Principal Commissioner of Income-tax v. Vedanta Ltd.

170 Taxmann.com 833High Court2025#15128 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 142(1)Section 143(1)Section 143(3)Section 292B Section 143(2)Section 144 Section 147 Section 148

Issues it is cited on

section 292b amalgamation section 292 section 29 draft assessment order section 26 section 143(1)section 144 transfer section 143 prescribed company

Judgments citing Principal Commissioner of Income-tax v. Vedanta Ltd.

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. JOHN WILEY AND SONS, INC.

ITA/554/2023HC Delhi19 Jan 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 154Section 292

…$~11 & 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 539/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Easha Gurung, JSC. versus JOHN WILEY AND SONS INC. .....Respondent Through: Mr. Vishal Kalra & Mr. Snigdha Gautam, Advs. (12) + ITA 554/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Easha Gurung, JSC. versus JOHN WILEY AND SONS, INC. .....R…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. JOHN WILEY AND SONS INC.

ITA/539/2023HC Delhi19 Jan 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 154Section 292

NILONS ENTERPRISES PVT. LTD,PUNE vs. JCTI RANGE 2, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1267/PUN/2025[2016-17]Status: DisposedITAT Pune29 Dec 2025AY 2016-17

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Smt. N. C. Shilpa

Section 142(1)Section 143(1)Section 143(3)Section 269TSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1267/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Nilons Enterprises Pvt. Ltd., Vs. JCIT, Range-2, Pune. 6th Floor, Baner Biz Bay, Opp. Syngenta, Baner Road, Pune- 411045. PAN : AABCN8601N Appellant Respondent Assessee by : Shri Nikhil S. Pathak Revenue by : Smt. N. C. Shilpa Date of hearing 17.11.2025 : Date of pronouncement 29.12.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 20.03.2…

DCIT, CENTRAL CIRCLE, 1-(4), KOLKATA, KOLKATA vs. KKALPANA INDUSTRIES INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 2589/KOL/2024[2010-11]Status: DisposedITAT Kolkata03 Jul 2025AY 2010-11

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.2589/Kol/2024 (निर्धारण वर्ा / Assessment Year : 2010-2011) Dcit, Central Circle-1(4), Vs Kkalpana Industries India Ltd. 4Th Floor, Room No.3, New Kolkata B.K.Market, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate रधजस्व की ओर से /Revenue By : Shri Pankaj Pandey, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 03/07/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 10.07.2024 Of The Ld. Cit(A), Kolkata-20, Passed For The Assessment Year 2010-2011. 2. Shri Pankaj Pandey, Ld. Sr. Dr Appeared On Behalf Of The Revenue. Shri S.K.Tulsiyan, Ld. Ar Appeared On Behalf Of The Assessee. 3. The Appeal Of The Revenue Is Barred By 79 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons Which Are Plausible & Not Found To Be False. Accordingly, Delay Of 79 Days In Filing The Appeal Is Condoned & The Appeal Is Admitted For Hearing. 4. It Was Submitted By The Ld. Dr That The Return Filed By The Assessee Was Originally Processed U/S.143(1) Of The Act. It Was The Submission That The Assessment Was Reopened By Issuing Of Notice U/S.148 Of The Act Dated

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pankaj Pandey, Addl. CIT-Sr.DR

Section 133(6)Section 142(1)Section 143(1)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2589/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2010-2011) DCIT, Central Circle-1(4), Vs KKalpana Industries India Ltd. 4th Floor, Room No.3, New Kolkata B.K.Market, Middleton Row, Kolkata-700071 PAN No. :AABCK 2239 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri S.K.Tulsiyan, Advocate रधजस्व की ओर से /Revenue by : Shri Pankaj Pandey, Addl. CIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 03/07/2025 घोषणा की ता…

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

ITA 3533/DEL/2019[2014-15]Status: DisposedITAT Delhi01 May 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. Income Tax, H-9, Block B-1, Delhi-1 Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Revenue by Ms. Amish S. Gupt, CIT- DR Date of Hearing 15/01/2026 Date of Pronouncem…