Principal Commissioner of Income Tax-Central-1 v. Ojjus Medicare Pvt. Ltd.

2024 SCC OnLine DEL 2439Reported decision2024#4703 most cited
25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 148Section 147Section 144Section 149

Issues it is cited on

section 153(a)(1)section 149(1)(a)section 153(c)(1)section 153c(1)section 153a(1)(b)section 153(a)section 153(c)block periodsection 149(1)(b)management feessection 149(1)section 153a(1)

Judgments citing Principal Commissioner of Income Tax-Central-1 v. Ojjus Medicare Pvt. Ltd.

ACIT CIR-19(1), NEW DELHI vs. SHIPRA BANSAL, NEW DELHI

In the result, appeal of the revenue is dismissed

ITA 4474/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Jan 2026AY 2012-13

Bench: SHRI ANUBHAV SHARMA, JUDICAL MEMBER, SHRI MANISH AGARWAL (Accountant Member)

Section 132Section 142(1)Section 143(2)Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Circle 19(1), Shipra Bansal, Room No.221, 2nd Floor, CR Vs. W-82, Ground Floor, Building, New Delhi-110002 Greater Kailash-I, New-Delhi-110048 PAN:AAAPS4862N (Appellant) (Respondent) Department by Ms. Pooja Swaroop, CIT DR Assessee by Dr. Rakesh Gupta & Shri Somil Aggarwal, Advs. Date of hearing 21.01.2026 Date of pronouncement 27.01.2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the revenue against the order of the Ld. Commissioner of In…

NEHA GUPTA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 32, DELHI, DELHI

In the result, both the appeals of the assessee are allowed

ITA 4045/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos. 4044 & 4045/Del/2025 [Assessment Years: 2014-15 and 2015-16] Neha Gupta, BT-54, Shalimar Bagh, Delhi-110088. PAN- AHHPG5845R Assessee Vs Assistant Commissioner of Income Tax, Central Circle-32, Delhi-110055. Revenue Assessee by Shri Shivam Yadav, Adv. and Shri Utkarsa Gupta, Adv. Revenue by Shri Mahesh Kumar, CIT(DR) Date of Hearing Date of Pronouncement 08.01.2026 14.01.2026 ORDER PER BRAJESH KUMAR SINGH, AM, These two appeals have been preferred by the…

NEHA GUPTA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -32, DELHI , DELHI

In the result, both the appeals of the assessee are allowed

ITA 4044/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, G: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos. 4044 & 4045/Del/2025 [Assessment Years: 2014-15 and 2015-16] Neha Gupta, Assistant Commissioner of BT-54, Income Tax, Shalimar Bagh, Vs Central Circle-32, Delhi-110088. Delhi-110055. PAN- AHHPG5845R Assessee Revenue Assessee by Shri Shivam Yadav, Adv. and Shri Utkarsa Gupta, Adv. Revenue by Shri Mahesh Kumar, CIT(DR) Date of Hearing 08.01.2026 Date of Pronouncement 14.01.2026 ORDER PER BRAJESH KUMAR SINGH, AM, These two appeals have been preferred by th…

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs. GOLDLINE INTERNATIONAL FINVEST LIMITED, DELHI

In the result the appeal filed by the appellant is allowed

ITA 2899/DEL/2025[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 132Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2898 & 2899/Del/2025 [Assessment Year: 2011-12 & 2012-13 ] DCIT, CC-28 Vs. Goldline International Finvest New Delhi Limited Delhi Office No.203, MB -156, 2nd Floor, East Delhi, Delhi-110092 PAN No.AACG6377M Appellant Respondent Revenue by Ms. Pooja Swaroop, CIT DR Assessee by None Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, These two appeals are filed by the revenue against the different orders of the Ld. Commiss…

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. GOLDLINE INTERNATIONAL FINVEST LIMITED, DELHI

In the result the appeal filed by the appellant is allowed

ITA 2898/DEL/2025[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 132Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2898 & 2899/Del/2025 [Assessment Year: 2011-12 & 2012-13 ] DCIT, CC-28 Vs. Goldline International Finvest New Delhi Limited Delhi Office No.203, MB -156, 2nd Floor, East Delhi, Delhi-110092 PAN No.AACG6377M Appellant Respondent Revenue by Ms. Pooja Swaroop, CIT DR Assessee by None Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, These two appeals are filed by the revenue against the different orders of the Ld. Commiss…

ACIT, NEW DELHI vs. VRINDA FARMS PRIVATE LIMITED, DELHI

In the result, appeal of the revenue is dismissed and the CO of the assessee is dismissed as infructuous

ITA 4694/DEL/2024[2012-13]Status: DisposedITAT Delhi28 Nov 2025AY 2012-13

Bench: Shri M. Balaganesh & Ms Madhumita Royacit, Vs. Vrinda Farms Pvt. Ltd, Central Circle-4 43, Community Centre, New Delhi Sakir Nagar So, New Friends Colony So, South East Delhi (Appellant) (Respondent) Pan: Aaacv0355L Co-10/Del/2025 (In Ita No. 4694/Del/2024) (Assessment Year: 2012-13) Vrinda Farms Pvt. Ltd, Vs. Acit, 43, Community Centre, Central Circle-4 Sakir Nagar So, New New Delhi Friends Colony So, South East Delhi (Appellant) (Respondent) Pan: Aaacv0355L

For Appellant: Shri Biren Shah, CA (though VC)For Respondent: Shri Dayainder Singh Sindhu, CIT DR
Section 132Section 143(3)Section 147Section 148Section 149Section 149(1)Section 153ASection 153CSection 153C(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ACIT, Vs. Vrinda Farms Pvt. Ltd, Central Circle-4 43, Community Centre, New Delhi Sakir Nagar SO, New Friends Colony SO, South East Delhi (Appellant) (Respondent) PAN: AAACV0355L CO-10/Del/2025 (In ITA No. 4694/Del/2024) (Assessment Year: 2012-13) Vrinda Farms Pvt. Ltd, Vs. ACIT, 43, Community Centre, Central Circle-4 Sakir Nagar SO, New New Delhi Friends Colony SO, South East Delhi (Appellant) (Respondent) PAN: AAACV0355L Assessee by : Shri Biren Shah, CA (though VC) Reven…

DCIT CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. M/S OKAYA POWER PRIVATE LIMITED, NEW DELHI

Appeal is dismissed, in above terms

ITA 4357/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Nov 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal`

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132(1)Section 143(3)Section 153CSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ` ITA No. 4357/Del./2025 : Asstt. Year : 2012-13 DCIT, Vs M/s Okaya Power Pvt. Ltd. Central Circle-28, H-19, Rohtak Road, Udyog Nagar, New Delhi-110055 West Delhi, New Delhi-110041 (APPELLANT) (RESPONDENT) PAN No. AADCA7106P Assessee by: Sh. S. S. Nagar, CA Revenue by: Sh. Jitender Singh, CIT-DR Date of Hearing: 27.11.2025 Date of Pronouncement: 27.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assessment Year 2012-13, arises a…

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the

ITA 1259/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 | The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit Assessee By : Mr. N. Arjun Raj, Advocate सुनवाईकीतारीख/Date Of Hearing : 08.10.2025 घोषणाकीतारीख / Date Of Pronouncement : 21.11.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 | The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर…

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the

ITA 1257/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit Assessee By : Mr. N. Arjun Raj, Advocate सुनवाईकीतारीख/Date Of Hearing : 08.10.2025 घोषणाकीतारीख / Date Of Pronouncement : 21.11.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अप…

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1256/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 िनधा"रणवष"/Assessment Years: 2013-14 to 2016-17 v. M/s. Southern Agrifurane – The DCIT, Central Circle-2(2), Industries Pvt. Ltd., Chennai. MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1236/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 िनधा"रणवष"/Assessment Years: 2013-14 to 2016-17 v. M/s. Southern Agrifurane – The DCIT, Central Circle-2(2), Industries Pvt. Ltd., Chennai. MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

ITA 1234/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अप…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the

ITA 1232/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] V. The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अप…

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the

ITA 1231/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अप…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1163/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.1231, 1232, 1234 & 1236/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 To 2016-17 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No. 1163, 1256, 1257 & 1259/Chny/2025 निर्धारणवर्ष/Assessment Years: 2013-14 to 2016-17 The DCIT, Central Circle-2(2), Chennai. v. M/s. Southern Agrifurane Industries Pvt. Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अप…

