Allied Strips Ltd. v. Asstt. CIT

384 ITR 424High Court2016#6446 most cited

What is Allied Strips Ltd. v. Asstt. CIT authority for?

Reopening assessment is not permissible if it is based on a change of opinion, meaning the issue was already considered by the Assessing Officer in the original assessment proceedings.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2022.

Also referred to as

Allied Strips Ltd. v. Asstt. CIT · section 147 · reopening assessment · change of opinion · original assessment · escaped income · tangible material

Also reported as

69 Taxmann.com 444

Judgments citing Allied Strips Ltd. v. Asstt. CIT

ACIT, Central Circle-19, New Delhi vs. M/S K.R. Pulp & Papers Ltd, New Delhi

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR
Section 132Section 143(3)Section 147Section 80I

…ons have been recorded without any application of mind and thus no belief that income has escaped assessment can be stated to have been formed based on such reasons as recorded. ” 27.13. Also Hon’ble Delhi High Court in the case of Allied Strips Ltd. v. AC1T 384 ITR 424 held in almost similar circumstances that it is a case of change opinion and held as under: “ 10. It is clear from the above, that the present case is one of change of opinion. The questionnaire and particularly question B.1 specifically raise the issue with regard to share capital. It requires the petitioner to 52 ITA.No.5064/Del./2017 M/s. K.R…

DCIT, New Delhi vs. M/S. Oriental Bank of Commerce, Gurgaon

ITA 4334/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Jun 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri KVSR Krishna, CAFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 143Section 143(3)Section 147Section 148

…that the reasons recorded do not justify reopening u/s 147/148 in case of completed assessment u/s 143(3) as no tangible material has come to the light for initiating reassessment proceedings and relied upon the decisions cited as Allied Strips Ltd. vs. ACIT 384 ITR 424 (Delhi), Donaldson India Filters Systems Pvt. Ltd. vs. DCIT 371 ITR 87 (Delhi), Lalit Bagai vs. DCIT (2014) 91 CCH 7 (Del.)(HC), CIT vs. Valvoline Cummins Ltd. (2014) 90 CCH 0233 (Del.)(HC), Global Signal 5 ITA No.4334/Del./2016 Cables (India) Pvt. Ltd. vs. DCIT 368 ITR 609 (Del.) and CIT vs. Kelvinator of India Ltd. 320 ITR 561 (SC). 9. B…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri N.K. Pradhan, Accountant Member Assessment Years: 2008-09 Income Tax Officer-13(3)(3), M/s Vulvan Traders, 805, Room No.227,02nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAACV1603K Assessment Years: 2008-09 M/s Vulvan Traders, 805, Income Tax Officer-13(3)(…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…IT v. Gokul Ceramics [2016] 241 Taxman 1/71 taxmann.com 341 (Guj.) (para 16) ITA Nos.2578 to 2580/chny/2017 :- 52 -: C.O.Nos.47to 49/Chny/2018 M/s.Deloittee Haskins & Sells And distinguished the following decisions i. Allied Strips Ltd. v. Asstt. CIT [2016] 384 ITR 424/69 taxmann.com 444 (Delhi) (para 11) ii. Yogendrakumar Gupta v. ITO [2014] 366 ITR 186/46 taxmann.com 56 (Guj.) (para 11) The Hon'ble High Court while upholding the validity of reopening also considered following decision, which were referred by both sides- I. Allied Strips Ltd. v. Asstt. CIT [2016] 384 ITR 424/69 taxmann.com 444 (Delhi) (para…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…IT v. Gokul Ceramics [2016] 241 Taxman 1/71 taxmann.com 341 (Guj.) (para 16) ITA Nos.2578 to 2580/chny/2017 :- 52 -: C.O.Nos.47to 49/Chny/2018 M/s.Deloittee Haskins & Sells And distinguished the following decisions i. Allied Strips Ltd. v. Asstt. CIT [2016] 384 ITR 424/69 taxmann.com 444 (Delhi) (para 11) ii. Yogendrakumar Gupta v. ITO [2014] 366 ITR 186/46 taxmann.com 56 (Guj.) (para 11) The Hon'ble High Court while upholding the validity of reopening also considered following decision, which were referred by both sides- I. Allied Strips Ltd. v. Asstt. CIT [2016] 384 ITR 424/69 taxmann.com 444 (Delhi) (para…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…IT v. Gokul Ceramics [2016] 241 Taxman 1/71 taxmann.com 341 (Guj.) (para 16) ITA Nos.2578 to 2580/chny/2017 :- 52 -: C.O.Nos.47to 49/Chny/2018 M/s.Deloittee Haskins & Sells And distinguished the following decisions i. Allied Strips Ltd. v. Asstt. CIT [2016] 384 ITR 424/69 taxmann.com 444 (Delhi) (para 11) ii. Yogendrakumar Gupta v. ITO [2014] 366 ITR 186/46 taxmann.com 56 (Guj.) (para 11) The Hon'ble High Court while upholding the validity of reopening also considered following decision, which were referred by both sides- I. Allied Strips Ltd. v. Asstt. CIT [2016] 384 ITR 424/69 taxmann.com 444 (Delhi) (para…

