ACIT v. Amtek Auto Ltd.

112 TTJ 455Income Tax Appellate Tribunal2006#4179 most cited

What is ACIT v. Amtek Auto Ltd. authority for?

The Assessing Officer cannot make an ad-hoc disallowance of expenditure without specific evidence of non-business related expenses. The assessee's appeal is decided in their favour when the disallowance is made on an arbitrary basis.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

ACIT v. Amtek Auto Ltd. · 112 TTJ 455 · adhoc disallowance · foreign tour expenditure · personal nature expenditure · lack of evidence · business expenditure

Sections most often in play

Section 143(2)Section 143(3)Section 250Section 68Section 131Section 133(6)

Issues it is cited on

section 32(1)(iia)section 194hsection 135csr expenditureretrospective amendmentright to receiveadditional depreciationsection 32(1)mercantile system of accountingassessee in defaultsection 32section 40(a)(ia)

Judgments citing ACIT v. Amtek Auto Ltd.

ACIT CIRCLE-22(1), MUMBAI vs. RAHEJA LEGACY TRUST, MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 2826/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Amarjit Singhassessment Year: 2018-19

For Appellant: Shri Bharat Raichandani & Bhagrati SahuFor Respondent: Smt. Sanyogita Nagpal, CIT/DR
Section 250Section 68

…n and copies of the application forms in respect of part of its loans is required to be decided on the touchstone of these facts and the law as applicable. The appellant has relied upon the decision of Delhi ITAT in the case of ACIT vs Amtek Auto Ltd. [2007] 112 TTJ 455 (Delhi) which squarely applies to the facts of the case. In this case also, the assessee had obtained loans from almost over 1,300 lenders. The assessee could not submit the confirmation from each of the creditors but had submitted the copies of the application forms which contained similar details viz. name of the depositor, address, period of d…

RAHEJA LEGENCY TRUST,MUMBAI vs. ACIT, CIR-22(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 2268/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Amarjit Singhassessment Year: 2018-19

For Appellant: Shri Bharat Raichandani & Bhagrati SahuFor Respondent: Smt. Sanyogita Nagpal, CIT/DR
Section 250Section 68

…n and copies of the application forms in respect of part of its loans is required to be decided on the touchstone of these facts and the law as applicable. The appellant has relied upon the decision of Delhi ITAT in the case of ACIT vs Amtek Auto Ltd. [2007] 112 TTJ 455 (Delhi) which squarely applies to the facts of the case. In this case also, the assessee had obtained loans from almost over 1,300 lenders. The assessee could not submit the confirmation from each of the creditors but had submitted the copies of the application forms which contained similar details viz. name of the depositor, address, period of d…

ACIT, CIRCLE- 17(1), NEW DELHI vs. MODI RUBBER LTD., NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 4864/DEL/2018[2011-12]Status: DisposedITAT Delhi26 Jul 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shuklaasstt. Year: 2011-12

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Dr. Maninder Kaur, Sr. Dr
Section 143(3)Section 14ASection 37(1)

…g to partner of employee of the assessee. The adhoc disallowance made by the Assessing Officer without supporting evidence was not permissible. Reliance was also placed on the decision of the ITAT Delhi Bench in the case of ACIT Vs. Amtek Auto Ltd reported at 112 TTJ 455 wherein it has been held that regarding foreign tour expenditure, the Assessing Officer made disallowance on adhoc basis but no specific instance of any non business related expenditure was pointed out and the appeal of the assessee was decided in favour of the assessee. Under such facts and circumstances of the case, the order o the Ld. CIT(A_ i…

NATIONAL FERTILIZERS LTD.,NEW DELHI vs. ADDL. CIT, RANGE- 18, NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1148/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…e and cannot be sustained in view of the following judgments: Cross I.T.A. Nos. 1148 & 1041/Del/2018  CIT Vs Ms. Shehnaz Hussain 267 ITR 572 (Del. HC) ACIT Vs M/s. Modi Rubber Limited, ITA No.1952/Del/2014 (ITAT Delhi.  ACIT v. Amtek Auto Limited [2006] 112 TTJ 455  M/s Nine Dot Nine Media work Pvt. Ltd., v. ITO [ITA No. 1262/Del/2016 And ITA No. 863/Del/2016] dated 30.07.2018  DCIT versus Grintex India Limited ITA No, 1262/Del/2016 And ITA No. 863/Del/2016] ITAT (Del.) dated 30.07.2018  DCIT Vs Grintex India Limited ITA No, 4622/Del/2016 (Del. Tribunal)  Dhir & Dhir Associates v. ACIT in ITA NO. 216…

