2nd September, 2015 (SC). (ii) CIT, Delhi v. SMC Share Brokers Ltd.

159 Taxmann 306High Court2007#2367 most cited

What is 2nd September, 2015 (SC). (ii) CIT, Delhi v. SMC Share Brokers Ltd. authority for?

The court considers statements made by an assessee regarding unrecorded cash receipts utilized for business expenses as reflecting unexplained or unaccounted work in progress.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

SMC Share Brokers Ltd. · section 68 · unaccounted cash · unrecorded receipts · business expenses · work in progress · unexplained income · cash credit · assessment

Also reported as

67 TTJ 109

Sections most often in play

Section 10(38)Section 143(3)Section 14ASection 68Section 10(34)Section 115BBESection 131Section 131(1A)

Issues it is cited on

section 131reassessment proceedingsassistant commissionerundisclosed incomesection 69section 68section 13transfersection 143persontotal incomebusiness

Judgments citing 2nd September, 2015 (SC). (ii) CIT, Delhi v. SMC Share Brokers Ltd.

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Jagmohan Agarwal, Kolkata vs. ACIT, Circle - 35, Kolkata

ITA 604/KOL/2018[2014-15]Status: DisposedITAT Kolkata05 Sept 2018AY 2014-15

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

Section 133(6)Section 68

…an opportunity to show that that statement had no relevancy whatsoever to the case of the mill in question." The Ld. AR submitted that similar views have been taken in following cases:- • LAXMANBHAI S. PATEL V. CIT ITR NO. 41 OF 1997 • ALOK AGRAWAL V. DCIT, 67 TTJ 109 • CIT VS EASTERN COMMERCIAL ENTERPRISES 210 ITR 103 (CAL) • KISHINCHANDCHELLARAM VS CIT (1980) 125 ITR 0713 (SC) • CIT VS PRADEEP KR GUPTA 303 ITR 95 • CIT VS SMC SHARE BROKERS LTD 288 ITR 435 5 Jagmohan Agarwal, AY 2014-15 7. According to Ld. AR, in the absence of any material/evidences proving the involvement of the appellant in circular tradin…

ITO, Jaipur vs. Land Mark Dilsay P Ltd, Jaipur

Appeals are dismissed in limine but without any order as to costs

ITA 178/JPR/2015[2006-07]Status: DisposedITAT Jaipur08 Jun 2018AY 2006-07
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(1)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 178/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2006-07 cuke Income Tax Officer, M/s Land Mark Dealers (P) Ltd., 411, 3rd Floor, Shalimar Complex, Vs. Ward-2(2), Jaipur. Church Road, M.I. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2002 N vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 18/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 177/JP/2015…

ITO, Jaipur vs. Land Mark Dilsay P Ltd, Jaipur

Appeals are dismissed in limine but without any order as to costs

ITA 177/JPR/2015[2005-06]Status: DisposedITAT Jaipur08 Jun 2018AY 2005-06
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(1)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 177/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2005-06 cuke Income Tax Officer, M/s Land Mark Dealers (P) Ltd., 411, 3rd Floor, Shalimar Complex, Vs. Ward-2(2), Jaipur. Church Road, M.I. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2002 N vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 17/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 177/JP/2015…

M/S. Shri Gems, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2912/DEL/2014[2007-08]Status: DisposedITAT Delhi20 Dec 2017AY 2007-08

Bench: Sh. N. K. Sainiita No. 2912/Del/2014 : Asstt. Year : 2007-08 Shri Gems, Vs Income Tax Officer, 10/2441, Beadonpura, Karol Bagh, Ward-33(2), New Delhi New Delhi (Appellant) (Respondent) Pan No. Abcfs2245L Assessee By : Smt. Rano Jain, Adv. & Sh. Ashish Goel, Adv. Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 21.09.2017 Date Of Pronouncement : 20.12.2017 Order This Is An Appeal By The Assessee Against The Order Dated 12.02.2014 Of Ld. Cit(A)-28, New Delhi.

For Appellant: Smt. Rano Jain, Adv. &For Respondent: Sh. T. Vasanthan, Sr. DR
Section 131Section 234BSection 69C

…n ITA Nos. 689 to 692, 694 & 744 of 2015 order dated 05.10.2015 (Del.) " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) " CIT Vs SMC Share Brokers Ltd. 288 ITR 345 (Del.) " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 10. In his rival submissions, the ld. DR strongly supported the orders of the authorities below and reiterated the observations made in their respective orders. 11. I have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is noticed that the AO doubted th…

Marina Ship Brokers, Chennai vs. ITO Non Corporate Ward 11(2), Chennai

The appeal of the assessee is allowed for statistical purposes

ITA 1956/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 Sept 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1956/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 M/S Marina Ship Brokers, M/S Raghunath & Assosicates, The Income Tax Officer, Advocates, V. Non-Corporate Ward 11(2), 2Nd Floor, Lakshmi Building, Chennai. Kannur Road, Calicut-673 001. Kerala. Pan : Aatfm 7860 M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri P. Raghunathan, AdvocateFor Respondent: Ms. S. Vijayaprabha, JCIT
Section 35(1)(ii)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1956/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 M/s Marina Ship Brokers, M/s Raghunath & Assosicates, The Income Tax Officer, Advocates, v. Non-Corporate Ward 11(2), 2nd floor, Lakshmi Building, Chennai. Kannur Road, Calicut-673 001. Kerala. PAN : AATFM 7860 M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

