PCIT v. Sterling Oil Resources Ltd.

171 Taxmann.com 581High Court2025#19494 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 144C(13)Section 143(3)Section 144C(5)Section 153Section 144BSection 144CSection 153BSection 154
Read the full judgment

Issues it is cited on

section 144c(5)section 92ca(3)section 153bsection 144c(13)section 92casection 144cfinal assessment ordersection 153section 15section 144transferprescribed

Judgments citing PCIT v. Sterling Oil Resources Ltd.

Express Freight Railway Consortium, New Delhi vs. Deputy Commissioner of Income Tax Circle 28(1), New Delhi

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 3120/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2021-22 Express Freight Railway Vs. Dcit Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/O Ircon International Limited Saket South Delhi, New Delhi Pan No. Aabae0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, Cit (Dr)

Section 144Section 144CSection 144C(13)Section 153Section 153BSection 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year 2021-22 Express Freight Railway Vs. DCIT Consortium Circle – 28 (1) Room No.22, C4 District New Delhi Centre C/o IRCON International Limited Saket South Delhi, New Delhi PAN No. AABAE0055F Appellant Respondent Appellant Sh. Parshant Merharchandani, Advocate Ms. Kanika Jain, Advocate Respondent Sh. Dharm Veer Singh, CIT (DR) Date of Hearing 11.12.2025 Date of Pronouncement 28.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee aga…

Corteva Agriscience Seeds Pvt Ltd Tax (Formerly Known As Phi Seeds Pvt Ltd.), Telangana vs. ACIT, Circle 19(1), New Delhi

In the result, assessee’s appeal in ITA No

ITA 2575/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Dec 2025AY 2018-19

Bench: Ms. Madhumita Roy & Smt. Renu Jauhriassessment Year: 2018-19

Section 143(3)Section 144Section 144CSection 144C(13)Section 144C(5)Section 153Section 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Corteva Agriscience Seeds Pvt. Ltd., Vs ACIT, Circle-19(1), Plot No. 17, 8th Floor, New Delhi. Unit B and 12th Floor, Software Units Layout Survey No. 64/2, Madhapur, Serilingampali, Ranga Reddy, Telangana-500081. PAN: AACCP 3920 F APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. Adv. Sh. Aditya Vohra, Adv. Sh. Arpit Goyal, Adv. Ms. Mansha Bhalla, CA & Sh. Sandeep Bansal CA(Virtual) Department represented by Sh. S.K. Jadhav,…

Luminous Power Technologies Private Ltd., New Delhi vs. DCIT, Circle-13(1), Delhi

In the result Appeals of the Assessee in ITA Nos

ITA 1594/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Dec 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 154Section 92C

…1 ITA Nos. 1593 & 1594/Del/2022 Luminous Power Technologies Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 1593/DEL/2022 (A.Y 2017-18) I.T.A. No. 1594/DEL/2022 (A.Y 2018-19) Luminous Power Technologies Vs Deputy Director of Income Private Ltd. C-56, Mayapuri Tax, Industrial Area, Phase-II, New Circle 13(1), New Delhi Delhi-110064PAN: AAACS3561K Appellant Respondent Assessee by Sh. Ajay Vohra, Sr. Adv & Ms.Soumya Jain, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date…

Luminous Power Technologies Private Ltd., New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result Appeals of the Assessee in ITA Nos

ITA 1593/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Brajesh Kumar Singh

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 154Section 92C

…1 ITA Nos. 1593 & 1594/Del/2022 Luminous Power Technologies Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH:“H” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 1593/DEL/2022 (A.Y 2017-18) I.T.A. No. 1594/DEL/2022 (A.Y 2018-19) Luminous Power Technologies Vs Deputy Director of Income Private Ltd. C-56, Mayapuri Tax, Industrial Area, Phase-II, New Circle 13(1), New Delhi Delhi-110064PAN: AAACS3561K Appellant Respondent Assessee by Sh. Ajay Vohra, Sr. Adv & Ms.Soumya Jain, CA Revenue by Sh. S. K. Jadhav, CIT- DR Date…

PCIT v. Sterling Oil Resources Ltd. (171 Taxmann.com 581) — Cited in 4 Judgments | BharatTax