Solo Hardware P. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, VICE PRESIDENT, and Shri Ramit Kochar, Accountant Member ITA NOs.1485 & 1486/Mum/2017 Assessment Years: 2010-11& 2011-12 M/s Solo Hardware Private ACIT, Limited, Circle-5(3)(2), बनाम/ Shop No.03, Shastri Nagar, Aayakar Bhavan, Vs. Opp. Pant Nagar Police M. K. Road, Station, Ghatkopar (East), Mumbai-400020 Mumbai-400075 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAJCS0760R None "नधा"रती क" ओर से / Assessee by Chaudhary…

Peethambra Buildcon Ltd., New Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeal is allowed

ITA 637/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Oct 2018AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2009-10

Section 143(3)Section 148

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘D+SMC’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2009-10 Peethambra Buildcon Ltd., vs. Income-tax Officer, D-46, East of Kailash, New Ward 19(3), New Delhi Delhi.(PAN- AADCP 5251R) (Respondent) (Appellant) Appellant by Shri Sunil Jain, FCA Respondent by Sh. Kaushlendra Tiwari, Sr. DR Date of Hearing 14.08.2018 Date of Pronouncement 23 .10.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A)- VII, New Delhi dated 16.10.2017 for the asse…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1787/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1786/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1785/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA No.1729 & 1730/Mum/2018 Assessment Year:2010-11 & 2011-12 Shri Dineshkumar C. Doshi, Income Tax Officer-19(1)(4), Prop. Jagruti Metal Inds. Room No.222, 2nd Floor, बनाम/ Office No.305, 3rd Matru Mandir, Vs. Floor,13/12, Virchand Tardeo Road, Umershway, B, 3rd Mumbai-400007 Panjrapole Lane, C. P. Tank, Mumbai-400004 "नधा"रती / Assessee राज"व / Revenue P.A. No.AHMPD4114D None "नधा"रती क" ओर से / Assessee by राज"व क" ओर स…

ITO 6(3)(2), Mumbai vs. Jaydeep Profiles P.Ltd, Mumbai

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5th floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAACJ8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/…

Jaydeep Profiles Pvt. Ltd., Mumbai vs. ITO WD 6 (3)(2), Mumbai

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5th floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAACJ8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/…

Idhasoft Ltd., Mumbai vs. DCIT - 15(2)(1), Mumbai

ITA 5139/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2007-08 M/S Idhasoft Ltd. Dcit-15(2)(1), 3, Narayan Building, Room No.357, 3Rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabci6090G Assessment Year: 2007-08 Dcit-15(2)(1), M/S Idhasoft Ltd. Room No.357, 3Rd Floor 3, Narayan Building, बनाम/ Aayakar Bhavan, 23 L. N. Road, Dadar East, Vs. M. K. Road, Mumbai-400014 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabci6090G

Section 142(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, जे, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2007-08 M/s Idhasoft Ltd. DCIT-15(2)(1), 3, Narayan Building, Room No.357, 3rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AABCI6090G Assessment Year: 2007-08 DCIT-15(2)(1), M/s Idhasoft Ltd. Room No.357, 3rd Floor 3, Narayan Building,…

Commitment Commodities Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5721/DEL/2016[2007-08]Status: DisposedITAT Delhi02 May 2017AY 2007-08

Bench: S.V. Mehrotra

For Appellant: Shri Sunil Arora, CAFor Respondent: Shri S.K. Jain, Sr. DR
Section 132Section 143(3)Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI - [SMC] BEFORE S.V. MEHROTRA, VICE PRESIDENT ITA No. 5721/Del /2016 [Assessment Year: 2007-08] M/s Commitment Commodities Pvt. Ltd Vs. The I.T.O 4346/4-C/1st Floor Ansari Road Ward - 6(2) Darya Ganj, New Delhi New Delhi PAN : AACCC 7773 R [Appellant] [Respondent] Date of Hearing : 21.04.2017 Date of Pronouncement : 02.05.2017 Appellant by : Shri Sunil Arora, CA Shri Akash Chugh, CA Respondent by : Shri S.K. Jain, Sr. DR ORDER This appeal filed by the assessee is directed against the order of the CIT(A)- 2, New Delhi, dated 31/08/2016 for A…

DCIT, New Delhi vs. M/S. Estwhile Global Trust Bank Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed for statistical

ITA 4090/DEL/2014[2002-03]Status: DisposedITAT Delhi19 Apr 2017AY 2002-03

Bench: Sh. Sudhanshu Srivastava & Sh.Anadee Nath Misshra

Section 143(3)Section 147Section 148Section 151(2)Section 250

…FIT FOR PUBLICATION (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.-4090/Del/2014 (ASSESSMENT YEAR-2002-03) DCIT, Vs Erstwhile Global Trust Bank Ltd., Circle-13(1), (Amalgamated with Oriental Bank of New Delhi. Commerce), F-14, IVth Floor, Competent House, Connaught Place, New Delhi-110001. PAN-AAACG7477L (APPELLANT) (RESPONDENT) Sh.Anil Kumar Sharma, Sr. DR Assessee by Revenue by Sh. K.V.S.R.Krishna, CA & Sh. Aman Goel, CA ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). T…

M/S. Richa Industries Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1476/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Mar 2017AY 2005-06

Bench: Sh. Kuldip Singh & Sh.Anadee Nath Misshra

Section 143(3)Section 147Section 148Section 154Section 36Section 80I

…hadur [1974J 97 ITR 239 (SC). 19 Asst. CIT v. ICICI Securities Primary Dealership Ltd. [2012] 348 ITR 299 (SC). 20 CIT v. Usha International Ltd. [2012] 348 iTR 485 (Delhi). 26 ABHA GUPTA Vs. DCIT [2016] 385 ITR 452 (Del) 27 ALLIED STRIPS LTD. vs. ACIT [2016] 384 ITR 424 (Del) 34 SUN PHARMACEUTICAL INDUSTRIES LTD.(Earlier known as Ranbaxy Laboratories Ltd.) vs. DCIT AND ANOTHER[2016] 381 ITR 387 (Del) 36 CIT vs.ARVIND REMEDIES LTD. [2015] 378 ITR 547 (Mad) 37 CONSULTING ENGINEERING SERVICES (INDIA) P. LTD. vs.DCIT [2015] 378 ITR 318 (Del) 42 RANBAXY LABORATORIES LTD Vs DCIT [2013] 351 ITR 23 (Del) (B.4). The Ld…

Allied Strips Ltd. v. Asstt. CIT (384 ITR 424) — Cited in 18 Judgments | BharatTax