N. Govindaraju v. ITO

60 Taxmann.com 333High Court2015#9320 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 148Section 147Section 143(3)Section 142(1)Section 143(2)Section 133(6)Section 144BSection 151

Issues it is cited on

section 148(2)kelvinatorchange of opinionreason to believesection 133income-tax officerreopening of assessmentreassessment proceedingsnotice under section 148section 142section 151long term capital gain

Judgments citing N. Govindaraju v. ITO

JAIN ENTERPRISES, BHILAI,DURG vs. PCIT, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is dismissed as above

ITA 187/RPR/2025[2018-19]Status: DisposedITAT Raipur11 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 187/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, Vs Pr. Commissioner Of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. Pan: Aagfj3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri S. R. Rao, Advocate राज" की ओर से / Revenue By : Shri Ram Tiwari, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख / Date Of : 11/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 24.03.2025 Of The Principal Commissioner Of Income Tax, Raipur-1 (‘Pcit’) Passed Under Section 263 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Shri Ram Tiwari, CIT-DR
Section 142(1)Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA No: 187/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, vs Pr. Commissioner of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. PAN: AAGFJ3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee by : Shri S. R. Rao, Advocate राज" की ओ…

DHARAM CHAND AGARWAL,KANPUR (UTTAR PARDESH) vs. PRINCIPAL COMMISSIONER OF INCOME TAX, KANPUR- I

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

ITA 358/LKW/2024[2016-2017]Status: DisposedITAT Lucknow31 Dec 2025AY 2016-2017

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2016-17 Dharam Chand Agarwal, Vs. Pr. Commissioner Of Income Tax, 14/75 D Gopal Vihar Civil Lines, Kanpur-I, U.P. Kanpur, U.P. Pan: Aanpa1942L (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 07.10.2025 Date Of Pronouncement: 31.12.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Pr. Cit, Kanpur-1 On 31.03.2024 Under Section 263 Of The Income Tax Act, 1961, Wherein The Ld. Pcit Has Set Aside The Order Passed By The Ld. Ao On 28.03.2022 Under Section 147 R.W.S. 144B For The A.Y. 2016-17 & Directing Him To Pass A Fresh Assessment Order. The Grounds Of Appeal Are As Under:- “1. Because The Assessment Order U/S 147 R.W.S 144 Dated 28.03.2022, Which Has Been Set Aside U/S 263 Of The Act By The Impugned Order Passed By Pr. Cit, Itself Was Illegal & Was Not Enforceable Due To Various Infirmities In The Initiation & Conclusion Of Re-Assessment Proceedings, The Same Could Not Have Been Subjected To Revision U/S 263 Of The Act & Consequently The Impugned Order Is Bad In Law & Wholly Without Jurisdiction. Without Prejudice To The Aforesaid 2. Because The Pr. Cit Has Erred In Law & On Facts In Holding That The Assessment Order Dated 28.03.2022 Passed By The Assessing Officer, Nfac U/S 147 R.W.S 144B Of The Act Is Erroneous In So Far As It Is Prejudicial To The Interest Of Revenue & In Setting Aside The Same By Exercising His Revisionary Jurisdiction U/S 263 Of The Act.

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 133ASection 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2016-17 Dharam Chand Agarwal, vs. Pr. Commissioner of Income Tax, 14/75 D Gopal Vihar Civil Lines, Kanpur-I, U.P. Kanpur, U.P. PAN: AANPA1942L (Appellant) (Respondent) Assessee by: Sh. P.K. Kapoor, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 07.10.2025 Date of pronouncement: 31.12.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. Pr. CIT, Kanpur-1 on 31.03.2024 under section 263 of t…

ITO, WARD-6(2), KOLKATA, KOLKATA vs. RAGHUVIR RETAILERS PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1129/KOL/2025[2012-13]Status: DisposedITAT Kolkata11 Aug 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 1129/Kol/2025 Assessment Year: 2012-2013 Income Tax Officer,………………..……………..Appellant Ward-6(2), Kolkata, Aayakar Bhawan, 6Th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Raghuvir Retailers Pvt. Limited,.……….....Respondent Mandawa Shikhar, 151, Sarat Bose Road, Kolkata-700026 [Pan:Aaecr8231M] Appearances By: Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Shri Abhisek Bansal, A.R., Appeared On Behalf Of The Assessee

Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 68

…ITA No. 1129/KOL/2025 (A.Y. 2012-2013) Raghuvir Retailers Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. No. 1129/KOL/2025 Assessment Year: 2012-2013 Income Tax Officer,………………..……………..Appellant Ward-6(2), Kolkata, Aayakar Bhawan, 6th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Raghuvir Retailers Pvt. Limited,.……….....Respondent Mandawa Shikhar, 151, Sarat Bose Road, Kolkata-700026 [PAN:AAECR8231M] Appearances by: Shri S.B. Chakraborthy, Sr. D.R., appeared on behalf of the Revenue Sh…

