Ahmedabad Electricity Co. Ltd. v. CIT

199 ITR 351High Court1993#162 most cited

What is Ahmedabad Electricity Co. Ltd. v. CIT authority for?

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

441

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Ahmedabad Electricity Co. Ltd. v. CIT · 199 ITR 351 · Bombay HC · additional grounds · appellate authority · legal claim · ascertain correct tax liability · revenue account deduction

Also reported as

66 Taxmann 27

Sections most often in play

Section 143(3)Section 148Section 147Section 1961Section 153ASection 139(1)Section 132Section 153C

Issues it is cited on

section 253(2)section 253(1)section 119chief commissionersection 115jsection 254cross objectionfinal assessment ordersection 29section 234bsection 43draft assessment order

Judgments citing Ahmedabad Electricity Co. Ltd. v. CIT

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…f the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd.v. Addl. CIT [2018] 408 ITR 500 wherein it was held as under: - 22. Mr.Agarwal then placed reliance upon the Full Bench decision of this Court in Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351/66 Taxman 27. In the above case, the issue involved was whether an additional ground could be raised before the Tribunal with regard to deductibility of the sums transferred to the contingency reserve and dividend control reserve. During the proceedings before the Assessing Officer for the AY 1962-63 to 1971-72, the appellant - assessee did not c…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…f the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd.v. Addl. CIT [2018] 408 ITR 500 wherein it was held as under: - 22. Mr.Agarwal then placed reliance upon the Full Bench decision of this Court in Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351/66 Taxman 27. In the above case, the issue involved was whether an additional ground could be raised before the Tribunal with regard to deductibility of the sums transferred to the contingency reserve and dividend control reserve. During the proceedings before the Assessing Officer for the AY 1962-63 to 1971-72, the appellant - assessee did not c…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…f the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd.v. Addl. CIT [2018] 408 ITR 500 wherein it was held as under: - 22. Mr. Agarwal then placed reliance upon the Full Bench decision of this Court in Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351/66 Taxman 27. In the above case, the issue involved was whether an additional ground could be raised before the Tribunal with regard to deductibility of the sums transferred to the contingency reserve and dividend control reserve. During the proceedings before the Assessing Officer for the AY 1962-63 to 1971-72, the appellant assessee did not cla…

Gruh Finance Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 1228/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2011-12

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…ional grounds which were available when the return was filed. The full Bench of the Hon'ble Bombay High Court in the cases of "Ahmedabad Electricity Company Ltd. vs. CIT" and "Godavari Sugar Mills Ltd. vs. CIT" by way of a common order dated 30.04.1992 (1993) 199 ITR 351 has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can ITA Nos.1228/Ahd/2019, 855/Ahd/2017, ITA N…

Gruh Finance Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 138/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2014-15

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…ional grounds which were available when the return was filed. The full Bench of the Hon'ble Bombay High Court in the cases of "Ahmedabad Electricity Company Ltd. vs. CIT" and "Godavari Sugar Mills Ltd. vs. CIT" by way of a common order dated 30.04.1992 (1993) 199 ITR 351 has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can ITA Nos.1228/Ahd/2019, 855/Ahd/2017, ITA N…

Gruh Finance Ltd., Ahmedabad vs. The Dy. CIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 855/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…ional grounds which were available when the return was filed. The full Bench of the Hon'ble Bombay High Court in the cases of "Ahmedabad Electricity Company Ltd. vs. CIT" and "Godavari Sugar Mills Ltd. vs. CIT" by way of a common order dated 30.04.1992 (1993) 199 ITR 351 has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can ITA Nos.1228/Ahd/2019, 855/Ahd/2017, ITA N…

The ACIT, Circle-2(1)(1), Ahmedabad vs. Gruh Finance Ltd., Ahmedabad

Appeal is dismissed

ITA 1126/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…ional grounds which were available when the return was filed. The full Bench of the Hon'ble Bombay High Court in the cases of "Ahmedabad Electricity Company Ltd. vs. CIT" and "Godavari Sugar Mills Ltd. vs. CIT" by way of a common order dated 30.04.1992 (1993) 199 ITR 351 has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can ITA Nos.1228/Ahd/2019, 855/Ahd/2017, ITA N…

