2(22)(e) of I.T.Act: 1 Miss P. Sarada v. CIT

96 Taxmann 11Supreme Court of India1998#5425 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also reported as

144 CTR 2091

Sections most often in play

Section 142(1)Section 143(3)Section 2(22)(e)Section 132Section 139(1)Section 143(1)Section 115-OSection 139(4)

Judgments citing 2(22)(e) of I.T.Act: 1 Miss P. Sarada v. CIT

ADITYA ARUNKUMAR PODDAR,PUNE vs. THE ACIT, CENTRAL CIRCLE-1(2), PUNE

In the result, the appeal filed by the assessee in ITA

ITA 2758/PUN/2024[2021-22]Status: DisposedITAT Pune10 Apr 2026AY 2021-22

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2757/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Ashwinikumar Ramkumar Vs. Acit, Central Circle-1(2), Poddar, Pune. Plot No.342, Sind Society, Baner Road, Aundh, Pune- 411007. Pan : Aarpp7606E Appellant Respondent आयकर अपील सं. / Ita No.2758/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Aditya Arunkumar Poddar, Vs. Acit, Central Circle-1(2), Plot No.130, Sind Society, Pune. Baner Road, Aundh, Pune- 411007. Pan : Ahspp3084G Appellant Respondent Assessee By : Shri Sarvesh Kandelwal Revenue By : Smt. Sonal L. Sonkavde Date Of Hearing : 02.02.2026 Date Of Pronouncement 10.04.2026 : आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Two Different Assessees Are Directed Against The Separate Orders Dated 28.10.2024 Passed By Ld. Cit(A), Pune-11 [‘Ld. Cit(A)’] For The Assessment Year 2021-22 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Two Different Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2757/Pun/2025 For Adjudication As The Lead Case.

For Appellant: Shri Sarvesh KandelwalFor Respondent: Smt. Sonal L. Sonkavde
Section 02Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2757/PUN/2024 िनधा"रण वष" / Assessment Year : 2021-22 Ashwinikumar Ramkumar Vs. ACIT, Central Circle-1(2), Poddar, Pune. Plot No.342, Sind Society, Baner Road, Aundh, Pune- 411007. PAN : AARPP7606E Appellant Respondent आयकर अपील सं. / ITA No.2758/PUN/2024 िनधा"रण वष" / Assessment Year : 2021-22 Aditya Arunkumar Poddar, Vs. ACIT, Central Circle-1(2), Plot No.130, Sind Society, Pune. Baner Road, Aundh, Pune- 411007. PAN : AHSPP3084G Appellant Respondent A…

ASHWINIKUMAR RAMKUMAR PODDAR,PUNE vs. THE ACIT, CENTRAL CIRCLE-1(2), PUNE

In the result, the appeal filed by the assessee in ITA

ITA 2757/PUN/2024[2021-22]Status: DisposedITAT Pune10 Apr 2026AY 2021-22

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2757/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Ashwinikumar Ramkumar Vs. Acit, Central Circle-1(2), Poddar, Pune. Plot No.342, Sind Society, Baner Road, Aundh, Pune- 411007. Pan : Aarpp7606E Appellant Respondent आयकर अपील सं. / Ita No.2758/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Aditya Arunkumar Poddar, Vs. Acit, Central Circle-1(2), Plot No.130, Sind Society, Pune. Baner Road, Aundh, Pune- 411007. Pan : Ahspp3084G Appellant Respondent Assessee By : Shri Sarvesh Kandelwal Revenue By : Smt. Sonal L. Sonkavde Date Of Hearing : 02.02.2026 Date Of Pronouncement 10.04.2026 : आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Two Different Assessees Are Directed Against The Separate Orders Dated 28.10.2024 Passed By Ld. Cit(A), Pune-11 [‘Ld. Cit(A)’] For The Assessment Year 2021-22 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Two Different Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2757/Pun/2025 For Adjudication As The Lead Case.