ACIT, NEW DELHI vs. SRI PREM PROPERTIES PRIVATE LIMITED, NEW DELHI

Appeal is dismissed

ITA 4248/DEL/2025[2009-10]Status: DisposedITAT Delhi17 Nov 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Somil Agarwal, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4248/Del/2025 : Asstt. Year: 2009-10 ACIT, Vs Sri Prem Properties Pvt. Ltd. Room No. 331, 3rd Floor, ARA D-6/6032, Vasant Kunj, Centre, Jhandewaln Extension, New Delhi-110070 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACS2554E Assessee by : Sh. Somil Agarwal, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 17.11.2025 Date of Pronouncement: 17.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assess…

DCIT CENTRAL CIRCLE-28, NEW DELHI, DELHI vs. MICROTEK LEASING & FINANCE PVT. LTD., DELHI

ITA 4188/DEL/2025[2012-13]Status: DisposedITAT Delhi10 Nov 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132(1)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4186/Del./2025 : Asstt. Year : 2011-12 DCIT, Vs M/s Okaya Power Pvt. Ltd. Central Circle-28, H-19, Rohtak Road, Udyog Nagar, New Delhi-110055 West Delhi, New Delhi-110041 (APPELLANT) (RESPONDENT) PAN No. AADCA7106P ITA No. 4187/Del./2025 : Asstt. Year : 2011-12 ITA No. 4188/Del./2025 : Asstt. Year : 2012-13 DCIT, Vs Microtek Leasing & Finance Pvt. Ltd. Central Circle-28, D-7, Udyog Nagar, Rohtak Road, New Delhi-110055 Nangloi, West Delhi, New Delhi-1100…

DCIT, CENTRAL CIRCLE 28, NEW DELHI, DELHI vs. MICROTEK LEASING & FINANCE PVT. LTD., DELHI

ITA 4187/DEL/2025[2011-12]Status: DisposedITAT Delhi10 Nov 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132(1)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4186/Del./2025 : Asstt. Year : 2011-12 DCIT, Vs M/s Okaya Power Pvt. Ltd. Central Circle-28, H-19, Rohtak Road, Udyog Nagar, New Delhi-110055 West Delhi, New Delhi-110041 (APPELLANT) (RESPONDENT) PAN No. AADCA7106P ITA No. 4187/Del./2025 : Asstt. Year : 2011-12 ITA No. 4188/Del./2025 : Asstt. Year : 2012-13 DCIT, Vs Microtek Leasing & Finance Pvt. Ltd. Central Circle-28, D-7, Udyog Nagar, Rohtak Road, New Delhi-110055 Nangloi, West Delhi, New Delhi-1100…

DCIT, CENTRAL CIRCLE -28, NEW DELHI, NEW DELHI vs. M/S OKAYA POWER PRIVATE LIMITED, DELHI

ITA 4186/DEL/2025[2011-12]Status: DisposedITAT Delhi10 Nov 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Jitender Singh, CIT-DR
Section 132(1)Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4186/Del./2025 : Asstt. Year : 2011-12 DCIT, Vs M/s Okaya Power Pvt. Ltd. Central Circle-28, H-19, Rohtak Road, Udyog Nagar, New Delhi-110055 West Delhi, New Delhi-110041 (APPELLANT) (RESPONDENT) PAN No. AADCA7106P ITA No. 4187/Del./2025 : Asstt. Year : 2011-12 ITA No. 4188/Del./2025 : Asstt. Year : 2012-13 DCIT, Vs Microtek Leasing & Finance Pvt. Ltd. Central Circle-28, D-7, Udyog Nagar, Rohtak Road, New Delhi-110055 Nangloi, West Delhi, New Delhi-1100…

ACIT, DELHI vs. SRI PREM PROPERTIES PRIVATE LIMITED, NEW DELHI

Appeal is dismissed

ITA 4169/DEL/2025[2010-11]Status: DisposedITAT Delhi28 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2010-11 Vs. Sri Prem Properties Private Acit, Delhi Ltd., D-6/6032/2, Vasant Kunj, New Delhi Pan: Aaacs2554E (Appellant) (Respondent) Assessee By Sh. Deepesh Garg, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132Section 139Section 142(1)Section 143(2)Section 153Section 153ASection 153CSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Vs. Sri Prem Properties Private ACIT, Delhi Ltd., D-6/6032/2, Vasant Kunj, New Delhi PAN: AAACS2554E (Appellant) (Respondent) Assessee by Sh. Deepesh Garg, Adv. Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 28.10.2025 Date of pronouncement 28.10.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’…

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