44 (Del) 6. PCIT v. Hitech Residency P Ltd.

96 Taxmann.com 402High Court2018#3229 most cited

What is 44 (Del) 6. PCIT v. Hitech Residency P Ltd. authority for?

An addition under section 68 cannot be sustained if the assessee has produced documents like PAN, confirmation, and bank statements to establish the identity, creditworthiness, and genuineness of a loan creditor.

37

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

Also referred to as

PCIT v. Hitech Residency P Ltd · section 68 · addition under section 68 · unexplained cash credit · identity of creditor · creditworthiness of creditor · genuineness of transaction · bank statements · PAN · confirmation

Also reported as

257 Taxmann 390

Sections most often in play

Section 68Section 147Section 148Section 142(1)Section 143(3)Section 250Section 132Section 153C

Issues it is cited on

section 44afjewellery found during searchsection 262source of sourceshell companysummons under section 131unexplained jewellerypaper companytrade creditorsaccumulated profitsaddition under section 68section 131(1a)

Judgments citing 44 (Del) 6. PCIT v. Hitech Residency P Ltd.

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Pine Tree Consultants P.Ltd., Mumbai vs. Dy CIT Circle - 3(2)(2), Mumbai

In the result, the three appeals filed by the assessee are allowed

ITA 1695/MUM/2020[2014-15]Status: DisposedITAT Mumbai21 Dec 2022AY 2014-15

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleita No.1696/Mum/2020 (A.Y: 2013-14) Pine Tree Consultants Vs. Dcit, Circle – 3(2)(2) Pvt Ltd, No.104, Raheja Aayakar Bhavan, Centre, 1St Floor, Mk Road, Free Press Journal Mumbai -400020. Marg, Nariman Point, Mumbai -400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcp8816F Appellant .. Respondent Appellant By : Mr.Neelkanth Khandelwal.Ar Respondent By : Ms.Deepika Arora.Dr Date Of Hearing 23.11.2022 Date Of Pronouncement 22.12.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Three Appeals Filed By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax(Cit(A))-8 Mumbai Passed Under Sec250 Of The Act

For Appellant: Mr.Neelkanth Khandelwal.ARFor Respondent: Ms.Deepika Arora.DR
Section 133(6)Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.1696/Mum/2020 (A.Y: 2013-14) Pine Tree Consultants Vs. DCIT, Circle – 3(2)(2) Pvt Ltd, No.104, Raheja Aayakar Bhavan, Centre, 1st Floor, MK Road, Free Press Journal Mumbai -400020. Marg, Nariman Point, Mumbai -400 021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCP8816F Appellant .. Respondent Appellant by : Mr.Neelkanth Khandelwal.AR Respondent by : Ms.Deepika Arora.DR Date of Hearing 23.11.2022 Date of Pronouncement 22.12.2022 आदेश / O R D E R PER PAVAN KUMAR GADA…

C Vamsi Krishna, Hyderabad vs. Dy.Commissioner of Income Tax, Central Circle-2, Hyderabad

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 528/HYD/2020[2010-11]Status: DisposedITAT Hyderabad15 Nov 2022AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2010-11 C.Vamsi Krishna V Dcit,Cc-2 Flat No.-401 S. Aaykar Bhawan Rohiwal Windsor Basheerbagh Apartment, Hill Fort Road Hyderabad-500 04 Saifabad Hyderabad-500 004

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri M. Satish,CIT-DR
Section 153CSection 1S

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2010-11 C.Vamsi Krishna V DCIT,CC-2 Flat No.-401 s. Aaykar Bhawan Rohiwal Windsor Basheerbagh Apartment, Hill fort Road Hyderabad-500 04 Saifabad Hyderabad-500 004 PAN : AHPPC3352D (Appellant) (Respondent) Assessee by: Shri P.Murali Mohan Rao, CA Revenue by: Shri M. Satish,CIT-DR Date of hearing: 13.09.2022 Date of pronouncement: 16.11.2022 O R D E R Per Shri Rama Kanta Panda, A.M. This appeal filed by the assessee is directed against the…