VINITA BAJORIA,JAIPUR vs. INCOME-TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 370/JPR/2025[201617]Status: DisposedITAT Jaipur21 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 370/JP/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Vinita Bajoria 1, Ganesh Colony Moti Doongri Road, Jaipur बनाम Income Tax Officer, Ward 5(2), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEBPB4873M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Manoj Choudhary, CA राजस्व की ओर से / Revenue by : Sh. Gorav Avasthi, JCIT सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Manoj Choudhary, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 370/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Vinita Bajoria Income Tax Officer, Vs. 1, Ganesh Colony Moti Doongri Ward 5(2), Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEBPB4873M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Manoj Choudhary, CA jktLo dh vksj ls@ Revenue b…

ARUN TYAGI,GHAZIABAD vs. ITO,WARD-1(1), GHAZIABAD

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

ITA 5489/DEL/2024[2011-12]Status: DisposedITAT Delhi09 May 2025AY 2011-12

Bench: Shris.Rifaur Rahmanarun Tyagi, Vs. Ito, Ward 1 (1), C/O Ch. No.206-207, Ansal Satyam, Ghaziabad. Rdc, Rajnagar, Ghaziabad – 201 002 (Uttar Pradesh). (Pan : Awdpa3342A) (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar, Advocate Revenue By : Shri B.S. Anand, Sr. Dr Date Of Hearing : 03.03.2025 Date Of Order : 09.05.2025 O R D E R 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 25.09.2024 For The Assessment Year 2011-12 Raising Following Grounds Of Appeal :- “1 Because, The Order Of Learned Lower Authority Is Bad In Law & Against The Facts & Circumstance Of The Case. 2. Because, Ld. Cit (A) Grossly Erred In Sustaining The Impugned Order & Validity Of Proceedings As 'Reason' Became Non-Existent & Admittedly Ld. Ao Has Made No Addition On The Reason For Issuance Of Notice U/S 148, Hence Subsequent Proceedings/Other Additions Are Illegal In View Of Ration Of Oriental Bank Of Commerce - 99 Taxmann.Com 312 (Sc), 49 Taxmann.Com 485 (Del.) Etc.

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri B.S. Anand, Sr. DR
Section 133Section 133(6)Section 143(2)Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Arun Tyagi, vs. ITO, Ward 1 (1), C/o Ch. No.206-207, Ansal Satyam, Ghaziabad. RDC, Rajnagar, Ghaziabad – 201 002 (Uttar Pradesh). (PAN : AWDPA3342A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akhilesh Kumar, Advocate REVENUE BY : Shri B.S. Anand, Sr. DR Date of Hearing : 03.03.2025 Date of Order : 09.05.2025 O R D E R 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 25.09…

DR REDDYS LABORATORIES LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-8(1), HYDERABAD

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

ITA 409/HYD/2023[2011-12]Status: DisposedITAT Hyderabad07 Apr 2025AY 2011-12

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G., Hon’Bleआ.अपी.सं /Ita No.409/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2011-12) Dr. Reddy’S Laboratories Deputy Commissioner Limited Vs. Of Income Tax Hyderabad Circle-8(1) [Pan: Aaacd7999Q] Hyderabad (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri S.P.Chidambaram, Ar राज" व "ारा/Revenue By: Shri B.Bala Krishna, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 09/01/2025 घोषणा की तारीख/Date Of 07/04/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.06.2023 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2011-12. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri S.P.Chidambaram, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 115JSection 143(3)Section 147Section 148Section 154Section 234C

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Vijay Pal Rao, Hon’ble Vice President and Shri Manjunatha G., Hon’ble Accountant Member आ.अपी.सं /ITA No.409/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2011-12) Dr. Reddy’s Laboratories Deputy Commissioner Limited Vs. of Income Tax Hyderabad Circle-8(1) [PAN: AAACD7999Q] Hyderabad (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Shri S.P.Chidambaram, AR राज" व "ारा/Revenue by: Shri B.Bala Krishna, CIT-DR सुनवाई की तारीख/Date of Hearing: 09/01/2025 घोषणा की तारीख/Date of 07/04/2025 Pronouncement: आदे…

INCOME TAX OFFICER, KARNAL vs. OPINDER SINGH VIRK, KARNAL

In the result, the appeal of the Revenue in ITA No

ITA 1095/DEL/2024[2011]Status: DisposedITAT Delhi21 Mar 2025

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 147Section 148Section 148(2)

…ITA No. 1095/DEL/2024 [A.Y. 2011] ITO v Opinder Singh Virk IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1095/DEL/2024 [A.Y. 2011] The Income-tax Officer Vs. Shri Opinder Singh Virk Ward - 1 H. No. 138-B, Model Town Karnal Karnal PAN – AEPPV 9041 P (Applicant) (Respondent) Assessee By : None Department By : Shri Amit Katoch, Sr. DR Date of Hearing : 10.03.2025 Date of Pronouncement : 21.03.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is preferred against the order of the…

