Vijay Television (P.) Ltd. v. DRP

369 ITR 113High Court2014#729 most cited

What is Vijay Television (P.) Ltd. v. DRP authority for?

Passing a final assessment order under Section 143(3) directly, without first issuing a draft assessment order under Section 144C(1) for an eligible assessee, constitutes a fundamental jurisdictional defect. This defect cannot be cured by a subsequent corrigendum, especially if issued beyond the prescribed period of limitation.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Vijay Television (P.) Ltd. v. DRP · Section 144C(1) · draft assessment order · final assessment order · Section 143(3) · jurisdictional defect · corrigendum · curing defects · eligible assessee · assessment procedure · limitation period

Also reported as

225 Taxmann 35128 Taxmann.com 426

Sections most often in play

Section 144CSection 144C(1)Section 153CSection 132Section 147Section 9(1)Section 143(3)Section 127

Issues it is cited on

section 6(3)(ii)section 144c(15)(b)section 144c(15)section 92ca(3a)section 6(3)section 16asection 3aeligible assesseesection 92ca(4)make available conditionsection 44dasection 144c(10)

Judgments citing Vijay Television (P.) Ltd. v. DRP

SUMITOMO CORPORATION INDIA PVT LTD,DELHI vs. DCIT,CIRCLE-22(2), DELHI

In the result, the appeals of the assessee are partly allowed as indicated above and the stay application is dismissed as infructuous

ITA 4400/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Apr 2026AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2020-21 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent It(Tp) Appeal No.14/Del/2025 Assessment Year 2021-22 Sumitomo Corporation India Vs. Dcit Pvt. Ltd. Circle -22 (2) 501 & 502, 5Th Floor Delhi West Wing, World Mark 1, Asset No.11, Hospitality District Aerocity, New Delhi-110037 Pan No.Aabcs1887M Appellant Respondent

Section 143(3)Section 144BSection 144C(1)Section 144C(13)Section 154Section 80GSection 92C

…. 16694/2013] on 27th September 2013. Control Rise India (P) Ltd. v. DCIT, (2019) 107 taxmann.com 82 (Delhi) (HC), affirmed by upreme Court by the dismissal of the Revenue's SLP in (2019) 107 taxmann.com 83 the Supreme (SC) (Para 12)- Vijay television, (2014) 369 ITR 113 (Madras) (Para 18) 31 October 2025 should 20. In light of the above, it is prayed that the impugned assessment order dated 31 be quashed and the assessment proceedings should be declared null and void. Ground No. 21 General in nature Ground No. 3: That the Ld. AO has erred, both in facts and in law, in computing the total tax demand at INR 1,81,7…

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)

…Reliance in this regard is placed on the following decisions wherein the Courts have on multiple occasions observed that corrigendum's cannot have the effect of rectifying a fundamental jurisdictional defect: Vijay Television (P.) Ltd. v. DRP :225 Taxman 35/ 369 ITR 113 (Mad.) affirmed in Asstt. CIT v. Vijay Television (P.) Ltd: 407 ITR 642 PCIT v. Lionbridge Technologies (P.) Ltd: 260 Taxman 273 (Bombay) ACIT vs. Oracle India (P.) Ltd. [2018] 93 taxmann.com 8 (Del. Trib.) North Shore Technologies (P.) Ltd. vs. ITO [2020] 118 taxmann.com 624 (Del. Trib.) 12. In view of the above, it is submitted that on the afor…

BECHTEL LTD,LONDON vs. ACIT, CIRCLE 1(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 756/DEL/2023[2020-21]Status: DisposedITAT Delhi31 Dec 2025AY 2020-21
Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…tioner being a foreign company, the AO did not record the procedure under Section 144C (1) of the Act and proceeded to pass the final assessment order under Section 143(3) of the Act. 34. In Vijay Television (P) Ltd v. Dispute Resolution Panel, Chennai (2014) 369 ITR 113 (Mad) where again the AO passed the final assessment order under Section 143 (3) of the Act instead of passing a draft assessment order under Section 144C (1) of the Act and then sought to issue a Corrigendum modifying the final order of the assessment to be read as a draft assessment order but beyond the period prescribed for limitation for pass…

