Sultana Begum v. Prem Chand Jain

259 ITR 449Supreme Court of India2003#683 most cited

What is Sultana Begum v. Prem Chand Jain authority for?

Courts must interpret statutes by reading the entire enactment as a whole to ascertain legislative intent, rejecting constructions that create inconsistency, render any provision otiose or a "dead letter," or defeat the plain intention of the legislature.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2026.

Also referred to as

Sultana Begum v. Prem Chand Jain · CIT v. Hindustan Bulk Carriers · 259 ITR 449 · 126 Taxmann 321 · Section 153 · Section 144C · statutory interpretation · harmonious construction · legislative intent · reading statute as whole · avoiding repugnancy · otiose provision

Also reported as

126 Taxmann 321

Sections most often in play

Section 153Section 144CSection 92CASection 144C(13)Section 153(2A)Section 153(3)Section 153(1)Section 144C(12)

Issues it is cited on

section 144c(12)impermissible avoidance arrangementsection 140a(1)section 215section 262section 144c(4)section 207section 153(2a)section 141objections before drpreference to tposection 2(43)

Judgments citing Sultana Begum v. Prem Chand Jain

POSCO INDIA PROCESSING CENTER PRIVATE LIMITED,GURGAON, HARYANA vs. LD. ASSESSING OFFICER (AO), CIRCLE 3(1), GURGAON, HARYANA, GURGAON, HARYANA

In the result, appeals of the assessees are allowed

ITA 6022/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6022/धिल्ली/2024(नि.व. 2021-22) Posco India Processing Centre P. Ltd., Unit No.512, 5Th Floor, Tower-A, Park Centra Building, Sector-30, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant Pan: Aafcp-0211-N बिाम Vs. Assessing Officer, Circle 3(1), Area Code-Nwr, Ao Type-C, Range Code-107, ..... प्रनिवादी/Respondent Ao Number-1, Gurgaon, Haryana122016 आअसं.5454/धिल्ली/2024(नि.व. 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi Sa No.348/Del/2025 In Ita No. 5454/Del/2024(A.Y 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... आवेदक/Applicant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ...... प्रनिवादी/Respondent Circle 10(1), Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.6022/धिल्ली/2024(नि.व. 2021-22) POSCO India Processing Centre P. Ltd., Unit No.512, 5th Floor, Tower-A, Park Centra Building, Sector-30, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant PAN: AAFCP-0211-N बिाम Vs. Assessing Officer, Circle 3(1), Area Code-NWR, AO type-C, Range Code-107, ..... प्रनिवादी/Respondent AO number-1, Gurgaon, Haryana122…

GROUPE SEB INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), DELHI

In the result, appeals of the assessees are allowed

ITA 6021/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Feb 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5984/धिल्ली/2024(नि.व. 2021-22) Tupperware India P. Ltd., 204-06, Tolstoy House, 15, Tolstoy Marg, Connaught Place, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aaact-3770-D बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 25(1), Cr Building, Delhi 110002 आअसं.6021/धिल्ली/2024(नि.व. 2021-22) Groupe Seb India P. Ltd. C-67, 3Rd Floor, Dda Sheds, Okhla Phase-1, Delhi 110020 ...... अपीलार्थी/Appellant Pan: Aagcm-6857-L बिाम Vs. Assistant Commissioner Of Income Tax, (Osd) ..... प्रनिवादी/Respondent Cr Building, Delhi 110002 आअसं.6047/धिल्ली/2024(नि.व. 2021-22) It (Tp)A No. 6047/Del/2024(A.Y 2021-22) Indo British Garments P. Ltd., C-16 Community Centre, Behind Janak Place, Delhi 110058 ...... अपीलार्थी/Appellant Pan: Aaaci-7874-B बिाम Vs. Deputy Commissioner Of Income Tax, Circle 10(1), ..... प्रनिवादी/Respondent Cr Building, Ip Estate, Delhi 110002

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5984/धिल्ली/2024(नि.व. 2021-22) Tupperware India P. Ltd., 204-06, Tolstoy House, 15, Tolstoy Marg, Connaught Place, New Delhi 110001 ...... अपीलार्थी/Appellant PAN: AAACT-3770-D बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 25(1), CR Building, Delhi 110002 आअसं.6021/धिल्ली/2024(नि.व. 2021-22) Groupe SEB India P. Lt…

