(a) CIT v. AIMIL Ltd.

310 ITR 508High Court#24420 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Judgments citing (a) CIT v. AIMIL Ltd.

Divya Bahlla, Noida vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

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

ITA 1733/DEL/2021[2018-2019]Status: DisposedITAT Delhi27 Apr 2022AY 2018-2019

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1733/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Divya Bahlla, Commissioner Of Income C-77, Sector-63, Vs. Tax (Appeals) Noida, Uttar Pradesh. National Faceless Appeal Centre, Delhi. Pan No. Aaupb9185D अपीलाथ" Appellant ""यथ"/Respondent

Section 143(1)Section 36Section 36(1)(va)Section 43B

…He supported the orders of the Ld. CIT(Appeals). 4. Heard the Ld. DR and perused the orders of the authorities below. I find that the issue in appeal is squarely covered by the decision of the Jurisdictional High Court in the case of CIT vs. AIMIL Limited 310 ITR 508. 5. Further I also observe that recently this Tribunal in a batch of appeals in the cases of Raj Kumar Vs. ITO CPC Bangaluru in ITA. No. 1392/Del/2021 and other appeals by order dated 28.02.2022 considering various decisions rendered by various High Courts and the Tribunals held that the amendment brought in by Finance Act, 2021 is effective f…

Siddhi Enterprises, Delhi vs. ITO, Ward-44(1), New Delhi

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

ITA 913/DEL/2021[2019-20]Status: DisposedITAT Delhi31 Mar 2022AY 2019-20

Bench: Shri Challa Nagendra Prasad, S.M.C. (Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 912 & 913/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 & 2019-20 M/S. Siddhi Enterprises, Income Tax Officer, C–5, Lawrence Road बनाम Ward : 44 (1), Industrial Area, Vs. New Delhi. New Delhi – 110 035. Pan No. Aawfs2986H अपीलाथ"/Appellant ""यथ"/Respondent

For Respondent: Shri Farhat Khan, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…of filing of return of income and since the amendment is not applicable for the assessment year under consideration, the same cannot be disallowed. The ld. Counsel placed reliance on the following decision in support of his submission: (a) CIT Vs. AIMIL Ltd. 310 ITR 508 (Del.); (b) Amandeep Singh Khurana (ITA. No. 1822/Del/2020 dated 27.10.2021) (c) M/s. Aroon Facilitation Management Services Pvt. Ltd. (ITA. No. 1824/Del/2020 dated 13.10.2021); (d) DCIT Vs. Dee Development Engineers Ltd. (ITA. No. 4959/Del/2016 dated 8.04.2021); (e) Gopalkrishna Aswini Kumar Vs. ADIT (ITA. No. 359/Bang./2021 dated 13.10.2021)…

Siddhi Enterprises, Delhi vs. ITO, Ward-44(1), New Delhi

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

ITA 912/DEL/2021[2018-19]Status: DisposedITAT Delhi31 Mar 2022AY 2018-19

Bench: Shri Challa Nagendra Prasad, S.M.C. (Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 912 & 913/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 & 2019-20 M/S. Siddhi Enterprises, Income Tax Officer, C–5, Lawrence Road बनाम Ward : 44 (1), Industrial Area, Vs. New Delhi. New Delhi – 110 035. Pan No. Aawfs2986H अपीलाथ"/Appellant ""यथ"/Respondent

For Respondent: Shri Farhat Khan, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…of filing of return of income and since the amendment is not applicable for the assessment year under consideration, the same cannot be disallowed. The ld. Counsel placed reliance on the following decision in support of his submission: (a) CIT Vs. AIMIL Ltd. 310 ITR 508 (Del.); (b) Amandeep Singh Khurana (ITA. No. 1822/Del/2020 dated 27.10.2021) (c) M/s. Aroon Facilitation Management Services Pvt. Ltd. (ITA. No. 1824/Del/2020 dated 13.10.2021); (d) DCIT Vs. Dee Development Engineers Ltd. (ITA. No. 4959/Del/2016 dated 8.04.2021); (e) Gopalkrishna Aswini Kumar Vs. ADIT (ITA. No. 359/Bang./2021 dated 13.10.2021)…

(a) CIT v. AIMIL Ltd. (310 ITR 508) — Cited in 3 Judgments | BharatTax