BECHTEL LIMITED,LONDON vs. ACIT, CIRCLE INT. TAX 1(1)(2), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1816/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19
Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…tioner being a foreign company, the AO did not record the procedure under Section 144C (1) of the Act and proceeded to pass the final assessment order under Section 143(3) of the Act. 34. In Vijay Television (P) Ltd v. Dispute Resolution Panel, Chennai (2014) 369 ITR 113 (Mad) where again the AO passed the final assessment order under Section 143 (3) of the Act instead of passing a draft assessment order under Section 144C (1) of the Act and then sought to issue a Corrigendum modifying the final order of the assessment to be read as a draft assessment order but beyond the period prescribed for limitation for pass…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21
Section 10(3)Section 153ASection 245D(4)

…Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388\nITR 383 (Delhi) this court, after discussing the judgments of the Andhra Pradesh\nHigh Court, High Court of Bombay as well as the Madras High Court in Vijay\nTelevision Pvt. Ltd. v. DRP [2014] 369 ITR 113 (Mad.) has held that failure to pass a\ndraft assessment order under section 144C(1) of the Act would render the final\nassessment order without jurisdiction, null and void and unenforceable. The said\nview was reiterated by this court in Turner International India Pvt. Ltd. v. Dy.\nCIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos.4260 and 4261 of 20…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20
Section 10(3)Section 153ASection 245D(4)

…Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388\nITR 383 (Delhi) this court, after discussing the judgments of the Andhra Pradesh\nHigh Court, High Court of Bombay as well as the Madras High Court in Vijay\nTelevision Pvt. Ltd. v. DRP [2014] 369 ITR 113 (Mad.) has held that failure to pass a\ndraft assessment order under section 144C(1) of the Act would render the final\nassessment order without jurisdiction, null and void and unenforceable. The said\nview was reiterated by this court in Turner International India Pvt. Ltd. v. Dy.\nCIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos.4260 and 4261 of 20…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…ar Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi) this court, after discussing the judgments of the Andhra Pradesh High Court, High Court of Bombay as well as the Madras High Court in Vijay Television Pvt. Ltd. v. DRP [2014] 369 ITR 113 (Mad.) has held that failure to pass a draft assessment order under section 144C(1) of the Act would render the final assessment order without jurisdiction, null and void and unenforceable. The said view was reiterated by this court in Turner International India Pvt. Ltd. v. Dy. CIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos. 4260 and 4261 of 2015…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388\nITR 383 (Delhi) this court, after discussing the judgments of the Andhra Pradesh\nHigh Court, High Court of Bombay as well as the Madras High Court in Vijay\nTelevision Pvt. Ltd. v. DRP [2014] 369 ITR 113 (Mad.) has held that failure to pass a\ndraft assessment order under section 144C(1) of the Act would render the final\nassessment order without jurisdiction, null and void and unenforceable. The said\nview was reiterated by this court in Turner International India Pvt. Ltd. v. Dy.\nCIT [2017] 398 ITR 177 (Delhi) W. P. (C) Nos.4260 and 4261 of 20…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"A\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA Nos.505 to 509/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22\nSonu Dusad Vs. DCIT,\n72 First Floor New Rajdhani\nEnclave, Vikas Marg, Delhi\nCentral Circle-01,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BEPPD9765M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 505 to 509/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16, 2016-17, 2018-19, 2020-21 & 2021-22 cuke Sonu Dusad DCIT, Vs. 72 First Floor New Rajdhani Central Circle-01, Enclave, Vikas Marg, Delhi Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BEPPD9765M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

DCIT, NEW DELHI vs. NEWBURY HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

ITA 5335/DEL/2015[2008-09]Status: DisposedITAT Delhi19 Sept 2025AY 2008-09

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5335/Del/2015 (A.Y. 2008-09) DCIT Vs Newbury Holding Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAECN8377N Appellant Respondent C.O No. 349/Del/2015 (in ITA No.5334/Del/2015) C.O No.350/Del/2016 (in ITA No. 5335/Del/2015) Newbury Holding Ltd. Vs DCIT, Central Circle…

DCIT, NEW DELHI vs. NEWBURY HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

