PCIT v. Delhi Airport Metro Express Pvt. Ltd.

99 Taxmann.com 382High Court2018#11905 most cited
9

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 143(3)Section 263Section 142(1)Section 14ASection 37(1)Section 40(ii)Section 41(1)Section 43(5)

Issues it is cited on

section 263(1)erroneous and prejudicialsection 263section 26section 142(1)section 143(3)indiatotal incomepersoncompanydocumentinterest

Judgments citing PCIT v. Delhi Airport Metro Express Pvt. Ltd.

M/S. KOLTE-PATIL INTEGRATED TOWNSHIPS LIMITED,PUNE vs. PCIT - 4, PUNE

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

ITA 1030/PUN/2025[2020-21]Status: DisposedITAT Pune30 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 143(1)Section 143(3)Section 263Section 3Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 M/s. Kolte Patil Integrated PCIT, Pune – 4 Townships Limited Survey No.74, Marunji, Hinjewadi- Vs. Marunji, Kasarsai Road, Tal Mulshi, Pune – 411057 PAN: AABCI5807K (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 18-08-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 11.03.2025 passed u…

GURU KRIPA ASSOCIATES,BAREILLY vs. PR. CIT, , BAREILLY

In the result, the appeal of the assessee stands dismissed

ITA 97/LKW/2022[2017-18]Status: DisposedITAT Lucknow14 Aug 2025AY 2017-18
Section 143(3)Section 263

…{ "clean_text": "I.T.A. No.97/Lkw/2022\n Assessment Year: 2017-18\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'A', LUCKNOW\n\nBEFORE SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\n\nI.T.A. No.97/Lkw/2022\n Assessment Year: 2017-18\n\nM/s Guru Kripa Associates\n200A, Mecnair Road,\nPrem Nagar, Bareilly.\nPAN:AAHFG0261G\n(Appellant)\n\nAppellant by\n\nShri P. K. Kapoor, C.A.\n\nVs.\n\nPr. C.I.T.,\nBareilly.\n(Respondent)\n\nRespondent by\n\nShri R. K. Agarwal, CIT (D.R.)\n\nORDER\n\nPER ANADEE NATH MISSHRA:A.M.\n\n(A) This appeal has been filed by the assessee for as…

GRAPHITE INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

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

ITA 1014/KOL/2019[2013-14]Status: DisposedITAT Kolkata25 Mar 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115JSection 142(1)Section 143(3)Section 263Section 37(1)Section 48

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1014/Kol/2019 Assessment Year: 2013-14 Graphite India Ltd. Vs. PCIT-4, Kolkata (PAN: AAACC 0457 C) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 13.02.2025 क" "त"थ Date of Pronouncement/ 25.03.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Soumen Adak, CA "नधा"रती क" ओर से For the revenue / राज"व Shri Subhendu Datta,…

RIVET ELECTRICAL PVT LTD,FARIDABAD vs. PR. CIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 6225/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Nov 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., Vs Pr.Cit, Ff-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. Pan-Aafcr8803C Appellant Respondent Appellant By Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 15.11.2022

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., vs Pr.CIT, FF-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. PAN-AAFCR8803C APPELLANT RESPONDENT Appellant by Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent by Shri Anuj Garg, Sr.DR Date of Hearing 12.10.2022 Date of Pronouncement 15.11.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the Assess…

RELIABLE SERVICES PVT LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is allowed

ITA 25/PAT/2022[2017-18]Status: DisposedITAT Patna09 Nov 2022AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz)& Shri Rajesh Kumar]

Section 143(3)Section 194HSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA VIRTUAL HEARING AT KOLKATA "ी राजपाल यादव,उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajpal Yadav, Vice-President (KZ)& Shri Rajesh Kumar, Accountant Member] I.T.A. No. 25/Pat/2022 Assessment Year: 2017-18 Reliable Services Pvt. Ltd. Vs. PCIT, Patna-1, Patna (PAN: AADCR 0245 C) Appellant / (अपीलाथ!) Respondent / ("#यथ!) 21.09.2022 Date of Hearing / सुनवाई क& 'त(थ Date of Pronouncement / 09.11.2022 आदेश उ*घोषणा क& 'त(थ For the Appellant / Puja Somani, Advocate 'नधा/0रती क& ओर से For the Respondent / Shri Sanjay Mukherjee, CITD…

