A-One Housing Complex Ltd. v. ITO

110 ITD 361Income Tax Appellate Tribunal2008#18701 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 131 Section 133(6)Section 142(1)Section 147 Section 148 Section 2(12)Section 68

Judgments citing A-One Housing Complex Ltd. v. ITO

ITO, Ward-24(1), New Delhi vs. Sun Intrastate Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1470/DEL/2023[2018-19]Status: DisposedITAT Delhi02 Jul 2024AY 2018-19

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Ms. Deepti Chandola, Sr. DR

Section 131Section 133(6)Section 142(1)Section 147Section 148Section 68

…distinguishable. In the absence of a satisfactory explanation, it is open to the Department to infer that these monies also belong to the assessee and represent suppressed income. The Hon’ble Delhi ITAT in the case of A-One Housing Complex Ltd. Vs ITO (2008) 110 ITD 361 (Del) has illustrated different scenarios by way of examples to show cause the quantum of burden to be discharged by the assessee in different cases which is not exhaustive as claimed by the Hon’ble Tribunal. Thus, burden of proof and the quantum of burden to be discharged by the assessee cannot be given a straight jacket formula but has to be as…

ITO, Ward-24(1), New Delhi vs. Sun Intrastate Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1469/DEL/2023[2016-17]Status: DisposedITAT Delhi02 Jul 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Ms. Deepti Chandola, Sr. DR

Section 131Section 133(6)Section 142(1)Section 147Section 148Section 68

DCIT, CC-1(2), Kolkata vs. M/S. Chaman Metalics Ltd., Maharashtra

In the result, the appeal of the Revenue stands dismissed

ITA 610/KOL/2023[2007-08]Status: DisposedITAT Kolkata18 Oct 2023AY 2007-08

Bench: Shri Sanjay Garganddr. Manish Borad

Section 133(6)Section 250Section 68

…upreme Court) in 159ITR 078 dt. 19.03.1986. iii) M/s. Commissioner of Income Tax Vs. Kamdhenu Steel & Alloys Ltd. &Ors. (Hon'ble Delhi High Court) in 361 ITR 220 dt. 23.12.2011. iv) M/s. A-One Housing Complex Ltd. Vs. Income Tax Officer (Hon'ble ITAT Delhi in 110 ITD 361 dt. 18.05.2007. 3.2(g) Appellant submits that share applicant is a corporate body registered with ROC and share application money was received through proper banking channels. Share applicant was have registered PAN and filing regular returns. Under the circumstances, addition made by the A.O. arbitrary and totally unjustified in view of the foll…

ITO, New Delhi vs. M/S. Isf Securities Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 2347/DEL/2010[2005-06]Status: DisposedITAT Delhi18 Dec 2015AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. T. Vasanthan, Sr. DR

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 144Section 68

…ITA NO.2347/Del/2010 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 2347/DEL/2010 A.Y. : 2005-06 M/S ISF SECURITIES PVT. LTD., INCOME TAX OFFICER, 11/5B, SECOND FLOOR, WARD 11(4), VS. PUSA ROAD, ROOM NO. 324, CR BUILDING, NEW DELHI NEW DELHI (PAN: AAACII667E) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) Department by : Sh. T. Vasanthan, Sr. DR Assessee by : Sh. Raj Kumar Gupta, CA Date of Hearing : Date of Hearing : 16 Date of Hearing : Date of Hearing…