M/s DLF Homes Panchkula Pvt. Ltd. v. JCIT(OSD)

149 Taxmann.com 176High Court2023#23288 most cited
3

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

Sections most often in play

Section 194CSection 194ISection 196Section 201Section 201(1)Section 201(1A)Section 263Section 271C

Issues it is cited on

section 196section 194cassessee in defaultsection 201(1)section 194section 19india

Judgments citing M/s DLF Homes Panchkula Pvt. Ltd. v. JCIT(OSD)

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

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

ITA 2047/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2015-16] International Green Scapes DCIT, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. PAN- AAACI0600F Assessee Revenue Assessee by Shri Sandeep Jain, CA Revenue by Shri B.S. Anand, Sr. DR [Assessment Year: 2015-16] International Green Scapes CIT(TDS), Ltd., B-16, Delhi-1, Room No. 610, 6th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New…

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

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

ITA 2046/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2015-16] International Green Scapes DCIT, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. PAN- AAACI0600F Assessee Revenue Assessee by Shri Sandeep Jain, CA Revenue by Shri B.S. Anand, Sr. DR [Assessment Year: 2015-16] International Green Scapes CIT(TDS), Ltd., B-16, Delhi-1, Room No. 610, 6th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New…

STERLING INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE-15, DELHI

ITA 3982/DEL/2024[2014-2015]Status: DisposedITAT Delhi30 Jul 2025AY 2014-2015

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Years: 2014-15 Sterling Infrastructure Private Vs Acit, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. Pan: Aakcs7108Q (Appellant) (Respondent) Assessee By : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue By : Shri Mahesh Kumar, Cit-Dr Date Of Hearing : 03.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Ranjan Chopra, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 194CSection 196

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Years: 2014-15 Sterling Infrastructure Private Vs ACIT, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. PAN: AAKCS7108Q (Appellant) (Respondent) Assessee by : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 03.07.2025 Date of Pronouncement : 30.07.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order…