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.

JCIT (OSD), Central Circle- 31, New Delhi vs. Rswm Ltd., Bhilwara

In the result, all the appeals are dismissed

ITA 1363/DEL/2018[2012-13]Status: DisposedITAT Delhi25 Aug 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14. Jcit (Osd), Vs. Rswm Ltd., Central Circle-31, Post Box No.28, Kharigram, New Delhi Gulabpura, Bhilwara, Rajasthan Pan :Aaacr9700M (Appellant) (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14. JCIT (OSD), Vs. RSWM Ltd., Central Circle-31, Post Box No.28, Kharigram, New Delhi Gulabpura, Bhilwara, Rajasthan PAN :AAACR9700M (Appellant) (Respondent) Assessee by Sh. S.S. Nagar, CA Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 25.08.2023 Date of pronouncement 25.08.2023 ORDER Captioned appeals by the Revenue arise out of separate…

JCIT (OSD), Central Circle- 31, New Delhi vs. Rswm Ltd., Bhilwara

In the result, all the appeals are dismissed

ITA 1362/DEL/2018[2011-12]Status: DisposedITAT Delhi25 Aug 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14. Jcit (Osd), Vs. Rswm Ltd., Central Circle-31, Post Box No.28, Kharigram, New Delhi Gulabpura, Bhilwara, Rajasthan Pan :Aaacr9700M (Appellant) (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14. JCIT (OSD), Vs. RSWM Ltd., Central Circle-31, Post Box No.28, Kharigram, New Delhi Gulabpura, Bhilwara, Rajasthan PAN :AAACR9700M (Appellant) (Respondent) Assessee by Sh. S.S. Nagar, CA Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 25.08.2023 Date of pronouncement 25.08.2023 ORDER Captioned appeals by the Revenue arise out of separate…

JCIT (OSD), Central Circle- 31, New Delhi vs. Rswm Ltd., Bhilwara

In the result, all the appeals are dismissed

ITA 1361/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Aug 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14. Jcit (Osd), Vs. Rswm Ltd., Central Circle-31, Post Box No.28, Kharigram, New Delhi Gulabpura, Bhilwara, Rajasthan Pan :Aaacr9700M (Appellant) (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14. JCIT (OSD), Vs. RSWM Ltd., Central Circle-31, Post Box No.28, Kharigram, New Delhi Gulabpura, Bhilwara, Rajasthan PAN :AAACR9700M (Appellant) (Respondent) Assessee by Sh. S.S. Nagar, CA Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 25.08.2023 Date of pronouncement 25.08.2023 ORDER Captioned appeals by the Revenue arise out of separate…

Azizuddin Latiphoddin Kazi L/H of Deceased Latiphoddin Ajimoddin Kazi, Latur vs. The Income Tax Officer, Ward-4, Latur

Appeal is dismissed

ITA 835/PUN/2023[2013-14]Status: DisposedITAT Pune18 Aug 2023AY 2013-14

Bench: Shri S.S.Godaraआयकर अपीलसं. / Ita No.835/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Azizuddin Latiphoddin Kazi, The Income Tax Officer, L/H Of Deceased Latiphoddin Vs Ward-4, Latur. Ajimoddin Kazi, . Block No.71, Kazi Nivas, Dastagir Galli, Tal. Ahmedpur, Latur – 413515. Pan: Aynpk5231E Appellant / Assessee Respondent / Revenue Assessee By Shri P P Kulkarni – Ar Revenue By Shri B.S.Rajpurohit - Dr Date Of Hearing 17/08/2023 Date Of Pronouncement 18/08/2023

Section 234ASection 250Section 28Section 56(2)(viii)Section 96

…ject matter of compulsory acquisition as well as “situs” of the Assessing Officer who has framed assessment before us dated 28.11.2017, are covered within its territorial jurisdiction notified from time to time. We thus quote PCIT Vs. ABC Paper Limited [2022] 447 ITR 1 (SC) and decide the instant sole substantive ground as well as the main appeal is assessee’s favour. Ordered accordingly.” 5. Faced with this situation, learned counsel referred to the assessee’s additional grounds that both the learned lower authorities have erred in law and on facts in initiating section 148 action despite the fact that his regul…

M/S Mamta Bhagat, Kolkata vs. I.T.O., Ward-7(3), Kolkata

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 1862/KOL/2019[2015-16]Status: DisposedITAT Kolkata18 Aug 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1862/Kol/2019 Assessment Year: 2015-16 Smt. Mamta Bhagat Vs. ITO, Ward-7(3), Kolkata (PAN: AEBPB 6791 C) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 20.07.2023 क$ "त&थ Date of Pronouncement/ 18.08.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Ravi Tulsiyan, A.R "नधा"/रती क$ ओर से For the Respondent/ Shri D. Chakraborty, Addl. CI…

Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru vs. Sri. Vinod Kashyap, New Delhi

In the result, appeal filed by the Revenue is dismissed

ITA 441/BANG/2023[2017-18]Status: DisposedITAT Bangalore03 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Dcit, Shri Vinod Kashyap, Bengaluru. Room 308, Cr Building, Vs. Queens Road, Bengaluru – 560 001. Pan : Agdpk 0398 Q Appellant Respondent Revenue By : Shri. Veera Raghavan, Jcit(Dr), Itat, Bengaluru. Assessee By : Shri. Saurav Rohatgi, Ca Date Of Hearing : 03.08.2023 Date Of Pronouncement : 03.08.2023

For Appellant: Shri. Saurav Rohatgi, CAFor Respondent: Shri. Veera Raghavan, JCIT(DR), ITAT, Bengaluru
Section 127

…023. 2. At the outset, we notice that the Bangalore Bench of the Tribunal does have jurisdiction to entertain this appeal since the Situs of the AO who passed the order is in Delhi. The Hon’ble Apex Cout’s judgment in the case of ABC Papers Ltd., (reported in 447 ITR 1) and MSPL Ltd., (reported in 454 ITR 280) had categorically held that jurisdiction of the Tribunal and / or jurisdiction of the Hon’ble High Court would depend upon the Situs of the AO who passed the Assessment Order and same is unaffected by the transfer of jurisdiction under Page 2 of 3 section 127 of the Income Tax Act, 1961. The gist of the ju…

Shrihari Hanmant Navrange, Latur vs. Income-Tax Officer, Ward -3, Latur

ITA 921/PUN/2022[2013-14]Status: DisposedITAT Pune31 Jul 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Respondent: Shri Manojkumar Tripathi
Section 10(37)Section 147Section 28

…ject matter of compulsory acquisition as well as “situs” of the Assessing Officer who has framed assessment before us dated 28.11.2017, are covered within its territorial jurisdiction notified from time to time. We thus quote PCIT Vs. ABC Paper Limited [2022] 447 ITR 1 (SC) and decide the instant sole substantive ground as well as the main appeal is assessee’s favour. Ordered accordingly.” 4.1. Mr. Tripathi lastly submitted that the Assessing Officer(s), Latur herein had passed the respective twin assessments dated 07.12.2016 and 15.12.2016 taxpayer-wise, respectively, falling within the jurisdiction of Auranga…

M/S. K.K. Patel Finance Ltd., Kolkata vs. DCIT, Circle - 11(1), Kolkata

Appeals are dismissed for statistical purposes as not maintainable

ITA 1544/KOL/2017[2009-10]Status: DisposedITAT Kolkata13 Jul 2023AY 2009-10

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri Vijay Kumar, Addl. CIT, Sr. D/R
Section 250Section 255

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1384 & 1348/Kol/2017 Assessment Years: 2008-09 & 2010-11 DCIT, Circle-11(1), Kolkata M/s. K.K. Patel Finance Ltd. Vs H-893, Old Housing Board Colony J.S. Public School Muena (M.P.) [PAN: AABCK4282G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 1544/Kol/2017 Assessment Years: 2009-10 M/s. K.K. Patel Finance Ltd. DCIT, Circle-11(1), Kolkata H-893, Old Housing Board Colony Vs J.S. Public School Muena (M.P.) [P…

DCIT, Circle - 11(1), Kolkata vs. M/S. K.K. Patel Finance Ltd., Kolkata

Appeals are dismissed for statistical purposes as not maintainable

ITA 1384/KOL/2017[2008-09]Status: DisposedITAT Kolkata13 Jul 2023AY 2008-09

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri Vijay Kumar, Addl. CIT, Sr. D/R
Section 250Section 255

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1384 & 1348/Kol/2017 Assessment Years: 2008-09 & 2010-11 DCIT, Circle-11(1), Kolkata M/s. K.K. Patel Finance Ltd. Vs H-893, Old Housing Board Colony J.S. Public School Muena (M.P.) [PAN: AABCK4282G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 1544/Kol/2017 Assessment Years: 2009-10 M/s. K.K. Patel Finance Ltd. DCIT, Circle-11(1), Kolkata H-893, Old Housing Board Colony Vs J.S. Public School Muena (M.P.) [P…