Jagruti Hitesh Mehta, Mumbai vs. ITO 25(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 67/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 May 2022AY 2014-15

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Jagruti Hitesh Mehta, Mumbai vs. ITO 25(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 66/MUM/2022[2013-14`]Status: DisposedITAT Mumbai30 May 2022

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Jagruti Hitesh Mehta, Mumbai vs. ITO 25(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 65/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 May 2022AY 2012-13

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Jagruti Hitesh Mehta, Mumbai vs. Income Tax Officer 25(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 64/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 May 2022AY 2011-12

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Sejal Jewellers Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.435/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V UG-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, s. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQCS 8686 P (Appellant ) (Respondent) Assessee by :Shri Rasesh Shah, CA Respondent by :Shri H.P. Meena– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 28/02/2022 आदेश / O R D E R PER DR…

Vijay Steel Corporation P.Ltd, Mumbai vs. DCIT 13 (3)(2), Mumbai

In the result, the assessee appeal

ITA 6928/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Jan 2022AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadale & M/S. Vijay Steel Vs. Dcit 13(3)2 Corporation Pvt Ltd Mumbai.-400020 2 Sabhapati Bhavan, 19 Meena Baugh, Santacruz (West) Mumbai-400054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacv3517E Appellant .. Respondent Appellant By : Mr.Vivek Jain. Ar Respondent By : Mr.Hoshang B Irani. Dr Date Of Hearing 17.12.2021 Date Of Pronouncement 27.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Mr.Vivek Jain. ARFor Respondent: Mr.Hoshang B Irani. DR
Section 133(6)Section 143(2)Section 143(3)Section 271(1)(c)Section 40A(2)(b)Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & M/s. Vijay Steel Vs. DCIT 13(3)2 Corporation Pvt Ltd Mumbai.-400020 2 Sabhapati Bhavan, 19 Meena Baugh, Santacruz (West) Mumbai-400054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACV3517E Appellant .. Respondent Appellant by : Mr.Vivek Jain. AR Respondent by : Mr.Hoshang B Irani. DR Date of Hearing 17.12.2021 Date of Pronouncement 27.01.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These are the appeals filed by the assessee against the separate orders of the…

Bramhani Industries Limited, Jammalamadugu, Kadapa vs. DCIT, Circle-1(3), Hyderabad

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SRI CHANDRA MOHAN GARG, JUDICIAL MEMBER A.Y. 2010-11 Bramhani Industries Limited, VS. DCIT, Jammalamadugu. Circle-1(3), PAN: AADCB 1666 M Hyderabad. (Appellant) (Respondent) AY: 2010-11 DCIT, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. PAN: AADCB 1666 M (Appellant) (Respondent) Assessee by Sri Gowtham Jain Revenue by Sri K.V. Aravind, Sr. Standing Counsel for DR Date of hearing: 12/10/2021 Date of pronouncement: 06/01/2022 ORDER PER A. MO…

DCIT, Circle-1(2), Hyderabad vs. Bramhani Industries Limited, Jammalamadugu, Ysr Dist.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SRI CHANDRA MOHAN GARG, JUDICIAL MEMBER A.Y. 2010-11 Bramhani Industries Limited, VS. DCIT, Jammalamadugu. Circle-1(3), PAN: AADCB 1666 M Hyderabad. (Appellant) (Respondent) AY: 2010-11 DCIT, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. PAN: AADCB 1666 M (Appellant) (Respondent) Assessee by Sri Gowtham Jain Revenue by Sri K.V. Aravind, Sr. Standing Counsel for DR Date of hearing: 12/10/2021 Date of pronouncement: 06/01/2022 ORDER PER A. MO…

DCIT, New Delhi vs. M/S. Jaguar Buildcon Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 284/DEL/2015[2012-13]Status: DisposedITAT Delhi31 Aug 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…

DCIT, New Delhi vs. M/S. Jaguar Buildcon Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 283/DEL/2015[2011-12]Status: DisposedITAT Delhi31 Aug 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…

