292, 214 Taxman 429, 350 ITR 407, 256 CTR 34). (ii). CIT v. Nova Promoters &Finlease Pvt. Ltd. (

Q: How many judgments cite 292, 214 Taxman 429, 350 ITR 407, 256 CTR 34). (ii). CIT v. Nova Promoters &Finlease Pvt. Ltd. (?

40 judgments on BharatTax cite 292, 214 Taxman 429, 350 ITR 407, 256 CTR 34). (ii). CIT v. Nova Promoters &Finlease Pvt. Ltd. ( (252 CTR 187), spanning 2017 to 2025.

Q: Which sections of the Income Tax Act does 292, 214 Taxman 429, 350 ITR 407, 256 CTR 34). (ii). CIT v. Nova Promoters &Finlease Pvt. Ltd. ( come up under?

It is most often cited in judgments turning on Section 131, Section 132(4), Section 133(6), Section 143(3), Section 147, Section 68.

252 CTR 187High Court2012#2969 most cited

What is 292, 214 Taxman 429, 350 ITR 407, 256 CTR 34). (ii). CIT v. Nova Promoters &Finlease Pvt. Ltd. ( authority for?

An amount received by an assessee in the guise of share application money from accommodation entry providers is liable to be added to its taxable income under Section 68, provided the genuineness of the transaction and the creditworthiness of the subscriber are not established.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Nova Promoters & Finlease Pvt. Ltd. · Section 68 · share application money · accommodation entry providers · genuineness of transaction · creditworthiness · addition to income · section 131 · section 133(6)

Sections most often in play

Section 131 Section 132(4)Section 133(6)Section 143(3)Section 147 Section 68

Issues it is cited on

addition u/s 68 genuineness of the transaction section 133(6)unexplained cash credit section 131 section 68 person company business document total income interest

Judgments citing 292, 214 Taxman 429, 350 ITR 407, 256 CTR 34). (ii). CIT v. Nova Promoters &Finlease Pvt. Ltd. (

EASTERN AND WESTERN DRESSES TRADING PRIVATE LIMITED,NEW DELHI vs. ITO WARD-8(1), NEW DELHI

Appeal is dismissed

ITA 1939/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Income Tax Officer, M/S. Eastern & Western Dresses Trading Pvt. Ltd., Ward-8(1), No. 7, Shankar Vihar, New Delhi New Delhi Pan: Aabce5153G (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 68

…ies to pay share application money, amount so received was liable to be taxed under section 68 6.10 CIT Vs Nova Promoters & Finlease (P) Ltd Delhi High Court 2013 [2012]18 taxmann.com 217 (Delhi)/[2012] 206 Taxman 207 (Delhi)/[2012] 342 ITR 169 (Delhi)/[2012] 252 CTR 187 (Delhi) Amount received by assessee from accommodation entry providers in garb of share application money, was to be added to its taxable income under section 68 6.11 CIT Vs Ultra Modern Exports (P.) Ltd Delhi High Court 2012[2013] 40 taxmann.com 458 (Delhi)/[2014] 220 Taxman 165 (Delhi) (MAG.) Where in order to ascertain genuineness of assessee'…

DCIT, CENTRAL CIRCLE-1, NOIDA vs. AASHIKYANA CIVIL CONTRACTORS P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 9025/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR

Section 132Section 153ASection 250(4)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 9025/Del/2019 : Asstt. Year: 2014-15 DCIT, Vs. M/s Aashiyana Civil Contractors Pvt. Central Circle-1, Ltd., R/o 302-304, Harsha Corner Noida Complex, Ghazipur, New Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AAECA4833G Assessee by : None Sh. Manoj Kumar, CA (LOA filed) Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 23.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against…

TOPLINK DEVELOPERS CONSULTANCY PVT. LTD.,KOLKATA vs. I.T.O.,WARD-3(3), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 710/KOL/2019[2012-13]Status: DisposedITAT Kolkata20 Dec 2022AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(2)Section 143(3)Section 250Section 68

…ion of Principal Commissioner of Income Tax Vs. NRA Iron & Steel Pvt. Ltd. arising SLP (Civil) No. 29855 of 2018. 11. This is also the position taken by the Delhi High Court in N.R. Portfolio (P) Ltd. (2014) 264 CTR 0258 and Nova Promoters & Finlease (P) Ltd. 252 CTR 187 (Delhi). There can be no doubt that the identity of the subscribing companies as well as the assessee company had been established. However, it is crucial to see whether the subscriber or even the assessee company had enough creditworthiness and whether the genuineness of the transactions had been established. I have observed that the assessee co…

