350 ITR 220 (All) CIT v. Jay Dee Securities and Finance Ltd. (350 ITR 222)

SUBHARTI MEDIA LTD.,MEERUT vs. ACIT, CENTRAL CIRCLE, MEERUT

In the result, appeal of the Revenue is dismissed and the

ITA 1715/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Aug 2024AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Acit Subharti Media Ltd., Central Circle, Vs. Subhartipuram, Nh-58, Meerut. Delhi Haridwar Byepass Road, Meerut.

Section 131Section 132(1)Section 153CSection 68

…nvestments Ltd. (251 ITR 263) (SC); 3. CIT Vs. Victor Electrodes Ltd. (329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT Vs. JD Security and finance Ltd. (350 ITR 220) (All.); 6. CIT Vs. Mishra Preservers Pvt. Ltd. (350 ITR 222) (All.); 7. CIT Vs. Value Capital Services Pvt. Ltd. (304 ITR 334) (Del.); 8. CIT Vs. AKJ Granites Pvt. Ltd. (301 ITR 298) (Raj.); 9. CIT Vs. G.P. International Ltd. (325 ITR 25) (P&H). The Ld.CIT(A) considering the submissions of the assessee and the evidences placed on record deleted the addition of Rs.2,19,91,020/- made by the AO. 8. Com…

ACIT, MEERUT vs. M/S SUBHARTI MEDIA LTD., MEERUT

In the result, appeal of the Revenue is dismissed and the

ITA 2693/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Aug 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Acit Subharti Media Ltd., Central Circle, Vs. Subhartipuram, Nh-58, Meerut. Delhi Haridwar Byepass Road, Meerut.

Section 131Section 132(1)Section 153CSection 68

…nvestments Ltd. (251 ITR 263) (SC); 3. CIT Vs. Victor Electrodes Ltd. (329 ITR 271) (Del.); 4. CIT Vs. Arunnanda Textiles Pvt. Ltd. (333 ITR 116) (Ker.); 5. CIT Vs. JD Security and finance Ltd. (350 ITR 220) (All.); 6. CIT Vs. Mishra Preservers Pvt. Ltd. (350 ITR 222) (All.); 7. CIT Vs. Value Capital Services Pvt. Ltd. (304 ITR 334) (Del.); 8. CIT Vs. AKJ Granites Pvt. Ltd. (301 ITR 298) (Raj.); 9. CIT Vs. G.P. International Ltd. (325 ITR 25) (P&H). The Ld.CIT(A) considering the submissions of the assessee and the evidences placed on record deleted the addition of Rs.2,19,91,020/- made by the AO. 8. Com…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. COASTAL PROJECTS PRIVATE LIMITED , HYDERABAD

In the result, the C.O. filed by the assessee is allowed in above terms

ITA 497/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Mar 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar

Section 143(3)Section 147Section 148Section 148(2)Section 153ASection 69

…following decisions in this context. [PB-Caselaws Vol.1- Pages 59 - 65] (i) Anita A.choksey- 411 ITR 207 (Bom) (ii) sagar Enterprises-257 ITR 335 (Guj) (iii) Mumtaz Haji Mohammed Memon- 408 ITR 268 (Guj) , PB - 59 - 65 (caselaws) (iv) Misra Preserves (P) Ltd -350 ITR 222 (All) (v) Fair Investment Ltd- 357 ITR 146 (Del) Further, the AO has not adverted to the dates of payment by Safeco Project (I)) Ltd. A portion of RS.7.65 Cr was received in FY 2009-10 and not the total amount. Thus, the reopening is on the mistaken facts. 7.3 The Appellant submits that there was no independent application of mind or enquiry by t…

UMESH SHETTY,MUMBAI vs. ITO 25 (1)(5), MUMBAI

In the result, this appeal by the assessee stands dismissed

ITA 6895/MUM/2019[2008-09]Status: DisposedITAT Mumbai09 Dec 2021AY 2008-09

Bench: Shri Shamim Yahya

Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 6895/Mum/2019 (Assessment Year 2008-09) Vs. ITO-25(1)(5) Umesh Shetty F.No.1301, Shree Sumukh Room No.229, 2nd Floor Heights, Anand Nagar, Kautilya Bhavan, BKC, Oshiwara, Jogishwari(W), Bandra(E) Mumbai-400 102 Mumbai-400 051 PAN : ALTPS6390M (Appellant) (Respondent) Assessee by None Department by Ms. Smita Verma Date of Hearing 12.10.2021 Date of Pronouncement 09 .12.2021 O R D E R Per Shri Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned Commissioner…

ACIT, CENTRAL CIRCLE-15, NEW DELHI vs. SUNSTAR INFRA DEVELOPERS PVT. LTD., NEW DELHI

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13