PCIT v. Rishikesh Buildcon (P.) Ltd.

147 Taxmann.com 220High Court2023#4485 most cited

What is PCIT v. Rishikesh Buildcon (P.) Ltd. authority for?

Appeals related to statutory limitation periods for penalty proceedings are decided by considering relevant High Court judgments.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Rishikesh Buildcon · statutory limitation · penalty proceedings · Section 271DA · Section 269ST · Delhi High Court · Karnataka High Court

Also reported as

451 ITR 108

Sections most often in play

Section 275(1)(c)Section 271DSection 271ESection 269SSSection 269TSection 143(3)Section 274(2)Section 153A

Issues it is cited on

section 274(2)section 275(1)(c)penalty under section 271esection 275(1)satisfaction for initiation of penaltysection 271dasection 275section 269stsection 269tsection 271epenalty under section 271dsection 271d

Judgments citing PCIT v. Rishikesh Buildcon (P.) Ltd.

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

…mpetent Officer recommending issuance of show-cause notice: (a) PCIT Vs. Mahesh Wood Products Private Limited (2017) 394 ITR 312 (Delhi) (b) PCIT Vs. JKD Capital & Finlease Ltd. (2015) 378 ITR 614 (Delhi) (c) PCIT Vs. Rishikesh Buildcon Private Limited (2023) 451 ITR 108 (Delhi) 12. With these submissions, Ld. AR prayed to quash the penalty- orders as time-barred. 13. Per contra, Ld. DR submitted that in Para 20.5 of assessment- order, there is no initiation of penalty-proceedings by AO; the AO has Page 14 of 33 Shri Vimal Todi ITA Nos. 188/Ind/2024 - AY 2012-13 merely mentioned that the provisions of section…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

ITA 2172/HYD/2025[2021-22]Status: DisposedITAT Hyderabad25 Feb 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 271DSection 274

…rd, he relied upon the decision of the Hon'ble Karnataka High Court in the case of Pr. CIT vs. K. Umesh Shetty (2025) 170 Taxmann.com 748 (Kar.) and also the decision of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Rishikesh Buildcon (P) Ltd (2023) 147 Taxmann.com 220 (Del.). The assessee had also relied upon the decision of the ITAT Hyderabad Benches in the case of M/s. Sireesha Pochareddy in ITA No.1270/Hyd/2024, dated 12/093/2025. 11. The learned Counsel for the assessee, referring to ground nos. 6, 7 and 8 of the assessee’s appeal submitted that the penalty levied under section 271DA of the Act is…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2 , HYDERABAD

ITA 2171/HYD/2025[2020-21]Status: DisposedITAT Hyderabad25 Feb 2026AY 2020-21
For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 269OSection 269SSection 271D

…rd, he relied upon the decision of the Hon'ble Karnataka High Court in the case of Pr. CIT vs. K. Umesh Shetty (2025) 170 Taxmann.com 748 (Kar.) and also the decision of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Rishikesh Buildcon (P) Ltd (2023) 147 Taxmann.com 220 (Del.). The assessee had also relied upon the decision of the ITAT Hyderabad Benches in the case of M/s. Sireesha Pochareddy in ITA No.1270/Hyd/2024, dated 12/093/2025. 11. The learned Counsel for the assessee, referring to ground nos. 6, 7 and 8 of the assessee's appeal submitted that the penalty levied under section 271DA of the Act is…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

ITA 2165/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Feb 2026AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 271DSection 274

…rd, he relied upon the decision of the Hon'ble Karnataka High Court in the case of Pr. CIT vs. K. Umesh Shetty (2025) 170 Taxmann.com 748 (Kar.) and also the decision of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Rishikesh Buildcon (P) Ltd (2023) 147 Taxmann.com 220 (Del.). The assessee had also relied upon the decision of the ITAT Hyderabad Benches in the case of M/s. Sireesha Pochareddy in ITA No.1270/Hyd/2024, dated 12/093/2025. 11. The learned Counsel for the assessee, referring to ground nos. 6, 7 and 8 of the assessee’s appeal submitted that the penalty levied under section 271DA of the Act is…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

