2. Raymond Woollen Mills Ltd. v. ITO And Others

236 ITR 341Reported decision#7357 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Judgments citing 2. Raymond Woollen Mills Ltd. v. ITO And Others

KISSAN FATS LTD.,BATHINDA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 408/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh26 Aug 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 133(6)Section 143(3)Section 147Section 148Section 151(1)Section 250(6)Section 253

…lowed in assumption of jurisdiction to assessee. Thus, this ground of appeal raised by the assessee has no valid point to stand. In this regard, reliance is placed on the following cases :  Raymond Woolen Mills Ltd. v. ITO And Others (Hon'ble Supreme Court) [236 ITR 341 ] In determining whether commencement of reassessment proceedings was valid it has only to be seen whether there was prima facie some material on the basis of which the department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. Copy of judgement is placed at page No. 31-32 of t…

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

…of proceedings u/s 147, considering the facts material and submission of the assessee [Para 4.1 to 4.3 [Page 3] and following the related judgments i.e. Yogendra Kumar Gupta Vs ITO [taxmann.com 383][Sq[2014 227 Taxman 374 [SC, Raymond Wollen Mills Ltd Vs ITO [236 ITR 341][Sq, Ankit Financial Services Ltd Vs DCIT [2017] 78 taxmann.com 58 [Gujarat], and Thakorbhai Maganbhai Pael Vs ITO [2017] 79 taxmann.com 409 [Delhi]/[2017] 392 ITR 444 [Delhi] held that reopening u/s 147 read with section 148 is justified and AO has correctly assumed jurisdiction. b. The ground and contention related to the issue of notice uls 14…

GOEL WAX (P) LTD.,NEW DELHI vs. ITO, WARD-11(4), NEW DELHI

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

ITA 2075/DEL/2018[2008-809]Status: DisposedITAT Delhi07 Jan 2020AY 2008-809

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. Manoj Kumar Chopra, Sr. DR

Section 132Section 139(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S GOEL WAX (P) LTD., Vs. ITO, WARD 11(4), C/O RAJ KUMAR & ASSOCIATES, NEW DELHI CAs, L-7A, SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AAACG0121F) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA Department by : Sh. Manoj Kumar Chopra, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-35, New Delhi on 01.12.2017 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts and c…

JAI PAL,PANIPAT vs. ITO WARD 2, PANIPAT

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

ITA 2750/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Ms. Mansi Jain, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 JAI PAL, Vs. ITO, WARD-2, H.NO. 2198, E-BLOCK, PANIPAT ANSAL SUSHANT CITY, PANIPAT HARYANA (PAN: ASCPS2095M) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Ms. Mansi Jain, CA 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), Karnal on 23.01.2019 in relation to the assessment year 2010-11 on the following grounds:- 1. On the facts and circumstances of the case, the or…

APC AIR SYSTEMS P.LTD,NEW DELHI vs. ITO, WARD-3(1), NEW DELHI

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

ITA 4715/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Mrs. Sonia Rani, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 144Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 APC AIR SYSTEMS P. LTD., Vs. ITO, WARD-3(1), 1/7236, EAST GORAKH PARK, NEW DELHI BEHIND HANUMAN MANDIR, SHAHDARA, NEW DELHI – 110 032 (PAN: AAECA7472P) (Appellant) (Respondent) Assessee by : Mrs. Sonia Rani, CA 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)-I, New Delhi on 08.05.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That the Ld. CIT(A) err…

GIGGLE INFOTECH PVT. LTD.,NEW DELHI vs. ITO, WARD- 10(1), NEW DELHI

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

ITA 1284/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Deepak Ostwal, FCAFor Respondent: Sh. Pradeep Singh Gautam, Sr.DR

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S GIGGLE INFOTECH PVT. Vs. ITO, WARD 10(1), LTD., NEW DELHI C/O D. OSTWAL & ASSOCIATES, 310, COMPETENT HOUSE, F-14, MIDDLE CIRCLE, CONNAUGHT PLACE, NEW DELHI – 110 001 (PAN: AACCG6898F) (Appellant) (Respondent) Assessee by : Sh. Deepak Ostwal, FCA 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)-35, New Delhi on 09.11.2017 in relation to the assessment year 2008-09 on the follo…

TARA ALLOYS LTD.,NEW DELHI vs. ITO, WARD- 16(1), NEW DELHI

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

ITA 5407/DEL/2018[2007-08]Status: DisposedITAT Delhi19 Dec 2019AY 2007-08

Bench: Shri H.S. Sidhuassessment Year : 2007-08

For Appellant: Sh. Nippun Mittal, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2007-08 TARA ALLOYS LTD., Vs. ITO, WARD 16(1), 102, HARSHA HOUSE, NEW DELHI KARAMPURA COMMERCIAL COMPLEX, NEW DELHI – 110 015 (PAN: AAACT0545N) (Appellant) (Respondent) Assessee by : Sh. Nippun Mittal, CA 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)-16, New Delhi on 30.05.2018 in relation to the assessment year 2007-08 on the following grounds:- 1. On the facts and circumstances of th…

HEAT FLOWN ELECTRICALS PVT. LTD.,NEW DELHI vs. ITO, WARD- 11(2), NEW DELHI

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

ITA 3692/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Sh. PranshuFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR

Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 HEAT FLOWN ELECTRICALS PVT. Vs. ITO, WARD 11(2), LTD., NEW DELHI 207, ALLIED HOUSE, 2, OLD ROHTAK ROAD, INDERLOK, NEW DELHI – 35 (PAN: AABCH0771R) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Sh. Pranshu Singhal, CA 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)-4, New Delhi on 29.03.2019 in relation to the assessment year 2010-11 on the following grounds:- 1.…

