Sadan Electric Stores v. CIT(C), Kanpur

36 Taxmann.com 286High Court2013#14087 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 142(2A)Section 147Section 148Section 69ASection 92CASection 131Section 143(1)Section 143(2)

Issues it is cited on

section 23aretention moneysection 145(1)section 211section 115baasection 28(iv)section 145(2)project completion methodsection 43csection 35dpercentage completion methodsection 129

Judgments citing Sadan Electric Stores v. CIT(C), Kanpur

DCIT, Circle-7(1), Delhi vs. Dlf Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 715/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

DCIT, Circle-7(1), Delhi vs. Dlf Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 714/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

DCIT, Circle-7(1), Delhi vs. Dlf Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 713/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Oct 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

Dlf Limited, Delhi vs. National Faceless Assessment Centre, Delhi

In the result, appeal of the Revenue is dismissed

ITA 677/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

Dlf Limited, Delhi vs. National Faceless Assessment Centre, Delhi

In the result, appeal of the Revenue is dismissed

ITA 676/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 14A

…ITA No.713/Del/2024 & Others THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl.No. ITA No. AY Name of Name of Appellant Respondent 1. 713/Del/2024 2019-20 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 2. 714/Del/2024 2020-21 DCIT, DLF Limited [Revenue’s Circle-7(1) 9th Floor, DLF appeal] Delhi-110002 Centre, Sansad Marg H.O.Sansad Marg, New Delhi- 110001 PAN-AAACD3494N 3. 715/Del/2024 2021-22 DCIT, DLF Limite…

Kalpana Dilip Mehta As Legal Heir of Dilip D Mehta, Mumbai vs. JCIT 19(2), Mumbai

In the result, the appeal of the Assessee is allowed

ITA 1387/MUM/2025[2007-08]Status: DisposedITAT Mumbai30 May 2025AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2007-08

For Appellant: Shri Suchek Anchaliya, Ld. C.A. a/wFor Respondent: Shri Hemanshu Joshi, Ld. Sr. D.R
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2007-08 Ms. Kalpana Dilip Mehta as JCIT 19(2), legal heir of Late Mr. Dilip D Piramal Chambers, Mehta, 5th Floor, Lalbaug, Vs. 51, Anupam Society, Manav Mumbai – 400 012 Mandir Road, Walkeshwar, Maharashtra Mumbai -400 006 Maharashtra PAN: AACPM4426E (Appellant) (Respondent) Present for: Assessee by : Shri Suchek Anchaliya, Ld. C.A. a/w Shri Tushar Nagori, Ld. C.A. Revenue by : Shri Hemanshu Joshi, Ld. Sr. D.R. Date of Hearing : 24…

Kalpana Dilip Mehta As Legal Heir of Dilip Dalpatlal Mehta, Walkeshwar vs. ACIT 19(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 679/MUM/2025[2007-08]Status: DisposedITAT Mumbai15 Apr 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2007-08 Kalpana Dilip Mehta As Legal Heir Of Acit 19(1), Dilip Dalpatlal Mehta, Piramal Chambers Vs. 51 Anupam Society, Manav Mandir Mumbai-400012. Road, Walkeshwar, Mumbai-400006. Pan No. Aacpm 4426 E Appellant Respondent

For Appellant: Mr. Suchek Anchaliya, CA a/wFor Respondent: 25/03/2025
Section 1Section 143(2)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2007-08 Kalpana Dilip Mehta as Legal Heir of ACIT 19(1), Dilip Dalpatlal Mehta, Piramal Chambers Vs. 51 Anupam Society, Manav Mandir Mumbai-400012. Road, Walkeshwar, Mumbai-400006. PAN NO. AACPM 4426 E Appellant Respondent Assessee by : Mr. Suchek Anchaliya, CA a/w Mr. Tushar Nagori, CA : Mr. Biswanath Das, CIT-DR Revenue by : 25/03/2025 Date of Hearing Date of pronouncement : 15/04/2025 ORDER PER OM PRAKASH KANT, AM This appeal has been pr…

Sadan Electric Stores v. CIT(C), Kanpur (36 Taxmann.com 286) — Cited in 7 Judgments | BharatTax