DCIT, CENTRAL CIRCLE- I , NOIDA vs NIRANJAN BUILDCON PVT. LTD., DELHI

Income Tax Appellate Tribunal, DELHI BENCHES: NEW DELHI

Before: SHRI KULDIP SINGH & SHRI PRASHANT MAHARISHI

For Appellant: Ms. Meenal Goyal, CA, Shri V. K. Garg, Adv, Shri Deepak Malik, Adv, Shri Pulkit Adrana, Adv, Shri Lalit Mohan, CA, Shri Suresh Gupta, CA, Shri V. K. Aggarwal, Adv, Smt Sweta Bansal, CA, Shri Shiv Kr. Arora, CA, Shri Ved Jain, Adv, Ms. Aditi Gupta, CA, Shri Deepak Malik, Adv, Shri V. K. Aggarwal, Adv, Shri Akshat Jain, CA, Shri Deepak Garg, Adv, Shri Shiv Kr. Arora, CA for various respondents - as per

For Respondent: Ms. Nidhi Sharma, Sr. DR, Ms. Meenal Goyal, CA, Shri V. K. Garg, Adv, Shri Deepak Malik, Adv, Shri Pulkit Adrana, Adv, Shri Lalit Mohan, CA, Shri Suresh Gupta, CA, Shri V. K. Aggarwal, Adv, Smt Sweta Bansal, CA, Shri Shiv Kr. Arora, CA, Shri Ved Jain, Adv, Ms. Aditi Gupta, CA, Shri Deepak Malik, Adv, Shri V. K. Aggarwal, Adv, Shri Akshat Jain, CA, Shri Deepak Garg, Adv, Shri Shiv Kr. Arora, CA for various respondents - as per

Hearing: 23/08/2019Pronounced: 28/08/2019

O R D E R PER BENCH Page | 1

The captioned appeal in and 99 appeals [as per Annexure-A] preferred by the Revenue have been listed by the Registry before the Bench on the ground that they do not survive for consideration in view of the CBDT Circular No.17/2019 dated 8th August, 2019.

The CBDT, vide Circular dated 8th August, 2019 (supra), has amended para 3 of Circular No. 3/2018 dated 11.07.2018 modifying the monetary limits for filing of appeals by the Department before the Tribunal. The tax effect in dispute in the captioned appeals is stated to be below the enhanced monetary limit of Rs. 50 lakhs specified in the CBDT Circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra). CBDT, vide clarification in F.No.279/Misc/M-93/2018-ITJ dated 20th August, 2019 has clarified that the revised monetary limits specified in Circular dated 8th August, 2019 (supra) are applicable to pending appeals also. 3. In this background, the learned D.R. appearing for the Revenue was required to state his position; he has not referred to any material which would show that the captioned appeals are protected by any of the exceptions provided in para 10 of the CBDT circular dated 11.07.2018 (supra) and its amendment dated 20th August, 2018. 4. Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra). It is also noted that the Hon'ble Supreme Court in the case of DCIT & Ors vs. MSEB Holding Company Ltd. [SLP (Civil) No.26373/2019 dated 16.08.2019] has taken cognizance of the enhanced limit while dismissing the SLP arising from the judgement passed by the Hon'ble Bombay High Court in WP No. 3642/2018 dated 25.01.2019. 5. Before parting, we clarify that if on a later date, the Revenue finds that the tax effect in dispute in any of the captioned appeals is more than the limit prescribed in the Circular dated 08.08.2019 (supra), or it is protected by any of the exceptions provided in para 10 of the CBDT circular dated 11.07.2018 (supra), it shall be at liberty to approach the Tribunal for recall of the order and reinstitution of the appeal for adjudication on merits. The Tribunal shall consider such applications, if any, as per the extant law.

In conclusion, by applying the circular dated 08.08.2019 (supra) read with circulars dated 11.07.2018 (supra) and 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/ not pressed.