DCIT- 10 (3)(1), Mumbai vs. Opera Infra Projects Pvt. Ltd., Mumbai

In the result, Revenue’s appeal is allowed for statistical purposes

ITA 5606/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Jun 2021AY 2010-11
Section 143(1)Section 143(2)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri Shamim Yahya (AM) & Shri C.N. Prasad (JM) I.T.A. No. 5606/Mum/2018 (Assessment Year 2010-11) Vs. M/s. Opera Infra DCIT-10(3)(1) Room No. 212 Projects Pvt. Ltd. Aayakar Bhavan 602, Vardhaman M.K. Road Apartment, 60 Mumbai-400 020. Hanuman Road Vile Parle East Mumbai-400 057. PAN : AACCP1304P (Appellant) (Respondent) Assessee by Shri R.B. Popat Department by Ms. Shreekala Pardeshi Date of Hearing 15.04.2021 Date of Pronouncement 22.06.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) date…

M/S Swargamrut Dairy Prv Ltd, Mumbai vs. DCIT 11 (2)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 6839/MUM/2019[2009-10]Status: DisposedITAT Mumbai15 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Swargamrut Dairy Pvt. Ltd., V. Dcit – 11(2)(2) 113, 1St Chamber Income Tax Office, Churchgate Maker Chamber-V Mumbai - 400020 Nariman Point – 400021 Pan: Aalcs3714R (Appellant) (Respondent) Assessee By : Shri Vishnu Agarwal Department By : Shri Vijaykumar Menon Date Of Hearing : 18.03.2021 Date Of Pronouncement : 15.06.2021

For Appellant: Shri Vishnu AgarwalFor Respondent: Shri Vijaykumar Menon
Section 143Section 143(1)Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER M/s. Swargamrut Dairy Pvt. Ltd., v. DCIT – 11(2)(2) 113, 1st chamber Income Tax Office, Churchgate Maker Chamber-V Mumbai - 400020 Nariman Point – 400021 PAN: AALCS3714R (Appellant) (Respondent) Assessee by : Shri Vishnu Agarwal Department by : Shri Vijaykumar Menon Date of Hearing : 18.03.2021 Date of Pronouncement : 15.06.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of Learned Commissioner of Incom…

R.D. Foundation, Ghaziabad vs. ITO (Exemption), Ward, Ghaziabad

In the result, the appeal filed by the assessee is partly

ITA 7877/DEL/2018[2010-11]Status: DisposedITAT Delhi05 Feb 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

For Appellant: DR. RAKESH GUPTA, ADV. & SHFor Respondent: SH. SUNRENDER PAL, SR. DR
Section 10Section 11Section 11(1)(d)Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 R.D. FOUNDATION, VS. ITO, WARD (EXEMPTION) C/O RRA TAXINDIA, GHAZIABAD D-28, SOUTH EXTENSION CGO COMPLEX-I, PART-I, NEW DELHI – 49 HAPUR ROAD, (PAN: AABTR3819D) GHAZIABAD (APPELLANT) (RESPONDENT) Assessee by : DR. RAKESH GUPTA, ADV. & SH. SHUBHAM SOBIT, ADV. Department by : SH. SUNRENDER PAL, SR. DR. ORDER PER H.S. SIDHU, JM This appeal has been filed by the Assessee against the order dated 24.10.2018 of the Ld. CIT(A), Ghaziabad relating…

M/S Kamal Rayon Pvt. Ltd., Surat vs. ITO, Ward 1(1)(3), Surat

In the result, appeal of the assessee is allowed

ITA 161/SRT/2018[2012-13]Status: DisposedITAT Surat03 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meena

Section 131Section 143(3)Section 68

…M/s. Kamal Rayon Pvt. Ltd. Vs. ITO, Ward.1(1)(3)/SRT/I.T.A. No. 161/SRT/2018/A.Y.12-13 Page 1 of 24 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "या"यक सद"य तथा "ी ओ.पी.मीना, , , , लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.161/SRT/2018 िनधा"रण वष"/Assessment Year : 2012-13 M/s. Kamal Rayon Private Vs. The Income-tax Officer, Limited, Ward-1(1) (3), Surat. 1003, New Sardar Traders Market, Sahara Darwaja, Surat-395010 [PAN: AAMCS 3194 G] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओ…