What is 458, 220 Taxman 165). (iv). CIT v. Frostair Pvt. Ltd. ( authority for?

When an assessee company receives share capital and premium, the onus is on the company to establish the identity, capacity, creditworthiness, and genuineness of the transaction. If this is not established, additions under section 68 of the Income Tax Act are sustainable.

458, 220 Taxman 165). (iv). CIT v. Frostair Pvt. Ltd. ( (210 Taxmann 221)

Q: How many judgments cite 458, 220 Taxman 165). (iv). CIT v. Frostair Pvt. Ltd. (?

34 judgments on BharatTax cite 458, 220 Taxman 165). (iv). CIT v. Frostair Pvt. Ltd. ( (210 Taxmann 221), spanning 2017 to 2023.

ACIT, CC- 30, NEW DELHI vs. J H JEWELLERS LLP, NEW DELHI

In the result, the appeal of Revenue is dismissed

ITA 809/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Oct 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & M.Balaganeshassessment Year: 2016-17 The Dcit, Central Circle-30, New Delhi M/S. J H Jewellers Llp, 13, Sunder Nagar Market, Kasturba Vs. Nagar, South East, Delhi 110003 Pan Aacfj 3285 G (Appellant) (Respondent) For Revenue: Shri Waseem Arshad, Cit(Dr) For Assessee: Shri U.N Marwah, Ca Shri Parveen Goel, Adv. Date Of Hearing : 23.08.2023 Date Of Pronouncement : 13.10.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Cit(A)-30, New Delhi Dated 25.03.2021 For A.Y. 2016-17. 2. The Grounds Have Been Raised By The Revenue Are As Follows:- 1. The Cit(A) Has Erred In Law & On The Facts In Deleting The Rs.11,24,76,000/- Additions Of Rs. 32,50,00,000/- Made U/S 68 Of The It Act 1961. 2. The Cit(A) Has Erred In Law & On The Facts Of The Case Considering That As Per The Balance Sheet Of These Companies As On 31.03.2016, The Said Fund Were Available In The Balance Sheet Of All The Four Companies Under The Head "Cash & Cash Equivalents" As On 31.03.2015 Which Are Now Reflected In Current Investment In I.E. Investment As Capital In The Appellant Firm As On31.03.2016. Further, Relying On The Submission Of The Assessee That The Said Four Companies Introduced Funds In The Ay 2008-09, The Case Of Maharaja Tie Up, Dynamic Enclave & Shivshakti Commercial Pt Ltd Were Assessed W/S 147 Of The Act For A.Y. 2008-09 Accepting The Share Capital/Share Premium.

For Appellant: Shri U.N Marwah, CAFor Respondent: Shri Waseem Arshad, CIT(DR)

Section 68

…ied by the ld. CIT(DR) in the cases of PCIT vs. NRA Iron & Steel P Ltd. (supra) and the judgments of Hon’ble High Court of Delhi in the case of CIT vs Nipun Builders & Developers P Ltd. 350 ITR 407 (Del) and in the case of CIT vs Frostair (P) Ltd. reported as 210 Taxmann 221 (Del), we respectfully note that all the said 29 preposition pertains to the controversy wherein assessee company received share capital and premium contribution which was disputed by the tax authorities and Assessing Officer made addition u/s. 68 of the Act and the courts rendered judgments in the favour of Revenue by observing that since th…

GOLD FINCH JEWELLERY LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

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

ITA 273/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022

Section 131Section 133Section 143(2)Section 143(3)Section 148

…d genuineness of the transaction has to be established by the appellant. 2.7 The A.O. in para.3.6 has relied upon various judicial pronouncements which are as under: i. CIT v. N.R. Portfolio Pvt. Ltd. (Delhi High Court) [2012] ii. CIT v. Frostair Pvt. Ltd. (210 Taxmann 221) (Delhi High Court) [2012] iii. Vaibhav Cotton Pvt. Ltd v. ITO (139 ITD 264) (ITAT- Indore) [ 2012] iv. Smt. Suman Gupta v. ITO (138 ITD 153) (ITAT-Agra) [2012] v. Agarwal Coal Corporation Pvt. Ltd. v. CIT (135 ITD 270) (ITAT- Indore) [2011] ITA Nos. 1074/Ahd/2016 & 273/Ahd/2017 [Gold Finch Jewellery Ltd.] A.Ys. 2006-07 & 2010-11 - 31 - vi.…

GOLD FINCH JEWELLERY LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

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

ITA 1074/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2006-07

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022

Section 131Section 133Section 143(2)Section 143(3)Section 148

…d genuineness of the transaction has to be established by the appellant. 2.7 The A.O. in para.3.6 has relied upon various judicial pronouncements which are as under: i. CIT v. N.R. Portfolio Pvt. Ltd. (Delhi High Court) [2012] ii. CIT v. Frostair Pvt. Ltd. (210 Taxmann 221) (Delhi High Court) [2012] iii. Vaibhav Cotton Pvt. Ltd v. ITO (139 ITD 264) (ITAT- Indore) [ 2012] iv. Smt. Suman Gupta v. ITO (138 ITD 153) (ITAT-Agra) [2012] v. Agarwal Coal Corporation Pvt. Ltd. v. CIT (135 ITD 270) (ITAT- Indore) [2011] ITA Nos. 1074/Ahd/2016 & 273/Ahd/2017 [Gold Finch Jewellery Ltd.] A.Ys. 2006-07 & 2010-11 - 31 - vi.…

MAHENDRA H. SHAH ,MUMBAI vs. ITO - WARD- 4 (1)(3), MUMBAI

ITA 6892/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon’Bleshri Mahendra H. Shah V. Income Tax Officer – 4(1)(3) 6Th Floor, Aayakar Bhavan C/O. The Presscopper Industries M.K. Road, Mumbai - 400020 175, Kika Street Mumbai – 400004 Pan: Aafps0929R (Appellant) (Respondent)

For Appellant: Vimal PunmiyaFor Respondent: Smita Verma

Section 132(4)Section 133(4)Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON’BLE JUDICIAL MEMBER Shri Mahendra H. Shah v. Income Tax Officer – 4(1)(3) 6th Floor, Aayakar Bhavan C/o. The Presscopper Industries M.K. Road, Mumbai - 400020 175, Kika Street Mumbai – 400004 PAN: AAFPS0929R (Appellant) (Respondent) Assessee by : Vimal Punmiya Department by : Smita Verma Date of hearing : 29.07.2021 Date of pronouncement : 27.09.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–2, Mumbai [hereinafter…

DCIT, NEW DELHI vs. M/S. TECHNICO INDUSTRIES PVT. LTD., NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 5204/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Mar 2021AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Dcit, Vs Technico Industries Pvt. Ltd., Circle-25(1), 103, Pratap Bhawan, Cr Building, Ip Estate, Bahadur Shah Zafar Marg, New Delhi. Near Indian Express Building, New Delhi. Pan: Aaact4445P (Appellant) (Respondent) Assessee By : Shri Aditya Kumar, Ca & Shri Ashwani Kumar, Ca Revenue By : Mrs Aashna Paul, Cit-Dr Date Of Hearing : 17.12.2020 Date Of Pronouncement : 09.03.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against Order Dated 31St March, 2015 Of The Cit(A)-9, New Delhi Relating To Assessment Year 2011-12. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing Of Sheet Metal Components & Tools & Dies. It Filed Its Return Of Income On 29Th September, 2011 Declaring ‘Nil’ Income. The Said Return Was Revised On 14Th September, 2012 Declaring A Loss Of Rs.3,61,68,075/-. During The Course Of Assessment Proceedings, The Ao, On Perusal Of The Balance Sheet Filed By The Assessee, Noted That The Assessee Company Has Issued 14,72,000 Equity Shares At A Premium Of Rs.115. From The Various Details Furnished By The Assessee, The Ao Noted That The Assessee Has Issued Shares To The Following Persons/Parties:-

For Appellant: Shri Aditya Kumar, CA &For Respondent: Mrs Aashna Paul, CIT-DR

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Vs Technico Industries Pvt. Ltd., Circle-25(1), 103, Pratap Bhawan, CR Building, IP Estate, Bahadur Shah Zafar Marg, New Delhi. Near Indian Express Building, New Delhi. PAN: AAACT4445P (Appellant) (Respondent) Assessee by : Shri Aditya Kumar, CA & Shri Ashwani Kumar, CA Revenue by : Mrs Aashna Paul, CIT-DR Date of Hearing : 17.12.2020 Date of Pronouncement : 09.03.2020 ORDER PER R.K. PANDA, AM: This appeal fil…

NIMBUS (INDIA) LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals filed by the assessee are partly allowed

ITA 930/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Feb 2020AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.929 & 930/Del/2019 Assessment Years : 2013-14 & 2014-15 Nimbus (India) Ltd., Vs DCIT, C/o RRA TAXINDIA, Central Circle, D-28, South Extension, Part I, Noida. New Delhi. PAN : AABCN6610K (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri R.P. Basi, CA Revenue by : Smt. Parmita M. Biswas, CIT, DR Date of Hearing : 09.12.2019 Date of Pronouncement : 10.02.2020 ORDER PER R.K. PANDA, AM:- The above two ap…

NIMBUS (INDIA) LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals filed by the assessee are partly allowed

ITA 929/DEL/2019[2013-14]Status: DisposedITAT Delhi10 Feb 2020AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.929 & 930/Del/2019 Assessment Years : 2013-14 & 2014-15 Nimbus (India) Ltd., Vs DCIT, C/o RRA TAXINDIA, Central Circle, D-28, South Extension, Part I, Noida. New Delhi. PAN : AABCN6610K (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri R.P. Basi, CA Revenue by : Smt. Parmita M. Biswas, CIT, DR Date of Hearing : 09.12.2019 Date of Pronouncement : 10.02.2020 ORDER PER R.K. PANDA, AM:- The above two ap…

MARUDHARA MARKETING PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

ITA 890/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Oct 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR

Section 132Section 143Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.890/Del./2019 (Assessment Year : 2014-15) M/s. Marudhara Marketing Pvt. Ltd., vs. ACIT, C/o Ravi Gupta, Advocate, Central Circle 30, E – 6A, Kailash Colony, New Delhi. New Delhi – 110 048. (PAN : AAACM8162G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Yadav, Advocate REVENUE BY : Shri J.K. Mishra, CIT DR Date of Hearing : 04.09.2019 Date of Order : 21.10.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Marudhara Marketing Pvt. Lt…

SINGHAL SUNRISE STEELS PVT. LTD.,GHAZIABAD vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 3103/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2019AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3103/Del/2015 : Asstt. Year : 2010-11 Singhal Sunrise Steels Pvt. Ltd., Vs Income Tax Officer, 241, Loha Mandi, Ward-2(3), Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Aajcs7938P Assessee By : Sh. M. S. Sekhon, Ca Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 18.09.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. M. S. Sekhon, CAFor Respondent: Sh. N. K. Bansal, Sr. DR

Section 131Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3103/Del/2015 : Asstt. Year : 2010-11 Singhal Sunrise Steels Pvt. Ltd., Vs Income Tax Officer, 241, Loha Mandi, Ward-2(3), Ghaziabad Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AAJCS7938P Assessee by : Sh. M. S. Sekhon, CA Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 21.08.2019 Date of Pronouncement: 18.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(A), Muzaffar…

DCIT, NEW DELHI vs. M/S. SENORITA ENTERPRISES PVT. LTD., NEW DELHI

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

ITO, NEW DELHI vs. M/S OPTIMA WEBTECH PVT. LTD,, NEW DELHI

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 5457/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Jun 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Income Tax Officer, Vs. M/S. Optima Webtech Pvt. Ward-13(4), New Delhi Ltd., 3775/3, Kanahiya Nagar, Tri Nagar, New Delhi Pan :Aaaco7509F (Appellant) (Respondent) Appellant By Shri P.C. Gupta, Sr.Dr Respondent By None

Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 Income Tax Officer, Vs. M/s. Optima Webtech Pvt. Ward-13(4), New Delhi Ltd., 3775/3, Kanahiya Nagar, Tri Nagar, New Delhi PAN :AAACO7509F (Appellant) (Respondent) Appellant by Shri P.C. Gupta, Sr.DR Respondent by None Date of hearing 27.05.2019 Date of pronouncement 10.06.2019 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 22/06/2012 passed by the Ld. Commissioner of Income-tax (Appeals)-XVI, New Delhi [in s…

INCOME TAX OFFICER WARD-2(2), MUMBAI vs. SPAN VENTURE, MUMBAI

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

ITA 4446/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Apr 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Rashmikanat C. Modi, A.RFor Respondent: Shri Arun Kumar Singh, D.R