VINOD KUMAR GUPTA ,UTTARPRADESH vs. CIRCLE-1(1)(1) , MEERUT

In the result, the appeal of the assessee is allowed

ITA 664/DEL/2022[2014-15]Status: DisposedITAT Delhi30 Aug 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Surender Pal, CIT DR

Section 131Section 133(6)Section 143(3)Section 254Section 263

…(P.) Ltd. Vs. CIT[2017] 88 taxmann.com 189 (Allahabad) 5. CIT vs. MAF Academy (P.) Ltd. (361 ITR 258) 6. CIT vs. Navodaya Castle Pvt. Ltd. [2014] 367 ITR 306 (Del) 7. CIT vs. Nova Promoters & Finlease (P) Ltd. (18 taxmann.com 217, 206 Taxman 207, 342 ITR 169, 252 CTR 187) 8. CIT vs. N.R. Portfolio Pvt. Ltd. [2014] 42 taxmann.com 339 (Delhi)/[2014] 222 Taxman 157 (Delhi) (MAG)/[2014] 264 CTR 258 (Delhi) 1. After considering the rival submissions and on perusal of the material placed on record before us, we find that before the Assessing Officer. Assessee has filed income tax return and copies of bank account of t…

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate

Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

…could not have been said to be discharged by assessee just by filing confirmations/financial statement for the first time at appellate stage in view of the ratio of decision in case of NR Portfolio Pvt. Ltd.264 CTR 258(Delhi), Nova promoters &finlease Pvt Ltd 252 CTR 187(Delhi), Seema Jain 406 ITR 411 (Delhi). 13. That the CIT(A) failed to appreciate that no evidence was given during asstt proceedings and that during remand proceedings also the confirmations by itself would not discharge the burden u/s 68 unless the genuineness and creditworthiness of the creditors were also proved to the satisfaction of AO and t…

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…

JEEVAN POLYMERS (P) LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

Appeal is dismissed

ITA 93/HYD/2020[2014-15]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Sri A. V. Raghuram, ARFor Respondent: Sri R. Mujumdar, DR

Section 133(6)Section 143(3)Section 68

…where assessee failed to prove identity and capacity of subscriber companies to pay share application money, amount so received was liable to be taxed under section 68. CIT Vs Nova Promoters & Finlease (P) Ltd (18 taxmann.com 217, 206 Taxman 207, 342 ITR 169, 252 CTR 187) where Honble Delhi High Court held that: amount received by assessee from accommodation entry providers in garb of share application money, was to be added to its taxable income under section 68. CIT Vs Empire Builtech (P,) Ltd (366 ITR 110) where Hon 'ble Delhi High Court held that u/ s 68 it is not sufficient for assessee to me-ely disclose ad…

DCIT, NEW DELHI vs. M/S. TECHNICO INDUSTRIES PVT. LTD., NEW DELHI

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

ITA 5204/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Mar 2021AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Dcit, Vs Technico Industries Pvt. Ltd., Circle-25(1), 103, Pratap Bhawan, Cr Building, Ip Estate, Bahadur Shah Zafar Marg, New Delhi. Near Indian Express Building, New Delhi. Pan: Aaact4445P (Appellant) (Respondent) Assessee By : Shri Aditya Kumar, Ca & Shri Ashwani Kumar, Ca Revenue By : Mrs Aashna Paul, Cit-Dr Date Of Hearing : 17.12.2020 Date Of Pronouncement : 09.03.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against Order Dated 31St March, 2015 Of The Cit(A)-9, New Delhi Relating To Assessment Year 2011-12. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing Of Sheet Metal Components & Tools & Dies. It Filed Its Return Of Income On 29Th September, 2011 Declaring ‘Nil’ Income. The Said Return Was Revised On 14Th September, 2012 Declaring A Loss Of Rs.3,61,68,075/-. During The Course Of Assessment Proceedings, The Ao, On Perusal Of The Balance Sheet Filed By The Assessee, Noted That The Assessee Company Has Issued 14,72,000 Equity Shares At A Premium Of Rs.115. From The Various Details Furnished By The Assessee, The Ao Noted That The Assessee Has Issued Shares To The Following Persons/Parties:-

For Appellant: Shri Aditya Kumar, CA &For Respondent: Mrs Aashna Paul, CIT-DR

Section 133(6)

…(P.) Ltd. Vs CIT [2018] 93 taxmann.com 490 (Calcutta) 11. CIT Vs Nipun Builders & Developers (P.) Ltd (30 taxmann.com 292, 214 Taxman 429, 350 ITR 407, 256 CTR 34) 12. CIT Vs Nova Promoters & Finlease (P) Ltd (18 taxmann.com 217, 206 Taxman 207, 342 ITR 169, 252 CTR 187) 13 CIT Vs Ultra Modern Exports (P.) Ltd (40 taxmann.com 458, 220 Taxman 165) 14. CIT Vs Frostair (P.) Ltd (26 taxmann.com 11, 210 Taxman 221) 15. CIT Vs N R Portfolio Pvt Ltd [2014] 42 taxmann.com 339 (Delhi)/[2014] 222 Taxman 157 (Delhi)(MAG)/[2014] 264 CTR 258 (Delhi) 16 CIT Vs Empire Builtech (P.) Ltd (366 ITR 110) 17. CIT Vs Focus Exports (P…