ACIT, New Delhi vs. M/S. Victory Township Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6235/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Mar 2017AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…E in Civil Appeal No. 4228 of 2006 order dated 02.09.2015 (Hon’ble SC) " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) " CIT Vs SMC Share Brokers Ltd. 288 ITR 345 (Del.) " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 12. It was further submitted that the CBDT vide Circular No. 24/2014 issued on 31.12.2015 clarified that even if the AO of the searched person and the other person is one and the same, then also the AO is required to record his satisfaction and that in the present case, no satisfaction has ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommod…

ACIT, New Delhi vs. M/S. Victory Dwellings Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6230/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Mar 2017AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…E in Civil Appeal No. 4228 of 2006 order dated 02.09.2015 (Hon’ble SC) " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) " CIT Vs SMC Share Brokers Ltd. 288 ITR 345 (Del.) " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 12. It was further submitted that the CBDT vide Circular No. 24/2014 issued on 31.12.2015 clarified that even if the AO of the searched person and the other person is one and the same, then also the AO is required to record his satisfaction and that in the present case, no satisfaction has ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommod…

ACIT, New Delhi vs. M/S. Victory Dwellings Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6228/DEL/2014[2007-08]Status: DisposedITAT Delhi24 Mar 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…E in Civil Appeal No. 4228 of 2006 order dated 02.09.2015 (Hon’ble SC) " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) " CIT Vs SMC Share Brokers Ltd. 288 ITR 345 (Del.) " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 12. It was further submitted that the CBDT vide Circular No. 24/2014 issued on 31.12.2015 clarified that even if the AO of the searched person and the other person is one and the same, then also the AO is required to record his satisfaction and that in the present case, no satisfaction has ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommod…

ACIT, New Delhi vs. M/S. Victory Structures Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6225/DEL/2014[2008-09]Status: DisposedITAT Delhi24 Mar 2017AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…E in Civil Appeal No. 4228 of 2006 order dated 02.09.2015 (Hon’ble SC) " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) " CIT Vs SMC Share Brokers Ltd. 288 ITR 345 (Del.) " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 12. It was further submitted that the CBDT vide Circular No. 24/2014 issued on 31.12.2015 clarified that even if the AO of the searched person and the other person is one and the same, then also the AO is required to record his satisfaction and that in the present case, no satisfaction has ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommod…

Victory Township Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6215/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Mar 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…E in Civil Appeal No. 4228 of 2006 order dated 02.09.2015 (Hon’ble SC) " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) " CIT Vs SMC Share Brokers Ltd. 288 ITR 345 (Del.) " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 12. It was further submitted that the CBDT vide Circular No. 24/2014 issued on 31.12.2015 clarified that even if the AO of the searched person and the other person is one and the same, then also the AO is required to record his satisfaction and that in the present case, no satisfaction has ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommod…

Victory Dwellings Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6208/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Mar 2017AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 6208 & 6209/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Dwellings Pvt. Ltd., Vs Acit, 208, Gupta Tower, Azadpur Central Circle-09, Commercial Complex, Azadpur, New Delhi New Delhi-110033 (Appellant) (Respondent)

Section 68

…E in Civil Appeal No. 4228 of 2006 order dated 02.09.2015 (Hon’ble SC) " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) " CIT Vs SMC Share Brokers Ltd. 288 ITR 345 (Del.) " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 12. It was further submitted that the CBDT vide Circular No. 24/2014 issued on 31.12.2015 clarified that even if the AO of the searched person and the other person is one and the same, then also the AO is required to record his satisfaction and that in the present case, no satisfaction has ITA Nos. 6208 to 6213 /Del/2014 Townsip & Accommod…

ITO, New Delhi vs. M/S. Prakash Colour (P) Ltd., New Delhi

In the result, the appeal of the department is dismissed

ITA 1176/DEL/2011[2007-08]Status: DisposedITAT Delhi16 Dec 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 1176/Del/2011 : Asstt. Year : 2007-08 Income Tax Officer, Vs M/S Prakash Colour (P) Ltd., 15A, 2Nd Floor, Sri Nagar Colony, Ward-14(3), New Delhi Near Bharat Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacp5463B Assessee By : Sh. Ved Jain, Adv., Sh. Ashish Chadha & P. Srivastava, Cas Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 29.09.2016 Date Of Pronouncement : 16.12.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 01.12.2010 Of Ld. Cit(A)-Xvii, New Delhi.

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. F. R. Meena, Sr. DR
Section 132Section 143(1)

….08.2016 " Andaman Timber Industries Vs CCE in Civil Appeal No. 4228 of 2006 dated 02.09.2015 " Prakash Chand Nahata Vs Union of India 163 CTR 310 (SC) " Kishan Chand Chellaram Vs CIT 125 ITR 713 (SC) 24 Prakash Colour (P) Ltd. " Alok Aggarwal Vs DCIT (2000) 67 TTJ 109 (Del.) 11. We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is noticed that the AO made the impugned addition on the basis of statement of Mr. Tarun Goyal, recorded by the Investigation Wing but the opportunity to cross-examine Mr. Tarun Goyal was not pr…

M/S. Best Infrastructure (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1753/DEL/2014[2009-10]Status: DisposedITAT Delhi31 May 2016AY 2009-10

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

…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 ‘A’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…

M/S. Best Realtors (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1709/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2016AY 2007-08

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

…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 ‘A’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…

M/S. Best Realtors (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1708/DEL/2014[2005-06]Status: DisposedITAT Delhi31 May 2016AY 2005-06

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

…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 ‘A’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…

M/S. Best City Realtors (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1707/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2016AY 2008-09

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

…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 ‘A’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…

M/S. Best City Realtors (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 1706/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2016AY 2007-08

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

…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 ‘A’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…