Above decision was pronounced in the open court at the conclusion of hearing on 23rd August, 2019. Order pronounced in the open court on 28/08/2019. -Sd/- -Sd/- (KULDIP SINGH) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28/08/2019 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Annexure: A INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: NEW DELHI Sl ITA/IT(SS)A Assessm PAN Name of the Name of the respondent Name of the DR Name of the AR NO. No. ent year appellant 330/Del/2017 a. 2012-13 AAACM0294P ACIT, Circle- Spice Retail Ltd (now Ms. Nidhi Sharma, Sr. DR Ms. Meenal Goyal, 24(1), New Delhi known as New Spice CA Sales & Solutions Ltd, 2. 407/Del/2017 2012-13 AACCN2500M DCIT, Circle- Sitae Re Pvt. Ltd Ms. Nidhi Sharma, Sr. DR Shri V. K. Garg, 23(2), New Delhi Adv 3. 738/Del/2017 2010-11 AABCV4461G ACIT, Circle- Vashulinga Finance Pvt Ms. Nidhi Sharma, Sr. DR none 26(1), New Delhi Ltd 4. 802/Del/2017 2008-09 AABCS6094C ACIT, Central SMA Properties Pvt. Ltd Ms. Nidhi Sharma, Sr. DR Shri Deepak Malik, Circle-8, New Adv Delhi 5. 803/Del/2017 2013-14 AAJCS8447D ACIT, Central SMA Properties Pvt. Ltd Ms. Nidhi Sharma, Sr. DR Shri Deepak Malik, Circle-8, New Adv Delhi 6. 921/Del/2017 2011-12 AAAAS7176C ITO, Ward -1(5), Sahkari Ganna Vikas Ms. Nidhi Sharma, Sr. DR None New Delhi Samiti Ltd 7. 950/Del/2017 2005-06 AABCV8836H ACIT, Circle- Vishal Gold & Precious Ms. Nidhi Sharma, Sr. DR None 26(2), New Delhi Stones Pvt Ltd 8. 1107/Del/2017 2001-02 AAACF0010A ACIT, Circle- VA Tech Escher Wyss Ms. Nidhi Sharma, Sr. DR Shri Deepesh Garg, 26(1), New Delhi Flovel Pvt Ltd Adv Shri Pulkit Adrana, Adv 9. 4168/Del/2019 2010-11 BALPS1589J DCIT , Central Aditya Sharma Ms. Nidhi Sharma, Sr. DR None Circle-7, New Delhi 10. 1472/Del/2017 2012-13 AOPGS8299P ACIT, Circle- Viraj Jit Singh Ms. Nidhi Sharma, Sr. DR None 30(1), New Delhi 11. 2984/Del/2019 2012-13 DARPS1869B ITO, Ward -1, Fakir Singh, through Ms. Nidhi Sharma, Sr. DR None Fatehabad L/H Shri Joginder Singh 12. 3756/Del/2019 2014-15 AACCE4200H ACIT, Circle- EFACEC India Pvt. Ltd. Ms. Nidhi Sharma, Sr. DR None 8(1), New Delhi 13. 3673/Del/2019 2015-16 ALKPC6944L ITO, Ward-1(3), Chaman, Ms. Nidhi Sharma, Sr. DR none Gurgaon