NEELAM ARORA,NEW DELHI vs. ITO, WARD-36(4), NEW DELHI

In the result, all the five appeals filed by the respective assesses are allowed

ITA 2689/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 2689/Del/2019 Assessment Year: 2010-11 Neelam Arora, Vs. Ito, Ward-36(4), C/O Kapil Goel, Adv. New Delhi F-26/124, Sector-7, Rohini, Delhi – 85 (Pan: Afkpa9328J) (Assessee) (Respondent Assessee By : Shri Kapil Goel, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 2689/Del/2019 Assessment Year: 2010-11 NEELAM ARORA, vs. ITO, WARD-36(4), C/O KAPIL GOEL, ADV. NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI – 85 (PAN: AFKPA9328J) (ASSESSEE) (RESPONDENT Assessee by : Shri Kapil Goel, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 20.11.2018 passed by the Ld. CIT(A)-12, New Delhi on the following grounds:- 1. That order passed by Ld AO dated 29/12/2017 and further order passed by ld…

BLUE CHIP DEVELOPERS (P) LTD.,NEW DELHI vs. ITO, WARD- 5(1), NEW DELHI

In the result, the appeal filed by the assessee stands allowed

ITA 1061/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhui.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 Blue Chip Developers (P) Ltd., Vs. Ito, Ward-5(1), C/O Raj Kumar & Associates, Cas New Delhi L-7A (Lgf), South Extension, Part-2, New Delhi – 49 (Pan: Aabcb4432B) (Assessee) (Respondent Assessee By : Shri Raj Kumar, Ca & Sh. Sumit Goel, Ca Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Shri Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 BLUE CHIP DEVELOPERS (P) LTD., vs. ITO, WARD-5(1), C/O RAJ KUMAR & ASSOCIATES, CAs NEW DELHI L-7A (LGF), SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AABCB4432B) (ASSESSEE) (RESPONDENT Assessee by : Shri Raj Kumar, CA & Sh. Sumit Goel, CA Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 15.01.2019 passed by the Ld. CIT(A)-2, New Delhi on the following grounds:- 1. That under the f…

ANURAG,GHAZIABAD vs. ITO, WARD-1(1), GHAZIABAD

In the result, the appeal filed by the assessee stands allowed

ITA 1023/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 Anurag, Vs. Ito, Ward-1(1), E-26, Shastri Nagar, Ghaziabad Meerut Uttar Padesh Pin: 250002 (Pan: Aawpa7602C) (Assessee) (Respondent Assessee By : Shri M.P. Rastogi, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 148Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 ANURAG, vs. ITO, WARD-1(1), E-26, SHASTRI NAGAR, GHAZIABAD MEERUT UTTAR PADESH PIN: 250002 (PAN: AAWPA7602C) (ASSESSEE) (RESPONDENT Assessee by : Shri M.P. Rastogi, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 04.11.2018 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- 1. That there was no valid assumption of jurisdiction u/s. 147/148 of the Income Tax Act, 1…

UMESH KUMAR TYAGI,DELHI vs. ITO, WARD- 2(1), GHAZIABAD

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

ITA 2978/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 148Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 2978/Del/2019 Assessment Year: 2010-11 UMESH KUMAR TYAGI, vs. ITO, WARD-2(1), C/O KAPIL GOEL, ADV. GHAZIABAD F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AFGPT9580F) (ASSESSEE) (RESPONDENT Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 31.01.2019 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- “1. That on facts and circumstances of the case and in law, action…

DHARMENDER KUMAR,NEW DELHI vs. ITO, WARD- 65(5), NEW DELHI

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

ITA 2728/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Oct 2019AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE :SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 DHARMENDER KUMAR Vs. ITO, WARD 65(5), C/O RAJ KUMAR & ASSOCIATES,. NEW DELHI L-7A(LGF), SOUTH EXTENSION PART-II, NEW DELHI (PAN: ASGPK3927N) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA & Sh. Sumit Goel, CA Department by : Ms. Ekta Vishnoi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-21, New Delhi on 28.03.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts…

SANJAY KUMAR JAIN,NEW DELHI vs. ITO WARD - 63(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 825/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Jul 2019AY 2009-10

Bench: Sh. H.S. Sidhuassessment Year: 2009-10

Section 133(6)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 Sanjay Kumar Jain, ITO, Ward 63(2), B-2/78, Ashok Vihar, Vs New Delhi Phase-II, New Delhi – 6 (PAN: AAGPJ2808K) (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Jain, FCA & Sh. Akshat Jain, FCA Respondent by Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order dated 26.11.2018 of the CIT(A)-20, New Delhi relating to A. Y. 2009-10 on the following grounds:- i) That on the facts and in the circumstances of the case, the Ld. CIT(A) erred…

DILWARA LEASING & INVESTMENT LTD.,DELHI vs. ITO, WARD-7(3), NEW DELHI

In the result, the Appeal filed by the Assessee

ITA 3927/DEL/2018[2009-10]Status: DisposedITAT Delhi11 Jan 2019AY 2009-10

Bench: Shri H.S. Sidhuassessment Year : 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2009-10 DILWARA LEASING & Vs. ITO, WARD 7(3), INVESTMENT LTD., NEW DELHI C/O KAPIL GOEL, ADV., F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AAACD0488N) (Appellant) (Respondent) Assessee by : Sh. Kapil Goel, Adv. Department by : Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-3, Delhi on 15.02.2018 in relation to the assessment year 2009-10 on the following grounds:- 1. That on the facts and in the circum…