PCIT v. ABC Papers Ltd.

447 ITR 1Supreme Court of India2022#531 most cited

What is PCIT v. ABC Papers Ltd. authority for?

Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. ABC Papers Ltd. · section 127 · territorial jurisdiction · ITAT bench · Assessing Officer location · appeal filing · Bangalore Bench · Mumbai Bench · Hyderabad Bench · jurisdictional High Court

Also reported as

141 Taxmann.com 332289 Taxmann 150

Sections most often in play

Section 127Section 260ASection 269Section 143(3)Section 255(5)Section 1961Section 142(1)Section 250
Read the full judgment

Issues it is cited on

section 145b(1)section 145bsection 145a(b)section 57(iv)section 45(5)section 56(2)(viii)section 127(2)sanction under section 151section 10(37)enhanced compensationsection 127faceless assessment scheme

Judgments citing PCIT v. ABC Papers Ltd.

Shri Narayan Jan Kalyan Ewam Gramin Vikas Samiti, Barnahal Mainpuri vs. ITO Exemption Ghaziabad, Ghaziabad

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

ITA 435/AGR/2025[2017-2018]Status: DisposedITAT Agra16 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (SMC) BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shri Narayan Jan Kalyan Ewam Vs. Income-tax Officer(Exemption), Gramin Vikas Samiti, Barnahal, Ghaziabad. Mainpuri (UP). PAN :AAOAS9172N (Appellant) (Respondent) Assessee by None Department by Shri Shailendra Srivastava, Sr. DR Date of hearing 16.12.2025 Date of pronouncement 16.12.2025 ORDER The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), [“ADDL/JCIT(A)” for short]-1, Nasik dated 27.06.2025 for the Assessment Year 2…

Harish Chander Katyal, Agra vs. ITO, Ward 1(1)(1), Agra

In the result, the appeal of the Assessee is dismissed in the above mentioned terms

ITA 179/AGR/2025[2011-12]Status: DisposedITAT Agra26 Nov 2025AY 2011-12

Bench: Shri M. Balaganesh(Through Virtual Hearing) Harish Chander Katyal, Vs. Ito, 306, Rangjee Heights, Ward-1(1)(1), Nirbhay Nagar, Agra Sikandara, Agra 282 007 (Appellant) (Respondent) Pan: Aagpk9519E Assessee By : Shri Shashi Kumar, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: Shri Shashi Kumar, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) Harish Chander Katyal, Vs. ITO, 306, Rangjee Heights, Ward-1(1)(1), Nirbhay Nagar, Agra Sikandara, Agra 282 007 (Appellant) (Respondent) PAN: AAGPK9519E Assessee by : Shri Shashi Kumar, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/11/2025 Date of pronouncement 26/11/2025 O R D E R 1. The appeal in ITA No. 179/AGR/2025 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 30.01.2025 a…

Anadi Dixit, Deputy Commissioner of Income Tax, Exemption, Bhopal vs. Chhattisgarh Swami Vivekanand Technical University, Durg, Chhattisgarh

ITA 467/IND/2024[2016-17]Status: DisposedITAT Indore26 Nov 2025AY 2016-17

Bench: Shri B.M. Biyani & Shri Paresh M. Joshidcit (Exemption) Chhatisgarh Swami Vivekanand बनाम/ Bhopal Technical University, Vs. Newai Post Office Newai, Rtc Cisf, Durg (Revenue/Appellant) (Assessee/Respondent)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER DCIT (Exemption) Chhatisgarh Swami Vivekanand बनाम/ Bhopal Technical University, Vs. Newai Post Office Newai, RTC CISF, Durg (Revenue/Appellant) (Assessee/Respondent) CO No.8/Ind/2025 (Arising out of ITA No.467/Ind/2024 (AY:2016-17) Chhatisgarh Swami DCIT (Exemption) बनाम Vivekanand Technical Bhopal / University, Vs. Newai Post Office Newai, RTC CISF, Durg (Assessee/Cross-objector) (Revenue/Respondent) (PAN: AAAJC0741L) Revenue by Shri…

