New Okhla Industrial Development Authority (Noida) v. CCIT

95 Taxmann.com 58Supreme Court of India2018#16318 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 10(20)Section 144BSection 147Section 263Section 144Section 143(1)Section 16Section 260A

Issues it is cited on

section 10(20)prejudicial to interest of revenuesection 16section 260aerroneous and prejudicialsection 263section 144bsection 26income from other sourcessection 143(1)appeal before the tribunalsection 144

Judgments citing New Okhla Industrial Development Authority (Noida) v. CCIT

SACHIN NOTIFIED AREA,SURAT vs. PR. CIT, SURAT, SURAT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 248/SRT/2024[2015-16]Status: DisposedITAT Surat10 Sept 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

SACHIN NOTIFIED AREA,SURAT vs. PR. CIT, SURAT, SURAT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 247/SRT/2024[2014-15]Status: DisposedITAT Surat10 Sept 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

SACHIN NOTIFIED AREA,SURAT vs. PR. CIT, SURAT, SURAT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 246/SRT/2024[2013-14]Status: DisposedITAT Surat10 Sept 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

SACHIN NOTIFIED AREA,SURAT vs. THE PR. COMMISSIONER O INCOME TAX - 1, SURAT, SURAT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 223/SRT/2024[2016-17]Status: DisposedITAT Surat10 Sept 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

RFS INDIA TELECOM PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2040/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Nov 2020AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Rfs India Telecom Pvt. Vs. Acit Ltd. Circle – 21(1), E-8/1, Lower Ground Floor New Delhi Near Geeta Bhawan Mandir, Malviya Nagar Pan No. Aadcr 5389 R (Appellant) (Respondent) Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agarwal, Adv. Revenue By Shri Anupam Kant Garg, Cit-D.R. Date Of Hearing: 04/11/2020 Date Of Pronouncement: 11/11/2020 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Assessing Officer U/S 143(3)/ 144C/ 92Ca(4) Of The Act, 1961, Pursuant To The Directions Given By The Drp, Passed U/S 144C(5) Of The Income-Tax Act, 1961 Dated 19.12.2016 Relating To Assessment Year 2012-13. Rfs India Telecom Pvt. Ltd. Vs. Acit A.Y. 2012-13 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) RFS India Telecom Pvt. Vs. ACIT Ltd. Circle – 21(1), E-8/1, Lower Ground Floor New Delhi Near Geeta Bhawan Mandir, Malviya Nagar PAN No. AADCR 5389 R (APPELLANT) (RESPONDENT) Assessee by Shri Neeraj Jain, Adv. Shri Abhishek Agarwal, Adv. Revenue by Shri Anupam Kant Garg, CIT-D.R. Date of hearing: 04/11/2020 Date of Pronouncement: 11/11/2020 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order o…

TOPCON SOKKIA INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 25(2), NEW DELHI

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

ITA 8110/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Jun 2020AY 2014-15

Bench: Sh. Anil Chaturvedi & Ms Suchitra Kamble(Through Video Conferencing) Assessment Year: 2014-15 Topcon Sokkia India Pvt. Vs. Dcit Ltd., Unit No.101 To 106A, Circle- 25 (2) Abw Tower, 1St Floor, New Delhi Mg Road, Iffco Chowk, Sector-25, Gurgaon, Haryana – 122 001 Pan No. Aaccs 9107 K (Appellant) (Respondent) Appellant By Sh. Neeraj Jain, Adv. Sh. Ramit Katyal, C.A. Respondent By Sh. M. Barhwal, Sr. D.R. Date Of Hearing: 23/06/2020 Date Of Pronouncement: 29/06/2020 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.10.2018 Passed By The Dcit, Circle 25(2) New Delhi Pursuant To The Directions Of Drp, Relating To Assessment Year 2014-15. 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 143(3)Section 144CSection 144C(5)Section 234DSection 271(1)(c)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2014-15 Topcon Sokkia India Pvt. Vs. DCIT Ltd., Unit No.101 to 106A, Circle- 25 (2) ABW Tower, 1st Floor, New Delhi MG Road, IFFCO Chowk, Sector-25, Gurgaon, Haryana – 122 001 PAN No. AACCS 9107 K (APPELLANT) (RESPONDENT) Appellant by Sh. Neeraj Jain, Adv. Sh. Ramit Katyal, C.A. Respondent by Sh. M. Barhwal, Sr. D.R. Date of hearing: 23/06/2020 Date of Pronouncement: 29/06/2020 ORDER PER ANIL CHATURVEDI, AM: This ap…

New Okhla Industrial Development Authority (Noida) v. CCIT (95 Taxmann.com 58) — Cited in 6 Judgments | BharatTax