ACIT, CIRCLE- 17(2), , NEW DELHI vs. NATIONAL FERTILIZERS LTD., NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1041/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…e and cannot be sustained in view of the following judgments: Cross I.T.A. Nos. 1148 & 1041/Del/2018  CIT Vs Ms. Shehnaz Hussain 267 ITR 572 (Del. HC) ACIT Vs M/s. Modi Rubber Limited, ITA No.1952/Del/2014 (ITAT Delhi.  ACIT v. Amtek Auto Limited [2006] 112 TTJ 455  M/s Nine Dot Nine Media work Pvt. Ltd., v. ITO [ITA No. 1262/Del/2016 And ITA No. 863/Del/2016] dated 30.07.2018  DCIT versus Grintex India Limited ITA No, 1262/Del/2016 And ITA No. 863/Del/2016] ITAT (Del.) dated 30.07.2018  DCIT Vs Grintex India Limited ITA No, 4622/Del/2016 (Del. Tribunal)  Dhir & Dhir Associates v. ACIT in ITA NO. 216…

ACIT, CIRCLE- 17(2), , NEW DELHI vs. NATIONAL FERTILIZERS LTD., NEW DELHI

Appeal are dismissed

ITA 3698/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…Assessing Officer is an ad-hoc disallowance and cannot be sustained in view of the following judgments. " CIT Vs Ms. Shehnaz Hussain 267 ITR 572 (Del. HC) ACIT Vs M/s. Modi Rubber Limited, ITA No.1952/Del/2014 (ITAT Delhi. " ACIT v. Amtek Auto Limited [2006] 112 TTJ 455 " M/s Nine Dot Nine Media work Pvt. Ltd., v. ITO [ITA No. 1262/Del/2016 And ITA No. 863/Del/2016] dated 30.07.2018 " DCIT versus Grintex India Limited ITA No, 1262/Del/2016 And ITA No. 863/Del/2016] ITAT (Del.) dated 30.07.2018 " DCIT Vs Grintex India Limited ITA No, 4622/Del/2016 (Del. Tribunal) " Dhir & Dhir Associates v. ACIT in ITA NO. 2169/D…

ACIT, CIRCLE- 17(2), , NEW DELHI vs. NATIONAL FERTILIZERS LTD., NEW DELHI

Appeal are dismissed

ITA 3697/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…Assessing Officer is an ad-hoc disallowance and cannot be sustained in view of the following judgments. " CIT Vs Ms. Shehnaz Hussain 267 ITR 572 (Del. HC) ACIT Vs M/s. Modi Rubber Limited, ITA No.1952/Del/2014 (ITAT Delhi. " ACIT v. Amtek Auto Limited [2006] 112 TTJ 455 " M/s Nine Dot Nine Media work Pvt. Ltd., v. ITO [ITA No. 1262/Del/2016 And ITA No. 863/Del/2016] dated 30.07.2018 " DCIT versus Grintex India Limited ITA No, 1262/Del/2016 And ITA No. 863/Del/2016] ITAT (Del.) dated 30.07.2018 " DCIT Vs Grintex India Limited ITA No, 4622/Del/2016 (Del. Tribunal) " Dhir & Dhir Associates v. ACIT in ITA NO. 2169/D…

NATIONAL FERTILIZERS LTD.,NEW DELHI vs. DCIT, CIRCLE- 17(2), , NEW DELHI

Appeal are dismissed

ITA 3438/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…Assessing Officer is an ad-hoc disallowance and cannot be sustained in view of the following judgments. " CIT Vs Ms. Shehnaz Hussain 267 ITR 572 (Del. HC) ACIT Vs M/s. Modi Rubber Limited, ITA No.1952/Del/2014 (ITAT Delhi. " ACIT v. Amtek Auto Limited [2006] 112 TTJ 455 " M/s Nine Dot Nine Media work Pvt. Ltd., v. ITO [ITA No. 1262/Del/2016 And ITA No. 863/Del/2016] dated 30.07.2018 " DCIT versus Grintex India Limited ITA No, 1262/Del/2016 And ITA No. 863/Del/2016] ITAT (Del.) dated 30.07.2018 " DCIT Vs Grintex India Limited ITA No, 4622/Del/2016 (Del. Tribunal) " Dhir & Dhir Associates v. ACIT in ITA NO. 2169/D…