Satish Narayan Tarale, Belgavi vs. Intl.Taxation Ward, Panaji

ITA 55/PAN/2025[2019-20]Status: DisposedITAT Panaji24 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 055/Pan/2025 Assessment Year : 2019-20 Satish Narayan Tarale 35, Laxmi Narayan Niwas, 2Nd Stage, Hanuman Nagar, Belgaum-590001. Pan : Afkpt0032Q . . . . . . . Appellant V/S The Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 11/06/2025 घोषणा की तारीख / Date Of Pronouncement : 24/07/2025 Order Per G. D. Padmahshali; The Captioned Appeal Is Filed By The Assessee Challenges Din & Order No Itba/Ast/F/144/2024- 25/1072202908(1) Dt. 15/01/2025 Passed By The Income Tax Officer, International Taxation Ward, Panaji Goa [‘Ld. Ao’] U/S 144 R.W.S. 144C(13) Of The Income-Tax Act, 1961 [‘The Act’] Anent To Assessment Year 2019-20 [‘Ay’].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 115BSection 139(1)Section 144Section 144C(1)Section 148Section 253(6)Section 3Section 4Section 6(6)Section 69A

…Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted for adjudication. ITAT-Panaji Page 10 of 15 Satish Narayan Tarale Vs ITO ITA Nos.055/PAN/2025 AY: 2019-20 15. In adjudicating the issues we note that, in terms of section 139(1)(b) of the Act, a person being other than a company or a firm is not under obligation to file return of income if total income of such pe…

Gangunaidu Sabbavarapu, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhpatnam

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24
Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

…r a fresh or new ground or claim is not restricted to cases where such a ground did not exist when the return was filed and the assessment order was made. 16(A). A Full Bench of this Court in Ahmedabad Electricity Limited v. Commissioner of Income-tax, (1993) 199 ITR 351 considered a similar situation. In that case, the appellant/assessee did not claim a deduction in respect of the amounts it was required to transfer to contingencies reserve and dividend and tariff reserve either before the Income Tax Officer or before the Appellate Assistant Commissioner in appeal. Subsequently, this Court had, in Amalgamated El…

Ajay Jaisinghani, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -5(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed for statistical purpose

ITA 972/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jun 2025AY 2020-21

Bench: SHRI. NARENDRA KUMAR BILLAIYA (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Rajan Vora, Shri Pranay GandhiFor Respondent: DR. K. R. Subhash (CIT-DR)
Section 143(1)Section 234ASection 250Section 55(2)(aa)Section 55(2)(ac)

…e Act. The ld. AR relied on the following decisions, wherein it was held that the additional claim of the assessee should have been adjudicated by the ld. CIT(A). a. Jute Corpn. Of India Ltd. [(1991) 187 ITR 688 (SC)] b. Ahmedabad Electricity Co. Ltd. [(1993) 199 ITR 351 (Bombay HC Full Bench)] c. Nirmala L. Mehta [(2004) 269 ITR 1 (Bombay HC)] d. Smt. Archana R. Dhanwatey [(1982) 136 ITR 355 (Bombay HC)]. 8. The ld. DR on the other hand controverted the said fact and stated that when the assessee is not aggrieved by the 143(1) intimation, there remains no subject matter/dispute for further adjudication before t…

Mr. Kamal Jajoo, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -4(3) C B Central Range-4, Mumbai

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

ITA 5267/MUM/2024[2011-12]Status: DisposedITAT Mumbai02 Jun 2025AY 2011-12

Bench: Hon‟Ble Shri Sandeep Gosainmr. Kamal Jajoo Vs. Dcit, Cc 4(3) Flat No. 2/B Jai Hind Estate Cb Central Range -4 Ld.Dr. Am Road. Air India Bldg, Nariman Point, Mumbai - 400021 Pan/Gir No. Abvpj3150A (Applicant) (Respondent) Assessee By Shri K. Gopal Revenue By Shri Avinash Karpe, Sr. Dr Date Of Hearing 29.04.2025 Date Of Pronouncement 02.06.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 14.08.2024 Passed U/S 250 Of The Income Tax Act, 1961 („The Act‟), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2011-12. 2. At The Outset, Ld. Ar Drawn Our Attention To The Petition Filed By The Assessee, Seeking Admission Of 2 Mr. Kamal Jajoo., Mumbai

