345 ITR 223 (Del.) 2. Ghanshyam K. Khabrani v. ACIT (232 Taxmann 414)

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 862/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR

Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 861 & 862/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Koshal Kishor Sharma DCIT (Intl. Tax), Vs. Jaipur. Sita Bari, Near Airport Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BNKPS3258Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksjls@Revenue by : Shri Dharam Singh…

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

ITA 861/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Dharam Singh Meena, JCIT-DR

Section 147Section 148ASection 234ASection 250Section 271(1)(c)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 861 & 862/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Koshal Kishor Sharma DCIT (Intl. Tax), Vs. Jaipur. Sita Bari, Near Airport Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BNKPS3258Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksjls@Revenue by : Shri Dharam Singh…

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

ITA 157/JPR/2024[2008-09]Status: DisposedITAT Jaipur24 Jun 2024AY 2008-09

For Appellant: Sh. Shrawan Kumar Gupta (Adv.) &For Respondent: Smt. Monisha Chaudhary (Addl.CIT)

Section 144Section 147Section 5

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR श्री मनीष बोराड, लेखा सदस्य एवं डा० एस. सीतालक्ष्मी, न्यायिक सदस्य के समक्ष BEFORE: SHRI MANISH BORAD, AM & DR. S. SEETHALAKSHMI, JM आयकर अपील सं./ITA No. 157/JPR/2024 निर्धारण वर्ष / Assessment Years : 2008-09 Suva Lal Paharia B-282, Hari Marg, Malviya Nagar, Jaipur. बनाम ITO, Vs. Ward-6(3), Jaipur. प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.:ABPPP0913P अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Sh. Shrawan Kumar Gupta (Adv.) & Sh. S.L. Jain (Sr. Adv.) राजस्व की ओरसे /Reven…

TATA MOTORS LTD,MUMBAI vs. ACIT 2(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 631/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Feb 2024AY 2008-09

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. Pan: Aaact-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner Of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D.Mistry, Sr.Advocate With Shri Nikhil Tiwari,Advocate "ितवादी "ारा/Respondent By : Ms. Vatsala Jha, Cit-Dr & Shri Manoj Kumar Singh, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 10/11/2023 घोषणा की ितिथ/ Date Of Pronouncement : 05/02/2024 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri J.D.Mistry, Sr.Advocate with Shri Nikhil Tiwari,AdvocateFor Respondent: Ms. Vatsala Jha, CIT-DR and Shri Manoj Kumar Singh, Sr.AR

Section 116Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी,"ाियक सद" एवं "ी एस. "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. PAN: AAACT-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri J.D.Mistry, Sr.Advocate with…

MADHUBAN DEALERS PVT. LTD. PRESENTLY KNOWN AS MADHUBAN DEALERS LLP,KOLKATA vs. PCIT-13, KOLKATA

In the result, the appeal of assessee allowed

ITA 273/KOL/2022[2010-11]Status: DisposedITAT Kolkata07 Nov 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 154Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 273/Kol/2022 Assessment Year: 2010-11 Madhuban Dealers Pvt. Ltd. Vs. Pr. Commissioner of Income-tax, (presently known as Madhuban Dealers Kolkata-13, 3, Govt. Place, Kolkata- LLP) 700001. 113B, Manohar Das Katra, Shop No. 118, Durga Gate, Ground Floor, Kolkata-700007. (PAN: ABCFM1259J) Appellant Respondent Date of Hearing 03.08.2023 Date of Pronouncement 07.11.2023 For the Appellant Shri Akkal Dudhewala, AR For the Respondent Shri Sunil Kr. Agarwala, CIT, DR ORD…

GAJENDRA KUMAR,GHAZIABAD vs. ITO, WARD- 1(2), GHAZIABAD

In the result appeal of the assessee is partly allowed

ITA 608/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Nov 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Gajendra Kumar, Vs. Ito, C/O. M/S. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad Pan:Bwgpg2614B (Appellant) (Respondent)

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Umesh Yakyar, Sr. DR

Section 144Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Gajendra Kumar, Vs. ITO, C/o. M/s. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad PAN:BWGPG2614B (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Adv Mr. Rakesh Gupta, Adv Revenue by: Shri Umesh Yakyar, Sr. DR Date of Hearing 20/10/2021 Date of pronouncement 18/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is field by the assessee against the order passed by the ld CIT(A)-2, Noida da…