DCIT, CENTRAL CIRCLE - 4(2), KOLKATA, KOLKATA vs. JEENMATA REAL ESTATE ADVISORS PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 1070/KOL/2024[2017-18]Status: DisposedITAT Kolkata17 Jan 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Jeenmata Real Estate Advisors Dcit, Central Circle-4(2), Private Limited Kolkata 21 & 22, 2Nd Floor, Plot No.230, Aaykar Bhavan Poorva, 5Th Floor, Sakhar Bhawan, Ramnath Goenka Vs. Room No.506, 110, Shantipally, Marg, Nariman Point, Kolkata-700107, West Bengal Mumbai-400021, Maharashtra (Appellant) (Respondent) Pan No. Aaccj0774D Assessee By : Shri Akkal Dudhewala, Ar Revenue By : Shri Subhendu Datta, Cit Dr Date Of Hearing: 20.11.2024 Date Of Pronouncement : 17.01.2025

For Appellant: Shri Akkal Dudhewala, ARFor Respondent: Shri Subhendu Datta, CIT DR
Section 115JSection 139(1)Section 143(1)Section 147Section 148Section 148(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM Jeenmata Real Estate Advisors DCIT, Central Circle-4(2), Private Limited Kolkata 21 and 22, 2nd Floor, Plot No.230, Aaykar Bhavan Poorva, 5th Floor, Sakhar Bhawan, Ramnath Goenka Vs. Room No.506, 110, Shantipally, Marg, Nariman Point, Kolkata-700107, West Bengal Mumbai-400021, Maharashtra (Appellant) (Respondent) PAN No. AACCJ0774D Assessee by : Shri Akkal Dudhewala, AR Revenue by : Shri Subhendu Datta, CIT DR Date of hearing: 20.11.2024 Date of pronouncement : 17.01.2025 O R D E R Per Rajesh Kumar, AM…

SURESHKUMAR JETHANAND RAWLANI,MUMBAI vs. INCOME TAX OFFICER, 17(3)(4) , MUMBAI

ITA 1054/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &
Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos.1053 & 1054/M/2024 Assessment Years: 2015-16 & 2016-17 Shri Sureshkumar Jethanand Income Tax Officer – Rawlani, 17(3)(4), 272, Abdul Rehman Street, Room No.130, 1st 2nd Floor, Room No.17, Floor, Mumbai – 400 003 Kautilya Bhavan, PAN: AAAPR7913B Vs. C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai Maharashtra- 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Tanzil R. Padvekar, A.R. Revenue by : Dr. Kishor Dhu…

SURESHKUMAR JETHANAND RAWLANI,MUMBAI vs. INCOME TAX OFFICER, 17(3)(4), MUMBAI

ITA 1053/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

For Appellant: Shri Tanzil R. Padvekar, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R. &
Section 143(3)Section 147Section 148Section 246Section 4Section 5Section 56(2)(vii)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA Nos.1053 & 1054/M/2024 Assessment Years: 2015-16 & 2016-17 Shri Sureshkumar Jethanand Income Tax Officer – Rawlani, 17(3)(4), 272, Abdul Rehman Street, Room No.130, 1st 2nd Floor, Room No.17, Floor, Mumbai – 400 003 Kautilya Bhavan, PAN: AAAPR7913B Vs. C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai Maharashtra- 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Tanzil R. Padvekar, A.R. Revenue by : Dr. Kishor Dhu…

ACIT, CHENNAI vs. KEC INTERNATIONAL LIMITED, HARYANA

In the result, the Revenue appeal is allowed for statistical purpose

ITA 431/CHNY/2016[2008-09]Status: DisposedITAT Chennai29 Dec 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A. No. 431/Mds/2016 "नधा"रण वष" / Assessment Year : 2008-09 Assistant Commissioner Of Income Tax, M/S. Kec International Limited, Corporate Circle - 4(2), Vs. (Formerly Known As Rpg Chennai - 600 034. Transmission Ltd.) Dlf City, Phase -Ii, Gurgaon, Haryana - 122 002. [Pan: Aabcs 2191J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri R. Vijayaraghavan
Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, ’ ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम# BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No. 431/Mds/2016 "नधा"रण वष" / Assessment Year : 2008-09 Assistant Commissioner of Income Tax, M/s. KEC International Limited, Corporate Circle - 4(2), Vs. (Formerly known as RPG Chennai - 600 034. Transmission Ltd.) DLF City, Phase -II, Gurgaon, Haryana - 122 002. [PAN: AABCS 2191J] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri Clement Rame…

PR. COMMISSIONER OF INCOME TAX-DELHI -2 NEW DELHI vs. BHARTI INFOTEL LTD.

The appeal is dismissed

ITA/90/2016HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 147Section 260A

…ITA No. 90/2016 Page 1 of 2 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 11. + ITA 90/2016 PR. COMMISSIONER OF INCOME TAX-DELHI ..... Appellant Through: Mr. P. Roy Chaudhuri, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus BHARTI INFOTEL LTD. (NOW BHARTI AIRTEL LTD.) ..... Respondent Through: Ms. Kavita Jha with Ms. Mehak Gupta, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R % 29.01.2016 1. This is an appeal under Section 260A of the Income Tax A…