Section 132Section 133(6)Section 143(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Income Tax Officer, M/s. Span Venture, Ward-2(2), 1st Floor, Span Duplex, Room No.B/26, Opp. Maxus Mall, 6th Floor, Vs. Bhayander West, Ashar IT Park, PAN: ABVFS 7153A B-Wing, Wagle Indl. Estate, Thane (W) – 400 604 (Appellant) (Respondent) Assessment Year: 2012-13 Income Tax Officer, M/s. Span Realtors, Ward-2(2), B-001-002, Room No.B/26, Gopal Darshan Indralok 6th Floor, Vs. Phase-II, Ashar IT Park, Bhayander East, B-Wing, Wagle Indl. PAN…

M/S. ONE CITY PROMOTERS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 2036/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Apr 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11 M/S. One City Promoters Pvt. Vs. Income Tax Officer, Ltd., Ward-13(4), New Delhi D-2, Kalindi Colony, New Delhi Pan :Aaaco0322J (Appellant) (Respondent) Appellant By Shri Jitender Chaurisa, Company Secretary Respondent By Smt. Rinku Singh, Sr. Dr

Section 131Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “E”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. One City Promoters Pvt. Vs. Income Tax Officer, Ltd., Ward-13(4), New Delhi D-2, Kalindi Colony, New Delhi PAN :AAACO0322J (Appellant) (Respondent) Appellant by Shri Jitender Chaurisa, Company Secretary Respondent by Smt. Rinku Singh, Sr. DR Date of hearing 18.03.2019 Date of pronouncement 12.04.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 27/01/2015 passed by the Ld. Commissioner of Income-…

M/S. ASIAN COLOUR COATED ISPAT LTD.,,NEW DELHI vs. DCIT, FARIDABAD

In the result, ground nos

ITA 2841/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR

Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

M/S. ASIAN COLOUR COATED ISPAT LTD.,,NEW DELHI vs. DCIT, FARIDABAD

In the result, ground nos

ITA 2840/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR

Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

ACCIL CORPORATION P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-29, NEW DELHI

In the result the appeal of the assessee deserves to be allowed for statistical purposes

ITA 6319/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2019AY 2012-13

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 153A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 6319 to 6321 & 6206/Del/2018 Assessment Years: 2012-13 to 2015-16 M/s. ACCIL Corporation P. Ltd., vs. ACIT, Central Circle-29 Plot No. 1, Sahkar Circle, Sardar New Delhi. Patel Marg, Bais Godam, Jaipur. PAN – AABCB 1885C (Appellant) (Respondent) ITA Nos. 6207 to 6208 and 6317 to 6318/Del/2018 Assessment Years: 2013-14 to 2016-17 M/s. ACCIL Auto Steels Pvt. Ltd., 405, vs. ACIT, Central Circle-29 Nirmal Tower, 26, Barakhambha New Delhi. Road, Connaught Plac…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4875/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4874/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Feb 2019AY 2009-10

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4873/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Feb 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

SH. LOK NATH NARANG, PROP,NEW DELHI vs. ITO, GURGAON

ITA 6708/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Jan 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamblelok Nath Narang, Prop. Vs Ito C/O. M/S. Rra Tax India, Ward-2(1) D-28, South Extension, Part-I Gurgaon New Delhi Pan : Adrpn8014H

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 234ASection 41(1)Section 68

…ITA no. 6708/Del/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Lok Nath Narang, Prop. Vs ITO C/o. M/s. RRA Tax India, Ward-2(1) D-28, South Extension, Part-I Gurgaon New Delhi PAN : ADRPN8014H (APPELLANT) (RESPONDENT) Appellant by Sh. Rakesh Gupta, Adv., Sh. Rohit Gupta, Adv. Respondent by Smt. Naina Soin Kapil, Sr. DR Date of Hearing 02.01.2019 Date of Pronouncement 03.01.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 03.11.2014 passed by CIT(A)-II, Faridabad by…

458, 220 Taxman 165). (iv). CIT v. Frostair Pvt. Ltd. (

What is 458, 220 Taxman 165). (iv). CIT v. Frostair Pvt. Ltd. ( authority for?

Also referred to as

Judgments citing 458, 220 Taxman 165). (iv). CIT v. Frostair Pvt. Ltd. (

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