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“Section 2(5)(a)(iii)”

Section References (mined)Section 2Section 2(5)(a)(iii)6 judgments

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD., KASTURBA NAGAR

ITA 609/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21
For Appellant: \nShri Ashwani Taneja, AdvocateFor Respondent: \nMs. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

proceedings or other particulars\nbefore the Income-tax officer at the stage of original assessment\ndisclosed any grounds for relief under section 2(5) (a) (iii) of the\nFinance Act of 1964 or of the Finance Act of 1965, even though no\nclaim was made for that relief ... original assessment proceedings, the\nIncome-tax officer concerned should have taken the initiative in\nguiding the assessee in claiming relief under section 2(5)(a)(iii) of\nthe relevant Finance Act.\"\n2.8.5 Further reliance is placed another landmark judgment in the case of\nS.R. Koshti

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

In the result, appeals filed by the revenue in the AY 2020-21 and AY\n2021-22 are dismissed

ITA 579/DEL/2025[2021-22]Status: DisposedITAT Delhi12 Feb 2026AY 2021-22
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

proceedings or other particulars\nbefore the Income-tax officer at the stage of original assessment\ndisclosed any grounds for relief under section 2(5) (a) (iii) of the\nFinance Act of 1964 or of the Finance Act of 1965, even though no\nclaim was made for that relief ... original assessment proceedings, the\nIncome-tax officer concerned should have taken the initiative in\nguiding the assessee in claiming relief under section 2(5)(a)(iii) of\nthe relevant Finance Act.\"\n2.8.5 Further reliance is placed another landmark judgment in the case of\nS.R. Koshti

JCIT(OSD), RANGE-10, NEW DELHI , CR BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

ITA 578/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

proceedings or other particulars\nbefore the Income-tax officer at the stage of original assessment\ndisclosed any grounds for relief under section 2(5) (a) (iii) of the\nFinance Act of 1964 or of the Finance Act of 1965, even though no\nclaim was made for that relief ... original assessment proceedings, the\nIncome-tax officer concerned should have taken the initiative in\nguiding the assessee in claiming relief under section 2(5)(a)(iii) of\nthe relevant Finance Act.\"\n2.8.5 Further reliance is placed another landmark judgment in the case of\nS.R. Koshti

JCIT(OSD), RANGE-10, NEW DELHI , ITO C.R. BUILDING vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

In the result, appeals filed by the revenue in the AY 2020-21 and AY\n2021-22 are dismissed

ITA 577/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

proceedings or other particulars\nbefore the Income-tax officer at the stage of original assessment\ndisclosed any grounds for relief under section 2(5) (a) (iii) of the\nFinance Act of 1964 or of the Finance Act of 1965, even though no\nclaim was made for that relief ... original assessment proceedings, the\nIncome-tax officer concerned should have taken the initiative in\nguiding the assessee in claiming relief under section 2(5)(a)(iii) of\nthe relevant Finance Act.\"\n2.8.5 Further reliance is placed another landmark judgment in the case of\nS.R. Koshti

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

ITA 320/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

proceedings or other particulars\nbefore the Income-tax officer at the stage of original assessment\ndisclosed any grounds for relief under section 2(5) (a) (iii) of the\nFinance Act of 1964 or of the Finance Act of 1965, even though no\nclaim was made for that relief ... original assessment proceedings, the\nIncome-tax officer concerned should have taken the initiative in\nguiding the assessee in claiming relief under section 2(5)(a)(iii) of\nthe relevant Finance Act.\"\n2.8.5 Further reliance is placed another landmark judgment in the case of\nS.R. Koshti

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

ITA 319/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

proceedings or other particulars\nbefore the Income-tax officer at the stage of original assessment\ndisclosed any grounds for relief under section 2(5) (a) (iii) of the\nFinance Act of 1964 or of the Finance Act of 1965, even though no\nclaim was made for that relief ... original assessment proceedings, the\nIncome-tax officer concerned should have taken the initiative in\nguiding the assessee in claiming relief under section 2(5)(a)(iii) of\nthe relevant Finance Act.\"\n2.8.5 Further reliance is placed another landmark judgment in the case of\nS.R. Koshti