DCIT, Circle - 11(1), Kolkata vs. M/S. K. K. Patel Finance Ltd., Indore

Appeals are dismissed for statistical purposes as not maintainable

ITA 1348/KOL/2017[2010-11]Status: DisposedITAT Kolkata13 Jul 2023AY 2010-11

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri A.K. Tibrewal, FCAFor Respondent: Shri Vijay Kumar, Addl. CIT, Sr. D/R
Section 250Section 255

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1384 & 1348/Kol/2017 Assessment Years: 2008-09 & 2010-11 DCIT, Circle-11(1), Kolkata M/s. K.K. Patel Finance Ltd. Vs H-893, Old Housing Board Colony J.S. Public School Muena (M.P.) [PAN: AABCK4282G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 1544/Kol/2017 Assessment Years: 2009-10 M/s. K.K. Patel Finance Ltd. DCIT, Circle-11(1), Kolkata H-893, Old Housing Board Colony Vs J.S. Public School Muena (M.P.) [P…

Capgemini Technology Services India Ltd, (Successor to Capgemini India Pvt Ltd), Navi Mumbai vs. Assistant Commissioner of Income-Tax, Circle - 11, Pune

Appeal is dismissed in above terms

ITA 294/PUN/2018[2012-13]Status: DisposedITAT Pune04 Jul 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri M.P. Lohia &For Respondent: Shri Shishir Srivastava
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.No.294/PUN./2018 Assessment Year 2012-2013 Capgemini Technology The ACIT, Circle-11, Services India Limited, Airoli Knowledge Park, Room No.212, 2nd Floor, Plot No.IT-1, IT-2, IT-1/PT, vs., PMT Commercial Building, TTC Industrial Area, Thane- Belapur Road, Airoli, Shanker Seth Road, Navi Mumbai – 400 708 Swargate, Pune. Maharashtra. PAN AABCM4573E PIN – 411 037. [Erstwhile PAN AAACK2632B] (Appellant) (Respondent) For Assessee : Shri M.P. Lohia & Shri Nikhil Ti…

Mikuni India Pvt. Ltd., Delhi vs. Circle-1, Alwar

The appeal is dismissed

ITA 87/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Jun 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 Mikuni India Pvt. Ltd., Vs. National e-Assessment SP2 19(A)-20 & 21(A), Centre, New Industrial Complex, Delhi Neemrana, Behror, Alwar, Rajasthan PAN :AAFCM7409R (Appellant) (Respondent) Appellant by Sh. Varun Goel, CA Respondent by Ms. Mrinal Kumar Dass, Sr. DR Date of hearing 09.06.2023 Date of pronouncement 16.06.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appeal of the assessee challenges the final assessment order dated 27.10.2021 passe…

Addl.CIT, Special Range-7, New Delhi vs. Panalpina World Transport (I) P.Ltd, New Delhi

The appeals are dismissed

ITA 2380/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Mar 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11 M/S. Panalpine World Vs. Addl. Cit, Transport India Pvt. Ltd., Special Range-7, 5Th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon Pan :Aaacp7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. Cit, Vs. M/S. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi Pan :Aaacp7676A (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Panalpine World Vs. Addl. CIT, Transport India Pvt. Ltd., Special Range-7, 5th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon PAN :AAACP7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. CIT, Vs. M/s. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi PAN :AAACP7676A (Appellant) (Respondent) Assessee by Sh. Harpreet Singh Aj…

Panalpina World Transport India Pvt. Ltd., Gurgaon vs. Addl.CIT, Special Range-7, New Delhi

The appeals are dismissed

ITA 2168/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Mar 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11 M/S. Panalpine World Vs. Addl. Cit, Transport India Pvt. Ltd., Special Range-7, 5Th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon Pan :Aaacp7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. Cit, Vs. M/S. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi Pan :Aaacp7676A (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Panalpine World Vs. Addl. CIT, Transport India Pvt. Ltd., Special Range-7, 5th Floor, Orchid Business New Delhi Park, Sector-48, Sohna Road, Gurgaon PAN :AAACP7676A (Appellant) (Respondent) With Assessment Year: 2010-11 Addl. CIT, Vs. M/s. Panalpine World Special Range-7, Transport (India) Pvt. Ltd., New Delhi Plot No. 227/2, Dhulsiras, Dwarka, Sector-24, New Delhi PAN :AAACP7676A (Appellant) (Respondent) Assessee by Sh. Harpreet Singh Aj…

Abb Switzerland Ltd., Bangalore vs. DCIT( International Taxation), Circle 1(1), Bangalore

