Bses Rajdhani Power Ltd., New Delhi vs. ACIT, New Delhi
The appeal is partly allowed
ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06
Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)
Section 154
…72 ITR 612 (SC) - Aluminium Corpn. of India Ltd. vs. CIT: 86 ITR 11 (SC ) - CIT vs. United Hotels Ltd.: 177 Taxman 417 (Delhi) - CIT vs S. Krishna Rao : 76 ITR 664 (AP) - CIT v. Udaipur Distillery Co. Ltd: 316 ITR 426 (Raj. HC) - ACIT vs. Doon Valley Motors: 10 SOT 525 (Del Tr.) - Hero Motor Corp Ltd. vs. ACIT: 156 TTJ 139 (Del. Tri.) 36.20 Without prejudice to the above, the Learned AR further submitted, that even if it is assumed without admitting that the energy meters were purchased by the assessee at higher prices, even then the said issue would only remain academic, since ultimately tax has been paid by RE…
