Puri Constructions (P) Ltd. v. Addl. CIT

159 Taxmann.com 441High Court2024#13512 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 194CSection 201(1)Section 201(1A)Section 147Section 143(3)Section 144Section 148Section 17(2)

Issues it is cited on

section 194cassessee in defaultsection 201(1a)section 201(1)section 201section 20

Judgments citing Puri Constructions (P) Ltd. v. Addl. CIT

Base Exports Private Limited, Delhi vs. ITO Ward 73 (3), Dehli

Appeal is dismissed

ITA 5298/DEL/2025[2017-18]Status: DisposedITAT Delhi14 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5298/Del/2025 : Asstt. Year : 2017-18 M/S Base Exports Pvt. Ltd., Vs Income Tax Officer, 304, Kanchan House, Karampura Ward-73(3), Commercial Complex, New Delhi-110092 New Delhi-110015 (Appellant) (Respondent) Pan No. Aaccb6875B Assessee By : None Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 14.01.2026 Date Of Pronouncement: 14.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Addl./Jcit(A)-1, Vadodara’S Din & Order No. Itba/Apl/S/250/2025–26/1076689930(1) Dated 04.06.2025, In Proceedings U/S 201(1A) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 194CSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 5298/Del/2025 : Asstt. Year : 2017-18 M/s Base Exports Pvt. Ltd., Vs Income Tax Officer, 304, Kanchan House, Karampura Ward-73(3), Commercial Complex, New Delhi-110092 New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AACCB6875B Assessee by : None Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2017-18, arises a…

S3 Infrareality Pvt Ltd, Faridabad vs. DCIT Circle 22(2), New Delhi

Appeal is dismissed

ITA 7606/DEL/2025[2016-17]Status: DisposedITAT Delhi24 Dec 2025AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 7606/Del/2025 : Asstt. Year: 2016-17 S3 Infrareality Pvt. Ltd., Vs Dcit, 2F-1-3, Ozone Centre Escorts Circle-22(2), Nagar, Faridabad-121007 New Delhi-110002 (Appellant) (Respondent) Pan No. Aatcs5985J Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 24.12.2025 Date Of Pronouncement: 24.12.2025 Order This Assessee’S Appeal For Assessment Year 2016-17 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081176959(1) Dated 25.09.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR
Section 147Section 194CSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 7606/Del/2025 : Asstt. Year: 2016-17 S3 Infrareality Pvt. Ltd., Vs DCIT, 2F-1-3, Ozone Centre Escorts Circle-22(2), Nagar, Faridabad-121007 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AATCS5985J Assessee by: None Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 24.12.2025 Date of Pronouncement: 24.12.2025 ORDER This assessee’s appeal for Assessment Year 2016-17 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081176959(1) dated 25.09.2025, in proce…

DCIT, Circle-76(1), New Delhi vs. Nehru Place Hotels Pvt. Ltd., New Delhi

In the result, the raising of demand and levy u/s

ITA 994/DEL/2023[2015-16]Status: DisposedITAT Delhi02 Dec 2025AY 2015-16

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

For Appellant: Sh. R. K. Kapoor, CA &For Respondent: Ms. Ankush Kalra, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 994/Del/2023 : Asstt. Year: 2015-16 DCIT, Vs Nehru Place Hotels Pvt. Ltd. Circle-76(1), S-1, American Plaza, International New Delhi-110092 Trade Tower, Nehru Place, New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. AAACN3230C Assessee by : Sh. R. K. Kapoor, CA & Sh. Shubham Kumar, CA Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 02.12.2025 Date of Pronouncement: 02.12.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal f…

Gls Infratech Private Limited, Gurgaon vs. ITO, TDS Ward- 74(3), Delhi

Appeal is dismissed

ITA 1822/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Nov 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 1822/Del/2025 : Asstt. Year : 2015-16 M/S Gls Infratech Pvt. Ltd., Vs Income Tax Officer(Tds), 707, 7Th Floor, Jmd Pacific Square, Ward-74(3), Sector-16, Part-Ii, Gurgaon, New Delhi Haryana-122001 (Appellant) (Respondent) Pan No. Aaecg7741H Assessee By : Ms. Monalisa Maity, Adv. Revenue By : Sh. Manish Gupta, Sr. Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 17.11.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Cit(A)-3, Gurgaon’S In Case No. 11121/2014-15 Dated 30.01.2025, In Proceedings U/S 201(1) R.W.S. 201(1A) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Monalisa Maity, AdvFor Respondent: Sh. Manish Gupta, Sr. DR
Section 194CSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 1822/Del/2025 : Asstt. Year : 2015-16 M/s GLS Infratech Pvt. Ltd., Vs Income Tax Officer(TDS), 707, 7th Floor, JMD Pacific Square, Ward-74(3), Sector-16, Part-II, Gurgaon, New Delhi Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAECG7741H Assessee by : Ms. Monalisa Maity, Adv. Revenue by : Sh. Manish Gupta, Sr. DR Date of Hearing: 17.11.2025 Date of Pronouncement: 17.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for…

