PCIT v. Sumitomo Corporation India (P) Ltd.\n

166 Taxmann.com 55High Court2024#8823 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 144C Section 144C(1)Section 153A Section 10(38)Section 132 Section 142(1)Section 143(2)

Issues it is cited on

section 150(2)section 144b(1)undisclosed foreign income and assets section 144c(15)(b)section 144c(2)section 6(1)section 144c(15)section 150(1)section 33(4)section 245d(4)section 150 section 245d

Judgments citing PCIT v. Sumitomo Corporation India (P) Ltd.\n

MPHASIS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

Appeal of the assessee is allowed on this issue and the assessment order passed is quashed

ITA 1081/BANG/2024[2010-11]Status: DisposedITAT Bangalore10 Apr 2026AY 2010-11

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year: 2010-11 Mphasis Limited, First Floor, Laurel Building, Deputy Commissioner Of Bagmane Technology Park, Cv Income Tax-Circle Vs. Raman Nagar, Karnataka 560093 4(1)(1), Bangalore Pan – Aaacb6820C Appellant Respondent : Shri. K R Vasudevan Advocate & Shri Assessee By Ankur Pd : Dr. Divya K. J - Cit Revenue By Date Of Hearing : 03-02-2026 Date Of Pronouncement : 10-04-2026

For Respondent: Shri. K R Vasudevan Advocate & Shri

Section 10ASection 254Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT & SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2010-11 Mphasis Limited, First floor, Laurel Building, Deputy Commissioner of Bagmane Technology Park, CV Income Tax-Circle Vs. Raman Nagar, Karnataka 560093 4(1)(1), Bangalore PAN – AAACB6820C APPELLANT RESPONDENT : Shri. K R Vasudevan Advocate & Shri Assessee by Ankur PD : Dr. Divya K. J - CIT Revenue by Date of Hearing : 03-02-2026 Date of Pronouncement : 10-04-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT ITA No. 1081/Bang/2024 has been fil…

SUMITOMO CORPORATION INDIA PVT LTD,DELHI vs. DCIT,CIRCLE-22(2), DELHI

In the result, the appeals of the assessee are partly allowed as indicated above and the stay application is dismissed as infructuous

ITA 4400/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Apr 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2020-21 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent It(Tp) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent

Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 154Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCONTANT MEMBER Assessment Year 2020-21 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS1887M Appellant Respondent IT(TP) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. DCIT Pvt. Ltd. Circle -22 (2) 501 & 502, 5th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 PAN No.AABCS18…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur\n| The ACIT\n| House No. 2368., Phase X, Mohali\n| Central Circle-2, Chandigarh\n| Punjab-160055\n| बंनाम\n| प्रत्यक्षती / Respondent\n| स्थायी लेखा सं./PAN NO: ALCPK6320J\n| अपीलार्थ…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh\n| Punjab-160055 | | \n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | \n| अपीलार्थी/Appellant |…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 899 To 902/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 Damandeep Kaur बनाम The ACIT House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 "ायी लेखा सं./PAN NO: ALCPK6320J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Agg…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 Tο 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT |\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh |\n| Punjab-160055 | | |\n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | |\n| अपीलार्थी/ Appell…

AVL TECHNICAL CENTRE PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-3(2), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 7705/DEL/2019[2008-09]Status: DisposedITAT Delhi11 Dec 2025AY 2008-09

Bench: Ms. Madhumita Roy & Mrs. Renu Jauhriasstt. Year: 2008-09 Avl Technical Private Limited, Vs Dcit Csc, C-9, Vasant Kunj, Central Circle-3(2) New Delhi-70 New Delhi (Appellant) (Respondent) Pan No. Aadca1470C

For Appellant: Shri Vishal Kalra, Adv. &For Respondent: Shri S.K. Jhadav, CIT( DR)

Section 133(6)Section 143(3)Section 144CSection 14ASection 254Section 92C

…ITA No. 7705_DEL_2019 AVL TECHNICAL CENTRE PVT LTD VS DCIT, CIRCLE-3(2) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & MRS. RENU JAUHRI, ACCOUNTANT MEMBER Asstt. Year: 2008-09 AVL Technical Private Limited, Vs DCIT CSC, C-9, Vasant Kunj, Central Circle-3(2) New Delhi-70 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCA1470C Assessee by : Shri Vishal Kalra, Adv. & Ms. Taranjeet Kaur, , CA Revenue by : Shri S.K. Jhadav, CIT( DR) Date of Hearing: 09.12.2025 Date of Pronouncement: 11.12.2025 ORDER Per Renu Jauhri, Accountant Member: This appeal is file…

