Pr. Commissioner of Income Tax, Delhi v. Brahma Center Development Pvt. Ltd.

437 ITR 285High Court2021#20860 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 148

Judgments citing Pr. Commissioner of Income Tax, Delhi v. Brahma Center Development Pvt. Ltd.

Vng Automotive P. Ltd vs. Asstt. Commissioner of Income

The appeals are disposed of as allowed

ITA-795/2004HC Delhi10 Apr 2026

For Appellant: Mr. Satyen Sethi & Mr. Arta Trana PandaFor Respondent: Mr Abhishek Maratha, SSC, Mr Apoorv

Section 148

…ax Law each asstt. year is a self contained unit and is not effected by other asstt. years.” 54. Suffice to state that this Court had also considered a similar issue in Pr. Commissioner of Income Tax, Delhi v. Brahma Center Development Pvt. Ltd., 2021 437 ITR 285 Delhi wherein the ratio of the judgments in Tuticorin Alkali Chemicals & Fertilizers Ltd. (supra) and also Bokaro Signed By:PRADEEP SHARMA Signing Date:10.04.2026 14:51:19 Signature Not Verified ITA 795-796/2004…

Guru Kripa Associates, Bareilly vs. Pr. CIT, Bareilly

In the result, the appeal of the assessee stands dismissed

ITA 97/LKW/2022[2017-18]Status: DisposedITAT Lucknow14 Aug 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 263

…I.T.A. No.97/Lkw/2022 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.97/Lkw/2022 Assessment Year: 2017-18 M/s Guru Kripa Associates 200A, Mecnair Road, Prem Nagar, Bareilly. PAN:AAHFG0261G (Appellant) Appellant by Shri P. K. Kapoor, C.A. Vs. Pr. C.I.T., Bareilly. (Respondent) Respondent by Shri R. K. Agarwal, CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee for assessment year 2017-2018 against impugned order dated 24/…

Bhagwati Steel Processors, Chandigarh vs. PCIT, Chandigarh

In the result, the appeal of the Assessee is allowed

ITA 435/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh15 Jul 2025AY 2021-22

For Appellant: Shri T.N. Singla, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 143(1)Section 143(3)Section 263

…rder does not mean lack of inquiry. Ο Nirav Modi [390 ITR 292 (Bom)), Shashi Bhushan Gupta [202 TTJ UO 30], Delhi Airport Metro Express [398 ITR 8], Fine Jewellery (India) Ltd. [372 ITR 303], Jyoti Foundation [357 ITR 388], Brahma Centre Development (P) Ltd. [437 ITR 285], among others, reiterate that once inquiry is made and a possible view taken by the AO, the same cannot be revised under Section 263 unless the PCIT undertakes fresh verification and demonstrates how the AO's conclusion is erroneous and prejudicial. 6. The Ld. CIT-DR supported the revision order, contending that the AO had failed to verify key i…

The Pr. Commissioner of Income Tax -5 vs. Jaypee Powergrid Ltd

ITA-397/2019HC Delhi30 Nov 2023

Bench: The Tribunal Was Whether The Interest Earned By The Respondent/Assessee From The Investment Made In Fixed Deposits, Out Of The Funds Received For Setting Up A Power Transmission System In The State Of Himachal Pradesh, Would Be Amenable To Tax Under The Head “Income From Other Sources”? 4. The Assessing Officer (Ao), Via The Assessment Order Dated Digitally Signed By:Atul Jain Signing Date:14.12.2023 15:33:37 Signature Not Verified

…lly Signed By:ATUL JAIN Signing Date:14.12.2023 15:33:37 Signature Not Verified ITA 397/2019 Page 11 of 13 Development Pvt. Ltd., [2021] 437 ITR 285; ITA No. 66/2015 titled Commissioner of Income Tax-6 vs NTPC Tamil Nadu ER Company Ltd.; Principal Commissioner of Income-Tax v. Triumph Realty (P) Ltd., [2023] 450 ITR 271 (Delhi); NTPC Sail Power Company Pvt. Ltd. vs Commissioner of Income Tax, 2012 (10) TMI 524; Principal Commissioner of Income Tax vs Facor Power Ltd., [2016] 380 ITR 474;…