1) Reliance Petro-Products 210-TOIL-21-SC-IT 2)PCIT v. Samtel

ACIT, Circle- 26(2), New Delhi vs. Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

…pondent in the instant case." 5.6 I have considered the facts of the case and submission of the AR of the appellant. It is further noted that the appellant also relied on the recent judgment of the Hon'ble Delhi High Court in case of PCIT- 8 vs. Samtel India [96 Taxmann.com 162), which considered all latest precedent (including Zoom communications (supra)) and held that penalty under section 271(1)(c) of the Act, could not be imposed merely because assessee had claimed expenditure, which was not accepted or which was not acceptable to revenue. Based on perusal of the facts on record, I am of the opinion that the…

ACIT, Circle-26(2), New Delhi vs. Vodafone West Ltd., (Thereafter Merged With Vodafone Mobile Services Ltd.), New Delhi

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

…pondent in the instant case." 5.6 I have considered the facts of the case and submission of the AR of the appellant. It is further noted that the appellant also relied on the recent judgment of the Hon'ble Delhi High Court in case of PCIT- 8 vs. Samtel India [96 Taxmann.com 162), which considered all latest precedent (including Zoom communications (supra)) and held that penalty under section 271(1)(c) of the Act, could not be imposed merely because assessee had claimed expenditure, which was not accepted or which was not acceptable to revenue. Based on perusal of the facts on record, I am of the opinion that the…

Ansal Housing Limited, Delhi vs. ACIT Circle-1(1), Delhi

In the result, the appeals of the Assessee in ITA Nos

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1128/DEL/2024 [A.Y. 2004-05] ITA No. 1157/DEL/2024 [A.Y. 2006-07] Ansal Housing Ltd Vs. The A.C.I.T 606, Indraprakash Building Circle –1(1) 21, Barakhamba Road New Delhi Connaught Place, New Delhi PAN – AAACA 0377 R (Applicant) (Respondent) Assessee By : Ms. Bharti Sharma, Adv Department By : Shri Kanv Bali, Sr. DR Date of Hearing : 05.08.2024 Date of Pronouncement : 19.08.2024 ORDER PER NAVEEN CHANDRA:- The above captioned two separate appeals b…

Ansal Housing Limited, Barakhamba Road vs. Assistant Commissioner Income Tax, Cr Building

In the result, the appeals of the Assessee in ITA Nos

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1128/DEL/2024 [A.Y. 2004-05] ITA No. 1157/DEL/2024 [A.Y. 2006-07] Ansal Housing Ltd Vs. The A.C.I.T 606, Indraprakash Building Circle –1(1) 21, Barakhamba Road New Delhi Connaught Place, New Delhi PAN – AAACA 0377 R (Applicant) (Respondent) Assessee By : Ms. Bharti Sharma, Adv Department By : Shri Kanv Bali, Sr. DR Date of Hearing : 05.08.2024 Date of Pronouncement : 19.08.2024 ORDER PER NAVEEN CHANDRA:- The above captioned two separate appeals b…

Chetu India Private Ltd., Delhi vs. ACIT, New Delhi

Bench: Shri G.S. Pannu & Shri Ravish Sood

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER I.T.A. No.3331/DEL/2019 Assessment Year: 2012-2013 Chetu India Pvt. Ltd., vs. Asst. CIT, M-304, Dharma, Apartments, Circle 6(1), 2-I.P. Extension, Room No. 390, C.R Building, Delhi. New Delhi. PAN: AACCC4019N (Appellant) (Respondent) Appellant by: Shri K.C. Singhal, Advocate Respondent by: Shri Sumit Kumar Varma, Sr.D.R. Date of hearing: 09 12 2021 Date of pronouncement: 30 12 2021 O R D E R PER RAVISH SOOD, JM The present appeal filed by the assessee company is directed ag…