PCIT v. PEC Ltd.

451 ITR 136High Court#11704 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 14ASection 37(1)Section 36(1)(viia)(c)Section 36(1)(viii)Section 1961Section 8DSection 135Section 132

Issues it is cited on

section 36(1)(viia)(c)section 36(1)(viii)section 135csr expenditureinfrastructure facilityeligible businessdisallowance u/s 14adisallowance under section 14arevenue expendituresection 37(1)section 37section 14a

Judgments citing PCIT v. PEC Ltd.

HUDCO LTD. (HOUSING & URBAN DEVELOPMENT CORPORATION LTD),NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-4, NEW DELHI

The appeal of the assessee is partly allowed for statistical

ITA 7218/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3305/DEL/2017 [A.Y. 2012-13] ITA No. 1954/DEL/2018 [A.Y. 2014-15] ITA No. 7218/DEL/2018 [A.Y. 2015-16] M/s Housing & Urban Dev. Corpn Ltd Vs. The Dy. C.I.T HUDCO Bhawan, Lodhi Road, Circle – 112) New Delhi New Delhi PAN – AAACH 0632 A ITA No. 3704/DEL/2017 [A.Y. 2012-13] ITA No. 2063/DEL/2018 [A.Y. 2014-15] ITA No. 6829/DEL/2018 [A.Y. 2015-16] The Addl. C.I.T Vs. M/s Housing & Urban Dev. Corpn Ltd Special Range-4 HUDCO Bhawan, Lodhi Road, New…

ADDL. CIT, SPECIAL RANGE-4, NEW DELHI vs. HUDCO LTD. (HOUSING & URBAN DEVELOPMENT CORPORATION LTD), NEW DELHI

The appeal of the assessee is partly allowed for statistical

ITA 6829/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3305/DEL/2017 [A.Y. 2012-13] ITA No. 1954/DEL/2018 [A.Y. 2014-15] ITA No. 7218/DEL/2018 [A.Y. 2015-16] M/s Housing & Urban Dev. Corpn Ltd Vs. The Dy. C.I.T HUDCO Bhawan, Lodhi Road, Circle – 112) New Delhi New Delhi PAN – AAACH 0632 A ITA No. 3704/DEL/2017 [A.Y. 2012-13] ITA No. 2063/DEL/2018 [A.Y. 2014-15] ITA No. 6829/DEL/2018 [A.Y. 2015-16] The Addl. C.I.T Vs. M/s Housing & Urban Dev. Corpn Ltd Special Range-4 HUDCO Bhawan, Lodhi Road, New…

ADDL. CIT, SPECIAL RANGE- 4 , NEW DELHI vs. HUDCO LTD., NEW DELHI

The appeal of the assessee is partly allowed for statistical

ITA 2063/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3305/DEL/2017 [A.Y. 2012-13] ITA No. 1954/DEL/2018 [A.Y. 2014-15] ITA No. 7218/DEL/2018 [A.Y. 2015-16] M/s Housing & Urban Dev. Corpn Ltd Vs. The Dy. C.I.T HUDCO Bhawan, Lodhi Road, Circle – 112) New Delhi New Delhi PAN – AAACH 0632 A ITA No. 3704/DEL/2017 [A.Y. 2012-13] ITA No. 2063/DEL/2018 [A.Y. 2014-15] ITA No. 6829/DEL/2018 [A.Y. 2015-16] The Addl. C.I.T Vs. M/s Housing & Urban Dev. Corpn Ltd Special Range-4 HUDCO Bhawan, Lodhi Road, New…

HOUSING & URBAN DEVELOPMENT CORPORATION LTD,NEW DELHI vs. ADDL. CIT, RANGE-4, NEW DELHI

The appeal of the assessee is partly allowed for statistical

ITA 1954/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3305/DEL/2017 [A.Y. 2012-13] ITA No. 1954/DEL/2018 [A.Y. 2014-15] ITA No. 7218/DEL/2018 [A.Y. 2015-16] M/s Housing & Urban Dev. Corpn Ltd Vs. The Dy. C.I.T HUDCO Bhawan, Lodhi Road, Circle – 112) New Delhi New Delhi PAN – AAACH 0632 A ITA No. 3704/DEL/2017 [A.Y. 2012-13] ITA No. 2063/DEL/2018 [A.Y. 2014-15] ITA No. 6829/DEL/2018 [A.Y. 2015-16] The Addl. C.I.T Vs. M/s Housing & Urban Dev. Corpn Ltd Special Range-4 HUDCO Bhawan, Lodhi Road, New…

ADDL. CIT, NEW DELHI vs. M/S. HUDCO LTD., NEW DELHI

The appeal of the assessee is partly allowed for statistical

ITA 3704/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3305/DEL/2017 [A.Y. 2012-13] ITA No. 1954/DEL/2018 [A.Y. 2014-15] ITA No. 7218/DEL/2018 [A.Y. 2015-16] M/s Housing & Urban Dev. Corpn Ltd Vs. The Dy. C.I.T HUDCO Bhawan, Lodhi Road, Circle – 112) New Delhi New Delhi PAN – AAACH 0632 A ITA No. 3704/DEL/2017 [A.Y. 2012-13] ITA No. 2063/DEL/2018 [A.Y. 2014-15] ITA No. 6829/DEL/2018 [A.Y. 2015-16] The Addl. C.I.T Vs. M/s Housing & Urban Dev. Corpn Ltd Special Range-4 HUDCO Bhawan, Lodhi Road, New…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed for statistical

ITA 3305/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3305/DEL/2017 [A.Y. 2012-13] ITA No. 1954/DEL/2018 [A.Y. 2014-15] ITA No. 7218/DEL/2018 [A.Y. 2015-16] M/s Housing & Urban Dev. Corpn Ltd Vs. The Dy. C.I.T HUDCO Bhawan, Lodhi Road, Circle – 112) New Delhi New Delhi PAN – AAACH 0632 A ITA No. 3704/DEL/2017 [A.Y. 2012-13] ITA No. 2063/DEL/2018 [A.Y. 2014-15] ITA No. 6829/DEL/2018 [A.Y. 2015-16] The Addl. C.I.T Vs. M/s Housing & Urban Dev. Corpn Ltd Special Range-4 HUDCO Bhawan, Lodhi Road, New…

KRISHAN KUMAR MAKRANIA PRO. M/S. MAKRANIA OIL MILL,,BHIWANI vs. DCIT CENTRAL CIRCLE-I, GURGAON

In the result, assessee’s appeal in ITA No

ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…on 148A of the Act to be conducted prior to re-opening the cases in these cases... 10. These amendments will take effect from the 1st day of April, 2023. [Clauses 69, 70 & 71] 4 Further notes on clauses to the Finance Bill 2023 in this respect as reported in 451 ITR 136 at pages 176 (St.) read as under: Clause 69 of the Bill seeks to amend section 148 of the Income-tax Act relating to issue of notice where income has escaped assessment. The said section, inter alia, provides that before making the assessment, reassessment or recomputation under section 147 of the Act, the Assessing Officer shall serve on the ass…

DCIT, NEW DELHI vs. M/S HUDCO LTD.,, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 3904/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD. (HUDCO),NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 3261/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

PCIT v. PEC Ltd. (451 ITR 136) — Cited in 9 Judgments | BharatTax