ITA 6115/MUM/2019[2014-15]Status: DisposedITAT Mumbai01 Feb 2023AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6115/Mum/2019 (ननधधारणवर्ा / Assessment Year: 2014-15) Dcit(Intl. Tax.) Cirle- Abb Switzerland Limited (In 1(1), The Case Of Erstwhile Abb Technology Limited, Since Merged) R. No. 441, 4Th Floor, बनाम/ C/O- Abb India Ltd. Bmtc Building 80 Feet World Trade Centre, Brigade Vs. Road, Koramangala, Gateway No. 26/1, Dr. Bangalore, Rajkumar Road, Malleshwarm Karnataka-560095 West Bangalore-560055 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aacca9979R (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Nikhil Tiwari, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Soumendu Kumar Dash, Ld. Dr सुनवधईकीतधरीख/ : 01.02.2023 Date Of Hearing घोर्णधकीतधरीख / : 01.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 29.03.2019, Passed By Ld. Cit(A)-12

For Appellant: Shri Nikhil Tiwari, Ld. ARFor Respondent: Shri Soumendu Kumar
Section 127Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6115/Mum/2019 (ननधधारणवर्ा / Assessment Year: 2014-15) DCIT(Intl. Tax.) Cirle- ABB Switzerland Limited (in 1(1), the case of erstwhile ABB Technology Limited, since merged) R. No. 441, 4th floor, बनाम/ C/o- ABB India Ltd. BMTC Building 80 Feet World Trade Centre, Brigade Vs. Road, Koramangala, Gateway No. 26/1, Dr. Bangalore, Rajkumar Road, Malleshwarm Karnataka-560095 West Bangalore-560055 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AACCA9979R (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अ…

Commissioner of Income Tax (International Taxation)-2 vs. M/S Posco Engineering and Construction Company

ITA - 553 / 2022HC Delhi21 Dec 2022

…$~29 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 552/2022 ITA 553/2022 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel. versus POSCO ENGINEERING AND CONSTRUCTION COMPANY ..... Respondent Through: Dr Shashwat Bajpai with Mr Akshay Anurag and Ms Sanjana Sachdev, Advocates. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MS JUSTICE TARA VITASTA GANJU O R D E R % 21.12.2022 [Physical Hearin…

Commissioner of Income Tax (International Taxation)-2 vs. Posco Engineering and Construction Company

ITA - 552 / 2022HC Delhi21 Dec 2022

…$~29 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 552/2022 ITA 553/2022 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel. versus POSCO ENGINEERING AND CONSTRUCTION COMPANY ..... Respondent Through: Dr Shashwat Bajpai with Mr Akshay Anurag and Ms Sanjana Sachdev, Advocates. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MS JUSTICE TARA VITASTA GANJU O R D E R % 21.12.2022 [Physical Hearin…

Pr. Commissioner of Income Tax vs. Ms. Zf Steering Gear India Ltd

ITA - 490 / 2022HC Delhi28 Nov 2022

Bench: The Jurisdictional High Court. 2. In This Behalf, Learned Counsel Appearing On Behalf Of The Appellant/

…ortal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:14:16 revenue has placed reliance on the judgment of the Supreme Court rendered in Pr. Commissioner of Income Tax-I, Chandigarh vs. ABC Papers Ltd., 2022 SCC OnLine SC 1036. 3. The appeal is, accordingly, dismissed as withdrawn, with liberty to approach the jurisdictional High Court as per law. 4. For this purpose, eight weeks are granted to the appellant/revenue. RAJIV SHAKDHER, J TARA VITASTA GANJU, J NOVEMBER 28, 2022 nn Click here to check corrigendum, if any…

Pr. Commissioner of Income Tax, Bengaluru - 1, Bengaluru vs. M/S Suprajit Engineering Ltd (Previously Known As M/S Phoenix Lamps Ltd)

ITA - 460 / 2022HC Delhi17 Nov 2022
Section 127

…007 for the Assessment Year 2003-04. Learned counsel for the Appellant admits that the Assessing Officer, who has passed the assessment order is based in Noida (U.P.). The Supreme Court in Pr. Commissioner of Income Tax – I, Chandigarh vs. ABC Papers Limited, 2022 SCC OnLine SC 1036 has held as under:- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/03/2026 at 00:26:17 “38. In conclusion, we hold that appeals against every decision of the ITAT shall lie onl…

The Pr Commissioner of Income Tax vs. M/S Phoenix Lamps Ltd

Appeal is disposed of reserving

ITA/343/2022HC Karnataka31 Oct 2022

Bench: The Jurisdictional High Court. No Costs.

Section 260

…- 1 - ITA No. 343 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO. 343 OF 2022 BETWEEN: 1. THE PR COMMISSIONER OF INCOME TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, NOIDA PRESENT ADDRESS DCIT, CIRCLE - 6(1)(1) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BENGALURU - 560 095.…