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT CIRCLE-22(2), DELHI

In the result, appeals of the assessees are allowed

ITA 1163/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Feb 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19) ITA Nos.1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19) Stanford Laboratories P. Ltd., 5th Floor, Caddie Commercial Tower, Aerocity, DIAL, IGI Airport, Delhi 110037 ...... अपीलार्थी/Appellant PAN: AABCS-3288-A बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 22(2), New Delhi 110…

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 1162/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Feb 2026AY 2017-18

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19) ITA Nos.1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19) Stanford Laboratories P. Ltd., 5th Floor, Caddie Commercial Tower, Aerocity, DIAL, IGI Airport, Delhi 110037 ...... अपीलार्थी/Appellant PAN: AABCS-3288-A बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 22(2), New Delhi 110…

HAIER APPLIANCES INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-11(1), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 2278/DEL/2018[2006-07]Status: DisposedITAT Delhi02 Feb 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19) ITA Nos.1162 & 1163/Del/2022(A.Y 2017-18 & 2018-19) Stanford Laboratories P. Ltd., 5th Floor, Caddie Commercial Tower, Aerocity, DIAL, IGI Airport, Delhi 110037 ...... अपीलार्थी/Appellant PAN: AABCS-3288-A बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 22(2), New Delhi 110…

NANGUNERI-KANYAKUMARI TOLLWAY PRIVATE LIMITED ,DELHI vs. DCIT, CIRCLE 16(1), C. R. BUILDING I. P. ESTATE , DELHI, DELHI

In the result, appeals of the assessees are allowed

ITA 6009/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5885/धिल्ली/2024(नि.व. 2021-22) Lumileds India P Ltd., R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16Th Floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaccl-7665-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Range 53, Gurgaon, Haryana 122002 आअसं.6009/धिल्ली/2024(नि.व. 2021-22) Nanguneri-Kanyakumari Tollway P. Ltd., B-376, Upper Ground Floor, Nirman Vihar, Laxmi Nagar, Delhi 110092 ...... अपीलार्थी/Appellant Pan: Aagcn-7957-C बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.6041/धिल्ली/2024(नि.व. 2021-22) Kanyakumari-Etturavattam Tollway P Ltd., B-376, Upper Ground Floor, Nirman Vihar, Laxmi Nagar, Delhi 110092 ...... अपीलार्थी/Appellant Pan: Aahck-9246-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, Delhi 110002

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5885/धिल्ली/2024(नि.व. 2021-22) Lumileds India P Ltd., R. No. 1609, Spaces, Gurgaon Cyber City Spaces, 16th floor, Building 9 Tower, Phase 2, Gurgaon, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AACCL-7665-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Range 53, Gurgaon, Haryana 122002 आअसं.6009/धिल्ली/20…

AT & T GLOBAL NETWORK SERVICES INDIA PRIVATE LIMITED,NEW DELHI vs. OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), CR BUILDING, DELHI

In the result, appeals of the assessees are allowed

ITA 5381/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi30 Jan 2026

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) LT Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant PAN: AAACL-0259-K बिाम Vs. Deputy Commissioner of Income Tax, Circle 13(1), CR Building, IP Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.53…

INSHORTS INDIA ADVERTISING AND SERVICES PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeals of the assessees are allowed

ITA 5374/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/धिल्ली/2021(नि.व. 2016-17) Baxter (India) P. Ltd. 5Th Floor, Tower-A, Building No.9, Dlf Cyber City, Dlf Phase Iii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Assessing Officer, Regional E-Assessment Unit, ..... प्रनिवादी/Respondent National E-Assessment Centre, Delhi आअसं.7954/धिल्ली/2018(नि.व. 2014-15) Baxter (India) P. Ltd. 2Nd Floor, Tower-C, Building No.8, Dlf Cyber City, Dlf Phase Ii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi 110002 आअसं.5374/धिल्ली/2024(नि.व. 2021-22) Inshorts India Advertising & Services P. Ltd., 713, 7Th Floor, Devika Tower 6, Nehru Place, Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aadci-8733-Q बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi

For Respondent: Shri Dharm Veer Singh
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.869/धिल्ली/2021(नि.व. 2016-17) Baxter (India) P. Ltd. 5th Floor, Tower-A, Building No.9, DLF Cyber City, DLF Phase III, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant PAN: AAACB-3906-F बिाम Vs. Assessing Officer, Regional e-Assessment Unit, ..... प्रनिवादी/Respondent National e-Assessment Centre, Delhi आअसं.7954/धिल्ली/2018(नि.व. 2014-15) Bax…

LT FOODS LIMITED ,NEW DELHI vs. DCIT CIRCLE-13(1), NEW DELHI

In the result, appeals of the assessees are allowed

ITA 1825/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) Lt Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant Pan: Aaacl-0259-K बिाम Vs. Deputy Commissioner Of Income Tax, Circle 13(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.5381/धिल्ली/2024(नि.व. 2021-22) At & T Global Network Services India P. Ltd., Mohan Dev House, 13 Tolstoy Marg, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aafca-8810-L बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), Cr Building, New Delhi 110002 आअसं.3841/धिल्ली/2024(नि.व. 2020-21) Elentec India P. Ltd., B-15/31, Lgf, Vasant Vihar, New Delhi 110057 ...... अपीलार्थी/Appellant Pan: Aadcr-2107-F बिाम Vs. Assessment Unit, Income Tax Department, Nfac ..... प्रनिवादी/Respondent Delhi

For Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1825/धिल्ली/2023(नि.व. 2018-19) आअसं.5708/धिल्ली/2024(नि.व. 2021-22) LT Foods Ltd., Unit No. 134, First Floor, Rectangle-1, Saket District Centre, New Delhi 110017 Delhi 110007 ...... अपीलार्थी/Appellant PAN: AAACL-0259-K बिाम Vs. Deputy Commissioner of Income Tax, Circle 13(1), CR Building, IP Estate, ..... प्रनिवादी/Respondent New Delhi आअसं.53…

HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED,GURGAON vs. ACIT,CIRCLE-1(1), GURGAON

In the result, all three appeals of the assessee are allowed, and the stay application is dismissed as being infructuous

ITA 2063/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Huawei Telecommunications Acit, (India) Company Private Limited, Vs. Circle 4(1), Gurgaon, 9Th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. Pan No.Aabch1376E अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos.827/D/21 With Stay 141/D/21, 2062/D/22 & 2063/D/2022 HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.827/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम HUAWEI TELECOMMUNICATIONS ACIT, (INDIA) COMPANY PRIVATE LIMITED, Vs. Circle 4(1), Gurgaon, 9th Floor, Capital Cyberscape, Haryana. Sector-59, Gurugram, Manesar Urban Complex, Ullahwas, Gurgaon, Haryana. PAN No.AABCH1376E अपीलाथ" Appellant ""यथ"/Respondent Stay Appl. No.141/Del/202…

ACIT, CIRCLE-8(2), NEW DELHI vs. EXXON MOBILE LUBRICANTS P.LTD, NEW DELHI

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 6368/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

ACIT, CIRCLE-8(2), NEW DELHI vs. EXXON MOBILE GAS (INDIA) P.LTD, NEW DELHI

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 6367/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम EXXONMOBIL GAS (INDIA) PRIVATE The Assistant Commissioner of LIMITED, Vs. Income-tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. PAN No.AABCE1792K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 िनधा"रणवष"/Assessm…

M/S EXXON MOBIL LUBRICANTS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 75/DEL/2016[2008-09]Status: DisposedITAT Delhi30 Jan 2026AY 2008-09

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

M/S EXXON MOBIL LUBRICANTS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 74/DEL/2016[2007-08]Status: DisposedITAT Delhi30 Jan 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

ACIT, NEW DELHI vs. M/S EXXON MOBI LUBRICANTS PVT. LTD.,, NEW DELHI

In the result, appeals of the assessee are allowed and cross appeals of the Revenue are dismissed

ITA 56/DEL/2016[2007-08]Status: DisposedITAT Delhi30 Jan 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09)

