NEW HOLLAND TRACTORS (INDIA) PRIVATE LIMITED v. THE COMMISSIONER OF INCOME TAX, DELHIV

2014 SCC OnLine DEL 4927Reported decision2014#19769 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 132Section 14Section 143(3)Section 153ASection 271Section 271(1)(c)Section 274Section 292BB

Judgments citing NEW HOLLAND TRACTORS (INDIA) PRIVATE LIMITED v. THE COMMISSIONER OF INCOME TAX, DELHIV

Panjurajan Ganesan, Sivakasi vs. DCIT, CC - 2, Madurai

The appeal of the assessee is allowed

ITA 278/CHNY/2020[2009-10]Status: DisposedITAT Chennai02 Jul 2025AY 2009-10

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.278/Chny/2020 Assessment Year: 2009-10 Panjurajan Ganesan Vs. Deputy Commissioner Of Income Tax, No.74A, Velayutham Road, Corporate Circle-2, Sivakasi, Madurai. Tamil Nadu-626 123. [Pan:Abypg3315R] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. D. Anand, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. G. Latchana, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.07.2025

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. G. Latchana, Addl.CIT
Section 132Section 143(3)Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण ’डी’न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.278/Chny/2020 Assessment Year: 2009-10 Panjurajan Ganesan Vs. Deputy Commissioner of Income Tax, No.74A, velayutham Road, Corporate Circle-2, Sivakasi, Madurai. Tamil Nadu-626 123. [PAN:ABYPG3315R] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. D. Anand, Advocat…

Dakshinamoorthy Kumaresan, Thiruvarur vs. Income Tax Officer, Thiruvarur

ITA 2452/CHNY/2024[2016-2017]Status: DisposedITAT Chennai17 Dec 2024AY 2016-2017
Section 139(1)Section 147Section 148Section 271Section 271(1)(c)Section 274

…2 ITA No.2452/Chny/2024 2. Brief facts of the case are that assessee had not filed his return of income for the AY 2016-17 despite receipt of salary amounting to Rs.16,65,727/- earned during the relevant year as per the available information. Accordingly, the case of the assessee was re-opened by issuance of notice u/s 148 of the Act. In response to notice u/s 148 of the Act, the assessee filed ITR on 26.07.2022 declaring Total income of Rs.12,89,580/. The assessment was completed by the AO u/s 147 of the Act on 25.05.2023 accepting the returned income declared. However, as the assessee had offered income for tax…

Pr. Commissioner of Income Tax, Delhi-7 vs. Virtual Software and Training Pvt. Ltd

ITA/392/2023HC Delhi22 Nov 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

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

…ITA 90/2020, ITA 109/2023 & ITA 392/2023 Page 1 of 12 $- * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 03 September 2024 Judgment pronounced on: 22 November 2024 + ITA 90/2020 PR. COMMISSIONER OF INCOME TAX – 04 ……Appellant Through: Mr. Zoheb Hossain, Sr. SC with Mr. Sanjeev Menon, Jr. SC. versus M/S GRAGERIOUS PROJECTS PVT. LTD. …… Respondent Through: Mr. Ajay Vohra, Sr. Adv with Mr. Rohit Jain, Mr. Aniket D. Agrawal and Mr. Samarth Chaudhari, Advs. + ITA 109/2023, CM APPL. 8845/2023 PR. COMMISSIONER OF INCOME TAX-7 ……Appel…

Pr. Commissioner of Income Tax vs. M/S Hari Narain Parwal

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

NEW HOLLAND TRACTORS (INDIA) PRIVATE LIMITED v. THE COMMISSIONER OF INCOME TAX, DELHIV (2014 SCC OnLine DEL 4927) — Cited in 4 Judgments | BharatTax