Makemytrip India Pvt. Ltd. v. Dy. CIT

173 Taxmann.com 497High Court2025#10297 most cited

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 147 Section 148 Section 148A Section 149 Section 151 Section 144B Section 69A Section 115BBE

Issues it is cited on

section 3(1)section 149(1)(b)section 148 notice section 149(1)section 148a(b)section 149 section 148a section 148a(d)notice under section 148 chief commissioner reassessment proceedings section 144b

Judgments citing Makemytrip India Pvt. Ltd. v. Dy. CIT

SHAILESH KUMAR,NEW DELHI vs. CENTRAL CIRCLE- 27, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 3641/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Amitabh Shuklashailesh Kumar Vs Acit W-82/1, Eastern Avenue, Sainik Central Circle-27 Farms, New Delhi Jhandewalan, New Delhi Pan: Afppk1645B (Applicant) (Respondent) Appellant By Sh. R. P. Mall, Adv Respondent By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 18.03.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-29, (‘Ld. Cit (A)’ For Short), New Delhi Dated 28/03/2025 For The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That, Assessee Filed Its Return Of Income For The Year Under Consideration Declaring Income Of Rs. 18,18,380/-. An Assessment Order Came To Be Passed U/S 147 Of The Act On 30/05/2023 By Computing The Income Of The Assessee At Rs. 72,84,905/- As Against The Returned Income Of Rs. 18,18,380/-. Aggrieved By The Assessment Order Dated 30/05/2023, Assessee Preferred Appeal Before The Ld. Cit(A). The Ld. Cit(A) Vide Order Dated 28/03/2025, Dismissed The Appeal Of The Assessee.

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3(1)

…1 Shailesh Kumar Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Shailesh Kumar Vs ACIT W-82/1, Eastern Avenue, Sainik Central Circle-27 Farms, New Delhi Jhandewalan, New Delhi PAN: AFPPK1645B (APPLICANT) (RESPONDENT) Appellant by Sh. R. P. Mall, Adv Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 26.02.2026 Date of Pronouncement 18.03.2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-29, (‘Ld. CIT…

GENPACT SERVICES LLC,GURGAON vs. ACIT, CIRCLE - 1(3)(1), INTERNATIONAL TAX, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3480/DEL/2025[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 144C(13)Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 3480/Del/2025 [Assessment Year: 2015-16] Genpact Servies LLC, ACIT, Plot No. 22A and B, Sector-18, Circle-1(3)(1), International Tax, Udyog Vihar, Gurgaon, Haryana- Vs Civic Centre, Minto Road, 122002. New Delhi-110002 PAN- AACCG3353P Assessee Revenue Assessee by Shri Vishal Kalra, Adv. (through VC), Ms. Reema Grewal & Ms. Snigdha Gautam, Advs. Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 11.12.2025 Date of Pronouncement 31.12.2025 ORDER…

ASSISTANT COMMISSIONER OF INCOME TAX, LUCKNOW vs. SUDHANSHU TRIVEDI, LUCKNOW

ITA 418/LKW/2024[2015-16]Status: DisposedITAT Lucknow31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2015-16 The Acit V. Sudhanshu Trivedi Lucknow 21/1013, Sector 21 Indira Nagar, Lucknow (U.P) Tan/Pan:Ackpt4164G (Appellant) (Respondent) Appellant By: Shri Amit Singh Chouhan, D.R. Respondent By: S/Shri Rajat Jain & Akshat Jain, Cas O R D E R

For Appellant: Shri Amit Singh Chouhan, D.RFor Respondent: S/Shri Rajat Jain and Akshat Jain, CAs

Section 10(38)Section 115BSection 143(1)(a)Section 143(3)Section 144BSection 147Section 148Section 149Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2015-16 The ACIT v. Sudhanshu Trivedi Lucknow 21/1013, Sector 21 Indira Nagar, Lucknow (U.P) TAN/PAN:ACKPT4164G (Appellant) (Respondent) Appellant by: Shri Amit Singh Chouhan, D.R. Respondent by: S/Shri Rajat Jain and Akshat Jain, CAs O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the Revenue against the order dated 31.05.2024 passed by the Learned Commissioner of Income Tax (Appeal), Lucknow-3 (ld. CIT(A)) fo…

DHARAMPAL SATYAPAL LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

ITA 5519/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. Acit, 98, Okhla Industrial Estate Central Circle-29, Phase Iii, New Delhi. Tehkhand, New Delhi – 110 020. Pan: Aaacd0132H (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, Cas Revenue By : Shri Amit Jain, Cit-Dr Date Of Hearing : 11.09.2025 Date Of Pronouncement : 15.10.2025 Order

For Appellant: Shri R.S. SinghviFor Respondent: Shri Amit Jain, CIT-DR

Section 115JSection 144CSection 147Section 148Section 148ASection 149Section 69ASection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. ACIT, 98, Okhla Industrial Estate Central Circle-29, Phase III, New Delhi. Tehkhand, New Delhi – 110 020. PAN: AAACD0132H (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, CAs Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 11.09.2025 Date of Pronouncement : 15.10.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the Assessee again…

