119 (Gujarat) (HC). 4. Pushpak Bullion (P.) Ltd. v. DCIT

78 Taxmann.com 58High Court2017#3206 most cited

What is 119 (Gujarat) (HC). 4. Pushpak Bullion (P.) Ltd. v. DCIT authority for?

Reassessment proceedings initiated under section 147 require a live link and direct connection between the material that came into the possession of the Assessing Officer subsequently and the belief that income has escaped assessment. Borrowed satisfaction from another officer's belief is not sufficient.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Pushpak Bullion · section 147 · section 151 · income escaping assessment · fresh tangible material · sanctioning authority · approval under section 151 · borrowed satisfaction · live link · non application of mind

Sections most often in play

Section 143(3)Section 147Section 148Section 132Section 139Section 142Section 143(1)Section 151

Issues it is cited on

section 147(b)full and true disclosurefresh tangible materialsanctioning authorityapproval under section 151live linkborrowed satisfactionshare capital and share premiumnon application of mindcolourable deviceincome escaping assessmententry operator

Judgments citing 119 (Gujarat) (HC). 4. Pushpak Bullion (P.) Ltd. v. DCIT

DCIT., Circle-2(1), Hydrabad vs. Kalptaru Investments Private Limited, Hyderabad

ITA 1077/HYD/2025[2013-14]Status: DisposedITAT Hyderabad11 Mar 2026AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1077/Hyd/2025

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 147Section 148

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA No.1077/Hyd/2025 Assessment Year 2013-2014 | The DCIT, Circle-2(1), Hyderabad - 500 084. Telangana. (Appellant) | Kalptaru Investments Private Limited, HYDERABAD. Telangana. PAN AAACK5589R (Respondent) Cross Objection No.26/Hyd./2025 Arising out of ITA No.1077/Hyd/2025 - Assessment Year 2013-2014 | Kalptaru Investments Private Limited, HYDERABAD. PAN AAACK5589R (Cross Objector) | The DCIT, Circle-2(1), Hyderabad -…

Imran Ahmad, Moradabad, Uttar Pradesh vs. Income Tax Officer, Moradabad

Appeal is partly allowed

ITA 3490/DEL/2025[2013-2014]Status: DisposedITAT Delhi03 Dec 2025AY 2013-2014
Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Imran Ahmad, Vs. Income Tax officer, Gali No. 10, Ashrafi Empire, Civil Line, Zahid Nagar, Karoola, Moradabad Moradabad PAN: AEFPA3482F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Fac…

DCIT, Central Circle-28, New Delhi vs. Manish Uppal, Delhi

In the result, assessee’s appeal in ITA No

ITA 3061/DEL/2022[2013-14]Status: DisposedITAT Delhi16 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 132(1)Section 143(1)Section 147Section 148Section 153ASection 68

…1 DCIT v. Manish Uppal IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT, Central Circle-28, Vs Manish Uppal, New Delhi. 1206, Golf Links, Kasturba Nagar, South East Delhi-110003. PAN: AAAPU 3996 P APPELLANT RESPONDENT Assessee represented by Shri Salil Aggarwal, Sr. Adv.; Shri Shailesh Gupta, Adv.; & Shri Madhur Aggarwal, Adv. Department represented by Sh. Sanjeev Kaushal, CIT(DR) Date of hearing 13.03.2025 Date of pronouncement 16.05.2025 O R D E R PER Ms. MADHUMITA ROY, JM: 1 Th…

DCIT, New Delhi vs. M/S. Moderate Credit Corporation Pvt. Ltd., West Bengal

ITA 6223/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Mar 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER & SH. AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 6206/Del/2015: Assessment Year: 2007-08 ITA No. 6207/Del/2015: Assessment Year: 2008-09 ITA No. 6208/Del/2015: Assessment Year: 2009-10 ITA No. 6209/Del/2015: Assessment Year: 2010-11 ITA No. 6210/Del/2015: Assessment Year: 2012-13 Deputy Commissioner of Income Vs. Green Mark Infra Limited, Tax, Central Circle-18, Income 5/5761, Dev Nagar, Karol Bagh, Tax Office, ARA Centre, Near Yes Bank ATM, New Delhi Jhandewala, New Delhi (APPELLANT) (RESPONDENT)…

Nahta Trading Co., Jhalawar vs. ITO Ward Jhalawar, Jhalawar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 449/JPR/2023[2013-14]Status: DisposedITAT Jaipur30 Nov 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya (Adv. )For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 142Section 147Section 148Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,o aJh jkBksM deys' kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 449/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Nahta Trading Co. cuke ITO, 0 Bhawani Mandi, Vs. Ward, Jhalawar. Jhalawar-326502. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAFN 8982 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Devang Gargieya (Adv. ) jktLo dh vksj ls@Revenue by : Smt. Monis…

Shri Khandelwal Diamonds Private Limited, Jaipur vs. ACIT, Circle 1, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 375/JPR/2023[2012-13]Status: DisposedITAT Jaipur30 Oct 2023AY 2012-13

Bench: Him On The Reason Of Issuing Notice U/S 148 On Borrowed Satisfaction Of Another Wing Of The Department.

For Appellant: Sh. Mukesh Khandelwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT) a
Section 143(3)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 375/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Shri Khandelwal Diamonds Private ACIT, Limited, Vs. Circle-01, Jaipur 205-206, C. K. House, IInd Floor, Bichun Market, Kishanpole Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPCS 6518 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Diya Infrastructure Pvt. Ltd., Delhi vs. ITO, Ward- 7(3), New Delhi

In the result, the appeal of the assessee is allowed in terms indicated herein above

ITA 1929/DEL/2019[2007-08]Status: DisposedITAT Delhi16 Mar 2023AY 2007-08

Bench: Shri Kul Bharat[Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., Vs Ito, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. Pan-Aaccd3991L Appellant Respondent Appellant By Ms. Rano Jain, Adv. & Ms. Mansi Jain, Ca Respondent By Shri Sanjay Nargas, Sr.Dr Date Of Hearing 15.02.2023 Date Of Pronouncement 16.03.2023

Section 142(1)Section 143Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., vs ITO, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. PAN-AACCD3991L APPELLANT RESPONDENT Appellant by Ms. Rano Jain, Adv. & Ms. Mansi Jain, CA Respondent by Shri Sanjay Nargas, Sr.DR Date of Hearing 15.02.2023 Date of Pronouncement 16.03.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2007-08 is directed against the order of Ld. CIT(A)-34, New Delhi dated 26.12.2018. 2. The assess…

Hazari Lal Kesari Chand, New Delhi vs. ACIT, Circle-48(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 8561/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Feb 2023AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S

For Appellant: N O N EFor Respondent: Shri
Section 132Section 133(6)Section 143(1)Section 148

…1 Hazari Lal Kesari Chand, ND. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘B’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER I.T.A. No. 8561/DEL/2019 (A.Y. 2007-08) M/s. Hazari Lal Vs. ACIT, Kesari Chand, L-83, Hotel Hyatt Regency, Circle : 48 (1) Ring Road, New Delhi – 110 066. New Delhi. PAN No. AAAFH0269C ( APPELLANT ) ( RESPONDENT ) Assessee by : N O N E; Department by: Shri Rajendra Jha, Sr. D. R.; Date of Hearing 06.02.2023 Date of Pronouncement 10.02.2023 ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee against…

DCIT, Central Circle-2, Jaipur vs. Shri Prakash Chand Kothari, Jaipur

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

Shri Prakash Chand Kothari, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1190/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Shri Prakash Chand Kothari DCIT, Vs. B-4A, Kothari House, Prithviraj Road, Central Circle-02, C- Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPBK2884R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1298/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke T…

J.D. Sons Steel Pvt. Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 1061/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Aug 2021AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rajesh Jain, CAFor Respondent: Shri Umesh Takiyar, Sr.D.R
Section 139Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1060 & 1061/DEL/2015 Assessment Year 2007-08 & 2009-10 J.D. Sons Steel Pvt. Ltd., v. ACIT, B-17, First Floor, Circle-II, Nehru Ground, NIT, Faridabad. Faridabad. TAN/PAN: AAACJ9814A (Appellant) (Respondent) Appellant by: Shri Rajesh Jain, CA Respondent by: Shri Umesh Takiyar, Sr.D.R. Date of hearing: 05 07 2021 Date of pronouncement: 31 08 2021 O R D E R PER, AMIT SHUKLA, J.M. The aforesaid appeals have been filed by the assessee against separate impugned ord…

Madhu Apartment Pvt. Ltd., Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 3870/DEL/2018[2010-11]Status: DisposedITAT Delhi02 Feb 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR
Section 147Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.3869 & 3870/Del./2018 Assessment Years 2009-2010 & 2010-2011 M/s. Madhu Apartment The Income Tax Officer, Private Limited, B-29, P-1, vs. Ward – 16 (1), Ashok Vihar, Delhi-052. PAN New Delhi. AAACM0148E (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Shri Prakash Dubey , Sr. DR Date of Hearing : 21.01.2021 Date of Pronouncement : 01.02.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed again…

Madhu Apartment Pvt. Ltd., Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 3869/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Feb 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR
Section 147Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.3869 & 3870/Del./2018 Assessment Years 2009-2010 & 2010-2011 M/s. Madhu Apartment The Income Tax Officer, Private Limited, B-29, P-1, vs. Ward – 16 (1), Ashok Vihar, Delhi-052. PAN New Delhi. AAACM0148E (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Shri Prakash Dubey , Sr. DR Date of Hearing : 21.01.2021 Date of Pronouncement : 01.02.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed again…

Jagdish U. Thackersay, Mumbai vs. Deputy Commissioner of Income Tax (Circle) 2(1), Mumbai

