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.

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 39/ALLD/2019[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 38/ALLD/2019[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…

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 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

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 36/ALLD/2019[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…

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 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

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 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

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 Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, 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 337/ALLD/2018[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…

Santosh Rani Legal Heir of Late Sh Parveen Kalyan, Kurukshetra vs. Income Tax Officer, Ward 1, Karnal

In the result, appeal of the assessee is allowed

ITA 4770/DEL/2024[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

Section 144Section 147Section 148Section 151Section 250

…kas Strips P Itd ITA No.2811/Del/2024 dated 17.04.2025 in para 14-15 therein. Further, reliance is placed in the following decisions:  Capital Broadways P Ltd vs ITO 2024(10) TMI (Del);  Pr. Commissioner of Income Tax-7 Versus Pioneer Town Planners Pvt. Ltd 465 ITR 356 (Del);  CIT vs. S. Goyanka Lime & Chemical Ltd. [2015] 64 taxmann.com 313 (SC) dated 08.07.2015;  Chhugamal Rajpal vs. S.P. Chaliha & Ors. -79 ITR 603 (SC) approved in UOI vs Rajeev Bansal 469 ITR 46 (SC);  Synfonia Tradelinks P Ltd vs ITO (supra) (Del);  Sanjay Kumar Versus ACIT & Anr 458 ITR 548 (Del).” 4. On the other hand, Ld. Sr. DR for…

Arun Duggal, Faridabad vs. DCIT, Central Circle- 1, Faridabad

In the result, appeal of the assessee is partly allowed

ITA 3075/DEL/2018[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2009-10] Arun Duggal, Vs Dcit, 3E-42, Nit, Faridabad, Central Circle-1, Haryana-121001. Faridabad. Pan-Agupd5708Q Appellant Respondent Appellant By Dr. Kapil Goel, Adv. Respondent By Shri Pravin Rawal, Cit Dr Date Of Hearing 26.06.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 26.02.2018 Passed By Ld. Commissioner Of Income Tax (A)-3, Gurgaon [“Ld.Cit(A)”] In Appeal No.617/Cit(A)-3/Ggn/2016-17 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 23.12.2016 Passed U/S 147 R.W.S. 143(3) Of The Act Pertaining To Assessment Year 2009-10. 2. Brief Facts Of The Case Are That The Appeal Of The Assessee Was Heard By The Co-Ordinate “E” Bench Of The Tribunal & Was Decided In Terms Of Order Dated 01.04.2022 Wherein Co-Ordinate Bench Has Dismissed The Appeal Of The Assessee. Thereafter, Assessee Filed Miscellaneous Application (M.A.) Bearing No.100/Del/2022 U/S 254(2) Of The Act. The Co-Ordinate Bench Vide Its Order Dated 09.04.2025 Has Decided The M.A. Filed By Assessee Wherein Order Of Co-Ordinate Bench Dated 04.01.2022 Is Recalled For The Limited Purposes Of Adjudication Of Three Grounds Of Appeal Taken In The Original Form 36. These Grounds Of Appeal Are Bearing Nos.1.2, 1.8 & 5. The Relevant Observations Of The Co-Ordinate Bench In Para 16 Of The Order Of Ma Are As Under:-

Section 147Section 151Section 250Section 254(2)Section 68

…Division) & Anr. Vs State of Maharshtra & Ors. 2025 INSC 801; (ii) SBC Minerals Pvt.Ltd. vs ACIT 475 ITR 369 (Delhi High Court); (iii) Saraswat Cooperative Bank Ltd. vs ACIT 473 ITR 205 (Bombay High Court); (iv) The Pr.CIT-7 vs Pioneer Town Planners Pvt.Ltd. 465 ITR 356 (Delhi High Court); (v) Sec 151 Hon'ble Delhi high court decision in case of Sanjay Kumar vs ACIT 458 ITR 548, (vi) Sec 151: VINOD KUMAR SOLANKI VS ACIT W.P.(C) 4196/2022 (14.08.2024) hon'ble high court has taken note of ESS ADVERTISING 437 ITR 1 (vii) Hon'ble Delhi high court in case of CAPITAL BROADWAYS PVT LTD VS ITO (03rd OCT 2024) (viii) Coo…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 226/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…Delhi has duly applied his mind before granting approvals." Hon’ble High Court further referred to various judgments, from which the relevant portions, therein, are culled out as under: (i) Pr. CIT v. PioneerTown Planners (P.) Ltd [2024] 160 taxmann.com 652/465 ITR 356 (Delhi) /[2024 SCC OnLine Del 1685: “ Shri Sandeep Meghani vs Dy. Commissioner of Income Tax, Raipur 17. Thus, the incidental question which emanates at this juncture is whether simply penning down "Yes" would suffice requisite satisfaction as per Section 151 of the Act. Reference can be drawn from the decision of this Court in N. C. Cables Ltd.,…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 225/BIL/2016[2011-12]Status: DisposedITAT Raipur04 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…Delhi has duly applied his mind before granting approvals." Hon’ble High Court further referred to various judgments, from which the relevant portions, therein, are culled out as under: (i) Pr. CIT v. PioneerTown Planners (P.) Ltd [2024] 160 taxmann.com 652/465 ITR 356 (Delhi) /[2024 SCC OnLine Del 1685: “ Shri Sandeep Meghani vs Dy. Commissioner of Income Tax, Raipur 17. Thus, the incidental question which emanates at this juncture is whether simply penning down "Yes" would suffice requisite satisfaction as per Section 151 of the Act. Reference can be drawn from the decision of this Court in N. C. Cables Ltd.,…

