282(Del) 3. Pee Aar Securities Ltd. v. DCIT

97 Taxmann.com 398Supreme Court of India2018#2964 most cited

What is 282(Del) 3. Pee Aar Securities Ltd. v. DCIT authority for?

The genuineness of transactions, particularly the creditworthiness of creditors for share capital, is a key factor in the addition under section 68. The assessee must provide sufficient evidence to prove the genuineness of such transactions.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pee Aar Securities Ltd v DCIT · section 68 · bogus share capital · creditworthiness of creditor · genuineness of transaction · share premium · addition u/s 68 · evidence of genuineness

Sections most often in play

Section 133(6)Section 68Section 131(1)Section 271(1)(c)Section 80GGCSection 143(3)Section 132Section 132(4)

Issues it is cited on

section 80ggcbogus share capitalcreditworthiness of the creditorretracted statementsection 131(1)addition under section 68section 132(1)addition u/s 68search assessmentaccommodation entrygenuineness of the transactionsection 132(4)

Judgments citing 282(Del) 3. Pee Aar Securities Ltd. v. DCIT

DCIT - 14(2)(2) vs. M/S Mishal Construction P. Ltd, Mumbai

In the result, the appeal is allowed

ITA 3565/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 Dec 2021AY 2014-15
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2) vs. M/S Mishal Construction P. Ltd, Mumbai

In the result, the appeal is allowed

ITA 3564/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Dec 2021AY 2013-14
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2) vs. M/S Mishal Construction P. Ltd, Mumbai

In the result, the appeal is allowed

ITA 3563/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Dec 2021AY 2012-13
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2) vs. M/S Mishal Construction P. Ltd, Mumbai

In the result, the appeal is allowed

ITA 3562/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Dec 2021AY 2011-12
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

DCIT - 14(2)(2) vs. M/S Mishal Construction P. Ltd, Mumbai

In the result, the appeal is allowed

ITA 3561/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Dec 2021AY 2010-11
Section 133Section 143(3)Section 6Section 68

…ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos. 3561 to 3565/Mum/2019 Assessment years: 2010-11 to 2014-15 Deputy Commissioner of Income Tax-14(2)(2) Mumbai ……………….………Appellant Vs M/s Mishal Construction Pvt. Ltd., ……………………Respondent 402, Vikas Commercial Centre, Dr. C.G. Road, Near Basan Cinema, Chembur, Mumbai 400 0074 [PAN No. AAFCM6325A] Appearances by Himanshu Sharma for the appellant None for the respondent Date of concluding th…

Arm Infra & Utilities Private Limited, Mumbai vs. Pr.Commissioner of Income Tax Range-6, Mumbai

In the result, assessee’s appeal is allowed

ITA 2212/MUM/2019[2014-15]Status: DisposedITAT Mumbai12 Nov 2021AY 2014-15

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri Rajiv Harit
Section 143(2)Section 143(3)Section 263Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.2212/Mum./2019 (Assessment Year : 2014–15) ARM Infra & Utilities Pvt. Ltd. 18th Floor, A–Wing, Marathon Futurex ……………. Appellant N.M. Joshi Marg, Lower Parel Mumbai 400 013 PAN – AALCA8247K v/s Pr. Commissioner of Income Tax ……………. Respondent Range-6, Mumbai Assessee by : Shri P.J. Pardiwala a/w Shri Jay Bhansali and Shri Jeet Kamdar Revenue by : Shri Rajiv Harit Date of Hearing – 24.09.2021 Date of Order –12/11/2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The prese…

Mahendra H. Shah, Mumbai vs. ITO - Ward- 4 (1)(3), Mumbai

ITA 6892/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon’Bleshri Mahendra H. Shah V. Income Tax Officer – 4(1)(3) 6Th Floor, Aayakar Bhavan C/O. The Presscopper Industries M.K. Road, Mumbai - 400020 175, Kika Street Mumbai – 400004 Pan: Aafps0929R (Appellant) (Respondent)

For Appellant: Vimal PunmiyaFor Respondent: Smita Verma
Section 132(4)Section 133(4)Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON’BLE JUDICIAL MEMBER Shri Mahendra H. Shah v. Income Tax Officer – 4(1)(3) 6th Floor, Aayakar Bhavan C/o. The Presscopper Industries M.K. Road, Mumbai - 400020 175, Kika Street Mumbai – 400004 PAN: AAFPS0929R (Appellant) (Respondent) Assessee by : Vimal Punmiya Department by : Smita Verma Date of hearing : 29.07.2021 Date of pronouncement : 27.09.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–2, Mumbai [hereinafter…