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2931/Del/2019 2008-09 AACCK4283G DCIT, Central King Buildcon Pvt Ltd Ms. Nidhi Sharma, Sr. DR Shri Lalit Moha, CA Circle-14, New Delhi 15. 3757/Del/2019 2010-11 AMIPA2723J ITO, Ward-52(2), Megha Ansal Ms. Nidhi Sharma, Sr. DR None New Delhi 16. 3526/Del/2019 2010-11 AACCK1042P ITO, Ward-14(1), K3 Trading Pvt. Ltd Ms. Nidhi Sharma, Sr. DR none New Delhi 17. 3027/Del/2019 2007-08 AAACV2339J ACIT, Circle- VRC Construction India Ms. Nidhi Sharma, Sr. DR Shri Suresh Gupta, 26(2), New Delhi pvt. Ltd CA 18. 3028/Del/2019 2015-16 AABCV8416F ACIT, Circle- VL Estates Pvt. Ltd Ms. Nidhi Sharma, Sr. DR None 26(2), New Delhi 19. 3037/Del/2019 2015-16 AAATR0291G ACIT€(OSD), RB Seth Jessa Ram & Ms. Nidhi Sharma, Sr. DR None Ward-2(4), New Bros. Charitable Delhi Hospital Trust 20. 3540/Del/2019 2009-10 AFUPC5983M ITO, Ward-2, Pawan Kumar Chauhan Ms. Nidhi Sharma, Sr. DR None Ghaziabad 21. 3547/Del/2019 2011-12 AABAP2640M ITO, Ward-62(4), Pratibha SMS JV Ms. Nidhi Sharma, Sr. DR None new Delhi 22. 2777/Del/2019 2014-15 AABAT0924C ITO, Ward-63(5), The Jwala Co-operative Ms. Nidhi Sharma, Sr. DR None New Delhi Urban Thrift and Credit Society Ltd 23. 2933/Del/2019 2008-09 AEIPG8121L DCIT, CC-14, Saraswati Devi Goyal Ms. Nidhi Sharma, Sr. DR Shri Lalit Moha, CA New Delhi 24. 2990/Del/2019 2014-15 BGJPR2717K ITO, Ward-42(1), Ritu, New Delhi Ms. Nidhi Sharma, Sr. DR None New Delhi 25. 2994/Del/2019 2015-16 AAKCS6929D ACIT, Circle- SSVS Buildcon Pvt. Ltd Ms. Nidhi Sharma, Sr. DR None 24(1), New Delhi 26. 3246/Del/2019 2008-09 AAKCS1928C ACIT(OSD), SS Gas Lab Asia Pvt Ltd Ms. Nidhi Sharma, Sr. DR None Ward-22(1), New Delhi 27. 3754/Del/2019 2014-15 AABCT8715H Addl. CIT, Spl. Thales India Pvt Ltd Ms. Nidhi Sharma, Sr. DR Shri V. K. Range-09, New Aggarwal, Adv Smt Delhi Sweta Bansal, CA 28. 6126/Del/2016 2012-13 AAACU0455C DCIT, Circle- Unison Hotels Pvt Ltd Ms. Nidhi Sharma, Sr. DR Shri Shiv Kr. Arora, 27(1), New Delhi CA 29. 6297/Del/2016 2013-14 AAACO0155H DCIT, Circle- Odeon Builders Pvt. Ltd Ms. Nidhi Sharma, Sr. DR Shri Ved Jain, Adv 19(1), New Delhi 30. 6363/Del/2016 2013-14 AACAS5642R DCIT(Exemption) SD High School Ms. Nidhi Sharma, Sr. DR None , Ghaziabad Association Page | 5

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6399/Del/2016 2014-15 AACCR1635F ACIT, Central Saarthak Vanijya India Ms. Nidhi Sharma, Sr. DR None Circle-28, New Ltd Delhi 32. 754/Del/2017 2011-12 AABCS4786P Addl. CIT, Spl. Sona Okegawa Precision Ms. Nidhi Sharma, Sr. DR Ms. Aditi Gupta, CA Range-8, New Forgings Ltd Delhi 33. 2696/Del/2017 2009-10 AAJCS1175L ACIT, Central Shahi Exports Pvt. Ltd Ms. Nidhi Sharma, Sr. DR Shri Deepak Malik, Circle-8, new Adv Delhi 34. 3036/Del/2019 2016-17 AAETS8400N ITO(E), Ward- Society For Ms. Nidhi Sharma, Sr. DR none 2(2), New Delhi advancement of Village Economy 35. 3629/Del/2019 2014-15 AAIAS4566Q ITO, Ward-62(2), SMS-JWIL (JV) Ms. Nidhi Sharma, Sr. DR None New Delhi 36. 3737/Del/2019 2015-16 AAACS6910N ITO, Ward-77(2), Shiva Profins Pvt. Ltd Ms. Nidhi Sharma, Sr. DR None New Delhi 37. 3736/Del/2019 2014-15 AAACS6910N ITO, Ward-77(2), Shiva Profins Pvt. Ltd Ms. Nidhi Sharma, Sr. DR None New Delhi 38. 3738/Del/2019 2017-18 AAACS6910D ITO, Ward-77(2), Shiva Profins Pvt. Ltd Ms. Nidhi Sharma, Sr. DR None New Delhi 39. 3798/Del/2019 2012-13 AAACV2832Q ACIT, Circle- Victoria Foods (P) Ltd Ms. Nidhi Sharma, Sr. DR none 26(2), New Delhi 40. 3323/Del/2019 2010-11 AAECP5153G DCIT, Circle- Presidium Educational Ms. Nidhi Sharma, Sr. DR None 20(1), New Delhi Institution Pvt. Ltd 41. 2937/Del/2019 2012-13 AAACD4084E DCIT, Central DS Promoters & Ms. Nidhi Sharma, Sr. DR None Circle-14, New Developers Pvt ltd Delhi 42. 3810/Del/2019 2015-16 AAACC1021G DCIT, Circle- Corporate Capital Ms. Nidhi Sharma, Sr. DR None 6(2), New Delhi Services (India) Pvt. Ltd 43. 3172/Del/2019 2009-10 AAACD0035D ITO, Ward-24(4), Dolf Leasing Ltd Ms. Nidhi Sharma, Sr. DR None New Delhi 44. 1229/Del/2017 2013-14 AANPS9979E ACIT, Circle- Mohd. Tahirthusain Saifi Ms. Nidhi Sharma, Sr. DR None 57(1), New Delhi 45. 1235/Del/2017 2012-13 AARFM7731K ITO, Ward-41(2), Mismo Impex Ms. Nidhi Sharma, Sr. DR None New Delhi 46. 1661/Del/2017 2014-15 AGYPA3953G DCIT, Central Mayank Bindal Ms. Nidhi Sharma, Sr. DR Shri V. K. Circle-28, New Aggarwal, Adv Smt Delhi Sweta Bansal, CA 47. 1945/Del/2017 2009-10 AAJPK4176A ACIT, Central Late Sh. Navin Krishen Ms. Nidhi Sharma, Sr. DR None Page | 6

