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Shivani Tayal,New Delhi vs Income Tax Officer, Ward 49(1), New ... on 13 June, 2025

24. Therefore, in view of the findings of the Hon'ble Delhi High Court in the decision cited supra, we do not find any merits in the aforesaid submission of the learned DR, and the reliance placed by the learned DR upon the decision of the SMC Bench of the Tribunal in Pushpa devi Shivlal Rathi v/s ITO, in ITA No. 1995/Pun./2024, dated 04/12/2024 is also of no relevance.
Income Tax Appellate Tribunal - Delhi Cites 33 - Cited by 0 - Full Document

The Hisar Leading Bank Co-Op Non-Agri ... vs Income-Tax Officer, Ward-1, Hisar, ... on 7 January, 2026

24. Therefore, in view of the findings of the Hon'ble Delhi High Court in the decision cited supra, we do not find any merits in the aforesaid submission of the learned DR, and the reliance placed by the learned DR upon the decision of the SMC Bench of the Tribunal in Pushpa devi Shivlal Rathi v/s ITO, in ITA No. 1995/Pun./2024, dated 04/12/2024 is also of no relevance.
Income Tax Appellate Tribunal - Delhi Cites 38 - Cited by 0 - Full Document

Habicon Estate Pvt Ltd,Delhi vs Ito Ward-11(1), Delhi on 13 February, 2026

24. Therefore, in view of the findings of the Hon'ble Delhi High Court in the decision cited supra, we do not find any merits in the aforesaid submission of the learned DR, and the reliance placed by the learned DR upon the decision of the SMC Bench of the Tribunal in Pushpa devi Shivlal Rathi v/s ITO, in ITA No. 1995/Pun./2024, dated 04/12/2024 is also of no relevance.
Income Tax Appellate Tribunal - Delhi Cites 34 - Cited by 0 - Full Document
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