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18
For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

AXIS BANK FOUNDATION ,MUMBAI vs. CIT (EXEMPTION), MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 1285/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Axis Bank Foundation V. Cit (Exemptions) 2Nd Floor, Axis House Room No. 617, 6Th Floor Pandurang Budhkar Marg Piramal Chamber, Lal Baug Worli, Mumbai - 400018 Parel, Mumbai - 400012 Pan: Aaatu2526R (Appellant) (Respondent) Assessee By : Shri Soumen Adak & Shri Nitin Agarwal Department By : Ms. Shailaja Rai

For Appellant: Shri Soumen Adak &For Respondent: Ms. Shailaja Rai
Section 11Section 11(1)(a)Section 12ASection 143(3)Section 263Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Axis Bank Foundation v. CIT (Exemptions) 2nd Floor, Axis House Room No. 617, 6th Floor Pandurang Budhkar Marg Piramal Chamber, Lal Baug Worli, Mumbai - 400018 Parel, Mumbai - 400012 PAN: AAATU2526R (Appellant) (Respondent) Assessee by : Shri Soumen Adak & Shri Nitin Agarwal Department by : Ms. Shailaja Rai Date of Hearing : 07.06.2022 Date of Pronouncement : 28.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assess…

MAYUR KHARA,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, Both the appeals of above mentioned assessee’s are allowed

ITA 64/NAG/2021[2016-17]Status: DisposedITAT Nagpur28 Jun 2022AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2016-17 Shri Mayur Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8868 P Appellant Respondent Assessee By: Shri Mahavir Atal, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Above Mentioned Assessees Against Two Different Orders Passed U/S 263 Of The Act By The Ld. Pr.Cit, Nagpur- 2 Dated 17-02-2017 & 16-02-20217 For The Assessment Year 2016-17 Respectively. The Grounds Of Raised By The Above Mentioned Assessees Are As Under:-

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2016-17 Shri Mayur Khara Vs. The PCIT Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) PAN No.:ABWPK 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The PCIT Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) PAN No.:ABWPK 8868 P Appellant Respondent Assessee by: Shri Mahavir Atal, CA Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 28 /06 /2022 ORDER PER: SANDEEP GOSAIN, J.M. Both these appeals have been filed by t…

ARIHANT TECHNOLOGY PVT LTD,NEW DELHI vs. PR. CIT, NEW DELHI

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

ITA 5473/DEL/2019[2009-10]Status: DisposedITAT Delhi03 Mar 2020AY 2009-10

Bench: Sh. R. K. Panda & Sh. K. N. Charyassessment Year: 2009-10 Arihant Technology Pvt. Ltd. Vs. Pr. Cit Wz-284B, Lane-11, Lajwanti New Delhi Garden, New Delhi Pan No. Aadca6471D (Appellant) (Respondent)

Section 131Section 133Section 142Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER Assessment Year: 2009-10 Arihant Technology Pvt. Ltd. Vs. Pr. CIT WZ-284B, Lane-11, Lajwanti New Delhi Garden, New Delhi PAN No. AADCA6471D (APPELLANT) (RESPONDENT) Appellant by Sh. Ranjan Chopra, Advocate Respondent by Sh. S. S. Rana, CIT DR Date of hearing: 17/12/2019 Date of Pronouncement: 03/03/2020 ORDER PER R.K PANDA, AM: This appeal filed by the assessee is directed against the order dated 22.03.2019 passed u/s.263 of the IT Act for the A.Y.2009-10. 2. Facts…

PCIT v. Delhi Airport Metro Express Pvt. Ltd. (99 Taxmann.com 382) — Cited in 9 Judgments | BharatTax