SHRI SATYA NARAYAN BAIRWA,JAIPUR vs. INCOME TAX OFFICER, WARD-2(4), JAIPUR

In the result, both these appeals of the assessee are allowed

ITA 869/JPR/2018[2009-10]Status: DisposedITAT Jaipur15 Sept 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 867 & 869/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Years :2008-09 & 2009-10 Cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahppb 0077 J Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 20/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kumar Gupta (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 147Section 151Section 234ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 867 & 869/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2008-09 & 2009-10 cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHPPB 0077 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv.) jktLo dh vksj…

SHRI SATYA NARAYAN BAIRWA,JAIPUR vs. INCOME TAX OFFICER, WARD-2(4), JAIPUR

In the result, both these appeals of the assessee are allowed

ITA 867/JPR/2018[2008-09]Status: DisposedITAT Jaipur15 Sept 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 867 & 869/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Years :2008-09 & 2009-10 Cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahppb 0077 J Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 20/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kumar Gupta (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 147Section 151Section 234ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 867 & 869/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2008-09 & 2009-10 cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHPPB 0077 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv.) jktLo dh vksj…

M/S. MARBLE ART,NEW DELHI vs. ACIT, NEW DELHI

Appeals of the assessee are allowed

ITA 2480/DEL/2013[2003-04]Status: DisposedITAT Delhi08 Mar 2021AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.2478/Del./2013 Assessment Year 2004-05 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) ITA.No.2479/Del./2013 Assessment Year 2002-03 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) & ITA.No.2480/Del./2013 Assessment Year 2003-04 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi…

M/S. MARBLE ART,NEW DELHI vs. ACIT, NEW DELHI

Appeals of the assessee are allowed

ITA 2479/DEL/2013[2002-03]Status: DisposedITAT Delhi08 Mar 2021AY 2002-03

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.2478/Del./2013 Assessment Year 2004-05 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) ITA.No.2479/Del./2013 Assessment Year 2002-03 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) & ITA.No.2480/Del./2013 Assessment Year 2003-04 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi…

M/S. MARBLE ART,NEW DELHI vs. ACIT, NEW DELHI

Appeals of the assessee are allowed

ITA 2478/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Mar 2021AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.2478/Del./2013 Assessment Year 2004-05 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) ITA.No.2479/Del./2013 Assessment Year 2002-03 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) & ITA.No.2480/Del./2013 Assessment Year 2003-04 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi…

SHANKER TRADEX PVT. LTD.,DELHI vs. ITO WARD 23(1), NEW DELHI

Appeal of the assessee is allowed on this issue keeping all other issues and unadjudicated

ITA 7583/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Nov 2020AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. Ito, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi Pan: Aaics8635G (Appellant) (Respondent)

For Appellant: Shri Manorath Tyagi, AdvFor Respondent: Shri R. K. Gupta, Sr. DR

Section 143Section 147Section 151(2)Section 263Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―SMC-2‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. ITO, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi PAN: AAICS8635G (Appellant) (Respondent) Assessee by : Shri Manorath Tyagi, Adv Revenue by: Shri R. K. Gupta, Sr. DR Date of Hearing 04/11/2020 Date of pronouncement 10/11/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by assessee against the order of Commissioner of income tax (appeals) – XXV, New Delhi…

ACIT, NEW DELHI vs. M/S. B.L. KASHYAP & SONS LTD., DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 5546/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2020AY 2008-09

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

ACIT, NEW DELHI vs. M/S. B.L. KASHYAP & SONS LTD., DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 5542/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Sept 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

ACIT, NEW DELHI vs. M/S. B.L. KASHYAP & SONS LTD., DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 5540/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Sept 2020AY 2002-03

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

M/S. B.L. KASHYAP & SONS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 4903/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2020AY 2008-09

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

M/S. B.L. KASHYAP & SONS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 4901/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Sept 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

ACIT, NEW DELHI vs. M/S. B.L. KASHYAP & SONS LTD., DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 5545/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

ACIT, NEW DELHI vs. M/S. B.L. KASHYAP & SONS LTD., DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 5544/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Sept 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

ACIT, NEW DELHI vs. M/S. B.L. KASHYAP & SONS LTD., DELHI

In the result, appeals of the assessee are allowed and appeals of the

ITA 5543/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Sept 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR

Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी अ"नल चतुव"द", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SH. ANIL CHATURVEDI, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं आयकर अपील सं. / ITA Nos.4897 to 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 to 2008-09 िनधा"रण वष" िनधा"रण वष" M/s. B. L. Kashyap & Sons Ltd. B-1, /A-21, MICE, Mathura Road, .............अपीलाथ"/Appellant New Delhi PAN-AAACB0205F vs DCIT, Central Circle-17, Room No.353, E-2, ARA Centre, Jhandewal…

345 ITR 223 (Del.) 2. Ghanshyam K. Khabrani v. ACIT

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