Dy CIT 15(1)(2), Mumbai vs. M/S Leena Poower Tech Engineers P Ltd., Navi Mumbai

In the result, the appeal is allowed

ITA 1313/MUM/2020[2011-12]Status: DisposedITAT Mumbai21 Sept 2021AY 2011-12

Bench: Us Is A Private Limited Company Stated To Be Engaged In The Business As 'Investment Company' In Column 10, Page 1, Of The Impugned Assessment Order. Its Assessment Under Section 143(3)

Section 143(3)Section 68

…ITA No. 1313/Mum/20 Assessment year: 2011-12 Page 1 of 41 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member)] ITA No. 1313/Mum/20 Assessment year: 2011-12 Deputy Commissioner of Income Tax Circle 15(1)(2), Mumbai ……………….………Appellant Vs Leena Power Tech Engineers Pvt Ltd ……………………Respondent 13/14, Sai Chambers, Saroval Vihar Road Sector 11, CBD Belapur, Navi Mumbai 4006 414 [PAN: AAACL4054E] Appearances by Brajendra Kumar for the appellant Devendra Jain for the respondent Date of concluding the hearing: : September 9, 2021 Da…

Asst CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8043/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Jun 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen
Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8034, 8035 & 8043/MUM/2019 (A.Y: 2011-12, 2012-13 & 2013-14) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Associates 905, 9th Floor B-101, Ramji House Pratistha Bhavan 1st Floor, Kalbadevi Road Old. C.G.O. Building (Annexe) 30, Jambul Wadi Aayakar Bhavan, M.K. Road Mumbai – 400002 Mumbai - 400020 PAN: AAHFN7114P (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 20.05.2021…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8035/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen
Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8034, 8035 & 8043/MUM/2019 (A.Y: 2011-12, 2012-13 & 2013-14) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Associates 905, 9th Floor B-101, Ramji House Pratistha Bhavan 1st Floor, Kalbadevi Road Old. C.G.O. Building (Annexe) 30, Jambul Wadi Aayakar Bhavan, M.K. Road Mumbai – 400002 Mumbai - 400020 PAN: AAHFN7114P (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 20.05.2021…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8034/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen
Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8034, 8035 & 8043/MUM/2019 (A.Y: 2011-12, 2012-13 & 2013-14) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Associates 905, 9th Floor B-101, Ramji House Pratistha Bhavan 1st Floor, Kalbadevi Road Old. C.G.O. Building (Annexe) 30, Jambul Wadi Aayakar Bhavan, M.K. Road Mumbai – 400002 Mumbai - 400020 PAN: AAHFN7114P (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 20.05.2021…

Asst CIT CC 1 (3), Mumbai vs. M/S M/S Neminath Homes P Ltd., Mumbai

In the result, appeals of the revenue are dismissed

ITA 8028/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Prakash JunjunwalaFor Respondent: Shri Tharian Oommen
Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8028, 8061 & 8062/MUM/2019 (A.Y: 2011-12, 2013-14 & 2014-15) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Homes Pvt. Ltd., 905, 9th Floor 115, 4th Floor Pratistha Bhavan Development Bank Building Old. C.G.O. Building (Annexe) Crawford Market Aayakar Bhavan, M.K. Road Mumbai – 400001 Mumbai - 400020 PAN: AABCO2184R (Appellant) (Respondent) Assessee by : Shri Prakash Junjunwala Department by : Shri Tharian Oommen Date of Hearing : 20…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7989/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7988 & 7989/MUM/2019 (A.Y: 2011-12 & 2012-13) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Enterprises 905, 9th Floor 1st Floor, Room No. 11/12 Pratistha Bhavan Kanchwala Building Old. C.G.O. Building (Annexe) V.P. Road, 1st Pasiwada Lane Aayakar Bhavan, M.K. Road Mumbai - 400004 Mumbai - 400020 PAN: AAHFN7405R (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 19.05.2021 D…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7988/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7988 & 7989/MUM/2019 (A.Y: 2011-12 & 2012-13) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Enterprises 905, 9th Floor 1st Floor, Room No. 11/12 Pratistha Bhavan Kanchwala Building Old. C.G.O. Building (Annexe) V.P. Road, 1st Pasiwada Lane Aayakar Bhavan, M.K. Road Mumbai - 400004 Mumbai - 400020 PAN: AAHFN7405R (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 19.05.2021 D…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7277/MUM/2019[2013-14]Status: DisposedITAT Mumbai29 Oct 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

