUCCESSOR TO STATE BANK OF BIKANER AND JAIPUR), MUMBAI

In the result, the appeal of the Revenue is dismissed, whereas the appeal of the assessee is allowed partly for statistical purposes

ITA 3033/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) DCIT-2(2)(1), Vs. M/s State Bank of India Mumbai (Successor to State Room no. 545, Bank of Bikaner & 5th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent) M/s State Bank of India Vs. DCIT-2(2)(1), (Successor to State Bank Mumbai of Bikaner & Jaipur) Room no. 545, Finan…

STATE BANK OF INDIA (SUCCESSOR TO STATE BANK OF BIKANER & JAIPUR),MUMBAI vs. ACIT -CIRCLE 2(2)(1), MUMBAI

In the result, the appeal of the Revenue is dismissed, whereas the appeal of the assessee is allowed partly for statistical purposes

ITA 2873/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

Section 14A

…THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) DCIT-2(2)(1), Vs. M/s State Bank of India Mumbai (Successor to State Room no. 545, Bank of Bikaner & 5th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent) M/s State Bank of India Vs. DCIT-2(2)(1), (Successor to State Bank Mumbai of Bikaner & Jaipur) Room no. 545, Finan…

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1027/Del/2020 : Asstt. Year. 2015-16 ITA No. 1028/Del/2020 : Asstt. Year. 2015-16 ITA No. 1029/Del/2020 : Asstt. Year. 2015-16 ITA No. 1030/Del/2020 : Asstt. Year. 2015-16 ITA No. 1031/Del/2020 : Asstt. Year. 2015-16 ITA No. 1032/Del/2020 : Asstt. Year. 2015-16 ITA No. 1034/Del/2020 : Asstt. Year. 2014-15 ITA No. 1035/Del/2020 : Asstt. Year. 2014-15 ITA No. 1036/Del/2020 : Asstt. Year. 2014-15 ITA No. 1037/Del/2020 : Asstt. Year. 2014-15 ITA No. 1038/Del/2020 : A…

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1027/Del/2020 : Asstt. Year. 2015-16 ITA No. 1028/Del/2020 : Asstt. Year. 2015-16 ITA No. 1029/Del/2020 : Asstt. Year. 2015-16 ITA No. 1030/Del/2020 : Asstt. Year. 2015-16 ITA No. 1031/Del/2020 : Asstt. Year. 2015-16 ITA No. 1032/Del/2020 : Asstt. Year. 2015-16 ITA No. 1034/Del/2020 : Asstt. Year. 2014-15 ITA No. 1035/Del/2020 : Asstt. Year. 2014-15 ITA No. 1036/Del/2020 : Asstt. Year. 2014-15 ITA No. 1037/Del/2020 : Asstt. Year. 2014-15 ITA No. 1038/Del/2020 : A…

ACIT CIRCLE-7(1), NEW DELHI vs. DLF UTILITIES LTD. , NEW DELHI

In the result, both the appeals filed by the Revenue are

ITA 6432/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Apr 2022AY 2015-16

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Ms. Yagya Saini Kakkar, CIT DR
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.6431 & 6432/Del./2019 (ASSESSMENT YEARS : 2014-15 & 2015-16) ACIT, Circle 7 (1), vs. M/s. DLF Utilities Ltd., New Delhi. 9th Floor, DLF Centre, Sansad Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN3199A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Satyajeet Goel, CA REVENUE BY : Ms. Yagya Saini Kakkar, CIT DR Date of Hearing : 10.03.2022 Date of Order : 11.04.2022 O R D E R PER AMIT SHUKLA, JM : The aforesaid app…

ACIT CIRCLE-7(1), NEW DELHI vs. DLF UTILITIES LTD. , NEW DELHI

In the result, both the appeals filed by the Revenue are

ITA 6431/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Apr 2022AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Ms. Yagya Saini Kakkar, CIT DR
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.6431 & 6432/Del./2019 (ASSESSMENT YEARS : 2014-15 & 2015-16) ACIT, Circle 7 (1), vs. M/s. DLF Utilities Ltd., New Delhi. 9th Floor, DLF Centre, Sansad Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN3199A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Satyajeet Goel, CA REVENUE BY : Ms. Yagya Saini Kakkar, CIT DR Date of Hearing : 10.03.2022 Date of Order : 11.04.2022 O R D E R PER AMIT SHUKLA, JM : The aforesaid app…

ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

ITA 116/DEL/2017[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi14 Jan 2021

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Ranjan Chopra, CAFor Respondent: Ms. Parul Garg, Sr. DR
Section 194Section 201Section 201(1)

…ITA No.116/Del/2017 and C.O. No.- 86/Del/2017 M/s The Indian News Paper Society. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 116/Del/2017 (Assessment Year: 2012-13) ACIT, M/s The Indian News Paper Circle-76(1), Vs. Society, New Delhi. INS Building, Rafi Marg, New Delhi-110001. APPELLANT RESPONDENT PAN No: AAATI0416Q C.O. No.- 86/Del/2017 Arising from ITA No:- 116/Del/2017 (Assessment Year: 2012-13) M/s The Indian News Paper ACIT, Society, Vs. Circle-…

DCIT (LTU), NEW DELHI vs. M/S. GAIL (INDIA) LTD., NEW DELHI

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…1 ITA Nos. 4454 & 4642/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4454/Del/2013 (A.Y 1996-97) Gail (India) Ltd., Vs DCIT-LTU Delhi 16, Bhikaji Cama Place, Large Tax Payer Unit, New Delhi – 110 066 NBCC Plaza Pushp Vihar, (PAN : AAACG 1209 J) Sector – 3, New Delhi – 110 017 (APPELLANT) (RESPONDENT) And I.T.A. No. 4642/Del/2013 (A.Y 1996-97) DCIT-LTU Delhi Vs Gail (India) Ltd., Large Tax Payer Unit, 16, Bhikaji Cama Place, NBCC Plaza Pushp Vihar, New Delhi – 110 066 Sector – 3, (PAN : A…

GAIL (INDIA) LTD.,NEW DELHI vs. DCIT-LTU DELHI, NEW DELHI

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…1 ITA Nos. 4454 & 4642/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 4454/Del/2013 (A.Y 1996-97) Gail (India) Ltd., Vs DCIT-LTU Delhi 16, Bhikaji Cama Place, Large Tax Payer Unit, New Delhi – 110 066 NBCC Plaza Pushp Vihar, (PAN : AAACG 1209 J) Sector – 3, New Delhi – 110 017 (APPELLANT) (RESPONDENT) And I.T.A. No. 4642/Del/2013 (A.Y 1996-97) DCIT-LTU Delhi Vs Gail (India) Ltd., Large Tax Payer Unit, 16, Bhikaji Cama Place, NBCC Plaza Pushp Vihar, New Delhi – 110 066 Sector – 3, (PAN : A…

KUSUM HEALTHCARE PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed

ITA 3717/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Sept 2020AY 2013-14

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 144CSection 144C(1)Section 271Section 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3717/DEL/2017 (A.Y 2013-14) (THROUGH VIDEO CONFERENCING) Kusum Healthcare Pvt. Ltd. Vs Addl. CIT D-158A, Okhla Industrial Special Range-5 Area, New Delhi Phase-1 New Delhi AABCK7043B (RESPONDENT) (APPELLANT) Appellant by Sh. Vishal Kalra & Sh. S. S. Tomar, Advs & Ms. Reema Malik, Adv Respondent by Sh. M. Barnwal, Sr. DR Date of Hearing 06.08.2020 Date of Pronouncement 01.09.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the as…

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