“Section 255(4)”

Section References (mined)Section 255Section 255(4)75 judgments

ELAN LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 763/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT

DSP INVESTMENT MANAGERS PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 3(1)(1), MUMBAI

ITA 3925/MUM/2023[2021-22]Status: DisposedITAT Mumbai13 Feb 2026AY 2021-22

Section 14A

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER\nAND\nSHRI GIRISH

DCIT, CIRCLE 52(1), NEW DELHI vs. BHUPINDER SINGH BHALLA, NEW DELHI

Appeal of the revenue is dismissed

ITA 2964/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Feb 2026AY 2016-17

For Respondent: \nShri Jitender Singh, CIT-DR

Section 142(1)Section 142(3)Section 143(1)Section 143(2)Section 143(3)Section 250Section 54B

Income Tax Act, 1961", "Section 81 of Delhi Land Reform Act, 1954", "Section 47(viii) of the Act", "Section 54EC of the Act", "Section 255(4) of the Act" ], "issues": "Whether the assessee is eligible for deduction under Section 54B of the Income Tax Act, 1961, on the capital gains

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

Accordingly, the respective grounds raised by the respective\nassessees are hereby allowed

ITA 3379/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

For Appellant: \nShri Sanjay Kumar Agarwal, CAFor Respondent: \nShri Jitender Singh, CIT DR

Section 143(3)Section 153ASection 153D

{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH \"A\": NEW DELHI\nBEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER\nAND\nSHRI RAJ

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

Appeals of the assessee are allowed

ITA 2221/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR

Section 143(3)Section 153ASection 153D

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. DEEPA TALWAR, DELHI

Appeals of the assessee are allowed

ITA 2203/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR

Section 143(3)Section 153ASection 153D

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN

YASMIN KAPOOR,DELHI vs. DCIT, CENTRAL CIRCLE - 19, DELHI, DELHI

ITA 1542/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

For Appellant: \nShri Sanjay Kumar Agarwal, CAFor Respondent: \nShri Jitender Singh, CIT DR

Section 143(3)Section 153ASection 153D

{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH \"A\": NEW DELHI\nBEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER\nAND\nSHRI RAJ

HERO FINCORP LIMITED,NEW DELHI vs. ACIT, CIRCLE 11(1), DELHI, C.R. BUILDING

In the result, the appeal of the assessee is partly allowed

ITA 2542/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Section 143(3)Section 154Section 251(1)Section 56(2)(viib)

This assessee's appeal is partly allowed to the extent indicated\nhereinabove.\n37\nITA No. 2542/Del/2024\nPER : MAHAVIR SINGH, VICE PRESIDENT\nOrder under Section 255(4) of the Income-tax Act, 1961\nBy the order of President, ITAT vide U.O. No.F.28-Cent.Jd(AT)/2025 dated 28th April, 2025,\nthe undersigned

ZACHARIA VARUGHESE,KOTTAYAM vs. ITO WARD 5, KOTTAYAM

Appeal of the assessee is partly allowed for statistical purposes

ITA 131/COCH/2023[2015-16]Status: DisposedITAT Cochin12 Jan 2026AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Thomas Joseph, CAFor Respondent: Ms. Leena Lal, Sr. DR

Section 10(4)Section 10(4)(ii)Section 143(3)Section 255(4)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL

CHAMRU RAM,CHANDAULI vs. DC/ACIT, CIRCLE - 3, VARANASI

In the result, the appeal is partly allowed

ITA 14/VNS/2023[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 145(3)Section 255(4)Section 69ASection 69C

I.T.A. No.14/VNS/2023 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI KUL BHARAT

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

I.T.A. No.135/VNS/2020 1 C.IO.No.04/VNS/2021 Assessment Year:2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI

SHRI RAKESH ARORA,DELHI vs. ITO WARD-30(8), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2159/DEL/2025[2012-13]Status: DisposedITAT Delhi28 Nov 2025AY 2012-13

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2012-13] Sh. Rakesh Arora Ito C-4, 4123 Ward- 30 (8) Vasant Kunj, Vs Delhi Delhi-110070 Pan No.Aaepa727P Appellant Respondent Appellant By Sh. Lalit Mohan, Ca Respondent By Sh. Ajay Kumar Arora, Sr. Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 28.11.2025

Section 147Section 148Section 69Section 69A

2650/Del/2024 dated 06.08.2025 wherein Ld. Third Member agreeing with the view of the learned Judicial Member, held as under :- This reference under section 255(4) of the Income-Tax Act, 1961 (‘Act for short) arises on account of difference of opinion between two learned Members of the formulated for being

ADITYA BIRLA NUVO LTD (SINCE AMALGAMATED WITH GRASIM INDUSTRIES LIMITED),MUMBAI vs. DCIT CC-1(4) EARLIER WITH ACIT(LTU) 1, MUMBAI

ITA 563/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Nov 2025AY 2013-14

Bench: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSMT RENU JAUHRI, ACCOUNTANT MEMBER\nITA No.563/Mum/2018\n(Assessment Year :2013-14)\nAditya BirlaNuvo Ltd. Vs. Dy. CIT, Central Circle – 1(4)\n(Since Amalgamated with\nGrasim Industries Limited)\nA2 Aditya Birla Centre, S. K.\nAhire Marg, Worli, Mumbai\nEarlier with Asst. CIT(LTU) 1\nRoom No. 902, Old CGO\nBuilding, 9th Floor, M. K. Road,\nMumbai-400 020\nPAN/GIR No.AAACI1747H\n(Appellant) .. (Respondent)\nITA No.1885/Mum/2018\n(Assessment Year :2013-14)

Section 255(4)Section 80

purpose of computing deduction under\nsection 80 IA. In view of this divergence, the matter was\nplaced before the Hon’ble President under section 255(4) of\nthe Act. The points of difference were thereafter referred to the\nHon’ble Third Member for resolution. The Hon’ble Third\nMember

JT.CIT (OSD)-CC- 1(4), MUMBAI vs. ADITYA BIRLA NUVO LTD (SINCE AMALGAMATED WITH GRASIM INDUSTRIES LIMITED), MUMBAI

The appeals are disposed of

ITA 1885/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Nov 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 255(4)Section 80

purpose of computing deduction under section 80 IA. In view of this divergence, the matter was placed before the Hon’ble President under section 255(4) of the Act. The points of difference were thereafter referred to the Hon’ble Third Member for resolution. The Hon’ble Third Member

SWATY MEHTA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI

In the result, the appeals of the assessees are partly allowed as

ITA 2551/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD

SONIA MEHTA,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI

In the result, the appeals of the assessees are partly allowed as

ITA 2549/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Section 153D

ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. ELAN LTD, DELHI

ITA 1331/DEL/2025[2019-20]Status: DisposedITAT Delhi08 Oct 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(2)Section 153CSection 153C(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. ELAN BUILDCON PVT LTD, DELHI

ITA 1330/DEL/2025[2019-20]Status: DisposedITAT Delhi08 Oct 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(2)Section 153CSection 153C(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. ELAN BUILDCON PVT LTD, DELHI

ITA 1329/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Oct 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(2)Section 153CSection 153C(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish

ELAN BUILDCON PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI, NEW DELHI

ITA 773/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Sept 2025AY 2017-18

For Appellant: Sh. Paritosh Jain, AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(2)Section 153CSection 153C(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH ‘C’, NEW DELHI\nBefore Sh. Satbeer Singh Godara, Judicial Member

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