SURESH KUMAR AGGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 8703/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Jun 2020AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2011-12 Appellant Respondent Shri Suresh Kumar Agarwal The Assistant Commissioner Of 154, Deepali Enclave Vs. Income Tax Pitampura Central Circle -25 New Delhi New Delhi Pan :- Abvpk1318H ( Appellant ) ( Respondent ) Date Of Hearing 17-06-2020 Date Of Order 29.06.2020 Present For Assessee Shri Gautam Jain , Advocate Present For Income Tax Department :- Shri Saras Kumar Senior Departmental Representative O R D E R

Section 143Section 148Section 68

…consequent pendulum of action required from the side of the assessee as well as AO in case of Commissioner of Income-tax v. Nova Promoters & Finlease (P) Ltd.* [2012] 18 taxmann.com 217 (Delhi)/[2012] 206 Taxman 207 (Delhi)/[2012] 342 ITR 169 (Delhi)/[2012] 252 CTR 187 (Delhi) wherein it has been held as under:- “38. The ratio of a decision is to be understood and appreciated in the background of the facts of that case. So understood, it will be seen that where the complete particulars of the share applicants such as their names and addresses, income tax file numbers, their creditworthiness, share application f…

NIMBUS (INDIA) LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals filed by the assessee are partly allowed

ITA 930/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Feb 2020AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

…P.) Ltd. Vs CIT [2018] 93 taxmann.com 490 (Calcutta); 11. CIT Vs Nipun Builders & Developers (P.) Ltd (30 taxmann.com 292, 214 Taxman 429, 350 ITR 407, 256 CTR 34); 12. CIT Vs Nova Promoters & Finlease (P) Ltd (18 taxmann.com 217, 206 Taxman 207. 342 ITR 169. 252 CTR 187); 13. CIT Vs Ultra Modern Exports (P.) Ltd (40 taxmann.com 458, 220 Taxman 165); 14. CIT Vs Frostair (P.) Ltd (26 taxmann.com 11, 210 Taxman 221); 15. CIT Vs N R Portfolio Pvt Ltd [2014] 42 taxmann.com 339 (Delhi)/[2014] 222 Taxman 157 (Delhi)(MAG)/[2014] 264 CTR 258 (Delhi); 16. CIT Vs Empire Builtech (P.) Ltd (366 ITR 110); 17. CIT Vs Focus Exp…

NIMBUS (INDIA) LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals filed by the assessee are partly allowed

ITA 929/DEL/2019[2013-14]Status: DisposedITAT Delhi10 Feb 2020AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

MARUDHARA MARKETING PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

ITA 890/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Oct 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR

Section 132Section 143Section 153ASection 153CSection 68

…l question of law framed by us in the negative, in favour of the revenue and against the assessee. The appeal of the revenue is allowed with no order as to costs." 12. CIT Vs Nova Promoters & Finlease (P) Ltd (18 taxmann.com 217, 206 Taxman 207, 342 ITR 169, 252 CTR 187) where Hon'ble Delhi High Court held that amount received by assessee from accommodation entry providers in garb of share application money, was to be added to its taxable income under section 68. It Was held as follows: "41. In the case before us, not only did the material before the Assessing Officer show the link between the entry providers a…

SINGHAL SUNRISE STEELS PVT. LTD.,GHAZIABAD vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 3103/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2019AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3103/Del/2015 : Asstt. Year : 2010-11 Singhal Sunrise Steels Pvt. Ltd., Vs Income Tax Officer, 241, Loha Mandi, Ward-2(3), Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Aajcs7938P Assessee By : Sh. M. S. Sekhon, Ca Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 18.09.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. M. S. Sekhon, CAFor Respondent: Sh. N. K. Bansal, Sr. DR

Section 131Section 142(1)Section 143(2)Section 68

…l question of law framed by us in the negative, in favour of the revenue and against the assessee. The appeal of the revenue is allowed with no order as to costs.” 12. CIT Vs Nova Promoters & Finlease (P) Ltd (18 taxmann.com 217, 206 Taxman 207, 342 ITR 169, 252 CTR 187) (Copy Enclosed) where Hon’ble Delhi High Court held that amount received by assessee from accommodation entry providers in garb of share application money, was to be added to its taxable income under section 68. It Was held as follows: “41. In the case before us, not only did the material before the Assessing Officer show the link between the e…

