Reliance Petroproducts (P) Ltd. 322 ITR 158 (SC); Devsons (P) Ltd. v. CIT

198 TTJ 513Income Tax Appellate Tribunal2019#19691 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 14A Section 246 Section 246A Section 253 Section 271 Section 271(1)(c)Section 273B

Judgments citing Reliance Petroproducts (P) Ltd. 322 ITR 158 (SC); Devsons (P) Ltd. v. CIT

M/S Rajasthan State Industrial Development and Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated hereinabove

ITA 310/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…N LTD VS DCIT, CIRCLE-6, JAIPUR law is correctly laid down in Ram Commercial Enterprises Ltd.’s case (supra) and we are in respectful agreement with the same. The reference is answered accordingly.” Hindustan Coca Cola Marketing Co. Pvt. Ltd. Vs. DCIT (2019) 198 TTJ 513 (Del.) (Trib.)(Case laws compilation index PB 19-27) Penalty u/s 271(1)(c) having been initiated by AO specifically in respect of certain additions to the exclusion of other additions, penalty imposed by AO in respect of additions so excluded could not be sustained. (iii) Even on merit there is no dispute on the genuineness of the expenditure inc…

M/S Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

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

ITA 309/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…LTD VS DCIT, CIRCLE-6, JAIPUR law is correctly laid down in Ram Commercial Enterprises Ltd.'s case (supra) and we are in respectful agreement with the same. The reference is answered accordingly." Hindustan Coca Cola Marketing Co. Pvt. Ltd. Vs. DCIT (2019) 198 TTJ 513 (Del.) (Trib.)(Case laws compilation index PB 19-27) Penalty u/s 271(1)(c) having been initiated by AO specifically in respect of certain additions to the exclusion of other additions, penalty imposed by AO in respect of additions so excluded could not be sustained. (iii) Even on merit there is no dispute on the genuineness of the expenditure in…

Chunnu International, New Delhi vs. ACIT, Circle- 28(1), New Delhi

In the result,the appeal filed by the assessee is allowed

ITA 6422/DEL/2017[2004-05]Status: DisposedITAT Delhi20 Feb 2020AY 2004-05

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Ravi Gupta, CAFor Respondent: Shri Jagdish Singh, Sr. DR

Section 143(3)Section 271Section 271(1)(c)Section 80H

…ITA No. 6422/Del/2017 Chunnu International vs. ACIT INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.:- 6422/Del/2017 Assessment Year: 2004-05 Chunnu International ACIT, Circle – 28(1) C-55/4, Okhla Industrial Area, New Delhi Vs. Phase-II, New Delhi. PAN AACFC1559L (Appellant) (Respondent) Assessee by : Shri Ravi Gupta, CA Department by: Shri Jagdish Singh, Sr. DR Date of Hearing 20/02/2020 Date of /02/2020 pronouncement O R D E R PER ANADEE NATH MISSHRA, AM This appeal has been filed by the assessee again…

Addl/CIT, New Delhi vs. M/S Ongc Videsh Ltd., New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 1552/DEL/2017[2006-07]Status: DisposedITAT Delhi18 Feb 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri C.S. Aggarwal, Senior Advocate and Ms. Nidhi Bansal, C.AFor Respondent: Ms. Pramita M. Biswas, CIT(DR)

Section 143(3)Section 271(1)(c)

…ITA No.- 1552/Del/2017 M/s ONGC Videsh Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 1552/Del/2017 (Assessment Year: 2006-07) Additional Commissioner of M/s ONGC Videsh Ltd., 6th Income Tax, Vs. 601, Floor, Kailash Special Range-7, Building, 26, K G Marg, New Delhi. New Delhi. PAN No: AAACO1230F APPELLANT RESPONDENT Revenue by : Ms. Pramita M. Biswas, CIT(DR) Assessee by : Shri C.S. Aggarwal, Senior Advocate and Ms. Nidhi Bansal, C.A. ORDER PER ANADEE NATH MISSHRA, AM (A) This appea…