Section 143(3)Section 147Section 148Section 250

…e assessee are purely legal in question and goes to the roots of the case and therefore, while placing reliance upon the decision of NTPC Vs. CIT, 2 to 9 ITR 383, Jute Corp of India Ltd Vs CIT 187 ITR 688 and also Ahmadabad Electricity Company Limited Vs CIT, 199 ITR 351, I allow the application filed 4 Mr. Kamal Jajoo., Mumbai by the assessee for raising additional ground and hence the additional grounds are admitted to be heard on merits. The reassessment proceedings initiated under section 147 of the Act are bad in law and without jurisdiction 1. The Ld.A.O. failed to follow the procedure laid down by the…

Late Pravinchandra Dwarkadas Dalal (Legal Heir Hiten Pravinchandra Dalal), Mumbai vs. Dy Commissioner of Income Tax It Circle 42(3)(1) Erstwhile Circle 33(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5367/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Feb 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Shri Krishna Kumar – Sr. DR
Section 143(3)Section 32Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Late Pravinchandra Dwarkadas Deputy Commissioner of Dalal Income Tax, Circle – 42(3)(1) (Legal Heir Hiten Pravinchandra Erstwhile Circle 33(2), Dalal) Mumbai Plot No.33, ABCD, Government Vs. Industrial Estate, Kandivali West, Mumbai – 400 067 (Appellant) (Respondent) Present for: Assessee : Shri Nitesh Joshi, Advocate Revenue : Shri Krishna Kumar – Sr. DR Date of Hearing : 26.11.2024 Date of Pronouncement : 21.02.2025 O R D E R PER GIRISH AGRAWAL…

DCIT, Central Circle-15, New Delhi vs. Dmg Finance Investment Private Limited, New Delhi

ITA 3432/DEL/2023[2011-12]Status: DisposedITAT Delhi28 Nov 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2011-12 Dcit, Vs Dmg Finance Investment Private Central Circle-15, Limited, New Delhi. Flat No.1, First Floor, Dakshineshwar, 10 Hailey Road, New Delhi – 110 001. Pan: Aaacd3459K

For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Shri Debesh Panda, Special Counsel
Section 132(4)Section 139Section 153A

…in CIT v. Manohar Glass Works, (1998) 232 ITR 302 and Smt. Thakuri Devi v. CWT, (1983) 139 ITR 271. 21. The Revenue is also fortified by principles laid down by a Full Bench of the Hon’ble High Court of Bombay in Ahmedabad Electricity Co. Ltd. v. CIT, (1993) 199 ITR 351, which has been subscribed to by this Hon’ble Tribunal in Shahid Atiq(supra) as set out below, and submits that the first ground of appeal is broad enough to cover all these aspects and enable this Hon’ble Tribunal to carry out this exercise, in view of the expression “thereon” in Section 254(1). 18 In re: “Unusual” features discernible from the…

Aravali Infrabuild Private Limited, Delhi vs. ACIT Central Circle-13, Delhi

In the result, all the three appeals filed by the assessee stand dismissed

ITA 1328/DEL/2023[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT DR
Section 132Section 143(2)Section 153CSection 153DSection 37

…IT(A) to entertain additional grounds of appeal raised by the Assessee in seeking modification of the assessment order passed by the AO. Jute Corp. of India Ltd. 187 ITR 688 (SC) National Thermal Power Co, Ltd. 229 ITR 383 (SC), Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom) (FB). Further, the AO in his remand report has also not raised any objection against the additional ground taken by the assessee. Thus, the additional ground taken is allowed to be considered. 8.2 The AO in his remand report has submitted that: "The above submissions of the assessee company, are not acceptable as the contentions raised ther…

Aravali Infrabuild Private Limited, Delhi vs. ACIT Central Circle-13, Delhi

In the result, all the three appeals filed by the assessee stand dismissed

ITA 1327/DEL/2023[2015-16]Status: DisposedITAT Delhi06 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT DR
Section 132Section 143(2)Section 153CSection 153DSection 37

…IT(A) to entertain additional grounds of appeal raised by the Assessee in seeking modification of the assessment order passed by the AO. Jute Corp. of India Ltd. 187 ITR 688 (SC) National Thermal Power Co, Ltd. 229 ITR 383 (SC), Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom) (FB). Further, the AO in his remand report has also not raised any objection against the additional ground taken by the assessee. Thus, the additional ground taken is allowed to be considered. 8.2 The AO in his remand report has submitted that: "The above submissions of the assessee company, are not acceptable as the contentions raised ther…