For Appellant: Shri Sarvesh KandelwalFor Respondent: Smt. Sonal L. Sonkavde
Section 02Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 22

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2757/PUN/2024 िनधा"रण वष" / Assessment Year : 2021-22 Ashwinikumar Ramkumar Vs. ACIT, Central Circle-1(2), Poddar, Pune. Plot No.342, Sind Society, Baner Road, Aundh, Pune- 411007. PAN : AARPP7606E Appellant Respondent आयकर अपील सं. / ITA No.2758/PUN/2024 िनधा"रण वष" / Assessment Year : 2021-22 Aditya Arunkumar Poddar, Vs. ACIT, Central Circle-1(2), Plot No.130, Sind Society, Pune. Baner Road, Aundh, Pune- 411007. PAN : AHSPP3084G Appellant Respondent A…

AFSANA BEGUM,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 113/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Dec 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 139(4)Section 143(2)Section 143(3)Section 2(22)(e)Section 250Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 113/GTY/2025 Assessment Year: 2020-21 Afsana Begum ACIT, Circle-1, Guwahati Vs. (Appellant) (Respondent) PAN: AECPB3939F Appearances: Assessee represented by : S.P. Bhati, FCA. Department represented by : Santosh Kumar Karnani, Addl. CIT. Date of concluding the hearing : 24-November-2025 Date of pronouncing the order : 11-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the…

TRILOK PARUMAL MOTIANI,MUMBAI vs. ITO 21(3)(4), MUMBAI

In the result, the first question must be answered in the affirmative and in favour of the Revenue

ITA 4542/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Jan 2023AY 2012-13

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyaltrilok Parumal Motiani, 213/214, Kalyandas Udyog Bhavan, Near Century Bazar, Prabhadevi, Mumbai-400025. Pan: Aahpm3289N ...... Appellant Vs. Ito-21(3)(4), 206, Piramal Chamber, Lalbaug, Mumbai-400012 ..... Respondent Appellant By : Sh. M. Subramanian Respondent By : Sh. Purnesh Gururani, Sr.Dr Date Of Hearing : 13/10/2022 Date Of Pronouncement : 06/01/2023 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeal)-48, Mumbai (For Short ‘Cit(A)’) Dated 30.04.2019 Under Section 143(3) Of The Income Tax Act, 1961 (For Short ‘The Act’) For A.Y. 2012-13. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. M. SubramanianFor Respondent: Sh. Purnesh Gururani, Sr.DR
Section 143(3)Section 2(22)(e)Section 48

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Trilok Parumal Motiani, 213/214, Kalyandas Udyog Bhavan, Near Century Bazar, Prabhadevi, Mumbai-400025. PAN: AAHPM3289N ...... Appellant Vs. ITO-21(3)(4), 206, Piramal Chamber, Lalbaug, Mumbai-400012 ..... Respondent Appellant by : Sh. M. Subramanian Respondent by : Sh. Purnesh Gururani, Sr.DR Date of hearing : 13/10/2022 Date of pronouncement : 06/01/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of Commissioner o…

SHREE GARUDA PLANT PRODUCTS LTD,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1 (2),, NASHIK

ITA 492/PUN/2019[2015-16]Status: DisposedITAT Pune14 Oct 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.492/Pun/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional Midc Area, Ambad, Nashik. Pan: Aaacg 0563 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Nishint Gandhi – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 14/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Nashik For The Assessment Year 2015-16, Dated 19.02.2019, Emanating Out Of Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 26.12.2017. The Assessee Has Raised The Following Grounds Of Appeal: “1.In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) - 1, Nashik ["The Cit (A)" For Short] Erred In Confirming The Order Of The Learned Income Tax Officer - 1 (2), Nashik, ["The Ao" For Short] Which Was Passed In Violation Of Principles Of Natural Justice Without Affording A Proper Opportunity Of Being Heard To The Appellant. 2. In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Confirming The Action Of The Ao In Invoking Section 14A R.W.R. 8D Of The Act, Whereby A Disallowance Of Rs.12,81,831/- Was Made In The Hands Of The Appellant.

