M/S. GARDEN VIEW FOODS PVT. LTD.,DELHI vs. PR. CIT- 3, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] Ptc India Ltd. Vs Dcit 2Nd Floor, Nbcc Tower, Circle-19(1), Delhi Bhikaji Cama Place, 15, R.K.Puram (Main), New Delhi-110066. Pan-Aabcp7947F Appellant Respondent [Assessment Year : 2018-19] Dcit Vs Ptc India Ltd. Circle-19(1), 2Nd Floor, Nbcc Tower, Delhi Bhikaji Cama Place, 15, R.K.Puram (Main), New Delhi-110066. Pan-Aabcp7947F Appellant Respondent Appellant By Shri Salil Kapoor, Adv. & Ms. Soumya Singh, Adv Respondent By Shri D S Sidhu, Cit Dr Date Of Hearing 25.08.2025 Date Of Pronouncement 19.11.2025

delay is condoned and the appeal of the Revenue is admitted to decide on merits. ITA No.961/Del/2023 [Assessment Year : 2018-19] [Assessee’s appeal] 5. First, we take the appeal of the assessee in ITA No.961/Del/2023 [Assessment Year 2018-19] wherein assessee raised following grounds of appeal:- 1. That on the facts and circumstances of the case

PR. COMMISSIONER OF INCOME TAX-2 vs. M/S CARAF BUILDERS & CONSTRUCTIONS PVT. LTD.

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

condonation of 36 days delay in re- filing the appeal. Learned counsel for the respondent-assessee has appeared on advance notice and does not oppose the application. The application is accordingly allowed. ITA 1260/2018 This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (in short „the Act‟) in the case of M/s. Caraf Builders

DCIT, CIRCLE - 19(1), DELHI vs. PTC INDIA LTD., DELHI

In the result, appeal of the Revenue is dismissed

condoned.\nPage | 2\nITA No.961/Del/2023 &\n3225/Del/2024\n4. Considering the submissions made by the AO, the delay is\ncondoned and the appeal of the Revenue is admitted to decide on\nmerits.\nITA No.961/Del/2023 [Assessment Year : 2018-19]\n[Assessee's appeal]\n5. First, we take the appeal of the assessee in ITA\nNo.961/Del/2023 [Assessment Year 2018-19] wherein assessee\nraised following

M/S GEN X COMMODITIES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the Assessee stands dismissed

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

Section 14A of the Act. (ii) That the above disallowance has been confirmed despite the fact that no exempt income has been earned during the year under consideration. iii) That the addition has been confirmed in total disregard to the various judicial pronouncements. 5. The appellant craves leave to add, amend or alter any of the grounds of appeal

PR. COMMISSIONER OF INCOME TAX, DELHI 1 vs. M/S AMADEUS INDIA PVT. LTD.

Appeal is dismissed being covered

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

delay of 18 days in filing and 17 days in refiling the appeal is condoned. 2. The applications are disposed of. Signed By:PRAMOD KUMAR VATS Signing Date:15.10.2025 12:58:54 Signature Not Verified ITA 511/2025 Page 2 of 12 ITA 511/2025 3. This appeal under Section 260A of the Income Tax Act, 1961 (The Act) lays a challenge

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE vs. M/S DELHI INTERNATIONAL AIRPORT PVT. LTD .

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

delay in re- filing the appeal is condoned. 2. Accordingly, the application stands disposed of. ITA 380/2022 3. Present Income Tax Appeal has been filed challenging the Impugned Order dated 31st January, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 3707/Del/2013 & ITA No.4203/Del/2013 for the Assessment Year 2010-11. This is a digitally signed Judgement. NEUTRAL

PR. COMMISSIONER OF INCOME TAX -7, DELHI vs. PUNJAB NATIONAL BANK

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE

condonation of delay in filing the appeal. Accordingly, the application is allowed. ITA 193/2024 2. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 (hereafter the Act), impugning an order dated Digitally Signed By:TARUN RANA Signing Date:17.12.2024 16:17:45 Signature Not Verified ITA 193/2024 Page 2 of 13 09.01.2019 (hereafter

JAYPEE INFRA VENTURES PRIVATE LIMITED,GAUTAM BUDH NAGAR vs. ACIT CIRCLE 13(1) , NEW DELHI

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

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

section 14A of the Act. Aggrieved the assessee filed appeal before the Ld. CIT(A), who dismissed the appeal in limine. 4. The first issue raised vide ground Nos. 1 and 2 are in respect of dismissal of appeal in limine by the Ld. CIT(A) on the reasoning that the said appeal was filed after specified time and there

ACIT, NEW DELHI vs. M/S. K.E.I. INDUSTRIES LTD., NEW DELHI

In the result, Ground No.3

Bench: Shri Bhavnesh Saini, J.M. & Shri Anil Chaturvedi, A.M.

delay in filing the cross objection is however condoned. 17. In the result, C.O.No.34/Del./2019 of the Assessee dismissed. ITA.No.528/Del./2016 – A.Y. 2012-2013 [M/s. K.E.I. Industries Ltd., New Delhi]. 18. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-5, Delhi, Dated 23.12.2015 for the A.Y. 2012-2013. 19. Learned Counsel

