ACIT v. Sabh Infrastructure Ltd. (159 Taxmann.com 184)

KUNDAN RICE MILLS LIMITED,NEW DELHI vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 593/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Jun 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Dcit, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent) Assessment Year: 2013-14 Kundan Rice Mills Ltd., Vs. Dcit, E-4, Industrial Area, Central Circle 14, Panipat, Haryana New Delhi Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent) Assessment Year: 2014-15 Dcit, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Dayainder Singh, CIT (DR) &

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 DCIT, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana PIN: 132 103 PAN No. AAACK7098P (Appellant) (Respondent) Assessment Year: 2013-14 Kundan Rice Mills Ltd., Vs. DCIT, E-4, Industrial Area, Central Circle 14, Panipat, Haryana New Delhi PIN: 132 103 PAN No. AAACK7098P (Appellant) (Respondent) Assessment Year: 2014-15 DCIT, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New D…

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. KUNDAN RICE MILLS LIMITED, HARYANA

In the result, the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 573/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Jun 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Dcit, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent) Assessment Year: 2013-14 Kundan Rice Mills Ltd., Vs. Dcit, E-4, Industrial Area, Central Circle 14, Panipat, Haryana New Delhi Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent) Assessment Year: 2014-15 Dcit, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Dayainder Singh, CIT (DR) &

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 DCIT, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana PIN: 132 103 PAN No. AAACK7098P (Appellant) (Respondent) Assessment Year: 2013-14 Kundan Rice Mills Ltd., Vs. DCIT, E-4, Industrial Area, Central Circle 14, Panipat, Haryana New Delhi PIN: 132 103 PAN No. AAACK7098P (Appellant) (Respondent) Assessment Year: 2014-15 DCIT, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New D…

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. KUNDAN RICE MILLS LIMITED, HARYANA

In the result, the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 548/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Jun 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Dcit, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent) Assessment Year: 2013-14 Kundan Rice Mills Ltd., Vs. Dcit, E-4, Industrial Area, Central Circle 14, Panipat, Haryana New Delhi Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent) Assessment Year: 2014-15 Dcit, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana Pin: 132 103 Pan No. Aaack7098P (Appellant) (Respondent)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Dayainder Singh, CIT (DR) &

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 DCIT, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New Delhi Panipat, Haryana PIN: 132 103 PAN No. AAACK7098P (Appellant) (Respondent) Assessment Year: 2013-14 Kundan Rice Mills Ltd., Vs. DCIT, E-4, Industrial Area, Central Circle 14, Panipat, Haryana New Delhi PIN: 132 103 PAN No. AAACK7098P (Appellant) (Respondent) Assessment Year: 2014-15 DCIT, Vs. Kundan Rice Mills Ltd., Central Circle 14, E-4, Industrial Area, New D…

DCIT, CC-1(4), KOLKATA, KOLKATA vs. KKALPANA INDUSTRIES INDIA LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 452/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

For Appellant: Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CAFor Respondent: Shri P.N.Barnwal, CIT-DR

Section 143(3)Section 148Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.452/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) DCIT, CC-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 PAN No. :AABCK 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CA रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 24/06/2025 घोषणा की तारीख/Date of Prono…