ITA 5334/DEL/2015[2007-08]Status: DisposedITAT Delhi19 Sept 2025AY 2007-08

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5335/Del/2015 (A.Y. 2008-09) DCIT Vs Newbury Holding Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AAECN8377N Appellant Respondent C.O No. 349/Del/2015 (in ITA No.5334/Del/2015) C.O No.350/Del/2016 (in ITA No. 5335/Del/2015) Newbury Holding Ltd. Vs DCIT, Central Circle…

DCIT, NEW DELHI vs. EICR (CYPRUS) LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

ITA 5333/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5333/Del/2015 (A.Y. 2011-12) DCIT Vs EICR (Cyprus) Ltd. Central Circle-19, Room C/o Sandeep Chilana, Adv. No. 362, ARA Centre, E-2, Chilana & Chilana Law Jhandewalan Extension, Offices, Advocate for the New Delhi respondent, C-56, LGF, Jangpura Extension, New Delhi-110014 PAN: AADCE8549C Appellant Respondent C.O No. 473/Del/2015 (in ITA No.5332/Del/2015) C.O No. 474/Del/2015 (in ITA No. 5333/Del/2015) EICR (Cyprus) Ltd. Vs DCIT, Central Circle- C…

DCIT, NEW DELHI vs. EICR (CYPRUS) LTD., NEW DELHI

ITA 5332/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

…tice was also set aside. The decision of the Andhra Pradesh High Court was affirmed by the Supreme Court by the dismissal of the Revenue's SLP (C) [CC No. 16694/2013] on 27th September, 2013. 13. In Vijay Television (P) Ltd. v. Dispute Resolution Panel [2014] 369 ITR 113 (Mad.), a similar question arose. There, the Revenue sought to rectify a mistake by issuing a corrigendum after the final assessment order was passed. Consequently, not only the final assessment order but also the corrigendum issued thereafter was challenged. Following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (su…

DCIT, NEW DELHI vs. BENNETT WILLIAMSON ENGINEERS LTD., NEW DELHI

ITA 4056/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 4055/Del/2015 (A.Y. 2010-11) ITA No. 4056/Del/2015 (A.Y. 2011-12) | DCIT | Vs | Bennett Williamson Engineers Ltd. Central | Circle-19, | C/o Sandeep Chilana, Adv. Room No. 362, ARA | Chilana & Chilana Law Offices, Centre, | E-2, | Advocate for the respondent, C-56, Jhandewalan | LGF, Jangpura Extension, Extension, | New Delhi-110014 New Delhi | PAN: AAFCB9088F Appellant | Respondent C.O No. 391/Del/2015 (in ITA No. 4056/Del/2015) C.O No. 32/Del/201…

DCIT, NEW DELHI vs. BENNETT WILLIAMSON ENGINEERS LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

ITA 4055/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 4056/Del/2015 (A.Y. 2011-12) DCIT Vs Bennett Williamson Engineers Ltd. Central Circle-19, C/o Sandeep Chilana, Adv. Room No. 362, ARA Chilana & Chilana Law Offices, Centre, E-2, Advocate for the respondent, C-56, Jhandewalan LGF, Jangpura Extension, Extension, New Delhi-110014 New Delhi PAN: AAFCB9088F Appellant Respondent C.O No. 391/Del/2015 (in ITA No. 4056/Del/2015) C.O No. 32/Del/2016 (in ITA No. 4055/Del/2015) Bennett Williamson Engineers L…

DCIT, NEW DELHI vs. GAINWAY HOLDINGS LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

ITA 4007/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Gainway Holdings Ltd. Vs Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aafcg6056L Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER DCIT Gainway Holdings Ltd. Vs Central Circle-19, Room C/o. Sandeep Chilana, Advocate No. 362, ARA Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate for the respondent C- New Delhi 56, LFG, jangpura Extention, New Delhi-110014 PAN: AAFCG6056L Appellant Respondent C.O No. 390/Del/2015(in ITA No. 4007/Del/2015) Gainway Holdings Ltd. Vs DCIT C/o. Sandeep Chilana, Advocate Central Circle-19, Room Chilana & Chilana Law Offices, No. 362…

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