NATIONAL FERTILIZERS LTD.,NEW DELHI vs. DCIT, CIRCLE- 17(2), , NEW DELHI

Appeal are dismissed

ITA 3437/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…Assessing Officer is an ad-hoc disallowance and cannot be sustained in view of the following judgments. " CIT Vs Ms. Shehnaz Hussain 267 ITR 572 (Del. HC) ACIT Vs M/s. Modi Rubber Limited, ITA No.1952/Del/2014 (ITAT Delhi. " ACIT v. Amtek Auto Limited [2006] 112 TTJ 455 " M/s Nine Dot Nine Media work Pvt. Ltd., v. ITO [ITA No. 1262/Del/2016 And ITA No. 863/Del/2016] dated 30.07.2018 " DCIT versus Grintex India Limited ITA No, 1262/Del/2016 And ITA No. 863/Del/2016] ITAT (Del.) dated 30.07.2018 " DCIT Vs Grintex India Limited ITA No, 4622/Del/2016 (Del. Tribunal) " Dhir & Dhir Associates v. ACIT in ITA NO. 2169/D…

M/S. NATIONAL FERTILIZERS LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 3367/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Aug 2021AY 2012-13

Bench: Shri O.P. Kant & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. Ved Jain, AdvocateFor Respondent: Sh. Gaurav Pundir, Sr. DR
Section 143(3)Section 145Section 14ASection 37

…lowance was made on presumption basis and adhoc basis. Learned AR places reliance on the decisions in the cases of CIT vs. Ms. Shehnaz Hussain, 267 ITR 572 (Del), ACIT vs. M/s. Modi Rubber Limited (ITA No. 1952/Del/2014)(ITAT Delhi), ACIT vs. Amtek Auto Ltd., 112 TTJ 455, M/s. Nine Dot Nine Media Work Pvt. Ltd. vs. ITO (ITANo. 1262/Del/2016 and ITA No. 863/Del/2016) dated 30.07.2018, DCIT vs. Grintex India Ltd (ITA No. 4622/Del/2016, Dhir & Dhir Associates vs. ACIT (ITA No. 2169/Del/2014) dated 16.06.2017 and ACIT vs. Precision Pipes & Profiles Co. Ltd. (IYA No. 4257 and 4258/Del/2012) dated 12.10.2012. 16. We u…

SONI HOSPITALS PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 756/JPR/2019[2014-15]Status: DisposedITAT Jaipur08 Apr 2021AY 2014-15
For Appellant: None (written submission)For Respondent: Smt. Monisha Choudhary (Jt. CIT)
Section 143(3)Section 36(1)(va)

…eals) is not justified. Hence, ad hoc disallowance is deleted”. (vi) Further reliance is placed on the following few decisions on similar issues- • J J Enterprises Vs. CIT 254 ITR 216 (SC) • Dwarka Prasad Agarwal Vs. ITO 52 ITD 239 • ACIT Vs. Amtek Auto Ltd. 112 TTJ 455 In view of above, your honours are therefore humbly requested to please delete the disallowance.” 3. Per contra, the ld. DR relied on the order of the lower authorities and our reference was drawn to the findings of the ld. CIT(A) which reads as under:- “2.3 I have perused the facts of the case, the assessment order and the submissions of the ap…

M/S. DESIGN FORUM INTERNATIONAL,NEW DELHI vs. ACIT, NEW DELHI

Appeal of the assessee is partly allowed

ITA 3317/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Oct 2019AY 2013-14

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi[Assessment Year: 2013-14]

Section 142(1)Section 143(2)

…for personal purposes, ad-hoc disallowance made by the Assessing Officer without any basis could not be upheld. The Ld. AR relied upon the following decisions: 1. DCIT vs. Grintex India Ltd. (ITA No. 4622/Del/2016 Del. Tri.) 2. ACIT vs. Amtek Auto Ltd. (2006) 112 TTJ 455 3. M/s Nine Dot Nine Mediawork Pvt. Ltd. vs. ITO (ITA No. 1262 & 863/Del/2016 dated 30.07.2018 Del. Tri.) 4. Dhir & Dhir Associates vs. ACIT (ITA No. 2169/Del/2014 dated 16.06.2017 Del. Tri.) 5. Sh. Gagan Goyal vs. JCIT (ITA No. 1514/Del/2015 dated 02.08.2016 Del. Tri.) 6. ACIT vs. Precision Pipes & Profiles Co. Ltd. (ITA No. 4257 & 4258/Del/201…

