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

232 Taxmann 414High Court2015#4155 most cited
28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 124Section 142(1)Section 143(1)Section 143(3)Section 144Section 147Section 148Section 148A

Issues it is cited on

section 147(1)section 116section 151(2)section 151(1)beyond four yearssanctioning authoritywithin four yearssection 124section 120section 10bsection 149(1)(b)section 149(1)

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

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 5541/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Sept 2020AY 2003-04

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 4902/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…

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 4898/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Sept 2020AY 2003-04

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 4897/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…

ACIT, New Delhi vs. M/S. Soul Space Projects Ltd., Delhi

In the result, the appeals of the revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 193/DEL/2015[2007-08]Status: DisposedITAT Delhi03 Jun 2020AY 2007-08

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 193/Del/2015 : Asstt. Year : 2007-08 Ita No. 1849/Del/2015 : Asstt. Year : 2008-09 Acit, Vs Soul Space Projects Ltd., Central Circle-15, E-23/B-1, Extn. Mcie, Mathura New Delhi-110055 Road, New Delhi-110044 (Appellant) (Respondent) Pan No. Aajcs7736F Co No. 271/Del/2015 : Asstt. Year : 2007-08 Co No. 284/Del/2015 : Asstt. Year : 2008-09 Soul Space Projects Ltd., Vs Acit, E-23/B-1, Extn. Mcie, Mathura Central Circle-15, Road, New Delhi-110044 New Delhi-110055 (Appellant) (Respondent) Pan No. Aajcs7736F

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 40Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 193/Del/2015 : Asstt. Year : 2007-08 ITA No. 1849/Del/2015 : Asstt. Year : 2008-09 ACIT, Vs Soul Space Projects Ltd., Central Circle-15, E-23/B-1, Extn. MCIE, Mathura New Delhi-110055 Road, New Delhi-110044 (APPELLANT) (RESPONDENT) PAN No. AAJCS7736F CO No. 271/Del/2015 : Asstt. Year : 2007-08 CO No. 284/Del/2015 : Asstt. Year : 2008-09 Soul Space Projects Ltd., Vs ACIT, E-23/B-1, Extn. MCIE, Mathura Central Circle-15, Road, New Delhi-110044 New Delhi-110055…

ACIT, New Delhi vs. M/S. Soul Space Projects Ltd., New Delhi

In the result, the appeals of the revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 1849/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Jun 2020AY 2008-09

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 193/Del/2015 : Asstt. Year : 2007-08 Ita No. 1849/Del/2015 : Asstt. Year : 2008-09 Acit, Vs Soul Space Projects Ltd., Central Circle-15, E-23/B-1, Extn. Mcie, Mathura New Delhi-110055 Road, New Delhi-110044 (Appellant) (Respondent) Pan No. Aajcs7736F Co No. 271/Del/2015 : Asstt. Year : 2007-08 Co No. 284/Del/2015 : Asstt. Year : 2008-09 Soul Space Projects Ltd., Vs Acit, E-23/B-1, Extn. Mcie, Mathura Central Circle-15, Road, New Delhi-110044 New Delhi-110055 (Appellant) (Respondent) Pan No. Aajcs7736F

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 14ASection 40Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 193/Del/2015 : Asstt. Year : 2007-08 ITA No. 1849/Del/2015 : Asstt. Year : 2008-09 ACIT, Vs Soul Space Projects Ltd., Central Circle-15, E-23/B-1, Extn. MCIE, Mathura New Delhi-110055 Road, New Delhi-110044 (APPELLANT) (RESPONDENT) PAN No. AAJCS7736F CO No. 271/Del/2015 : Asstt. Year : 2007-08 CO No. 284/Del/2015 : Asstt. Year : 2008-09 Soul Space Projects Ltd., Vs ACIT, E-23/B-1, Extn. MCIE, Mathura Central Circle-15, Road, New Delhi-110044 New Delhi-110055…

DCIT, Faridabad vs. M/S Henna Industries Pvt. Ltd., Faridabad

In the result the appeal of the Department stands dismissed

ITA 2729/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year: 2007-08 Dcit Vs. M/S. Henna Industries Pvt. Ltd. Circle, 1 Plot No. 45, Sector 27A Faridabad Faridabad Pan Aabch7692B (Appellant) (Respondent)

For Appellant: Shri Gurjeet Singh, CAFor Respondent: Shri Raghunath, Sr. DR
Section 143Section 143(1)Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Asstt. Year: 2007-08 DCIT Vs. M/s. Henna Industries Pvt. Ltd. Circle, 1 Plot No. 45, Sector 27A Faridabad Faridabad PAN AABCH7692B (Appellant) (Respondent) & CO No. 148/Del/2017 Asstt. Year : 2007-08 Vs. M/s. Henna Industries Pvt. DCIT Ltd. Plot No. 45, Sector 27A Circle, 1 Faridabad Faridabad PAN AABCH7692B (Appellant) (Respondent) Department by: Shri Raghunath, Sr. DR Assessee by : Shri Gurjeet Singh, CA Date of Hearing 23/10/2019 Date of 17/ 01/2020 pronounceme…

ITO 15(1)(2), Mumbai vs. Vinod Aggarwal, Mumbai

In the result, the departmental appeal is dismissed and the cross-

ITA 2573/MUM/2017[2007-08]Status: DisposedITAT Mumbai19 Sept 2018AY 2007-08

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwalassessment Year : 2007-08 Ito 15(1)(2) Vinod Aggarwal, Mumbai 2801, Glendale, Cliff Avenue, Vs. Hiranandani Garden, Powai, Mumbai 400 076

For Appellant: Shri Rajeev Gubgotra
Section 143(1)Section 147Section 147(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI Before Shri Saktijit Dey, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year : 2007-08 ITO 15(1)(2) Vinod Aggarwal, Mumbai 2801, Glendale, Cliff Avenue, Vs. Hiranandani Garden, Powai, Mumbai 400 076 PAN AABPA2240H (Appellant) (Respondent) CO 234/M/2018 (Arising out of ITA No.2573/Mum/2017 Assessment Year : 2007-08) Vinod Aggarwal, ITO 15(1)(2) Mumbai 400 076. Mumbai Vs . PAN AABPA2240H (Cross-objector) (Respondent) Appellant By : Shri Rajeev Gubgotra Cross-Objector By : Ms. Snehal Shal & Ms. Hiral Sampat Date of Heari…