What is (a) CIT v. Genesis Commet (P) Ltd. authority for?

An Assessing Officer, when disbelieving an assessee's explanation, must issue summons to the relevant parties for independent verification. No adverse inference can be drawn against the assessee without such an inquiry.

How many judgments cite (a) CIT v. Genesis Commet (P) Ltd.?

48 judgments on BharatTax cite (a) CIT v. Genesis Commet (P) Ltd. (163 Taxmann 482), spanning 2011 to 2026.

Which sections of the Income Tax Act does (a) CIT v. Genesis Commet (P) Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 131, Section 142(1), Section 143(2), Section 35(2AB), Section 37(1).

(a) CIT v. Genesis Commet (P) Ltd. (163 Taxmann 482)

Sh. Devendra Dutt Pant, Haridwar vs. DCIT, Uttarkahand

Appeal is partly allowed in above terms

ITA 149/DDN/2025[2106-2017]Status: DisposedITAT Dehradun14 Jan 2026AY 2106-2017

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR

Section 133(6)Section 143(3)Section 54BSection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 149/DDN/2025 : Asstt. Year: 2016-17 Sh. Devendra Dutt Pant, Vs DCIT, Pant Niwas, Sapt Sarovar Road, Circle-1(3)(1), Malhotra Farm House, Haridwar, Uttarakhand-249401 Uttarakhand-249401 (APPELLANT) (RESPONDENT) PAN No. ASOPP3608B Assessee by : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s…

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

Subros Limited, Delhi vs. DCIT Circle 22(2), Delhi

In the result, the appeal being ITA No

ITA 3579/DEL/2023[2020-21]Status: DisposedITAT Delhi09 Oct 2024AY 2020-21

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms. Kirti Sankratyayan, Sr. DR

Section 115JSection 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3577/Del/2023 (Assessment Year : 2016-17) ITA No. 3579/Del/2023 (Assessment Year : 2020-21) Subros Limited, vs. Addl.CIT, Range 24, LGF, World Trade Centre, New Delhi. Barakhamba Lane, Connaught Place, New Delhi – 110 001. (PAN : AABCS3910P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Agarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Shri Uma Shankar, Advocate REVENUE BY : Ms. Kirti Sankratyayan, Sr. DR. Date of Hearing : 08.08.2024 Date of Order : 0…

Subros Limited, Delhi vs. DCIT Circle 24(2) New Delhi, Delhi

In the result, the appeal being ITA No

ITA 3578/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Oct 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms. Kirti Sankratyayan, Sr. DR

Section 115JSection 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3577/Del/2023 (Assessment Year : 2016-17) ITA No. 3579/Del/2023 (Assessment Year : 2020-21) Subros Limited, vs. Addl.CIT, Range 24, LGF, World Trade Centre, New Delhi. Barakhamba Lane, Connaught Place, New Delhi – 110 001. (PAN : AABCS3910P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Agarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Shri Uma Shankar, Advocate REVENUE BY : Ms. Kirti Sankratyayan, Sr. DR. Date of Hearing : 08.08.2024 Date of Order : 0…

Subros Limited, Delhi vs. JCIT Range 24 New Delhi, Delhi

In the result, the appeal being ITA No

ITA 3577/DEL/2023[2016-17]Status: DisposedITAT Delhi09 Oct 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms. Kirti Sankratyayan, Sr. DR

Section 115JSection 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3577/Del/2023 (Assessment Year : 2016-17) ITA No. 3579/Del/2023 (Assessment Year : 2020-21) Subros Limited, vs. Addl.CIT, Range 24, LGF, World Trade Centre, New Delhi. Barakhamba Lane, Connaught Place, New Delhi – 110 001. (PAN : AABCS3910P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Agarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Shri Uma Shankar, Advocate REVENUE BY : Ms. Kirti Sankratyayan, Sr. DR. Date of Hearing : 08.08.2024 Date of Order : 0…

Subros Limited, Delhi vs. Addl CIT Rang 24 New Delhi, Delhi

In the result, the appeal being ITA No

ITA 3576/DEL/2023[2015-16]Status: DisposedITAT Delhi09 Oct 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms. Kirti Sankratyayan, Sr. DR

Section 115JSection 143(2)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3577/Del/2023 (Assessment Year : 2016-17) ITA No. 3579/Del/2023 (Assessment Year : 2020-21) Subros Limited, vs. Addl.CIT, Range 24, LGF, World Trade Centre, New Delhi. Barakhamba Lane, Connaught Place, New Delhi – 110 001. (PAN : AABCS3910P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Agarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Shri Uma Shankar, Advocate REVENUE BY : Ms. Kirti Sankratyayan, Sr. DR. Date of Hearing : 08.08.2024 Date of Order : 0…

Rewin Ceramics Pvt Ltd, New Delhi vs. ITO Ward - 21(3), New Delhi

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

ITA 4580/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jul 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER M/s Rewin Ceramic Pvt. Income Tax Officer Ltd. Ward-21(3) A-410, Ansal Chamber-I Vs. New Delhi Bhikaji Cama Place New Delhi PAN:AADCK5934F (Appellant) (Respondent) Assessee by Shri Salil Agarwal, Adv. , Shri Shailesh Gupta, CA & Sh. Madhur Agarwal, Adv. Respondent by Shri Vivek Vardhan, Sr. DR Date of Hearing 21/05/2024 Date of Pronouncement 18/07/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of L…