GARJE RUDRAPPA JAYANNA ,MANDYA vs. INCOME TAX OFFICER, WARD-1 & TPS , MANDYA

In the result, appeals filed by the assessee are partly allowed

ITA 1079/BANG/2025[2018-19]Status: DisposedITAT Bangalore03 Oct 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue

Section 147Section 148Section 148ASection 149Section 271F

…IN INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1078, 1079/Bang/2025 Assessment Years : 2015-16, 2018-19 Mr. Garje Rudrappa Jayanna, Vs. ITO, Bi, 20 Hibc Sub Division Ward–1 & TPS, Krishnarajapet Town, Krishnarajpet Mandya. (Rural) Mandya, Krishnarapete S.O 571 426, Karnataka. PAN : AIHPJ 8444 Q APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 11.09.2025 Date of Pronouncement : 03.10.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : Thes…

GARJE RUDRAPPA JAYANNA ,MANDYA vs. INCOME TAX OFFICER, WARD-1 & TPS, MANDYA

In the result, appeals filed by the assessee are partly allowed

ITA 1078/BANG/2025[2015-16]Status: DisposedITAT Bangalore03 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue

Section 147Section 148Section 148ASection 149Section 271F

NANJUNDAIAH CHANDRAIAH,BENGALURU vs. INCOME TAX OFFICER, WARD-3(3)(1), BENGALURU, BENGALURU

In the result, the appeal of the filed by is allowed in above terms”

ITA 966/BANG/2025[2015-16]Status: DisposedITAT Bangalore11 Sept 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2015-16 Nanjundaiah Chandraiah, Vs. Ito, No.343-D 17Th Cross Road ,Ideal Homes Ward – 3(3)(1), Township Rajarajeshwarinagar Bangalore. Bangalore 560098 ,Karnataka India Pan : Acypc 8455 B Appellant Respondent Assessee By : Ms. Sakshi Deshpande & Shri. V. Srinivasan, Ca Revenue By : Shri. Subramanian B, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 03.09.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Ms. Sakshi Deshpande and Shri. V. Srinivasan, CAFor Respondent: Shri. Subramanian B, JCIT(DR)(ITAT), Bangalore

Section 147Section 148Section 148ASection 149Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2015-16 Nanjundaiah Chandraiah, Vs. ITO, No.343-D 17th Cross Road ,Ideal Homes Ward – 3(3)(1), Township Rajarajeshwarinagar Bangalore. Bangalore 560098 ,Karnataka India PAN : ACYPC 8455 B APPELLANT RESPONDENT Assessee by : Ms. Sakshi Deshpande and Shri. V. Srinivasan, CA Revenue by : Shri. Subramanian B, JCIT(DR)(ITAT), Bangalore. Date of hearing : 03.09.2025 Date of Pronouncement : 11.09.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member :…

ITO, WARD 47(1), DELHI vs. PURE AGRI WORLD, DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 5379/DEL/2024[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Ito, Pure Agri World, 2618/19, 2Nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising Out Of Ita No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम Pure Agri World, Ito, 2618/19, 2Nd Floor, Vs. Ward 47(1), Maruti Bhawan, Delhi. Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 133ASection 147Section 148Section 151A

…ITA No.5379/Del/2024 & CO No.54/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम ITO, PURE AGRI WORLD, 2618/19, 2nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. PAN No.AAOFP2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising out of ITA No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम PURE AGRI WORLD, ITO, 2618/19, 2nd Floor, Vs. Ward 47(1), Maruti Bhawan, Del…

TUFFWUD INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result, the appeal of the filed by is allowed in above terms

ITA 571/BANG/2025[2015-16]Status: DisposedITAT Bangalore20 Aug 2025AY 2015-16

Bench: Shri George George K & Shri Soundararajan Kassessment Year: 2015-16

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Muthu Shankar, CIT (DR)

Section 148Section 151Section 153CSection 234ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2015-16 Tuffwud India Private Limited., The Dy. Commissioner of Survey No.3, Byrathi Village, Income Tax, DOddagubbi Road, Circle-7(1)(1), Doddgubbi Post, Vs. Bengaluru. Bengaluru-560 049. PAN No. – AACCT 3884 G APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Muthu Shankar, CIT (DR) Date of Hearing : 29.07.2025 Date of Pronouncement : 20.08.2025 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: The present a…

ANKIT GUPTA,PUNJABI BAGH vs. JURISDICTIONAL ASSESSING OFFICER, WARD 44(6) , CIVIC CENTRE,NEW DELHI

In the result, appeal of the assessee is partly allowed as

ITA 5310/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम Ankit Gupta, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. Pan No.Agypg8404C अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 148Section 153(6)Section 153CSection 156Section 157ASection 271(1)(c)Section 69A

…ITA No.5310/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम ANKIT GUPTA, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. PAN No.AGYPG8404C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ravi Pratap Mall, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O…