M/S. KEI INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, Ground No.3

Bench: Shri Bhavnesh Saini, J.M. & Shri Anil Chaturvedi, A.M.

delay in filing the cross objection is however condoned. 17. In the result, C.O.No.34/Del./2019 of the Assessee dismissed. ITA.No.528/Del./2016 – A.Y. 2012-2013 [M/s. K.E.I. Industries Ltd., New Delhi]. 18. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-5, Delhi, Dated 23.12.2015 for the A.Y. 2012-2013. 19. Learned Counsel

PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI vs. HERO FUTURE ENERGIES PVT LTD

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

delay of 51 days in filing and 219 days in refilling the appeal is condoned. Applications stand disposed of. ITA 459/2024 & 460/2024 1. Mr. Maratha, learned counsel appearing for the appellants, fairly concedes that the questions which were sought to be canvassed in these appeals stand concluded and answered against the appellant in terms of the judgment rendered in Principal

PURE HOME & LIVING PRIVATE LIMITED (FORMERLY KNOWN AS DLF BRANDS PRIVATE LIMITED),NEW DELHI vs. ASSISSTANT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2349/Del/2025 िनधा"रणवष"/Assessment Year:2017-18 बनाम Pure Home & Living Private Acit, Limited, Vs. Circle 7(1), (Formerly Known As Dlf Brands C.R. Building, Ito, Private Limited), New Delhi. 204, Ground F/F, Okhla Industrial Estate, Phase-Iii, New Delhi. Pan No.Aafca7971E अपीलाथ" Appellant ""यथ"/Respondent

section 14A(2), the disallowance made by the AO and confirmed by the CIT(A) is illegal and bad in law. 3. That on facts and in the circumstances of the case, the Ld.CIT(A) erred in law in passing the order dated 30.10.2024 without giving the personal hearing despite specific request and as such the impugned order

JAKSON LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri N. K. Saini & Ms Suchitra Kamblejakson Ltd. Vs Acit 101, Ratan Jyoti Building, Central Circle-25 18, Rajendra Place New Delhi New Delhi Aaacj5347C (Respondent) (Appellant)

condonation of delay is as under:- 1. “The applicant has filed an appeal before the Hon’ble Tribunal against the CIT(A) order dated 10/01/2013 which was received on 14/02/2013 for the 2 assessment year 2004-05. 2. Therefore, the last date of filing the appeal before your honour was 15/04/2013. 3. The said appeal is filed on 25/11/2014, thus

PR. COMMISSIONER OF INCOME TAX vs. MS. PNB HOUSING FINANCE LTD

In the result, the appeals filed by the

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

delay of 18 days in re-filing the present appeal is condoned. Accordingly, this application stands disposed of. ITA 308/2022 1. Present income tax appeal has been filed challenging the order dated 04th December, 2019 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2124/Del/2015 and ITA No. 2810/Del/2015 for the Assessment Year (‘AY’) 2010-11. This

THE PR. COMMISSIONER OF INCOME TAX-9 vs. VEDANTA LIMITED.

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

delay is condoned. ITA 1467/2018 This appeal by the Revenue under Section 260A of the Income-tax Act 1961 (for short ‘Act’) in the case of Vedanta Ltd (Formerly known as Madras Aluminium Co. Ltd.) relates to the assessment year 2010-2011 and arises from the order dated 10th April, 2018 passed by the Income-Tax Appellate Tribunal ('Tribunal

BIO MED PVT. LTD.,,GHAZIABAD vs. ACIT, SPECIAL RANGE, GHAZIABAD

In the result, the appeal for assessment year 2014-15 filed by the assessee is partly allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal

condone the delay in dispute and proceeded further. 4. At the outset, it is submitted by the Ld. AR that the issue of disallowance of Rs. 89,67,187/- under section 35(2AB) of the Income Tax Act squarely covered in favor of assessee by ITAT judgement in assessee own case for AY 2013-14 bearing ITA No. 3544/Del/2023, wherein

BIO MED PVT. LTD,GHAZIABAD vs. JCIT, SPECIAL RANGE, GHAZIABAD

In the result, the appeal for assessment year 2014-15 filed by the assessee is partly allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal

condone the delay in dispute and proceeded further. 4. At the outset, it is submitted by the Ld. AR that the issue of disallowance of Rs. 89,67,187/- under section 35(2AB) of the Income Tax Act squarely covered in favor of assessee by ITAT judgement in assessee own case for AY 2013-14 bearing ITA No. 3544/Del/2023, wherein

PR COMMISSIONER OF INCOME TAX (CENTRAL) 3 NEW DELHI vs. KRISHAK BHARTI COOPERATIVE LTD

Appeal is dismissed being covered

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

delay is condoned. 7. The application is allowed. CM APPL. 12094/2026 8. For the reasons stated, the application for exemption is allowed subject to just exceptions. 9. The application stands disposed of. ITA 147/2026 10. Mr. Shlok Chandra, learned Senior Standing Counsel for the appellant fairly submitted that the issue involved in the present appeal, viz disallowance under Section 14A