DCIT, NEW DELHI vs. M/S. SENORITA ENTERPRISES PVT. LTD., NEW DELHI

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…ial question of law framed by us in the negative, in favour of the revenue and against the assessee. The appeal of the revenue is allowed with no order as to costs. ” 7 CIT Vs Nova Promoters & Finlease (P) Ltd (18 taxmann.com 217, 206 Taxman 207, 342 ITR 169. 252 CTR 187) 22 where Hon’ble Delhi High Court held that amount received by assessee from accommodation entry providers in garb of share application money, was to be added to its taxable income under section 68. It Was held as follows: “41. In the case before us, not only did the material before the Assessing Officer show the link between the entry provider…

SMG ESTATES (P) LTD.,DELHI vs. ACIT, CIRCLE- 24(1), NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1537/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1537/Del/2019 : Asstt. Year : 2015-16 M/S Smg Estates (P) Ltd., Vs Acit, E-42, Greater Kailash, Part-Ii, Circle-24(1), South Delhi, Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aaics2351R Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing: 03.07.2019 Date Of Pronouncement: 12.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Ashima Neb, Sr. DR

Section 115BSection 133(6)Section 68

…al question of law framed by us in the negative, in favour of the revenue and against the assessee. The appeal of the revenue is allowed with no order as to costs.” 10. CIT Vs Nova Promoters & Finlease (P) Ltd (18 taxmann.com 217. 206 Taxman 207. 342 ITR 169. 252 CTR 187) (Copy Enclosed) where Hon’ble Delhi High Court held that amount received by assessee from accommodation entry providers in garb of share application money, was to be added to its taxable income under section 68. It Was held as follows: “41. In the case before us, not only did the material before the Assessing Officer show the link between the en…

DCIT, NEW DELHI vs. M/S. OKARA AGRO INDUSTRIES LTD., NEW DELHI

In the result, the Appeal of the Revenue is dismissed

ITA 3940/DEL/2015[1997-98]Status: DisposedITAT Delhi08 Jul 2019AY 1997-98

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 1997-98 Dcit, Circle 19(1), Vs. Okara Agro Industries Ltd. Room No. 221, 803, Vikram Tower, C.R. Building, Rajinder Place, I.P. Estate, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: NONEFor Respondent: SHRI S.S. RANA, CIT(DR)

Section 143(2)Section 143(3)Section 264Section 271(1)Section 271(1)(c)

…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 Assessment Year: 1997-98 DCIT, CIRCLE 19(1), VS. OKARA AGRO INDUSTRIES LTD. ROOM NO. 221, 803, VIKRAM TOWER, C.R. BUILDING, RAJINDER PLACE, I.P. ESTATE, NEW DELHI NEW DELHI (APPELLANT) (RESPONDENT) Department by : SHRI S.S. RANA, CIT(DR) Assessee by : NONE ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 06.10.2017 of the Ld. CIT(A)-2, New Delhi pertaining to assessment year 1997-98 on the following grounds:- "On the fa…

ITO, NEW DELHI vs. M/S OPTIMA WEBTECH PVT. LTD,, NEW DELHI

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 5457/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Jun 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Income Tax Officer, Vs. M/S. Optima Webtech Pvt. Ward-13(4), New Delhi Ltd., 3775/3, Kanahiya Nagar, Tri Nagar, New Delhi Pan :Aaaco7509F (Appellant) (Respondent) Appellant By Shri P.C. Gupta, Sr.Dr Respondent By None

Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 Income Tax Officer, Vs. M/s. Optima Webtech Pvt. Ward-13(4), New Delhi Ltd., 3775/3, Kanahiya Nagar, Tri Nagar, New Delhi PAN :AAACO7509F (Appellant) (Respondent) Appellant by Shri P.C. Gupta, Sr.DR Respondent by None Date of hearing 27.05.2019 Date of pronouncement 10.06.2019 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 22/06/2012 passed by the Ld. Commissioner of Income-tax (Appeals)-XVI, New Delhi [in s…

LEXPLOSION SOLUTION PVT. LTD.,NEW DELHI vs. ITO, WARD- 15(2), NEW DELHI

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

ITA 7762/DEL/2018[2013-14]Status: DisposedITAT Delhi16 May 2019AY 2013-14

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

SURYA AGROTECH INFRASTRUCTURE LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the appeals of the assessees are allowed

ITA 1158/DEL/2019[2014-15]Status: DisposedITAT Delhi07 May 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

SURYA AGROTECH INFRASTRUCTURE LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the appeals of the assessees are allowed

ITA 1157/DEL/2019[201`3-14]Status: DisposedITAT Delhi07 May 2019

Section 37Section 68

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