DCIT, CIRCLE 4(2), NEW DELHI vs. BANSAL STEELS POWER LTD, NEW DELHI
In the result, appeal of the Revenue is dismissed and cross
ITA 4891/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19
Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.4891/Del/2024 िनधा"रणवष"/Assessment Year:2018-19 बनाम Dcit, Bansal Steels Power Ltd. Circle 4(1), Vs. 35, Jhandewalan, Motia Khan, New Delhi. New Delhi. Pan No.Aaacg1010F अपीलाथ" Appellant ""यथ"/Respondent & Co No.230/Del/2025 (Arising Out Of Ita No.4891/Del/2024) िनधा"रणवष"/Assessment Year: 2018-19 बनाम Bansal Steels Power Ltd. Dcit, 35, Jhandewalan, Motia Khan, Vs. Circle 4(1), New Delhi. New Delhi. Pan No.Aaacg1010F अपीलाथ" Appellant ""यथ"/Respondent
Section 2Section 79Section 79(2)(c)
share holding pursuant
to the order of the NCLT, Delhi Bench dated 04.12.2018 under IBC
Code and thus the provisions of section 79(2)(c) of the I.T. Act are
applicable to the assessee company pursuant to which since no
approval has been taken from
