Principal Commissioner of Income-tax (Central)-2 v. Param Dairy Ltd.

139 Taxmann.com 546High Court2022#19070 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 1961 Section 133(6) of the Income Tax Act Section 142(1) of the Income Tax Act Section 143(2) of the Income Tax Act Section 143(3)Section 143(3) of the Income Tax Act Section 144B of the Income Tax Act Section 147

Issues it is cited on

section 69c section 69 company business document india total income

Judgments citing Principal Commissioner of Income-tax (Central)-2 v. Param Dairy Ltd.

K.D.P. Infrastructure Private Limited, Noida, Uttar Pradesh vs. DCIT, Central Circle, Ghaziabad, Uttar Pradesh

The appeal is allowed

ITA 1094/DEL/2024[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklam/S Kdp Infrastructure Vs. Dcit, Cc Room No. 229, 2Nd Floor, Private Limited C-78, Sector 63, Noida Cgo Complex-I, Kamala Uttar Pradesh – 201301 Nehru Nagar, Hapur Chungi, Ghaziabad Uttar Pradesh- 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacs1691J Appellant .. Respondent

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Om Prakash, Sr. DR

Section 147Section 151Section 153ASection 154Section 69Section 69C

…P a g e | 1 M/s KDP Infrastructure Pvt. Ld. (AY: 2012-13) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER M/s KDP Infrastructure Vs. DCIT, CC Room No. 229, 2nd Floor, Private Limited C-78, Sector 63, Noida CGO Complex-I, Kamala Uttar Pradesh – 201301 Nehru Nagar, Hapur Chungi, Ghaziabad Uttar Pradesh- 201002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACS1691J Appellant .. Respondent Appellant by : Sh. Ajay Wadhwa, Adv. Sh. Shivam Garg, Adv. Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 09.12.2025 Date of Pronounce…

Deputy Commissioner of Income Tax, Circle-Shillong, Shillong vs. Dhar Construction Company, Shillong

In the result, the appeal filed by the revenue is partly allowed

ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 39/GTY/2024 Assessment Year: 2018-19 Deputy Commissioner of Income Dhar Construction Company Tax, Circle-Shillong Vs. (Appellant) (Respondent) PAN: AAIFD2658K Appearances: Department represented by : Kausik Ray, JCIT Assessee represented by : Gaurav Chandak, FCA. Date of concluding the hearing : December 18th, 202…

Alexis Global Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Circle 2(2), Delhi

ITA 2497/DEL/2024[2017-18]Status: DisposedITAT Delhi31 Jul 2024AY 2017-18

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

Section 143(2)Section 194CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Alexis Global Private Asst. CIT Limited Circle-2(2) B-24/3, Phase-2 Vs. Delhi Okhla Industrial Area New Delhi-110020 PAN:AAMCA 2161M (Appellant) (Respondent) Assessee by Sh. Ajay Wadhwa, Adv. & Ms.Rajini Handa, Adv. Respondent by Shri Kanv Bali, Sr. DR Date of Hearing 16/07/2024 Date of Pronouncement 31/07/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals),…

Omni Active Health Technologies Ltd., Mumbai vs. Addl/Jt./Dy/CIT/Asstt/ITO, National E-Assessmetnt Centre, Delhi

In the result, appeal of assessee is partly allowed

ITA 1224/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Oct 2022AY 2016-17

Bench: Shri Baskaran Br & Sh. Anikesh Banerjee

Section 143(3)Section 144C(13)Section 144C(5)Section 35Section 69CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHE (J),MUMBAI. BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 1224/Mum/2021 Assessment Year: 2016-17 Omni Active Health Vs. Addl. /Joint/Dy/Asstt. Technologies Ltd.T-8b, 5th Commissioner of Income Floor, Phoenix House, A Wing, Tax, National E- Phoenix Mill Compound, 462 Assessment Centre, Delhi Senapati Bapat Marg, Lower Parel, Mumbai. [PAN:AADCP2914Q] (Respondent) (Appellant) Appellant by Sh. Ketan Ved, AR Respondent by Sh.Rakesh Ranjan, CIT. DR. Date of Hearing 28.07.2022 Date of Pronouncement 17.10.2022 ORDER…