In the result, the appeal is allowed

ITA 5045/MUM/2017[2008-09]Status: DisposedITAT Mumbai11 Jan 2021AY 2008-09

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2008-09

For Appellant: Mr. K. Gopal, ARFor Respondent: Ms. Usha Gaikwad, DR
Section 143(3)Section 147Section 234BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Shri Jagdish U. Thackersey, Dy. Commissioner of Income Tax 13, Sir Vithaldas Chambers Vs. (Circle) 2(1), Aayakar Bhavan, 16, Mumbai Samachar Marg, M.K. Road, Mumbai-400020. Fort, Mumbai-400023. PAN No. AAFPT4701L Appellant Respondent Assessee by : Mr. K. Gopal, AR Revenue by : Ms. Usha Gaikwad, DR Date of Hearing : 29/12/2020 Date of Pronouncement : 11/01/2021 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relev…

Maheshwari Roller Flour Mills Pvt Ltd, New Delhi vs. ITO Ward - 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 4257/DEL/2019[2009-10]Status: DisposedITAT Delhi15 Dec 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Raj Kumar, C.AFor Respondent: Shri Prakash Duby, Sr. DR
Section 143(1)Section 147Section 148Section 150(1)Section 150(2)Section 2Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-II” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.4257/Del./2019 Assessment Year 2009-2010 Maheshwari Roller Flour Mills Pvt. Ltd., New Delhi. The Income Tax Officer, PAN AAACM1075C [vs. C/o. Raj Kumar & Ward – 16 (1), Associates, CA, L-7A (LGF), South Extn. Part-II, New Delhi. New Delhi – 110 002. (Applicant) (Respondent) For Assessee : Shri Raj Kumar, C.A. Shri Sumit Goel, C.A. For Revenue : Shri Prakash Duby, Sr. DR Date of Hearing : 10.12.2020 Date of Pronouncement : 17.12.2020 ORDER PER BHAVNESH SAI…

Vrc Township P Ltd., Delhi vs. ITO, New Delhi

In the result, appeal of the Assessee allowed

ITA 1503/DEL/2017[2007-08]Status: DisposedITAT Delhi14 Oct 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Ms. Shalini Verma, Sr. D.R
Section 143(1)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.1503/Del./2017 Assessment Year 2007-2008 VRC Township Pvt. Ltd., The Income Tax Officer, Plot No.16, Rohtak Road, Paschim Vihar Ext. Ward – 17 (1), [vs. Paschim Vihar, Delhi. PIN – 110 063. New Delhi. PAN AACCV1750F (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Ms. Shalini Verma, Sr. D.R. Date of Hearing : 13.10.2020 Date of Pronouncement : 14.10.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed…

O.P.Yadav, New Delhi vs. DCIT, Central Circ Le-15, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 5523/DEL/2018[2000-01]Status: DisposedITAT Delhi10 Sept 2020AY 2000-01

Bench: Shri H.S. Sidhu & Shri O.P. Kant

Section 133(6)Section 143(3)Section 144Section 147Section 148Section 158B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.5523/Del./2018 Assessment Year: 2000-01 Shri O.P. Yadav, Vs. DCIT, D-84, Anand Niketan, Central Circle -15, New Delhi New Delhi. PAN :AAAPY2870L (Appellant) (Respondent) Appellant by Shri Kapil Goel, Adv. Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 02.09.2020 Date of pronouncement 10.09.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 17/05/2018 passed by the Learned CIT(Appeals)-42, New Delhi [in short ‘…

Arina Grover, New Delhi vs. ACIT, Circle-45(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 9316/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Feb 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09 M/S Arina Grover, Vs. Acit, Circle 45(1), D-25, 2Nd Floor, New Delhi Ajay Enclave, New Delhi – 110 027 (Pan: Akepg0821F) (Appellant) (Respondent)

For Appellant: Sh. Rohit Tiwari, Advocate & Sh. VinayFor Respondent: Sh. Pradeep Singh Gautam, Sr.DR
Section 139Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S ARINA GROVER, Vs. ACIT, CIRCLE 45(1), D-25, 2ND FLOOR, NEW DELHI AJAY ENCLAVE, NEW DELHI – 110 027 (PAN: AKEPG0821F) (Appellant) (Respondent) Assessee by : Sh. Rohit Tiwari, Advocate & Sh. Vinay Verma, Advocate Department by : Sh. Pradeep Singh Gautam, Sr.DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-15, New Delhi on 16.10.2019 in relation to the assessment year 2008-09. 2. The brief facts of the case are that assessee f…

Behat Holdings Ltd., New Delhi vs. ITO Ward-4(3), New Delhi

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 133(6)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.8066/Del./2019 Assessment Year 2010-2011 M/s. Behat Holdings Ltd., The Income Tax Officer, 14, 4380/4B Murari Lal vs., Ward-4(3), Room No.385A, Street, Ansari Road, Daryaganj, Central Delhi C.R. Building, PIN - 110 002. New Delhi. PAN AADCB7691L (Appellant) (Respondent) Shri Ashwani Kumar, C.A. Shri Rohit Jain, Advocate, For Assessee : Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Da…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…