Circle-4, New Delhi 48. 7121/Del/2018 2009-10 AACCN1111C DCIT, Central Niranjan Buildcon Pvt Ms. Nidhi Sharma, Sr. DR None Circle-I, Noida Ltd 49. 7122/Del/2018 2010-11 AACCN1111C DCIT, Central Niranjan Buildcon Pvt Ms. Nidhi Sharma, Sr. DR None Circle-I, Noida Ltd 50. 7123/Del/2018 2011-12 AACCN1111C DCIT, Central Niranjan Buildcon Pvt Ms. Nidhi Sharma, Sr. DR None Circle-I, Noida Ltd 51. 7124/Del/2018 2012-13 AACCN1111C DCIT, Central Niranjan Buildcon Pvt Ms. Nidhi Sharma, Sr. DR None Circle-I, Noida Ltd 52. 7125/Del/2018 2013-14 AACCN1111C DCIT, Central Niranjan Buildcon Pvt Ms. Nidhi Sharma, Sr. DR none Circle-I, Noida Ltd 53. 7126/Del/2018 2014-15 AACCN1111C DCIT, Central Niranjan Buildcon Pvt Ms. Nidhi Sharma, Sr. DR None Circle-I, Noida Ltd 54. 118/Del/2016 2006-07 AAAAT8230A DCIT(E), Circle- The All India Anglo India Ms. Nidhi Sharma, Sr. DR none 2(1), New Delhi Education Instituion 55. 851/Del/2017 2012-13 AAAJG1367Q ITO, Ganna Vikas Parishad Ms. Nidhi Sharma, Sr. DR None Muzaffarnagar Morna 56. 988/Del/2017 2012-13 AAAJG1547J ITO, Ganna Vikas Parishad Ms. Nidhi Sharma, Sr. DR None Muzaffarnagar Morna 57. 2457/Del/2017 2012-13 AACCJ2374D ITO, Ward-13(3), JITF Water Infra (Naya Ms. Nidhi Sharma, Sr. DR None New Delhi Raipur) Ltd 58. 2570/Del/2017 2012-13 AAACK0120C ITO, Ward-14(3), Kee Pharma Ltd Ms. Nidhi Sharma, Sr. DR Shri Ved Jain, Adv New Delhi 59. 7115/Del/2018 2009-10 AAZPY0202H DCIT, Central Garima Bhushan Ms. Nidhi Sharma, Sr. DR None Circle-I, Noida 60. 7116/Del/2018 2010-11 AAZPY0202H DCIT, Central Garima Bhushan Ms. Nidhi Sharma, Sr. DR none Circle-I, Noida 61. 7117/Del/2018 2011-12 AAZPY0202H DCIT, Central Garima Bhushan Ms. Nidhi Sharma, Sr. DR none Circle-I, Noida 62. 7118/Del/2018 2012-13 AAZPY0202H DCIT, Central Garima Bhushan Ms. Nidhi Sharma, Sr. DR none Circle-I, Noida 63. 7119/Del/2018 2013-14 AAZPY0202H DCIT, Central Garima Bhushan Ms. Nidhi Sharma, Sr. DR None Circle-I, Noida 64. 3465/Del/2019 2013-14 AAZPY0202H DCIT, Circle- Infotel Telecom Ms. Nidhi Sharma, Sr. DR None 12(1), New Delhi Infrastrcuture Pvt. Ltd 65. 3641/Del/2019 2013-14 AAFCM9043B JCIT(OSD), Minar Hotels Pvt. Ltd Ms. Nidhi Sharma, Sr. DR Akshat Jain, CA Central Circle-I, Noida Page | 7

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3639/Del/2019 2011-12 AVTPT5412F JCIT, Central Komal Tyagi Ms. Nidhi Sharma, Sr. DR Shri Deepak Garg, Circle-I, Noida Adv Shri Pulkit Adrana, Adv 67. 4061/Del/2019 2010-11 AAATD0239N DCIT, Circle- Darbari Lal Foundation Ms. Nidhi Sharma, Sr. DR None 1(1), New Delhi 68. 4127/Del/2019 2013-14 AACCG5418P ACIT, Circle- Experion Hospitality pvt. Ms. Nidhi Sharma, Sr. DR None 8(2), New Delhi Ltd 69. 4128/Del/2019 2013-14 AAACS2278R DCIT, Circle- Sterling Agro Industries Ms. Nidhi Sharma, Sr. DR None 24(2), new Delhi Ltd 70. 4129/Del/2019 2014-15 AAACS2278R DCIT, Circle- Sterling Agro Industries Ms. Nidhi Sharma, Sr. DR None 24(2), new Delhi Ltd 71. 4171/Del/2019 2009-10 AAGCS5899C DCIT, Central Style Solutions Pvt ltd Ms. Nidhi Sharma, Sr. DR None Circle-7, New Delhi 72. 4187/Del/2019 2014-15 AEKPN8611G ITO, Ward-1, Dayanand Ms. Nidhi Sharma, Sr. DR None Sonipat 73. 4207/Del/2019 2009-10 ABSPN3041M ACIT, Circle- Ashima Neb Ms. Nidhi Sharma, Sr. DR None 64(1), New Delhi 74. 4208/Del/2019 2010-11 ABSPN3041M ACIT, Circle- Ashima Neb Ms. Nidhi Sharma, Sr. DR None 64(1), New Delhi 75. 4643/Del/2019 2010-11 AACCM9913B ITO, Ward-16(4), Microtone Printech Pvt. Ms. Nidhi Sharma, Sr. DR None New Delhi Ltd 76. 4754/Del/2019 2012-13 AADCN4654R ACIT, Circle- Nihon Parkerizing India Ms. Nidhi Sharma, Sr. DR none 18(2), New Delhi Pvt. Ltd 77. 4783/Del/2019 2014-15 AAACL3616J ACIT, Circle- Legend Realtors Pvt. Ltd Ms. Nidhi Sharma, Sr. DR None 15(1), New Delhi 78. 4785/Del/2019 2012-13 AAACL9483H ITO, Ward-15(2), LA Solitaire Jewels Pvt Ms. Nidhi Sharma, Sr. DR None New Delhi Ltd 79. 4832/Del/2019 2016-17 AAACM1496R DCIT, Circle- Mantech Consultants Ms. Nidhi Sharma, Sr. DR None 16(1), New Delhi Pvt. Ltd 80. 4938/Del/2019 2008-09 AASPA3259K ACIT, Circle- Neeraj Anand Ms. Nidhi Sharma, Sr. DR None 6(1), New Delhi 81. 5000/Del/2019 2012-13 AADAS9266L DCIT, Circle- SKE & C-KCT Joint Ms. Nidhi Sharma, Sr. DR None 32(2), New Delhi Venture 82. 5001/Del/2019 2013-14 AADAS9266L DCIT, Circle- SKE & C-KCT Joint Ms. Nidhi Sharma, Sr. DR None 32(2), New Delhi Venture 83. 5032/Del/2019 2012-13 AANCS1385G ITO, Ward-22(2), Sahyog Technobuild Ms. Nidhi Sharma, Sr. DR None New Delhi Pvt. Ltd 84. 1191/Del/2017 2013-14 ACKPG2282J ACIT, Circle- Vanita Gogia Ms. Nidhi Sharma, Sr. DR None Page | 8