DCIT, Central Circle- 15, New Delhi vs. Brahamputra Infrastructure Ltd., New Delhi

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahmaputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

I.T.O. - 23(1)(5), Mumbai vs. Grace Development Associates, Mumbai

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

ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR

Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO – 23(1)(5) Vs. M/s Grace Development Room.No.113,1st floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1st Floor, 150 Mumbai – 400 007 Pali Road, Nr. HDFC Bank, Bandra (W), Mumbai – 400050. PAN/GIR No. : AAHFG5648M Appellant .. Respondent Appellant by : Ms.Neeraja Sarma.DR Respondent by : Mr.Devendra Jain.AR Date of Hearing 09.02.2023 Date of Pronouncement 16.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appea…

Willow Estates Pvt. Ltd, New Delhi vs. ITO Ward-27(3), New Delhi

In the result, this appeal is treated as partly allowed

ITA 2325/DEL/2019[2012-13]Status: DisposedITAT Delhi21 Mar 2023AY 2012-13

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M/s Willow Estates (P) Income Tax Officer Ltd. Ward-27(3) FF-08, Pearls Omaxe Vs. New Delhi Netaji Subhash Place Pitampura, New Delhi- 110 034 PAN-AAACW 5607J (Appellant) (Respondent) Appellant by Mr. Goutam Jain, Advocate Respondent by Mr. Shyam Manihar, Senior Departmental Representative (“Sr. DR”, for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals…

M/S. Rajasthan Patrika Pvt. Ltd., Jaipur vs. ACIT, Circle-6, Jaipur

In the results ground no

ITA 232/JPR/2020[2008-09]Status: DisposedITAT Jaipur22 Nov 2022AY 2008-09

For Appellant: Sh. Manish Agarwal, C.AFor Respondent: Sh. A. S. Nehara, Addl. CIT

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 230 to 232/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2005-06, 2006-07 & 2008-09 cuke M/s Rajasthan Patrika Private The Asstt. Commissioner of Vs. Limited Income Tax, Circle-06, Jaipur JLN Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR 7856 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 510/JP/2019 fu/kZ…

M/S. Rajasthan Patrika Pvt. Ltd., Jaipur vs. ACIT, Circle-6, Jaipur

In the results ground no

ITA 231/JPR/2020[2006-07]Status: DisposedITAT Jaipur22 Nov 2022AY 2006-07

For Appellant: Sh. Manish Agarwal, C.AFor Respondent: Sh. A. S. Nehara, Addl. CIT

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 230 to 232/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2005-06, 2006-07 & 2008-09 cuke M/s Rajasthan Patrika Private The Asstt. Commissioner of Vs. Limited Income Tax, Circle-06, Jaipur JLN Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR 7856 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 510/JP/2019 fu/kZ…

M/S. Rajasthan Patrika Pvt. Ltd., Jaipur vs. ACIT, Circle-6, Jaipur

In the results ground no

ITA 230/JPR/2020[2005-06]Status: DisposedITAT Jaipur22 Nov 2022AY 2005-06

For Appellant: Sh. Manish Agarwal, C.AFor Respondent: Sh. A. S. Nehara, Addl. CIT

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 230 to 232/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2005-06, 2006-07 & 2008-09 cuke M/s Rajasthan Patrika Private The Asstt. Commissioner of Vs. Limited Income Tax, Circle-06, Jaipur JLN Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR 7856 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 510/JP/2019 fu/kZ…

(a) CIT v. Genesis Commet (P) Ltd.

What is (a) CIT v. Genesis Commet (P) Ltd. authority for?

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Issues it is cited on

Judgments citing (a) CIT v. Genesis Commet (P) Ltd.

Sh. Devendra Dutt Pant, Haridwar vs. DCIT, Uttarkahand

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

Subros Limited, Delhi vs. DCIT Circle 22(2), Delhi

Subros Limited, Delhi vs. DCIT Circle 24(2) New Delhi, Delhi

Subros Limited, Delhi vs. JCIT Range 24 New Delhi, Delhi

Subros Limited, Delhi vs. Addl CIT Rang 24 New Delhi, Delhi

Rewin Ceramics Pvt Ltd, New Delhi vs. ITO Ward - 21(3), New Delhi

DCIT, Central Circle- 15, New Delhi vs. Brahamputra Infrastructure Ltd., New Delhi

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

Brahmaputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

I.T.O. - 23(1)(5), Mumbai vs. Grace Development Associates, Mumbai

Willow Estates Pvt. Ltd, New Delhi vs. ITO Ward-27(3), New Delhi

M/S. Rajasthan Patrika Pvt. Ltd., Jaipur vs. ACIT, Circle-6, Jaipur

M/S. Rajasthan Patrika Pvt. Ltd., Jaipur vs. ACIT, Circle-6, Jaipur

M/S. Rajasthan Patrika Pvt. Ltd., Jaipur vs. ACIT, Circle-6, Jaipur