Ramamoorthy Srinivasan Chandilya, Bangalore vs. ITO, Ward-12(1), Hyderabad

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

ITA 2029/CHNY/2025[2015-16]Status: DisposedITAT Chennai16 Oct 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2029/Chny/2025 िनधा7रण वष7 /Assessment Year: 2015-16

For Appellant: Shri B. Suresh, C.A FGFor Respondent: Shri Bipin, C.N, CIT

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय एस. आर. रघुनाथा, लेखा सद के सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2029/Chny/2025 िनधा7रण वष7 /Assessment Year: 2015-16 Ramamoorthy Srinivasan The Income Tax Officer, Chandilya, Vs. Ward-12(1), Villa No.176, Prestige Oasis, Hyderabad. Addevishwanathapura, Rajanakunte, Bengaluru – 560 064. PAN: AJVPC 6195Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथD की ओर से/ Appellant by : Shri B…

Athishay Jewellers Pvt. Ltd., Delhi vs. ITO, Ward 3(1), Delhi

ITA 3236/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3235/Del/2025 : Asstt. Year : 2017-18 Ita No. 3236/Del/2025 : Asstt. Year : 2017-18 Athishay Jewellers Pvt. Ltd. V Income Tax Officer, Representing Upkar Sales Pvt. Ltd. S Ward-3(1), C/O C. S. Anand, Adv. New Delhi-110001 B-81, First Floor (Part-B), Defence Colony, Bhishma Pitamah Marg, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacu8780A Assessee By : Sh. C. S. Anand, Adv. & Ms. Vaishanvi Yadav, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. C. S. Anand, Adv. &For Respondent: Sh. Om Prakash, Sr. DR
Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3235/Del/2025 : Asstt. Year : 2017-18 ITA No. 3236/Del/2025 : Asstt. Year : 2017-18 Athishay Jewellers Pvt. Ltd. V Income Tax Officer, Representing Upkar Sales Pvt. Ltd. s Ward-3(1), C/o C. S. Anand, Adv. New Delhi-110001 B-81, First Floor (Part-B), Defence Colony, Bhishma Pitamah Marg, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AAACU8780A Assessee by : Sh. C. S. Anand, Adv. & Ms. Vaishanvi Yadav, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date…

Athishay Jewellers Pvt. Ltd., Delhi vs. ITO Ward-3(1), Delhi

ITA 3235/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3235/Del/2025 : Asstt. Year : 2017-18 Ita No. 3236/Del/2025 : Asstt. Year : 2017-18 Athishay Jewellers Pvt. Ltd. V Income Tax Officer, Representing Upkar Sales Pvt. Ltd. S Ward-3(1), C/O C. S. Anand, Adv. New Delhi-110001 B-81, First Floor (Part-B), Defence Colony, Bhishma Pitamah Marg, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaacu8780A Assessee By : Sh. C. S. Anand, Adv. & Ms. Vaishanvi Yadav, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. C. S. Anand, Adv. &For Respondent: Sh. Om Prakash, Sr. DR
Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3235/Del/2025 : Asstt. Year : 2017-18 ITA No. 3236/Del/2025 : Asstt. Year : 2017-18 Athishay Jewellers Pvt. Ltd. V Income Tax Officer, Representing Upkar Sales Pvt. Ltd. s Ward-3(1), C/o C. S. Anand, Adv. New Delhi-110001 B-81, First Floor (Part-B), Defence Colony, Bhishma Pitamah Marg, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AAACU8780A Assessee by : Sh. C. S. Anand, Adv. & Ms. Vaishanvi Yadav, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date…

Gurmeet Singh, Manakpur vs. Income Tax Officer, Income Tax Officer Panchkula

In the result, the appeal by the assessee is dismissed

ITA 4992/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Sept 2025AY 2015-16

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailgurmeet Singh, Village Manakpur Devilal, Pinjore Panchkula, Panchkula, Haryana – 134109 ............... Appellant Pan : Ctnps5895M

For Appellant: NoneFor Respondent: Shri B. Laxmikanth, Sr.DR
Section 143(3)Section 147Section 250

…sessing Officer (“AO”) who has passed the assessment order shall determine the territorial jurisdiction of the Tribunal. In this regard, gainful reference can be made to the decision of the Hon’ble Supreme Court in PCIT vs. ABC Papers Ltd., reported in (2022) 447 ITR 1 (SC). It is further pertinent to note that, as per the Standing Order under Income Tax [Appellate Tribunal] Rules, 1963, as amended from time to time, the territorial jurisdiction of the Mumbai Benches of the Tribunal extends to Mumbai City, Mumbai Suburban and Thane Districts of Maharashtra. Therefore, in the present case, it is evident that the M…

The Pr Commissioner of Income Tax vs. Greenko Budhil Hydro Power Pvt Ltd

The appeal is dismissed

ITA/152/2025HC Karnataka03 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 260

…- 1 - HC-KAR NC: 2025:KHC:34469-DB ITA No. 152 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI INCOME TAX APPEAL NO. 152 OF 2025 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX CENTRAL, 3RD FLOOR, C R BUILDING, QUEENS ROAD, BENGALURU-560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(2), PRESENT ADDRESS, DCIT, CENTRAL CIRCLE-2(2), C.R BUILDING, QUEENS ROAD, BENGALURU-560 001. …APPELLANTS (BY SRI. Y V RAVIRAJ.,ADVOCAT…

Deepak Suresh Shandilya, Bhiwani vs. ITO Ward-1, Bhiwani

ITA 4383/DEL/2025[2012-13]Status: DisposedITAT Delhi25 Aug 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Vijay Kumar Singla, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147

…under Delhi benches jurisdiction. It is made clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance but also PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) has decided the very issue against the assessee. 5. I accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi benches, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date…

Deepak Suresh Shandilya, Bhiwani vs. ITO Ward-(1), Bhiwani

ITA 4382/DEL/2025[2010-11]Status: DisposedITAT Delhi25 Aug 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Vijay Kumar Singla, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147

…under Delhi benches jurisdiction. It is made clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance but also PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) has decided the very issue against the assessee. 5. I accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi benches, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date…

Shri Somashekhar Mallayya Hiremath, Navalagi vs. The Income Tax Officer, Ward - 1, Bagalkot

ITA 149/PAN/2025[2019-20]Status: DisposedITAT Panaji18 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 149/Pan/2025 Assessment Year : 2019-20 Somashekhar Mallayya Hiremath A/P.: Navalagi, Tal.: Jamkhandi, Dist.: Bagalkot, Karnataka. Pan : Afoph9655P . . . . . . . Appellant V/S Income Tax Officer, Ward-1 Bagalkot. . . . . . . . Respondent

For Appellant: Mr Veeranna Murgod [‘Ld. AR’]For Respondent: Ms Rijula Uniyal [‘Ld. DR’]
Section 127Section 147Section 250

…Panaji Benches Goa, the present may be transferred to respective bench which in law holds the jurisdiction. Per contra, reiterating the text from Standing Order of ITAT issued in the year 2002 and from the binding ratio laid in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)] the Ld. DR averred that, in view of rule 4 of ITAT- Rules, 1963 this bench lacks authority to transfer the appeal, therefore appeal deserves dismissal in limine on the ground of jurisdiction. 3. We have heard the rival party’s submission and subject to rule 18 (supra) perused the material placed on records. We note that an identical issue ca…

Sahara India Financial Corpn. Ltd., Lucknow vs. ACIT, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3666/DEL/2008[2001-02]Status: DisposedITAT Delhi26 Jun 2025AY 2001-02

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER CO 69/Del/2009, CO 237, 238/Del/2009, (in ITA Nos. 1504, 3519, 3653/Del/2008) AYs: 1999-2000, 2000-01, 2001-02 M/s. Sahara India Financial Vs. DCIT, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) PAN: AADCS8698C ITA No. 1504, 3519, 3653/Del/2008 AYs: 1999-2000, 2000-01, 2001-02 DCIT, Vs. M/s. Sahara India Financial Central Circle-6, Corporation Ltd, New Delhi Kapoorthala Complex, Ali Ganj, Lucknow (Appellant) (R…

DCIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3653/DEL/2008[2001-02]Status: DisposedITAT Delhi26 Jun 2025AY 2001-02

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER CO 69/Del/2009, CO 237, 238/Del/2009, (in ITA Nos. 1504, 3519, 3653/Del/2008) AYs: 1999-2000, 2000-01, 2001-02 M/s. Sahara India Financial Vs. DCIT, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) PAN: AADCS8698C ITA No. 1504, 3519, 3653/Del/2008 AYs: 1999-2000, 2000-01, 2001-02 DCIT, Vs. M/s. Sahara India Financial Central Circle-6, Corporation Ltd, New Delhi Kapoorthala Complex, Ali Ganj, Lucknow (Appellant) (R…

DCIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3519/DEL/2008[2000-01]Status: DisposedITAT Delhi26 Jun 2025AY 2000-01

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER CO 69/Del/2009, CO 237, 238/Del/2009, (in ITA Nos. 1504, 3519, 3653/Del/2008) AYs: 1999-2000, 2000-01, 2001-02 M/s. Sahara India Financial Vs. DCIT, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) PAN: AADCS8698C ITA No. 1504, 3519, 3653/Del/2008 AYs: 1999-2000, 2000-01, 2001-02 DCIT, Vs. M/s. Sahara India Financial Central Circle-6, Corporation Ltd, New Delhi Kapoorthala Complex, Ali Ganj, Lucknow (Appellant) (R…

DCIT CC-6 vs. Sahara India Financial Corp. Ltd

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 1504/DEL/2008[1999-2000]Status: DisposedITAT Delhi26 Jun 2025AY 1999-2000

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER CO 69/Del/2009, CO 237, 238/Del/2009, (in ITA Nos. 1504, 3519, 3653/Del/2008) AYs: 1999-2000, 2000-01, 2001-02 M/s. Sahara India Financial Vs. DCIT, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) PAN: AADCS8698C ITA No. 1504, 3519, 3653/Del/2008 AYs: 1999-2000, 2000-01, 2001-02 DCIT, Vs. M/s. Sahara India Financial Central Circle-6, Corporation Ltd, New Delhi Kapoorthala Complex, Ali Ganj, Lucknow (Appellant) (R…

DCIT, Lucknow vs. Sahara India Mutual Benifit Corp. Ltd., Lucknow

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

ITA 684/LKW/2000[1996-97]Status: DisposedITAT Lucknow13 Jun 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT(DR)
Section 127Section 201(1)Section 260ASection 271C

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी एस "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, UP ..... "ितवादी/Respondent PAN/GIR No. 111-S/CC-I/LKO CO No. 10/LKW/2004 (A.Y. 1996-97) In ITA No. 683/LKW/2000 Sahara India Mutual Benefit Co. Ltd., (Si…

DCIT, Lucknow vs. Sahara India Mutual Benifit Corp. Ltd., Lucknow

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

ITA 683/LKW/2000[1996-97]Status: DisposedITAT Lucknow13 Jun 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT(DR)
Section 127Section 201(1)Section 260ASection 271C

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी एस "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, UP ..... "ितवादी/Respondent PAN/GIR No. 111-S/CC-I/LKO CO No. 10/LKW/2004 (A.Y. 1996-97) In ITA No. 683/LKW/2000 Sahara India Mutual Benefit Co. Ltd., (Si…

ACIT, New Delhi vs. M/S Sahara India (Firm), 1, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2152/DEL/2010[2002-03]Status: DisposedITAT Delhi30 May 2025AY 2002-03

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

ACIT, New Delhi vs. M/S Sahara India (Firm), Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 775/DEL/2009[1999-00]Status: DisposedITAT Delhi30 May 2025AY 1999-00

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…

ACIT, New Delhi vs. M/S Sahara India (Firm), Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2359/DEL/2009[2001-02]Status: DisposedITAT Delhi30 May 2025AY 2001-02

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner of Income Tax, Central Circle-6, R. No. 334, ARA Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent PAN/GIR No. 19-219-FT-3005-CC-I, LKO & 303-S/C-I/LKO CO No. 249/DEL/2009 (A.Y.1995-96) In ITA No.324…