31(1), New Delhi 85. 1302/Del/2017 2007-08 AAACU3119R ACIT, Central Uttam Enterprises Pvt. Ms. Nidhi Sharma, Sr. DR None Circle-8, new Ltd Delhi 86. 1303/Del/2017 2008-09 AAACU3119R ACIT, Central Uttam Enterprises Pvt. Ms. Nidhi Sharma, Sr. DR None Circle-8, new Ltd Delhi 87. 1972/Del/2017 2009-10 AAKCS3657A ACIT, Central Sandur Bypass Projects Ms. Nidhi Sharma, Sr. DR None Circle-4, New Pvt. Ltd Delhi 88. 1974/Del/2017 2011-12 AAKCS3657A ACIT, Central Sandur Bypass Projects Ms. Nidhi Sharma, Sr. DR None Circle-4, New Pvt. Ltd Delhi 89. 2072/Del/2017 2007-08 ABDPK7569E ITO, Ward-40(3), Veer Savarkar Katyal Ms. Nidhi Sharma, Sr. DR None New Delhi 90. 2080/Del/2017 2007-08 AAACZ0195N DCIT, Circle- Zeco Aircon Ltd Ms. Nidhi Sharma, Sr. DR None 27(2), New Delhi 91. 800/Del/2017 2013-14 AAACF1183A ACIT, Central Flair Exports Pvt. Ltd Ms. Nidhi Sharma, Sr. DR Shri Deepak Malik, Circle-8, New Adv Delhi 92. 1254/Del/2017 2014-15 AABCE7912K ACIT, Central Emaar MGF Ms. Nidhi Sharma, Sr. DR Shri Deepesh Jain, Circle-2, New Construction Pvt. Ltd CA Delhi 93. 1271/Del/2017 2011-12 AACCE0747K ACIT, Circle- Efacec C&S MV Ms. Nidhi Sharma, Sr. DR None 8(2), New Delhi Components Pvt Ltd 94. 1317/Del/2017 2012-13 AAATC4020A ITO(E), Ward- Consultancy Ms. Nidhi Sharma, Sr. DR None 1(3), New Delhi Development Centre 95. 1318/Del/2017 2013-14 AAATC4020A ITO(E), Ward- Consultancy Ms. Nidhi Sharma, Sr. DR None 1(3), New Delhi Development Centre 96. 1968/Del/2017 2013-14 AAACF1034E ACIT, Circle- Fiem Industries Ltd Ms. Nidhi Sharma, Sr. DR None 9(2), New Delhi 97. 2348/Del/2017 2008-09 AAACD2577Q ITO, Ward-7(2), Danodia Investments & Ms. Nidhi Sharma, Sr. DR None New Delhi Finance Ltd 98. 2624/Del/2017 2011-12 AAHPG2084K ACIT, Circle- Bhawan Mohan Garg Ms. Nidhi Sharma, Sr. DR Shri Shiv Kr. Arora, 32(1), New Delhi CA 99. 2914/Del/2017 2007-08 AAAFC4375L ACIT, Circle- Creations Ms. Nidhi Sharma, Sr. DR None 28(1), New Delhi 100. 3427/Del/2017 2008-09 AAATF0883G ITO, Ward-60(4), Fish Poultry and Egg Ms. Nidhi Sharma, Sr. DR None New Delhi Marketing Committee Page | 9

DCIT, CENTRAL CIRCLE- I , NOIDA vs. NIRANJAN BUILDCON PVT. LTD., DELHI