ACIT, NEW DELHI vs. M/S. PUNJAB STAINLESS STEEL INDUSTRIES, NEW DELHI

Appeal is allowed

ITA 6036/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Jun 2019AY 2012-13

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 195Section 9(1)(vii)

…R also relied upon the following decisions:-  Nitin Sales Corporation Vs. ITO (Delhi High Court) ITA NO. 1809/2005 order dated 11/7/2008.  Shri Devendra Kumar Vs. ITO ITA No. 3239/del/2014 order dated 30/08/2016 (ITAT, Delhi).  ACIT Vs Amtek Auto Ltd. 2006 112 TTJ 455 (ITAT, Delhi).  Shri Gagan Goyal Vs. JCIT ITA No. 1514/Del/2015 order dated 2/8/2016 (ITAT, Delhi). 10. We have heard both the parties and perused the material available on record. The CIT(A) has righty allowed the expenses of Rs. 22,963/- and upheld the disallowance of Rs. 3,73,469/-. Therefore, there is no need to interfere with the findings…

PUNJAB STAINLESS STEEL INDS.,,NEW DELHI vs. ACIT, NEW DELHI

Appeal is allowed

ITA 5532/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Jun 2019AY 2012-13

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 195Section 9(1)(vii)

…R also relied upon the following decisions:-  Nitin Sales Corporation Vs. ITO (Delhi High Court) ITA NO. 1809/2005 order dated 11/7/2008.  Shri Devendra Kumar Vs. ITO ITA No. 3239/del/2014 order dated 30/08/2016 (ITAT, Delhi).  ACIT Vs Amtek Auto Ltd. 2006 112 TTJ 455 (ITAT, Delhi).  Shri Gagan Goyal Vs. JCIT ITA No. 1514/Del/2015 order dated 2/8/2016 (ITAT, Delhi). 10. We have heard both the parties and perused the material available on record. The CIT(A) has righty allowed the expenses of Rs. 22,963/- and upheld the disallowance of Rs. 3,73,469/-. Therefore, there is no need to interfere with the findings…

PUNJAB STAINLESS STEEL INDUSTRIES,NEW DELHI vs. ACIT, NEW DELHI

Appeal is allowed

ITA 1147/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jun 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 195Section 9(1)(vii)

…R also relied upon the following decisions:-  Nitin Sales Corporation Vs. ITO (Delhi High Court) ITA NO. 1809/2005 order dated 11/7/2008.  Shri Devendra Kumar Vs. ITO ITA No. 3239/del/2014 order dated 30/08/2016 (ITAT, Delhi).  ACIT Vs Amtek Auto Ltd. 2006 112 TTJ 455 (ITAT, Delhi).  Shri Gagan Goyal Vs. JCIT ITA No. 1514/Del/2015 order dated 2/8/2016 (ITAT, Delhi). 10. We have heard both the parties and perused the material available on record. The CIT(A) has righty allowed the expenses of Rs. 22,963/- and upheld the disallowance of Rs. 3,73,469/-. Therefore, there is no need to interfere with the findings…

ACIT, NEW DELHI vs. M/S. PUNJAB STAINLESS STEEL, DELHI

Appeal is allowed

ITA 1107/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jun 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 195Section 9(1)(vii)

…R also relied upon the following decisions:-  Nitin Sales Corporation Vs. ITO (Delhi High Court) ITA NO. 1809/2005 order dated 11/7/2008.  Shri Devendra Kumar Vs. ITO ITA No. 3239/del/2014 order dated 30/08/2016 (ITAT, Delhi).  ACIT Vs Amtek Auto Ltd. 2006 112 TTJ 455 (ITAT, Delhi).  Shri Gagan Goyal Vs. JCIT ITA No. 1514/Del/2015 order dated 2/8/2016 (ITAT, Delhi). 10. We have heard both the parties and perused the material available on record. The CIT(A) has righty allowed the expenses of Rs. 22,963/- and upheld the disallowance of Rs. 3,73,469/-. Therefore, there is no need to interfere with the findings…