Spahire Landcraft Private Limited, New Delhi vs. Assessing Officer, Delhi

ITA 3213/DEL/2025[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3212/Del/2025 : Asstt. Year : 2014-15 Ita No. 3213/Del/2025 : Asstt. Year : 2019-20 Saphire Landcraft Pvt. Ltd., Vs Income Tax Officer, G-3, Aditya Commercial Complex, Ward-22(3), Plot No. 7, Preet Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqcs4737B Assessee By : None Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 25.09.2025 Date Of Pronouncement: 25.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals In Ita Nos. 3212 & 3213/Del/2025 For Assessment Years 2014-15 & 2019-20, Arise Against The Addl./Jcit(A), Prayagraj’S Din & Order No. Itba/Apl/M/250/2024-25/1074091615(1) & 1073551112(1) Dated 21.02.2025 & 06.03.2025, In Proceedings U/S 201(1A) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 194CSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3212/Del/2025 : Asstt. Year : 2014-15 ITA No. 3213/Del/2025 : Asstt. Year : 2019-20 Saphire Landcraft Pvt. Ltd., Vs Income Tax Officer, G-3, Aditya Commercial Complex, Ward-22(3), Plot No. 7, Preet Vihar, New Delhi-110002 New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAQCS4737B Assessee by : None Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: The…

Saphire Landcraft Private Limited, Delhi vs. Assessing Officer, New Delhi

ITA 3212/DEL/2025[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3212/Del/2025 : Asstt. Year : 2014-15 Ita No. 3213/Del/2025 : Asstt. Year : 2019-20 Saphire Landcraft Pvt. Ltd., Vs Income Tax Officer, G-3, Aditya Commercial Complex, Ward-22(3), Plot No. 7, Preet Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqcs4737B Assessee By : None Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 25.09.2025 Date Of Pronouncement: 25.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals In Ita Nos. 3212 & 3213/Del/2025 For Assessment Years 2014-15 & 2019-20, Arise Against The Addl./Jcit(A), Prayagraj’S Din & Order No. Itba/Apl/M/250/2024-25/1074091615(1) & 1073551112(1) Dated 21.02.2025 & 06.03.2025, In Proceedings U/S 201(1A) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 194CSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3212/Del/2025 : Asstt. Year : 2014-15 ITA No. 3213/Del/2025 : Asstt. Year : 2019-20 Saphire Landcraft Pvt. Ltd., Vs Income Tax Officer, G-3, Aditya Commercial Complex, Ward-22(3), Plot No. 7, Preet Vihar, New Delhi-110002 New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAQCS4737B Assessee by : None Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: The…

Florentine Estates of India Limited, New Delhi vs. Income Tax Office, Ward 74(2), Delhi

Appeal is dismissed

ITA 735/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Jul 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishraita No. 735/Del/2025 : Asstt. Year : 2016-17 Florentine Estates Of India Ltd., Vs Income Tax Officer, 112-115, First Floor, Tolstoy House, Ward-74(2), Connaught Place, New Delhi-110092 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacf1985C Assessee By : Sh. Satish Khosla, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 28.07.2025 Date Of Pronouncement: 28.07.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2016-17, Arises Against The Cit(A)-29, New Delhi’S In Case No. Cit(A), Delhi-29/11053/2015-16 Dated 09.12.2024, In Proceedings U/S 201(1)/201(1A) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Satish Khosla, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 194CSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 735/Del/2025 : Asstt. Year : 2016-17 Florentine Estates of India Ltd., Vs Income Tax Officer, 112-115, First Floor, Tolstoy House, Ward-74(2), Connaught Place, New Delhi-110092 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACF1985C Assessee by : Sh. Satish Khosla, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 28.07.2025 Date of Pronouncement: 28.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for…