For Appellant: Shri Ankit Sahni, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT(DR)
Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.74 & 75/धिल्ली/2016(नि.व. 2007-08 & 2008-09) ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09) Exxon Mobil Lubricants P Ltd., E-20, 1st and 2nd Floor, Hauz Khas Main Market, New Delhi 110016 ...... अपीलार्थी/Appellant PAN: AABCE-0207-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 11(1), New Delhi आअसं.6556 & 6557/ध…

M/S. EXXONMOBIL GAS (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the two appeals of the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 6775/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Jan 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम Exxonmobil Gas (India) Private The Assistant Commissioner Of Limited, Vs. Income-Tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. Pan No.Aabce1792K अपीलाथ" Appellant ""यथ"/Respondent

Section 144CSection 144C(13)Section 153Section 92C

…ITA Nos. 6775/D/2013, 6555/D/2018 & 6367/D/2018 EXXONMOBIL GAS (INDIA) PRIVATE LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6775/Del/2013 िनधा"रणवष"/Assessment Year: 2007-08 बनाम EXXONMOBIL GAS (INDIA) PRIVATE The Assistant Commissioner of LIMITED, Vs. Income-tax, Suite No.1021, Circle 10(1), The Lalit,Barakhamba Avenue, Central Revenue Building, Connaught Place, New Delhi. New Delhi. PAN No.AABCE1792K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6555/Del/2018 िनधा"रणवष"/Assessm…

PAX POS SOLUTIONS INDIA PRIVATE LIMITED,DELHI vs. DCIT- CIRCLE 19(1)/ ASSESSMENT UNIT, NEW DELHI

ITA 6114/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)Section 153Section 92C

…n of section 144C itself.” The Division Bench affirmed aforesaid findings of the Hon’ble Single Judge and further after considering various decisions viz.Sultana Begum vs. Prem Chand Jain [1997] 1 SCC 373; CIT vs. Hindustan Bulk Carriers [2023] 126 Taxman 321/259 ITR 449; & Franklin Templeton Trustee Services (P.) Ltd. vs Amruta Garg 124 taxmann.com 326, held as under:- “23. Further, similar non-obstante clause is also used in section 144C(4) with a same limited purpose to imply, even though there might be a larger time limit under Section 153, once the order of TPO is accepted or not objected to, causing a deemi…

BILANDER LOGISTICS (P) LTD,DELHI vs. DCIT,CIRCLE - 4(2), DELHI

ITA 6081/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5517/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 बनाम Airbnb Payments India Private Limited, The Dcit Circle 1(1), Level 9, Spaze I Tech Park, A1 Tower,Sector Vs. Gurugram,Haryana. 49, Sohna Road, Gurugram, Haryana.India. Pan No. Aanca6203B अपीलाथ" Appellant ""यथ"/Respondent

Section 144C(13)Section 153Section 92C

…n of section 144C itself.” The Division Bench affirmed aforesaid findings of the Hon’ble Single Judge and further after considering various decisions viz.Sultana Begum vs. Prem Chand Jain [1997] 1 SCC 373; CIT vs. Hindustan Bulk Carriers [2023] 126 Taxman 321/259 ITR 449; & Franklin Templeton Trustee Services (P.) Ltd. vs Amruta Garg 124 taxmann.com 326, held as under:- “23. Further, similar non-obstante clause is also used in section 144C(4) with a same limited purpose to imply, even though there might be a larger time limit under Section 153, once the order of TPO is accepted or not objected to, causing a deemi…

ITRON INDIA PRIVATE LIMITED,NOIDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), ASSESSMENT UNIT, NEW DELHI

In the result, appeals of the assessees are allowed

ITA 6040/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

ROHDE & SCHWARZ INDIA PVT LTD,DELHI vs. ASSESSMENT UNIT / THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 19(1) , DELHI

In the result, appeals of the assessees are allowed

ITA 5999/DEL/2024[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

Section 144CSection 144C(13)Section 153

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10th Floor Ambience Corporate, Tower-II, NH-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant PAN: AAECP-8368-H बिाम Vs. Deputy Commissioner of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/…

Showing 1–20 of 147 · Page 1 of 8

...
Sultana Begum v. Prem Chand Jain (259 ITR 449) — Cited in 147 Judgments | BharatTax