ITA 2164/HYD/2025[2018-19]Status: DisposedITAT Hyderabad25 Feb 2026AY 2018-19
For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 269OSection 269SSection 271D

…rd, he relied upon the decision of the Hon'ble Karnataka High Court in the case of Pr. CIT vs. K. Umesh Shetty (2025) 170 Taxmann.com 748 (Kar.) and also the decision of the Hon'ble Delhi High Court in the case of Pr. CIT vs. Rishikesh Buildcon (P) Ltd (2023) 147 Taxmann.com 220 (Del.). The assessee had also relied upon the decision of the ITAT Hyderabad Benches in the case of M/s. Sireesha Pochareddy in ITA No.1270/Hyd/2024, dated 12/093/2025. 11. The learned Counsel for the assessee, referring to ground nos. 6, 7 and 8 of the assessee's appeal submitted that the penalty levied under section 271DA of the Act is…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-4,, NEW DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2926/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDL. COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 04,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2925/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2924/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2923/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2922/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2921/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2920/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2919/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2920/Del/2025 (Assessment Year : 2015-16) ITA No.2922/Del/2025 (Assessment Year : 2016-17) ITA No.2924/Del/2025 (Assessment Year : 2017-18) ITA No.2926/Del/2025 (Assessment Year : 2018-19) Sanjeev Jai Narain Aeren, vs. Addl.CIT, Aerens Estate Mall Road, Central Range 4, Kishangarh Opp PKT-D-3, Delhi. Church Road, Vasantkunj, New Delhi – 110 070. (PAN : AAGPG8854J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajeshwar Prasad Painuly, CA REVENUE BY : Shri Da…

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. SEVEN SEAS HOSPITALITY PRIVATE LIMITED , NEW DELHI

ITA 2226/DEL/2025[2019-20]Status: DisposedITAT Delhi14 Nov 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CA &For Respondent: Shri Amit Jain, CIT-DR
Section 153ASection 269SSection 271DSection 274Section 275(1)(c)Section 27I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2225 & 2226/Del/2025 Assessment Years : 2018-19 & 2019-20 ACIT, Vs. Seven Seas Hospitality Private Ltd., Central Circle-30, B-28, Lawrence Road Industrial Area, New Delhi Near Britania Chowk, Keshav Puram, North West Delhi Delhi – 110 055. PAN: AAKCS5183M (Appellant) (Respondent) Assessee by : Shri Anil Jain, CA & Shri Pritam Kumar, Advocate Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 10.09.2025 Date of Pronouncement : 14.11.2025 ORDER PER…

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. SEVEN SEAS HOSPITALITY PRIVATE LIMITED, NEW DELHI

ITA 2225/DEL/2025[2018-19]Status: DisposedITAT Delhi14 Nov 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CA &For Respondent: Shri Amit Jain, CIT-DR
Section 153ASection 269SSection 271DSection 274Section 275(1)(c)Section 27I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2225 & 2226/Del/2025 Assessment Years : 2018-19 & 2019-20 ACIT, Vs. Seven Seas Hospitality Private Ltd., Central Circle-30, B-28, Lawrence Road Industrial Area, New Delhi Near Britania Chowk, Keshav Puram, North West Delhi Delhi – 110 055. PAN: AAKCS5183M (Appellant) (Respondent) Assessee by : Shri Anil Jain, CA & Shri Pritam Kumar, Advocate Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 10.09.2025 Date of Pronouncement : 14.11.2025 ORDER PER…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22
Section 132Section 269SSection 271D

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1899/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 & Cross-Objection No.65/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 v. Jayapriya Company, No.37, Second Floor, Siva Vishnu Complex, Natesan Street, T. Nagar, Chennai-600 017. [PAN: AAHFJ 0958 M] (प्रत्यर्थी/Respondent/Cross- Objector) Mr. Bipin C.N., CIT & Ms. R. Anita, Addl…

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12

Bench: Date Of Hearing.

Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 619/Jodh/2024 Assessment Year: 2011-12 Manish Sharma Vs. The JCIT, 309, Masjid Road, Keshavpura, Central Circle, Kota. Udaipur. PAN/GIR No.: AWUPS7536B Appellant Respondent Appellant by Sh. Gopichand Saraswat, C.A. Sh. Karni Dan, Addl.CIT (Sr.DR Respondent by Date of Hearing 07/05/2025 25/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of ld. CIT (Appeals), Udaipur-2 dated…

ASST.COMMISSIONER OF INCOME TAX, BANDRA KURLA COMPLEX MUMBAI vs. DEVANG AJIT JAVERI , MUMBAI

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 4498/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Jan 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) & DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) Assessee by Shri Vinod Bindal Revenue by Shri R.R. Makwana Date of Hearing 22/01/2025 Date of Pronouncement 29/01/2025 आदेश / O R D…

DEVANG AJIT JHAVERI,MUMBAI vs. JCIT, RANGE 17(1), MUMBAI

In the result, appeal of the Revenue is dismissed on aforesaid terms

ITA 3510/MUM/2024[2011-12]Status: DisposedITAT Mumbai29 Jan 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 147Section 153CSection 269Section 269SSection 271DSection 271ESection 275Section 275(1)Section 275(1)(c)

…DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Shri Devang Ajit Jhaveri Vs. JCIT Range 17(1) 22/23, Bharatiya Bhavan Mumbai 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) & DCIT Range 17(1) Vs. Shri Devang Ajit Jhaveri Mumbai 22/23, Bharatiya Bhavan 72, N.S. Road Marine Drive Mumbai – 400 020 PAN/GIR No.AAHPJ4783G (Appellant) .. (Respondent) Assessee by Shri Vinod Bindal Revenue by Shri R.R. Makwana Date of Hearing 22/01/2025 Date of Pronouncement 29/01/2025 आदेश / O R D…

ITO , TDS WARD-75(2), NEW DELHI vs. KUSHAL INFRA PROJECT INDUSTRIES INDIA LTD., NEW DELHI

In the result, appeal filed by the Revenue is dismissed

ITA 8071/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Jan 2025AY 2010-11

Bench: Shri Vimal Kumar & Shri Naveen Chandraito, Tds Vs. M/S. Kushal Infra Project Ward – 75(2), Industries India Ltd. Aayakar Bhawn, Lakshmi 209, Uday Plaza, 16-A, Nagar, New Delhi -110 092 Uday Park, New Delhi-110 049 Pan : Aacck 3933 D (Appellant) (Respondent) Assessee By Ms. Ragini Handa, Adv. Respondent By Shri Dayainder Singh, Sidhu, Cit(Dr) Date Of Hearing 30.12.2024 Date Of Pronouncement 17.01.2025 O R D E R Per Vimal Kumar:

Section 143(3)Section 192(1)Section 2(14)Section 271CSection 271C(1)(a)Section 275(1)(c)Section 35D

…er following decisions : i. PCIT vs. Mahesh Wood Products (P.) Ltd. reported in [2017] 82 taxmann.com 39 (Delhi)- Delhi High Court ii. PCIT vs. JKD Capital & Finlease Ltd. [2015] 378 ITR 614 – Delhi High Court iii. PCIT vs. Rishikesh Buildcon (P.) Ltd. [2023] 451 ITR 108 – Delhi High Court 6.1 In the Assessment Order penalty under section 271C of the Act was initiated for non-compliance of section 192(1). Penalty levied for TDS non-compliance of contractual payments. No contractual payments in P&L account and the total expenditures debited in P&L account is Rs.5,43,78,655/-. Under clause 27(b) of Tax Audit Repor…

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