M/S. VICHITRA CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 5048/DEL/2015[2011-12]Status: DisposedITAT Delhi27 May 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…nal and also relied upon the following judgments: " Nitin Sales Corporation v. ITO in ITA No.1809/Del/2005 dated 11.07.2008 Delhi High Court. " Sh. Devender Kumar v. ITO in ITA No. 3239/Del/2014 dated 30.08.2016 ITAT Delhi. " ACIT v. Amtek Auto Ltd. [2006] 112 TTJ 455 ITAT Delhi. " Sh. Gagan Goyal v. JCIT in ITA No. 1514/Del/2015 dated 02.08.2016 ITAT Delhi. Therefore, the Ld. AR submitted that in view of the above judicial pronouncements, the ad hoc additions made by the Assessing Officer and sustained by the CIT(A) without any basis are bad in law and liable to be deleted. 9. The Ld. DR relied upon the Ass…

M/S. VICHITRA CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 5047/DEL/2015[2010-11]Status: DisposedITAT Delhi27 May 2019AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…nal and also relied upon the following judgments: " Nitin Sales Corporation v. ITO in ITA No.1809/Del/2005 dated 11.07.2008 Delhi High Court. " Sh. Devender Kumar v. ITO in ITA No. 3239/Del/2014 dated 30.08.2016 ITAT Delhi. " ACIT v. Amtek Auto Ltd. [2006] 112 TTJ 455 ITAT Delhi. " Sh. Gagan Goyal v. JCIT in ITA No. 1514/Del/2015 dated 02.08.2016 ITAT Delhi. Therefore, the Ld. AR submitted that in view of the above judicial pronouncements, the ad hoc additions made by the Assessing Officer and sustained by the CIT(A) without any basis are bad in law and liable to be deleted. 9. The Ld. DR relied upon the Ass…

M/S. BRIGHT ENTERPRISES PVT. LTD.,JALANDHAR vs. ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, the appeal of the assessee in ITA No

ITA 126/ASR/2015[2012-13]Status: DisposedITAT Amritsar17 Jan 2019AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

…T (2011) 237 CTR 464 (Del.) " Birla Soft (India) Ltd. Vs DCIT (2011) 136 TTJ 505 (Del.-ITAT) " Good Year India Ltd. Vs ITO (2000) 73 ITD 189 (Del. ITAT) " ITO Vs Ethno Financial Research (P.) Ltd. (2010) 36 SOT 207 (Del. ITAT) " ACIT Vs Amtek Auto Ltd. (2006) 112 TTJ 455 ( Del. ITAT) " Om Prakash Joshi Vs ITO (2009) 123 TTJ 246 (Jodhpur ITAT) ITA No. 354/Asr./2014 13 Bright Enterprises Pvt. Ltd. " Lavrids KnudsenMaskinfabrik (India) Ltd. Vs ACIT (2006) 102 TTJ 882 (Pune ITAT) " Surface Furnishing Equipment Vs DCIT (2003) 81 TTJ 448 (Jodhpur ITAT) 10. The ld. CIT(A) after considering the submissions of the asse…

M/S BRIGHT ENTERPRISES PVT. LTD,,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, the appeal of the assessee in ITA No

ITA 354/ASR/2014[2010-11]Status: DisposedITAT Amritsar17 Jan 2019AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

…T (2011) 237 CTR 464 (Del.) " Birla Soft (India) Ltd. Vs DCIT (2011) 136 TTJ 505 (Del.-ITAT) " Good Year India Ltd. Vs ITO (2000) 73 ITD 189 (Del. ITAT) " ITO Vs Ethno Financial Research (P.) Ltd. (2010) 36 SOT 207 (Del. ITAT) " ACIT Vs Amtek Auto Ltd. (2006) 112 TTJ 455 ( Del. ITAT) " Om Prakash Joshi Vs ITO (2009) 123 TTJ 246 (Jodhpur ITAT) ITA No. 354/Asr./2014 13 Bright Enterprises Pvt. Ltd. " Lavrids KnudsenMaskinfabrik (India) Ltd. Vs ACIT (2006) 102 TTJ 882 (Pune ITAT) " Surface Furnishing Equipment Vs DCIT (2003) 81 TTJ 448 (Jodhpur ITAT) 10. The ld. CIT(A) after considering the submissions of the asse…

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