Zinzuwadia and Sons. v. DCIT, Circle

108 Taxmann.com 42Reported decision#21938 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 112(1)Section 132Section 143(3)Section 153ASection 158BCSection 292BSection 68

Issues it is cited on

section 133(a)warrant of authorisationsection 292bbsection 158bcshare capital and share premiumpanchnamasection 292bsection 132(1)section 158bsection 292section 158search assessment

Judgments citing Zinzuwadia and Sons. v. DCIT, Circle

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2273/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2271, 2272 & 2273/Del/2018 AYs 2009-10, 2011-12 & 2010-11 ACIT, Vs. Focus Buildwell Pvt. Ltd., Central Circle-15, 201-H, Gautam Nagar, New Delhi. New Delhi – 110 049. PAN: AABCF2227J CO Nos.67, 68 & 69/Del/2022 (in ITA Nos.2271, 2272 & 2273/Del/2018) AYs 2009-10, 2011-12 & 2010-11 Focus Buildwell Pvt. Ltd., Vs. ACIT, 201-H, Gautam Nagar, Central Circle-15, New Delhi – 110 049. New Delhi. PAN: AABCF2227J (Appellant/Cross Objector) (Respondent) Assessee b…

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2272/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2271, 2272 & 2273/Del/2018 AYs 2009-10, 2011-12 & 2010-11 ACIT, Vs. Focus Buildwell Pvt. Ltd., Central Circle-15, 201-H, Gautam Nagar, New Delhi. New Delhi – 110 049. PAN: AABCF2227J CO Nos.67, 68 & 69/Del/2022 (in ITA Nos.2271, 2272 & 2273/Del/2018) AYs 2009-10, 2011-12 & 2010-11 Focus Buildwell Pvt. Ltd., Vs. ACIT, 201-H, Gautam Nagar, Central Circle-15, New Delhi – 110 049. New Delhi. PAN: AABCF2227J (Appellant/Cross Objector) (Respondent) Assessee b…

ACIT, Central Circle- 15, New Delhi vs. Focus Buildwell Pvt. Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 2271/DEL/2018[2009-10]Status: DisposedITAT Delhi31 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri V.K. Agarwal, AR &For Respondent: Ms Monika Singh, CIT-DR
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.2271, 2272 & 2273/Del/2018 AYs 2009-10, 2011-12 & 2010-11 ACIT, Vs. Focus Buildwell Pvt. Ltd., Central Circle-15, 201-H, Gautam Nagar, New Delhi. New Delhi – 110 049. PAN: AABCF2227J CO Nos.67, 68 & 69/Del/2022 (in ITA Nos.2271, 2272 & 2273/Del/2018) AYs 2009-10, 2011-12 & 2010-11 Focus Buildwell Pvt. Ltd., Vs. ACIT, 201-H, Gautam Nagar, Central Circle-15, New Delhi – 110 049. New Delhi. PAN: AABCF2227J (Appellant/Cross Objector) (Respondent) Assessee b…

Zinzuwadia and Sons. v. DCIT, Circle (108 Taxmann.com 42) — Cited in 3 Judgments | BharatTax