Namita Agrawal, Uttrakhand vs. DCIT, Central Circle, Dehradun, Income Tax Office

In the result, appeal of the assessee is allowed

ITA 13/DDN/2025[2019-20]Status: DisposedITAT Dehradun09 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Namita Agrawal, Vs Dcit, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun Pan-Afspa0668P Appellant Respondent Assessee By Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue By Shri S.K.Chaterjee, Cit. Dr Date Of Hearing 09.07.2025 Date Of Pronouncement 09.07.2025 Order

Section 127Section 147Section 148Section 151Section 250Section 69B

…ITA No.13/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2019-20] Namita Agrawal, vs DCIT, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun PAN-AFSPA0668P APPELLANT RESPONDENT Assessee by Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue by Shri S.K.Chaterjee, CIT. DR Date of Hearing 09.07.2025 Date of Pronouncement 09.07.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 05.12.202…

ITO, New Delhi vs. M/S. Antriksh Growth Fund Ltd., New Delhi

In the result, the cross objection filed by the assessee is

ITA 397/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Jun 2025AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.397/Del/2016 िनधा"रणवष"/Assessment Years:2006-07 बनाम Ito, M/S Antriksh Growth Fund Ltd., Ward-2(4), Vs. Ap09, Shalimar Bagh, Room No.398A, 3Rd Floor, New Delhi. Central Revenue Building, I.P. Estate, New Delhi. Pan No.Aacca3522C अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.155/Del/2019 (Arising Out Of I.T.A No.397/Del/2016) िनधा"रणवष"/Assessment Years:2006-07 बनाम M/S Antriksh Growth Fund Ltd., Ito, Ap09, Shalimar Bagh, Vs. Ward-2(4), Room No.398A, 3Rd Floor, New Delhi. Central Revenue Building, I.P. Estate, Pan No.Aacca3522C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 151Section 263Section 292BSection 68

…n (SLP) preferred by the revenue against this judgement was dismissed by the Hon'ble Supreme Court in 64 taxmann.com 313 (SC). 11. Similar view was taken by the Hon'ble Jurisdictional High Court in the case of PCIT vs Pioneer Town Planners (P) Ltd reported in 465 ITR 356 (Del). 12. In view of the aforesaid observations, we have no hesitation to conclude that various deficiencies as emphasized supra in the reasons recorded by the Id AO clearly depict non-application of mind by the Id AO thereby becoming fatal to the formation of belief per se on his mind that income had escaped assessment and these deficiencies no…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year–2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst .Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18)…

Arun Bhardwaj, Delhi vs. ACIT Circle 1, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2024[2010-2011]Status: DisposedITAT Jaipur08 Jan 2025AY 2010-2011

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT
Section 139(1)Section 147Section 148Section 234ASection 250

…approving authority, was approved by a single word i.e. 'Approved'. The mere expression 'approved' denotes nothing, was the finding of the High Court of Delhi. Principal Commissioner of Income Tax v. Pioneer Town Planners Pvt. Ltd.; [2024] 160 taxmann.com 652/465 ITR 356 (Delhi) also indicated the mere phrase 'Yes' having been appended as approval which was held to be mechanical, on the face of it. The question dealt with was as to whether simply penning down a 'Yes' would be requisite satisfaction, as per Section 151 of the Act. N. C. Cables (supra) was relied on to find the approval to be not in consonance with…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…sed the SLP (C) D. Nos. 44989 of 2023 and upheld the judgment in Serajuddin (supra) Reliance in this regard is placed on the following decisions: -PCIT v. Shiv Kumar Nayyar: [2024] 163 taxmann.com 9 (Delhi), -Pr. CIT vs. Pioneer Town Planners (P.) Lul. (2024) 465 ITR 356 (Del), -CIT vs. United Electrical Co. Pvt. Ltd. 258 ITR 317 (Del), DCIT vs. Lotus Hearbals Pvt. Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…sed the SLP (C) D. Nos. 44989 of 2023 and upheld the judgment in Serajuddin (supra) Reliance in this regard is placed on the following decisions: -PCIT v. Shiv Kumar Nayyar: [2024] 163 taxmann.com 9 (Delhi), -Pr. CIT vs. Pioneer Town Planners (P.) Lul. (2024) 465 ITR 356 (Del), -CIT vs. United Electrical Co. Pvt. Ltd. 258 ITR 317 (Del), DCIT vs. Lotus Hearbals Pvt. Ltd. -Capital Broadways (P) Ltd. vs ITO [2024] 167 taxmann.com 533 (Delhi). -The Saraswati Co-operative Bank Ltd vs ACIT (WP No. 1910/2022; decided on 26.08.2024) (Bom) -SABH Infrastructure Lid. vs. ACIT (2017) 398 ITR 198 (Del) (Dept. SL dismissed in…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…