1 In Commissioner of Income Tax, New Delhi v. Highgain Finvest (P) Limited

164 Taxmann 142High Court2007#4294 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 143(1)Section 127Section 133(6)Section 144

Issues it is cited on

section 147offull and true disclosurenon application of mindborrowed satisfactionlive linkentry operatornon-application of mindshare application moneytangible materialescapement of incomereason to believereopening of assessment

Judgments citing 1 In Commissioner of Income Tax, New Delhi v. Highgain Finvest (P) Limited

M/S. Key Components (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 366/DEL/2016[2005-06]Status: DisposedITAT Delhi12 Feb 2019AY 2005-06

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Smt. Rano Jain, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 133(6)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.366/Del./2016 Assessment Year 2005-2006 M/s. Key Components (P) The Income Tax Officer, Ltd., Delhi – 110 092. Ward-5(2), PAN AADCK2210N vs. C/o. M/s. RRA Tax India, New Delhi. D-28, South Extension, Part-I, New Delhi – 049. (Appellant) (Respondent) For Assessee : Smt. Rano Jain, Advocate & Shri Pranshu Singhal, C.A. For Revenue : Shri Amit Katoch, Sr. D.R. Date of Hearing : 06.02.2019 Date of Pronouncement : 12.02.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been di…

M/S. Devansh Exports, Kolkata vs. ACIT, Circle - 32, Kolkata

In the result, the appeal of assessee is allowed

ITA 2178/KOL/2017[2010-11]Status: DisposedITAT Kolkata15 Oct 2018AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(3)Section 147Section 148

…1 Devansh Exports, AY 2010-11 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 2178/Kol/2017 Assessment Year: 2010-11 M/s. Devansh Exports Vs. Assistant Commissioner of Income- (PAN: AACFD1870B) tax, Circle-32, Kolkata. Appellant Respondent Date of Hearing 07.08.2018 Date of Pronouncement 15.10.2018 For the Appellant Shri Ketan K. Ved, AR For the Respondent Shri Sanjay Paul, Addl. CIT, Sr. DR ORDER Per Shri A.…

ITO, New Delhi vs. M/S. S.K. Caterers Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1647/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya[Assessment Year: 2010-11] The I.T.O Vs. M/S S.K. Caterers Pvt. Ltd Ward 22(1) A-47, Mayapuri, Phase - I New Delhi New Delhi Pan : Aaics 7280 H Co No. 302/Del/2015 [A/O Ita No. 1647/Del/2015 Assessment Year: 2010-11] M/S S.K. Caterers Pvt. Ltd Vs. The I.T.O A-47, Mayapuri, Phase - I Ward 22(1) New Delhi New Delhi Pan : Aaics 7280 H [Appellant] [Respondent]

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Shri S.K. Tewari – Sr DR
Section 143(1)Section 147Section 148Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA ACCOUNTANT MEMBER [Assessment Year: 2010-11] The I.T.O Vs. M/s S.K. Caterers Pvt. Ltd Ward 22(1) A-47, Mayapuri, Phase - I New Delhi New Delhi PAN : AAICS 7280 H CO No. 302/DEL/2015 [A/o ITA No. 1647/DEL/2015 Assessment Year: 2010-11] M/s S.K. Caterers Pvt. Ltd Vs. The I.T.O A-47, Mayapuri, Phase - I Ward 22(1) New Delhi New Delhi PAN : AAICS 7280 H [Appellant] [Respondent] Date of Hearing : 26.06.2018 Date of Pronouncement : 27.06.2018 Assessee by : Shri Ashwani Taneja, Adv Re…

Madan Lal Chadhary, Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 901/DEL/2013[2002-03]Status: DisposedITAT Delhi14 Nov 2017AY 2002-03

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2002-03

Section 147Section 148Section 69ASection 69C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2002-03 Madan Lal Chaudhary, vs. Income-tax Officer, 8A/17, Geeta Colony, Delhi. Ward 36(3), New Delhi PAN – ABYPC 2326 E (Respondent) (Appellant) Appellant by Sh. K. Sampath, Advocate & Sh. Raja Kumar, Advocate Respondent by Ms. Rakhi Vimal, Sr. DR Date of Hearing 28.09.2017 Date of Pronouncement 14.11.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)- XXVII, New Delhi dated 01.10.2012…

Pr. Commissioner of Income Tax--6 vs. Meenakshi Overseas Pvt. Ltd

ITA/692/2016HC Delhi26 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 139Section 143Section 143(1)Section 147Section 148Section 151(1)Section 260ASection 68

…ITA 692/2016 Page 1 of 18 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 9 + ITA 692/2016 PRINCIPAL COMMISSIONER OF INCOME TAX-6 ...Appellant Through: Mr. Rahul Chaudhary, Senior standing counsel. Versus MEENAKSHI OVERSEAS PVT. LTD. .... Respondent Through: Mr. Kapil Goel, Advocate. CORAM: JUSTICE S. MURALIDHAR JU…

M/S. Goodluck Commercial Ltd., New Delhi vs. ITO, New Delhi

In the result, both the appeals of the assessee are

ITA 3365/DEL/2014[2002-03]Status: DisposedITAT Delhi23 Sept 2015AY 2002-03

Bench: Shri H.S. Sidhu

For Appellant: Shri O.P. Mody, AdvocateFor Respondent: Shri V.K. Jiwani, Sr. DR
Section 131Section 143(1)Section 147Section 148Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA.Nos.3364 & 3365/Del./2014 Assessment Years 2001-2002 & 2002-03 Goodluck Commercials Ltd., The Income Tax Officer KH No.882, Ground Floor, Ward No.12(2) Lal Dora, Village Burari, Near vs. New Delhi. Chhaku Factory, Delhi – 110 084. PAN AAACG4081C (Appellant) (Respondent) For Assessee : Shri O.P. Mody, Advocate. For Revenue : Shri V.K. Jiwani, Sr. DR ORDER These appeals by assessee have been directed against the respective orders of the Ld. CIT(A)-IV, New Delhi, both dated 27.3.2014 for the A.Yrs. 200…

M/S. Goodluck Commercial Ltd., New Delhi vs. ITO, New Delhi

In the result, both the appeals of the assessee are

ITA 3364/DEL/2014[2001-02]Status: DisposedITAT Delhi23 Sept 2015AY 2001-02

Bench: Shri H.S. Sidhu

For Appellant: Shri O.P. Mody, AdvocateFor Respondent: Shri V.K. Jiwani, Sr. DR
Section 131Section 143(1)Section 147Section 148Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA.Nos.3364 & 3365/Del./2014 Assessment Years 2001-2002 & 2002-03 Goodluck Commercials Ltd., The Income Tax Officer KH No.882, Ground Floor, Ward No.12(2) Lal Dora, Village Burari, Near vs. New Delhi. Chhaku Factory, Delhi – 110 084. PAN AAACG4081C (Appellant) (Respondent) For Assessee : Shri O.P. Mody, Advocate. For Revenue : Shri V.K. Jiwani, Sr. DR ORDER These appeals by assessee have been directed against the respective orders of the Ld. CIT(A)-IV, New Delhi, both dated 27.3.2014 for the A.Yrs. 200…