Pr.CIT v. Pioneer Tour Planner (P.) Ltd.

465 ITR 356High Court2024#1499 most cited

What is Pr.CIT v. Pioneer Tour Planner (P.) Ltd. authority for?

The Delhi High Court, in the case of Pr.CIT vs. Pioneer Tour Planner (P.) Ltd., held a similar view to that of the Supreme Court in Pr.CIT vs. Anuj Bansal, which dismissed the Revenue's appeal.

76

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. · Pr.CIT vs. Anuj Bansal · Delhi High Court · Supreme Court · Revenue appeal dismissed · section 148

Also reported as

160 Taxmann.com 652

Sections most often in play

Section 148Section 147Section 151Section 143(3)Section 1961Section 153ASection 153DSection 263

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 141section 282a(1)section 245csection 148a(c)section 194lasection 2(9)settlement applicationsection 151(2)

Judgments citing Pr.CIT v. Pioneer Tour Planner (P.) Ltd.

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). (J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 161 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. L…

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…2011-12 to 13-14 81 been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). (J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 82 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Asses…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…2011-12 to 13-14 81 been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). (J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 82 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Asses…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…2011-12 to 13-14 81 been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). (J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 82 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Asses…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…2011-12 to 13-14 81 been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). (J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 82 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Asses…

ACIT, CC- 15, New Delhi vs. Saloni Narang, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1496/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2012-13] Asst. Commissioner Of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, Ara Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 Pan-Aafpn2692C Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 27.10.2025

Section 132Section 143(3)Section 153Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2012-13] Asst. Commissioner of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, ARA Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 PAN-AAFPN2692C Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by Ms. Rajinder Kaur, CIT-DR Date of Hearing 31.07.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been pref…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2309/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…the law had been met. In short, the machinery under Section 151 completely failed” 11.6 Hon’ble Delhi High Court decision in case of The Pr. Commissioner of Income Tax-7 vs. Pioneer Town Planners Pvt. Ltd. order dated 20 February 2024 in ITA 91/2019] u/s151 (465 ITR 356), is also relied by ld. Counsel for the same proposition that approval should not show non application of mind. As in this case where the copy of approval in PB at Page. No. 40 shows in remark Column, approval is granted by mere words “Approved”. 12. Based upon the aforesaid discussion, we are of the considered view that the ld. AR has successful…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 13, Delhi

ITA 2308/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…the law had been met. In short, the machinery under Section 151 completely failed” 11.6 Hon’ble Delhi High Court decision in case of The Pr. Commissioner of Income Tax-7 vs. Pioneer Town Planners Pvt. Ltd. order dated 20 February 2024 in ITA 91/2019] u/s151 (465 ITR 356), is also relied by ld. Counsel for the same proposition that approval should not show non application of mind. As in this case where the copy of approval in PB at Page. No. 40 shows in remark Column, approval is granted by mere words “Approved”. 12. Based upon the aforesaid discussion, we are of the considered view that the ld. AR has successful…

Deepak Agarwal, Delhi vs. DCIT, Central Circle-25, Delhi

ITA 2306/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…the law had been met. In short, the machinery under Section 151 completely failed” 11.6 Hon’ble Delhi High Court decision in case of The Pr. Commissioner of Income Tax-7 vs. Pioneer Town Planners Pvt. Ltd. order dated 20 February 2024 in ITA 91/2019] u/s151 (465 ITR 356), is also relied by ld. Counsel for the same proposition that approval should not show non application of mind. As in this case where the copy of approval in PB at Page. No. 40 shows in remark Column, approval is granted by mere words “Approved”. 12. Based upon the aforesaid discussion, we are of the considered view that the ld. AR has successful…

Deepak Agarwal, Delhi vs. DCIT, Central Circle- 25, Delhi

ITA 2305/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…the law had been met. In short, the machinery under Section 151 completely failed” 11.6 Hon’ble Delhi High Court decision in case of The Pr. Commissioner of Income Tax-7 vs. Pioneer Town Planners Pvt. Ltd. order dated 20 February 2024 in ITA 91/2019] u/s151 (465 ITR 356), is also relied by ld. Counsel for the same proposition that approval should not show non application of mind. As in this case where the copy of approval in PB at Page. No. 40 shows in remark Column, approval is granted by mere words “Approved”. 12. Based upon the aforesaid discussion, we are of the considered view that the ld. AR has successful…

Narendra Kachrulal Abad, Jalna vs. Income-Tax Officer, Ward - 1, Jalna

In the result, appeal of the assessee partly allowed

ITA 866/PUN/2019[2009-10]Status: DisposedITAT Pune06 Oct 2025AY 2009-10

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.866/Pun/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, S Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. Pan: Acspa9531C Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 06/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)-1, Aurangabadpassed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2009-10 Dated 30.03.2019, Emanating From Order U/S.143(3) R.W.S 147Of The Income Tax Act, 1961, Dated 03.11.2017. The Assessee Has Raised The Following Concise Grounds Of Appeal :

Section 143(3)Section 148Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.866/PUN/2019 निर्धारण वषा / Assessment Year: 2009-10 Shri Narendra Kachrulal Abad, V The Income Tax Officer, Abad House, Nal Galli, s Ward-1, Jalna. Kadrabad, Jalna – 431203. Maharashtra. PAN: ACSPA9531C Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan – AR Revenue by Shri Arvind Renge –Addl.CIT(DR) Date of hearing 28/07/2025 Date of pronouncement 06/10/2025 आदेश/ ORDER PER…

Jeevan Jyoti Infrastructure Company Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Minto Colonizers Private Limited, Allahabad vs. DCIT Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Deputy Commissioner of Income Tax, Allahabad vs. Navjeevan Pediatrics Private Limited, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Deputy Commissioner of Income Tax (Central Circle), Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Deputy Commissioner of Income Tax, Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Deputy Commissioner of Income Tax(Central Circle), Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…Delhi High Court has been dismissed by Hon'ble Supreme Court in Pr.CIT vs. Anuj Bansal 165 taxmann.com 3 (SC). Similar view has also been taken by Hon'ble Delhi High Court in the cases reported at Pr.CIT vs. Pioneer Tour Planner (P.) Ltd. 160 taxmann.com 652/ 465 ITR 356 (Delhi) and in Pr.CIT vs. MDLR Hotels (P.) Ltd. 166 taxmann.com 327 (Delhi). J.1.4) In the case of Pr.CIT vs. Subodh Agarwal [2023] 149 taxmann.com 373 (Allahabad High Court); Hon'ble Allahabad High Court held as under: 181 (J.1.5) We are also cognizant of the order of Lucknow Bench of ITAT in the case of Standard Frozen Foods Exports Pvt. Lt…