Aravali Infrabuild Private Limited, Delhi vs. ACIT Central Circle-13, Delhi

In the result, all the three appeals filed by the assessee stand dismissed

ITA 1326/DEL/2023[2012-13]Status: DisposedITAT Delhi06 Nov 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT DR
Section 132Section 143(2)Section 153CSection 153DSection 37

…IT(A) to entertain additional grounds of appeal raised by the Assessee in seeking modification of the assessment order passed by the AO. Jute Corp. of India Ltd. 187 ITR 688 (SC) National Thermal Power Co, Ltd. 229 ITR 383 (SC), Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom) (FB). Further, the AO in his remand report has also not raised any objection against the additional ground taken by the assessee. Thus, the additional ground taken is allowed to be considered. 8.2 The AO in his remand report has submitted that: "The above submissions of the assessee company, are not acceptable as the contentions raised ther…

Ashok Kumar, Mumbai vs. Income Tax Officer, Ward-1, Int. Tax, Ahmedabad

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

ITA 343/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad28 Oct 2024AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Akhilesh Deshmukh, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R
Section 139(1)Section 144Section 148Section 148ASection 69

…upreme Court in the case of National Thermal Power Co. Ltd Vs. CIT [(1998) 229 ITR 383 (SC)] The Appellant further draws Hon'ble Bench's attention to the Hon'ble Bombay High Court's Full Bench decision in the case of Ahmedabad Electricity Co. Ltd v CIT [(1993)199 ITR 351 (Bombay)]. I.T.A No. 343/Ahd/2024 A.Y. 2016-17 Page No. 3 Ashok Kumar vs. ITO In view of the above submission the Appellant prays that Hon'ble Bench may be pleased to admit the Additional Grounds and oblige.” 3. The assessee had not filed the return of income u/s. 139(1)/139(4) of the Act. As per the information, the Assessing Officer observed…

Bellflower Infrabuild Pvt Ltd, Delhi vs. ACIT Central Circle-13, Delhi

In the result, Appeal in ITA Nos

ITA 1333/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Oct 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

…1 ITA Nos. 1329, 1330, 1331,1332 & 1333/Del/2023 Bell Flower Infrabuild (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1329/Del/2023, A.Y.2012-13) ITA No. 1330/Del/2023, A.Y.2013-14) ITA No. 1331/Del/2023, A.Y.2014-15) ITA No. 1332/Del/2023, A.Y.2015-16) ITA No. 1333/Del/2023, A.Y.2016-17) Bellflower Infrabuild Pvt. ACIT Ltd. Central Circle-13, E-2, S. No. 21, Site No.-1793, Vs. ARA Centre, Jhandewalan Kotla Road, Opp. Extension, Balbhaban, Delhi-110002 Delhi PAN : AACCB96…

Bellflower Infrabuild Pvt Ltd, Delhi vs. ACIT Central Circle-13, Delhi

In the result, Appeal in ITA Nos

ITA 1332/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Oct 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

…1 ITA Nos. 1329, 1330, 1331,1332 & 1333/Del/2023 Bell Flower Infrabuild (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1329/Del/2023, A.Y.2012-13) ITA No. 1330/Del/2023, A.Y.2013-14) ITA No. 1331/Del/2023, A.Y.2014-15) ITA No. 1332/Del/2023, A.Y.2015-16) ITA No. 1333/Del/2023, A.Y.2016-17) Bellflower Infrabuild Pvt. ACIT Ltd. Central Circle-13, E-2, S. No. 21, Site No.-1793, Vs. ARA Centre, Jhandewalan Kotla Road, Opp. Extension, Balbhaban, Delhi-110002 Delhi PAN : AACCB96…

Bellflower Infrabuild Pvt Ltd, Delhi vs. ACIT Central Circle-13, Delhi

In the result, Appeal in ITA Nos

ITA 1331/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Oct 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

…1 ITA Nos. 1329, 1330, 1331,1332 & 1333/Del/2023 Bell Flower Infrabuild (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1329/Del/2023, A.Y.2012-13) ITA No. 1330/Del/2023, A.Y.2013-14) ITA No. 1331/Del/2023, A.Y.2014-15) ITA No. 1332/Del/2023, A.Y.2015-16) ITA No. 1333/Del/2023, A.Y.2016-17) Bellflower Infrabuild Pvt. ACIT Ltd. Central Circle-13, E-2, S. No. 21, Site No.-1793, Vs. ARA Centre, Jhandewalan Kotla Road, Opp. Extension, Balbhaban, Delhi-110002 Delhi PAN : AACCB96…