DCIT Central Circle-7(4), Mumbai vs. M/S Wellknown Polysters Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 1388/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7276/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2011-12 Income Tax Officer- M/s. Limbo Engineering 15(2)(1), P. Ltd., Room No.357, B-60/B, Stations Plaza, 3rd Flr, Vs. Station Road, Aayakar Bhavan, Bhandup (W), M.K. Road, Mumbai – 400 078 Marine Lines, PAN: AABCL 9224B Mumbai - 400020 (Appellant) (Respondent) ITA Nos.7276 & 7277/M/2019 Assessment Years: 2012-13 & 2013-14 Income Tax Officer- M/s. Limbo Engineering 15(2)(2), P. Ltd., R.No.15B, Gr. Flr, B-60/B, Stations Plaza, Vs. Aayakar Bhavan,…

ACIT, Circle-28(1), New Delhi vs. Radius Industries, New Delhi

ITA 7622/DEL/2018[2015-16]Status: DisposedITAT Delhi17 Sept 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2015-16

For Appellant: Sh. Gautam Jain, Adv., Sh. LalitFor Respondent: Sh. Surender Pal, Sr. DR
Section 133(6)Section 143(1)Section 143(3)Section 194ASection 40Section 68

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER A.Y. : 2015-16 M/S RADIUS INDUSTRIES, vs. ACIT, CIRCLE 28(1), S-57, F.I.E.E., NEW DELHI OKHLA INDUSTRIAL AREA, PHASE-2, NEW DELHI (PAN: ) (Assessee) (Respondent) AND A.Y. : 2015-16 ACIT, CIRCLE 28(1), VS. M/S RADIUS INDUSTRIES, NEW DELHI S-57, FIEE, OKHLA INDUSTRIAL AREA, PHASE-2, NEW DELHI (ASSESSEE) (RESPONDENT) Assessee by : Sh. Gautam Jain, Adv., Sh. Lalit Mohan, Adv. & Sh. Piyush Kamal, Adv. Department by : Sh. Surender Pal, Sr. DR. O R D E R PER H.S. SIDHU, JM T…

Radius Industries, New Delhi vs. ACIT, Circle-28(1), New Delhi

ITA 7280/DEL/2018[2015-16]Status: DisposedITAT Delhi17 Sept 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2015-16

For Appellant: Sh. Gautam Jain, Adv., Sh. LalitFor Respondent: Sh. Surender Pal, Sr. DR
Section 133(6)Section 143(1)Section 143(3)Section 194ASection 40Section 68

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER A.Y. : 2015-16 M/S RADIUS INDUSTRIES, vs. ACIT, CIRCLE 28(1), S-57, F.I.E.E., NEW DELHI OKHLA INDUSTRIAL AREA, PHASE-2, NEW DELHI (PAN: ) (Assessee) (Respondent) AND A.Y. : 2015-16 ACIT, CIRCLE 28(1), VS. M/S RADIUS INDUSTRIES, NEW DELHI S-57, FIEE, OKHLA INDUSTRIAL AREA, PHASE-2, NEW DELHI (ASSESSEE) (RESPONDENT) Assessee by : Sh. Gautam Jain, Adv., Sh. Lalit Mohan, Adv. & Sh. Piyush Kamal, Adv. Department by : Sh. Surender Pal, Sr. DR. O R D E R PER H.S. SIDHU, JM T…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Infotech Limited, Ahmedabad

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 1371/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2011-12
Section 143(3)Section 68

…ITA No. 1371/Ahd/2015 DCIT Vs. Gujarat Infotech Ltd Assessment Year : 2011-12 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] Assessment Year: 2011-12 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle 2(1)(1), Ahmedabad Vs. Gujarat Infotech Limited ............................Respondent A-2, 2nd Floor, Jay Tower, Ankur Compex, Nr. Ankur Bus Stop, Navrangpura, Ahmedabad-380006 [PAN : AABCG 6123 E] Appearances by: Saurabh Singh, for the Appellant S N Divatia, for the Respondent Date of concluding the hearing :…