Section 115JSection 143(3)Section 14ASection 2Section 2(22)(e)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.492/PUN/2019 िनधा"रण वष" / Assessment Year : 2015-16 Shree Garuda Plant Products The Income Tax Officer, Ltd., Vs Ward-1(2), Nashik. B-26, Additional MIDC Area, Ambad, Nashik. PAN: AAACG 0563 H Appellant/ Assessee Respondent / Revenue Assessee by Shri Nishint Gandhi – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/07/2022 Date of pronouncement 14/10/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal file…

CAVINKARE PRIVATE LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2 (1), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1598/CHNY/2018[2006-07]Status: DisposedITAT Chennai08 Oct 2021AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 1597 & 1598/Chny/2018 िनधा"रण वष" / Assessment Years: 2005-06 & 2006-07 M/S.Cavinkare Private The Deputy Commissioner Of Limited, V. Income Tax, No. 12, Cenotaph Road, Central Circle 2(1), Teynampet, Chennai. Chennai – 600 018. Pan: Aaacb 3754B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Ca ""यथ" क" ओर से/Respondent By : Smt. R. Anita, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 28.09.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.10.2021

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. R. Anita, Addl. CIT
Section 143(3)Section 14ASection 2(22)(e)Section 35

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1597 & 1598/Chny/2018 िनधा"रण वष" / Assessment Years: 2005-06 & 2006-07 M/s.Cavinkare Private The Deputy Commissioner of Limited, v. Income Tax, No. 12, Cenotaph Road, Central Circle 2(1), Teynampet, Chennai. Chennai – 600 018. PAN: AAACB 3754B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर…

CAVINKARE PRIVATE LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2 (1), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1597/CHNY/2018[2005-06]Status: DisposedITAT Chennai08 Oct 2021AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 1597 & 1598/Chny/2018 िनधा"रण वष" / Assessment Years: 2005-06 & 2006-07 M/S.Cavinkare Private The Deputy Commissioner Of Limited, V. Income Tax, No. 12, Cenotaph Road, Central Circle 2(1), Teynampet, Chennai. Chennai – 600 018. Pan: Aaacb 3754B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Ca ""यथ" क" ओर से/Respondent By : Smt. R. Anita, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 28.09.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.10.2021

For Appellant: Shri T. Banusekar, CAFor Respondent: Smt. R. Anita, Addl. CIT
Section 143(3)Section 14ASection 2(22)(e)Section 35

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1597 & 1598/Chny/2018 िनधा"रण वष" / Assessment Years: 2005-06 & 2006-07 M/s.Cavinkare Private The Deputy Commissioner of Limited, v. Income Tax, No. 12, Cenotaph Road, Central Circle 2(1), Teynampet, Chennai. Chennai – 600 018. PAN: AAACB 3754B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Banusekar, CA ""यथ" क" ओर…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY vs. SRI SIRWAR BASAVARAJ , BELLARY

In the result appeal filed by revenue stands allowed for statistical purposes

ITA 1902/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Mar 2021AY 2009-10

Bench: Shri. B.R Baskaran & Smt. Beena Pillaiassessment Year : 2009-10

For Appellant: Shri Siva Prasad Reddy, AdvocateFor Respondent: Shri Kannan Narayanan, JCIT
Section 14Section 142Section 143Section 2Section 2(22)(e)

…irety profit would amount to deemed dividend under the provisions of section 2 (22) (e) of the Act. 8. In support of this submission reliance is placed on following judgements: decision of Hon’ble Supreme Court in case of Ms.P.Sarada vs CIT reported in (1998) 96 Taxmann 11 decision of Hon’ble Supreme Court in case of Smt. Tarulata Shyam vs CIT reported in (1977) 108 ITR 345 9. On the contrary, the Ld.AR placed reliance on the order passed by Ld.CIT(A). He submitted that, this is the 2nd round of proceedings. He submitted that transaction between assessee and Noble Distilleries is of a running current account, wh…

SHRI SHRAVAN CHOUDHARY,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, appeal of the assessee is allowed

ITA 517/JPR/2019[2010-11]Status: DisposedITAT Jaipur07 Aug 2019AY 2010-11

Bench: The Date Of Hearing.”

