What does this mean : re judicial rullings

Friends/Seniors

I wanted to know how to read the following 

CIT vs Refrigeration and Allied Industries Ltd [2001] 247 ITR 12 (Delhi)

CIT vs Yamaha Motor India Pvt Ltd [2009] 183 Taxman 291 (Delhi)

It means that decision from CITAppeals was given in 2001 and 2009. What does 247 ITR 12 and 183 Taxman 291 denote.

Regards,

Replies (2)

Any feedback please.

Regards,

It per se does not means that judgement was passed by CIT(A)

It only means that it was CIT who filed the case (simple terms) , It could also be a case where CIT appeals against its own order [errorneous order passed by CIT and noticed by CCIT] on behalf of Chief CIT [CCIT] 

 

183 Taxman 291 Delhi

183 is the series of journal like this one is from 183th series and you can find this judgement on page 291 of the said journal

Delhi here is the territory where the judgement was passed

This case is of Delhi High Court

 

Also note that judgements of ITAT can also be same, so when I write say Delhi in last it could mean that this judgement was passed either by ITAT or by High Court. To remove this problem most judgement specifically write the word ITAT before the name of the territory

like the case xXXXXXXX (ITAT) Mum

Calibrated Healthcare Systems India Pvt. Ltd vs. ACIT (ITAT Delhi)

[2013] 142 ITD 21 (DEL) (SB) [23/01/2013]

Here the judgement has been passed by Special Bench

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 14 November 2026
Article Assistant

Jitendra Agarwal & Associates

Bengaluru

CA Inter

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details