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

ITA 303/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\n\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\n\nआयकर अपील सं. / ITA No. 301/JP/2025\nनिर्धारण वर्ष / Assessment Year : 2016-17\n\nDCIT,\nCentral Circle-01, Jaipur\n\nबनाम\nVs.\n\nSh. Vaibhav Banka\nAakarshan, Shahpura Road,\nNeem Ka Thana, Sikar\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ANAPB5274A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n\nCO. No. 02/JP/2025\n(Arisi…

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VAIBHAV BANKA, SIKAR

In the result, the appeals of the revenue stands dismissed, and the

ITA 301/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 301/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke DCIT, Sh. Vaibhav Banka Vs. Central Circle-01, Jaipur Aakarshan, Shahpura Road, Neem Ka Thana, Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANAPB5274A vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 02/JP/2025 (Arising out of ITA. No. 301/JP/2025) fu/kZkj.k o"kZ@Assessment Yea…

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, JAIPUR

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

ITA 294/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA No. 301/JP/2025\nनिर्धारण वर्ष / Assessment Year : 2016-17\nDCIT,\nCentral Circle-01, Jaipur\nबनाम\nVs.\nSh. Vaibhav Banka\nAakarshan, Shahpura Road,\nNeem Ka Thana, Sikar\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ANAPB5274A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nCO. No. 02/JP/2025\n(Arising out of ITA. No…

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue stands dismissed, and the

ITA 291/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

JANARDHAN KAPUR,HARYANA vs. ITO,WARD 29(1), DELHI

The appeal of the assessee is allowed

ITA 4754/DEL/2024[2019-20]Status: DisposedITAT Delhi09 May 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2019-20 Janardhan Kapur, Vs Ito, C/O Sanjiv Sapra & Associates Llp, Ward-29(1), Chartered Accountants, Delhi. C-763, New Friends Colony, New Delhi – 110 025. Pan: Aojpk8128G (Appellant) (Respondent) Assessee By : Shri Sanjiv Sapra, Fca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 28.04.2025 Date Of Pronouncement : 09.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 13.09.2024 Of The Commissioner Of Income-Tax (Appeals), Nfac, Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Nfac/2018-19/10092978 Arising Out Of The Appeal Before It Against The Order Dated 23.09.2021 Passed U/S 143(3) R.W.S. 144B Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Assessment Unit, Income-Tax Department (Hereinafter Referred To As The Ld. Ao). 2. On Hearing Both The Sides, We Find That Amongst Other Grounds On Merits The Assessee Has Raised Ground No.2. This Ground Was Not Raised Before The Cit(A). However, Before Us, A Separate Application Is Moved Requesting To Raise This As An Additional Ground. Considering That The Ground No. 2 Questions The Assumption Of Jurisdiction To Pass Final Assessment Order & Can Be Decided On The Basis Of Admitted Facts, The Same Is Admitted. 3. The Ground No.2 As Raised Is Reproduced Below:- “That The Order Passed By The Assessing Officer (Ao) Under Section 143(3)/144B Of The Income-Tax Act, 1961 (Act) Was Without Jurisdiction, Null & Void Since No Prior Draft Assessment Order As Required Under Section 144C(1) Was Passed & Provided To The Appellant Being A Non- Resident & “Eligible Assessee” As Per Section 144C(15)(B)(Ii) Of The Act.”

For Appellant: Shri Sanjiv Sapra, FCAFor Respondent: Shri Om Parkash, Sr. DR

Section 143(3)Section 144CSection 144C(1)Section 144C(15)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2019-20 Janardhan Kapur, Vs ITO, C/o Sanjiv Sapra & Associates LLP, Ward-29(1), Chartered Accountants, Delhi. C-763, New Friends Colony, New Delhi – 110 025. PAN: AOJPK8128G (Appellant) (Respondent) Assessee by : Shri Sanjiv Sapra, FCA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.04.2025 Date of Pronouncement : 09.05.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 13.09.2024 of…