For Appellant: Shri Siddharth Ranka &For Respondent: Shri B.K. Gupta (CIT)
Section 143(3)Section 147Section 148Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 517/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke Shravan Choudhary, Assistant Commissioner of Vs. 82, Dhuleshwar Garden, Income Tax, Opp. PMG Office, Ajmer Road, Circle-5, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABIPC 7810 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddharth Ranka & Shri…

DCIT, NEW DELHI vs. M/S. SAAMAG DEVELOPERS LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, NEW DELHI vs. M/S. SAGA DEVELOPERS PVT. LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, NEW DELHI vs. M/S. SAAMAG INFRASTRUCTURE LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, NEW DELHI vs. M/S. SAAMAG CONSTRUCTION LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

JAGDISH CONSTRUCTION LTD,M.P. vs. ASST CIT 4(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1645/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Oct 2018AY 2010-11

Bench: S/Shri B.R.Baskaran (Am) & Amarjit Singh (Jm)

Section 2(22)(e)Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before S/Shri B.R.Baskaran (AM) & Amarjit Singh (JM) I.T.A. No. 1645/Mum/2016 (Assessment Year 2010-11) Jagdish Construction Ltd. ACIT 4(2) 8, Shastri Nagar Vs. Aayakar Bhavan NEEMUCH, 458441 (MP) M.K. Road Mumbai-400020. PAN : AAVCJ0249K (Appellant) (Respondent) Assessee by Shri Vipul Joshi Department by Shri Manoj Kumar Singh Date of Hearing 25.10.2018 Date of Pronouncement 25.10.2018 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee is directed against the order dated 30.12.2015 passed by the learned CIT(A)-9, Mumbai and it relat…

DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. FORUM SALES PVT. LTD., NEW DELHI

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3249/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. FORUM SALES PVT. LTD., NEW DELHI

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3248/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

FORUM SALES PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2472/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

FORUM SALES PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2471/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

ACIT, NEW DELHI vs. MRS. SEEMA DEVI BANSAL, NEW DELHI

In the result, the Revenue’s appeal stands dismissed

ITA 6462/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. K. Tewari, Sr. DR
Section 142(1)Section 143(1)Section 143(3)Section 148Section 2Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 6462/DEL/2014 A.Y. : 2010-11 ACIT, CENTRAL CIRCLE-3, SEEMA DEVI BANSAL, NEW DELHI VS. SHOP NO. 2, SARBATI ROOM NO. 332, ARA CENTRE, BUILDING, JHANDEWALAN EXTENSION, JAWALA HERI MARKET, NEW DELHI PASCHIM VIHAR, NEW DELHI (PAN: AAFPB3425R) (APPELLANT) (RESPONDENT) Department by : Sh. K. Tewari, Sr. DR Assessee by : Sh. Ved Jain, Adv. ORDER PER H.S. SIDHU : JM Revenue has filed this appeal against the order dated 01.9.2014 for A.Y. 2010-11 of the Ld.…

MR. JITENDRA KUMAR GUPTA,MEERUT vs. ACIT, MEERUT

In the result, the Appeal of the is allowed

ITA 274/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2017AY 2012-13

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Sumit Goyal, CAFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 14(3)Section 142(1)Section 143(2)Section 2(22)Section 2(22)(e)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 274/DEL/2016 A.Y. : 2012-13 JITENDRA KUMAR GUPTA ACIT, CIRCLE-1, 219, RAILWAY ROAD, VS. MEERUT MEERUT – 250002 UTTAR PADESH (PANl AARPG5507B) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sumit Goyal, CA Department by : Sh. Kaushlendra Tiwari, Sr. DR. ORDER PER H.S. SIDHU : JM Assessee has filed this Appeal against the impugned Order dated 17.12.2015 passed by the Ld. CIT(A), Meerut relevant to assessment year 2012-13 on the following grounds:- “1. That the A…

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