What is the leading case on Section 255(5) of the Income Tax Act?

PCIT v. ABC Papers Ltd. (447 ITR 1) is the decision most relied on for Section 255(5), cited in 181 judgments. Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

Which cases are most cited on Section 255(5)?

PCIT v. ABC Papers Ltd. (447 ITR 1) — 181 citing judgments; CIT v. Arvind Construction Co. (P.) Ltd. (245 ITR 659) — 7 citing judgments.

How many judgments are there on Section 255(5)?

BharatTax indexes 28 ITAT, High Court and Supreme Court judgments that turn on Section 255(5) of the Income Tax Act, 1961.

Section 255(5) of the Income Tax Act — Case Laws

Smt. Indubala Jayant Jain, Mumbai vs. I.T.O Ward, 17(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4953/MUM/2024[2010-11]Status: DisposedITAT Mumbai24 Nov 2025AY 2010-11

Bench: Shri. Vikram Singh Yadav & Shri. Anikesh Banerjee

For Appellant: Shri G. P. Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)

Section 124Section 143(1)Section 143(3)Section 148Section 250Section 255(5)

Sahara India Financial Corpn. Ltd., Lucknow vs. ACIT, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3666/DEL/2008[2001-02]Status: DisposedITAT Delhi26 Jun 2025AY 2001-02

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 127(2)

DCIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3653/DEL/2008[2001-02]Status: DisposedITAT Delhi26 Jun 2025AY 2001-02

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 127(2)

DCIT, New Delhi vs. M/S Sahara India Financial Corp. Ltd., Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3519/DEL/2008[2000-01]Status: DisposedITAT Delhi26 Jun 2025AY 2000-01

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 127(2)

DCIT CC-6 vs. Sahara India Financial Corp. Ltd

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 1504/DEL/2008[1999-2000]Status: DisposedITAT Delhi26 Jun 2025AY 1999-2000

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaco 69/Del/2009, Co 237, 238/Del/2009, (In Ita Nos. 1504, 3519, 3653/Del/2008) Ays: 1999-2000, 2000-01, 2001-02 M/S. Sahara India Financial Vs. Dcit, Corporation Ltd, Central Circle-6, Kapoorthala Complex, Ali New Delhi Ganj, Lucknow (Appellant) (Respondent) Pan: Aadcs8698C

For Appellant: Shri Aditya Vohra, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 127(2)

DCIT, Lucknow vs. Sahara India Mutual Benifit Corp. Ltd., Lucknow

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

ITA 684/LKW/2000[1996-97]Status: DisposedITAT Lucknow13 Jun 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 127Section 201(1)Section 260ASection 271C

DCIT, Lucknow vs. Sahara India Mutual Benifit Corp. Ltd., Lucknow

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

ITA 683/LKW/2000[1996-97]Status: DisposedITAT Lucknow13 Jun 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 127Section 201(1)Section 260ASection 271C

ACIT, New Delhi vs. M/S Sahara India (Firm), 1, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2152/DEL/2010[2002-03]Status: DisposedITAT Delhi30 May 2025AY 2002-03

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

ACIT, New Delhi vs. M/S Sahara India (Firm), Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 775/DEL/2009[1999-00]Status: DisposedITAT Delhi30 May 2025AY 1999-00

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

ACIT, New Delhi vs. M/S Sahara India (Firm), Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2359/DEL/2009[2001-02]Status: DisposedITAT Delhi30 May 2025AY 2001-02

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

DCIT, New Delhi vs. M/S Sahara India (Firm), Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2017/DEL/2009[2000-01]Status: DisposedITAT Delhi30 May 2025AY 2000-01

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

DCIT CC-6, New Delhi vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 3246/DEL/2008[1995-1996]Status: DisposedITAT Delhi30 May 2025AY 1995-1996

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

ACIT CC-6, New Delhi vs. Sahara India (Firm)

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 2502/DEL/2008[1996-1997]Status: DisposedITAT Delhi30 May 2025AY 1996-1997

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

DCIT, CC-1, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 669/LKW/2002[1998-99]Status: DisposedITAT Lucknow30 May 2025AY 1998-99

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

DCIT, CC-1, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 567/LKW/2002[1997-198]Status: DisposedITAT Lucknow30 May 2025AY 1997-198

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

Sahara India, Lucknow vs. ACIT, CC-1, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 742/LKW/2000[1996-97]Status: DisposedITAT Lucknow30 May 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

DCIT, Central Circle, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 104/LKW/2000[1996-97]Status: DisposedITAT Lucknow30 May 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

ACIT, Lucknow vs. Sahara India, Lucknow

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 683/LKW/1999[1995-96]Status: DisposedITAT Lucknow30 May 2025AY 1995-96

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko