PCIT v. DSC Ltd.

153 Taxmann.com 535High Court2023#22748 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 40A(2)(a)

Issues it is cited on

reopening of assessment section 148 section 147 section 14 section 143(3)

Judgments citing PCIT v. DSC Ltd.

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, the appeal of the revenue stands dismissed as above

ITA 3130/DEL/2011[2003-04]Status: DisposedITAT Delhi30 May 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3130/Del./2011, A.Y. 2003-04 Deputy Commissioner of M/s. Sahara One Media & Income Tax, Entertainment Ltd. Central Circle-6, Vs. (Formerly known as Sahara ARA Centre, India Mass Communication Jhandewalan Extn., Ltd.), Sahara India Point, New Delhi CST 40-44, S V Road, Goregaon, Mumbai. PAN: AAACP3047R (Appellant) (Respondent) Appellant by Mr. Javed Akhtar, CIT(DR) Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Kunal Pandey, CA Date of Hearing 04/03/2…

Shanker Lal, Delhi vs. Income Tax Officer, Ward 36(1) Delhi, Delhi

In the result, the appeal of the assessee is allowed

ITA 3808/DEL/2024[2012-13]Status: DisposedITAT Delhi02 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kedia[Assessment Year : 2012-13] Shanker Lal Vs Ito C/O-Sumer Garg & Co. Ward-36(1) 501A, Itl Northex Tower Delhi. A-09, Netaji Subhash Place Pitampura, Delhi-110034 Pan-Abgpl9915J Appellant Respondent Appellant By Shri S.C.Garg, Ca Respondent By Shri Sahil Kumar Bansal, Sr.Dr Date Of Hearing 17.03.2025 Date Of Pronouncement 02.05.2025 Order

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2012-13] Shanker Lal vs ITO C/o-Sumer Garg & Co. Ward-36(1) 501A, ITL Northex Tower Delhi. A-09, Netaji Subhash Place Pitampura, Delhi-110034 PAN-ABGPL9915J APPELLANT RESPONDENT Appellant by Shri S.C.Garg, CA Respondent by Shri Sahil Kumar Bansal, Sr.DR Date of Hearing 17.03.2025 Date of Pronouncement 02.05.2025 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the assessee seeking to assail the First A…

Gandhinagar District Co.Op.Milk Producers Union Limited, Gandhinagar vs. The ACIT, Circle Gandhinaga, Gandhinagar

In the result, appeal of the assessee is allowed

ITA 512/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. DArsi Suman Ratnam, CIT D.R. & Shri

Section 139(1)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.512/Ahd/2023 (Assessment Year: 2014-15) Gandhinagar District Co. Op. Milk Vs. Assistant Commissioner of Producers Union Limited, Income Tax, K Road, GIDC Electronics Estate, Circle, Gandhinagar Sector-25, Gandhinagar, Gujarat-382011 Gujarat-382024 [PAN No.AAAJG1061B] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate & Shri Primalsinh B. Parmar, A.R. Respondent by: Dr. DArsi Suman Ratnam, CIT D.R. & Shri Sushil Kumar Katiar, Sr. D…