3- ACIT v. Mohar Sinah

16 Taxmann.com 37Income Tax Appellate Tribunal#15004 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2019.

Also reported as

49 SOT 129137 TTJ 654

Judgments citing 3- ACIT v. Mohar Sinah

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)…

DCIT, New Delhi vs. M/S. Jitf Waterways Ltd., New Delhi

In the result, the cross appeals are allowed for statistical purposes

ITA 6616/DEL/2014[2010-11]Status: DisposedITAT Delhi20 Nov 2018AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11 Dcit, Vs. Jitf Waterways Ltd., Circle-13(2), Jindal Tif Centre, New Delhi. 28, Najafgarh Road, New Delhi. Pan: Aabcj7845M Assessment Year: 2010-11 Jitf Waterways Ltd., Vs. Dcit, Jindal Tif Centre, Circle-13(2), 28, Najafgarh Road, New Delhi. New Delhi. Pan: Aabcj7845M (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate; & Shri Asnshul Sachar & Karan Jain, Cas Revenue By : Shri D.K. Mishra, Sr.Dr & Smt. Naina Soin Kopil, Sr. Dr Date Of Hearing : 15.11.2018 Date Of Pronouncement : 20.11.2018

For Appellant: Shri Rohit Jain, Advocate; and Shri Asnshul Sachar &For Respondent: Shri D.K. Mishra, Sr.DR &
Section 143(2)Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 DCIT, Vs. JITF Waterways Ltd., Circle-13(2), Jindal TIF Centre, New Delhi. 28, Najafgarh Road, New Delhi. PAN: AABCJ7845M Assessment Year: 2010-11 JITF Waterways Ltd., Vs. DCIT, Jindal TIF Centre, Circle-13(2), 28, Najafgarh Road, New Delhi. New Delhi. PAN: AABCJ7845M (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Advocate; and Shri Asnshul Sachar & Karan Jain, CAs Revenue by : Shri D.K. Mishra, Sr.DR & Smt. Naina Soin Kopil, Sr.…

M/S. Jitf Waterways Ltd., New Delhi vs. DCIT, New Delhi

In the result, the cross appeals are allowed for statistical purposes

ITA 5810/DEL/2014[2010-11]Status: DisposedITAT Delhi20 Nov 2018AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11 Dcit, Vs. Jitf Waterways Ltd., Circle-13(2), Jindal Tif Centre, New Delhi. 28, Najafgarh Road, New Delhi. Pan: Aabcj7845M Assessment Year: 2010-11 Jitf Waterways Ltd., Vs. Dcit, Jindal Tif Centre, Circle-13(2), 28, Najafgarh Road, New Delhi. New Delhi. Pan: Aabcj7845M (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate; & Shri Asnshul Sachar & Karan Jain, Cas Revenue By : Shri D.K. Mishra, Sr.Dr & Smt. Naina Soin Kopil, Sr. Dr Date Of Hearing : 15.11.2018 Date Of Pronouncement : 20.11.2018

For Appellant: Shri Rohit Jain, Advocate; and Shri Asnshul Sachar &For Respondent: Shri D.K. Mishra, Sr.DR &
Section 143(2)Section 144Section 68

…th the judicial precedents:- i) CIT vs. Manish Build Well (P) Ltd., 16 taxmann.com 27, 204 Taxman 106 (Del); ii) CIT vs. Jansampark Advertising & Marketing (P) Ltd., 56 taxmann.com 286, 231 Taxman 384 (Del); iii) ACIT vs. Mohar Singh, 16 taxmann.com 37, 49 SOT 129 (Raj.); iv) E-4 Entertainment Pvt. Ltd., ITA No.4491/Del/2010, A.Y. 2007-08; v) CIT vs. Ranjit Kumar Choudhary, 288 ITR 179 (Gau.); vi) Haji Lal Mohd Biri Works vs. CIT (2005) 275 ITR 496 (All); vii) ACIT vs. Nirula Handicraft Bazar (P) Ltd., ITA No.3886 (Delhi), Order dated 12.10.2012; viii) ITO 24(2) vs. Kuber Chand Sharma, ITA No.3982/Del/…

3- ACIT v. Mohar Sinah (16 Taxmann.com 37) — Cited in 6 Judgments | BharatTax