ACIT v. Haryana Telecom Pvt. Ltd.

14 Taxmann.com 122High Court2009#4964 most cited

What is ACIT v. Haryana Telecom Pvt. Ltd. authority for?

An Assessing Officer lacks the power under Section 143(1)(a) to make prima facie adjustments of a controversial nature, as doing so can amount to overstepping jurisdiction and incorrectly determining income.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2024.

Also referred to as

ACIT v. Haryana Telecom Pvt. Ltd. · Section 143(1)(a) · prima facie adjustments · controversial nature · Assessing Officer jurisdiction · assessment order error · ITAT Delhi

Sections most often in play

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(a)(iv)Section 2(24)(x)Section 2021Section 36(1)(va)Section 43B

Issues it is cited on

section 143(1)(a)(iv)retrospective amendmentsection 36(1)(iv)section 10aasection 2(24)(x)section 10ainterest u/s 234asection 143(1)(a)section 2(24)section 36(1)(va)section 43bsection 43

Judgments citing ACIT v. Haryana Telecom Pvt. Ltd.

Brahma Chandra Yadav, Uttar Pradesh vs. Jurisdictional Assessing Officer Range 17, Ward 2(1)(1), Ghaziabad, Uttar Pradesh

In the result, all these appeals are treated as partly allowed for statistical purposes

ITA 3034/DEL/2024[2021-2022]Status: DisposedITAT Delhi29 Nov 2024AY 2021-2022

Bench: Ms. Madhumita Roybrahma Chandra Yadav Vs. Jurisdictional Assessing 1G 201 Awho Township, Officer Range-17, Gurjinder Vihar, Greater Ward 2(1)(1), Cgo, Noida, Gautam Buddha Complex-I Purani Hapur Nagar, Up-201310 Chungi, Ghaziabad, Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abfpy5867K Appellant .. Respondent

For Appellant: Sh. Hemant Jain, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…1 Brahma Chandra Yadav THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Brahma Chandra Yadav Vs. Jurisdictional Assessing 1G 201 AWHO Township, Officer Range-17, Gurjinder Vihar, Greater Ward 2(1)(1), CGO, Noida, Gautam Buddha Complex-I Purani Hapur Nagar, UP-201310 Chungi, Ghaziabad, Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABFPY5867K Appellant .. Respondent Appellant by : Sh. Hemant Jain, Adv. Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 30.10.2024 Date of Pronouncement 29.11.2024 O R D E R PER MADHUMITA ROY, JM: The instant appea…

Laxman Nainani, Kota vs. ACIT/DCIT, Central Circle, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT
Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 21/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2019-20 Shri Laxman Nainani cuke The ACIT Vs. Prop: M/s. Nainani Medico Central Circle Rampura, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPH 9024 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, CA jktLo dh vksjls@Revenue by: Smt. Manisha C…

Swastic Oil Industries, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 35/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…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 No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Swastic Oil Industires, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 34/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 May 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…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 No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Rishi Kamar, New Delhi vs. Ward-68 (4), Delhi

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

ITA 1829/DEL/2021[2019-20]Status: DisposedITAT Delhi19 Apr 2023AY 2019-20

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2019-20 Rishi Kumar Ward – 68 (4) Flat No. 171, Pocket K Ring Vs Delhi Road, Sarita Vihar, New Delhi-110076 Pan No.Akdpk9822H (Appellant) (Respondent)

Section 143Section 143(1)Section 234ASection 36Section 43BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER Assessment Year: 2019-20 Rishi Kumar Ward – 68 (4) Flat No. 171, Pocket K Ring Vs Delhi Road, Sarita Vihar, New Delhi-110076 PAN No.AKDPK9822H (APPELLANT) (RESPONDENT) Appellant by Sh. Rajesh Malhotra, CA Ms. Shivangi Kumar, CA Respondent by Ms. Sapna Bhatia, CIT DR Date of hearing: 13/04/2023 Date of Pronouncement: 19/04/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 08.10.2021 pertaining to…

Meeta Singh, New Delhi vs. ITO, Ward-68(8), New Delhi

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

ITA 1793/DEL/2022[2019-20]Status: DisposedITAT Delhi02 Mar 2023AY 2019-20

Bench: Shri C.M. Gargassessment Year: 2019-20 Meeta Singh, Vs. Ito, C/O Jain & Malhotra, Ward-68(8), 117, Inderprakash Building, New Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. Pan: Axops3464K (Appellant) (Respondent) Assessee By : Shri Rajesh Malhotra, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 13.12.2022 Date Of Pronouncement : 02.03.2023 Order This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case & In Law, The Authorities Below Have Erred In Invoking Section 50C Of The I.T Act Without Following The Proper Procedure Laid Down In The Act. The Action Of The Authorities Below Is Wrong, Illegal, Misconceived & Unjustified Therefore It Should Be Quashed. 2. On The Facts & In The Circumstances Of The Case & In Law, The Authorities Below Have Erred In Confirming The Addition On Account Of Deemed Capital Gain Amounting To Rs.9,50,000/-. The Action Of The Authorities Below Is Wrong, Illegal,' Misconceived & Unjustified Therefore It Should Be Quashed. 3. On The Facts & In The Circumstances Of The Case & In Law, The Authorities Below Have Erred In Enhancing The Interest U/S 234B & 234C Of The Income Tax Act. The Action Of The Authorities Below Is Wrong, Illegal, Misconceived & Unjustified Therefore It Should Be Quashed. The Appellant Craves The Right To Add, Submit, Alter Or Withdraw Any Or All Grounds Of Appeal Before Or On The Date Of Hearing.”

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2019-20 Meeta Singh, Vs. ITO, C/o Jain & Malhotra, Ward-68(8), 117, Inderprakash Building, New Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. PAN: AXOPS3464K (Appellant) (Respondent) Assessee by : Shri Rajesh Malhotra, CA Revenue by : Shri Om Prakash, Sr. DR Date of Hearing : 13.12.2022 Date of Pronouncement : 02.03.2023 ORDER This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi, relating to Assessment Year 2019-2…

Paris Elysees India Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 357/JPR/2022[2018-19]Status: FixedITAT Jaipur20 Feb 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Shri James Kurian (CIT)
Section 143(1)Section 143(1)(a)Section 36Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 357/JPR/2022 fu/kZkj.k o"kZ@Assessment Year :2018-19 cuke Deputy Commissioner of Income Paris Elysees India Private Limited A-135, Perfume Factory, Vs. Tax, Heerawala, RIICO Industrial Area, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCP4088P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asse…

Novo Management Consulting Private Limited, New Delhi vs. Income Tax Officer, New Delhi

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 973/DEL/2021[2019-2020]Status: DisposedITAT Delhi20 Sept 2022AY 2019-2020

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmanovo Management Consulting Vs. Income Tax Officer, Pvt Ltd, 440, Ground Floor, Gali Ward-18(4), No D-22, Chattarpur, Pahari, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaecn5211B

For Appellant: Shri Vivan Katyal, FCAFor Respondent: Shri Jeetender Chand, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Novo Management Consulting Vs. Income Tax Officer, Pvt Ltd, 440, Ground Floor, Gali Ward-18(4), No D-22, Chattarpur, Pahari, New Delhi New Delhi (Appellant) (Respondent) PAN: AAECN5211B Assessee by : Shri Vivan Katyal, FCA Revenue by: Shri Jeetender Chand, Sr. DR Date of Hearing 20/09/2022 Date of pronouncement 20/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the Assessee against the order dated 15.06.2021 of CIT(A), National Faceless…

Ansal Api Infrastructure Ltd, New Delhi vs. ACIT, Circle, 2(2), Delhi

In the result, all these appeals are treated as partly allowed

ITA 1781/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Virender Pratap Singh, Delhi vs. ITO, Ward-44(6), Delhi

In the result, all these appeals are treated as partly allowed

ITA 1779/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Dharamjit Singh, Delhi vs. ACIT, Circle-52(1), New Delhi

In the result, all these appeals are treated as partly allowed

ITA 1767/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Global Groupware Solutions Limited, Gurgaon vs. ITO, Ward-10(1), New Delhi

In the result, all these appeals are treated as partly allowed

ITA 1739/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Girdhari Yadav, Ghaziabad vs. ITO, Ward-2(1)(2), Ghaziabad

In the result, all these appeals are treated as partly allowed

ITA 1726/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

ACIT, Circle-13(1), New Delhi vs. Jagatjit Industries Ltd, New Delhi

In the result, all these appeals are treated as partly allowed

ITA 1725/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Garg Heart Centre & Nursing Home P.Ltyd, Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, all these appeals are treated as partly allowed

ITA 1700/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Ritu Mukherji, Noida vs. ACIT, Circle-5(3)(1), G B Nagar

In the result, all these appeals are treated as partly allowed

ITA 1666/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Samarpit Suraksha Private Limited, Delhi vs. ITO, Ward-22(2), New Delhi

In the result, all these appeals are treated as partly allowed

ITA 1653/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Publix Realtors and Facilitators Private Limited, Gurgaon vs. ITO, Ward 3(3), Gurgaon

In the result, all these appeals are treated as partly allowed

ITA 1642/DEL/2022[2019-20]Status: DisposedITAT Delhi25 Aug 2022AY 2019-20

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Swift Securitas P. Ltd., Delhi vs. Circle-22(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 148/DEL/2022[2017-18]Status: DisposedITAT Delhi25 Apr 2022AY 2017-18
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Swift Securitas P. Ltd. Dy. Commissioner of 57, Rajdhani Enclave, Income Tax, Pitampura, CPC, Bangalore Delhi-110 034 Vs. PAN-AAGCS 2294F (Appellant) (Respondent) Appellant By Sh. Satyajeet Goel, CA Respondent by Sh. Umesh Takyar, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), New Delhi [Ld. CIT(A)”, for short], dated…

Mithila and Mithila Enterprise, New Delhi vs. Ward- 49(4), New Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 1906/DEL/2021[2019-20]Status: DisposedITAT Delhi31 Mar 2022AY 2019-20

Bench: Shri Challa Nagendra Prasad, A N D Shri Pradip Kumar Kedia(Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila & Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. Pan No. Aasfm1647F अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Gaurav Pundir, Sr. D.RFor Respondent: 24/02/2022
Section 143(1)Section 36Section 36(1)(viia)Section 43B

…I.T.A.Nos. 1904 TO 1906/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER (Through Video Conferencing) आ.अ.सं./ I.T.A Nos. 1904, 1905 & 1906/Del/2021 िनधा"रणवष"/Assessment Years: 2017-18, 2018-19 & 2019-20 Mithila and Mithila Enterprises, Assessing Officer, C-22, New Krishna Park, बनाम Ward : 49 (4), Vikas Puri, Vs. New Delhi. New Delhi – 110 018. PAN No. AASFM1647F अपीलाथ"/Appellant ""यथ"/Respondent Shri Baldev Raj, C. A.; िनधा"रतीक"ओरसे /Assessee by : Shri Gaurav Pundir, Sr. D.R.; रा…

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