AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd.

194 Taxmann 43High Court2010#1319 most cited

What is AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd. authority for?

Once the assessee establishes the identity of the creditors and the genuineness of the transactions, including share application money, the onus shifts to the Assessing Officer to prove otherwise.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT vs Dwarkadhish Investments P Ltd · section 68 · onus of proof · genuineness of transaction · share application money · identity of creditors · accommodation entry · unexplained cash credit · source of source · creditworthiness of creditor

Sections most often in play

Section 68Section 143(3)Section 133(6)Section 147Section 148Section 115BBESection 115JBSection 131

Issues it is cited on

onus of proofsource of sourcecreditworthiness of the creditoraddition under section 68share application moneyaddition u/s 68genuineness of the transactioncommissioner (appeals)unexplained cash creditsection 131section 133(6)accommodation entry

Judgments citing AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd.

D.C.I.T., Circle- 1, Dibrugarh vs. Meenakshi Bamalwa Soni, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Usha Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa (HUF), Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

ACIT, Circle-30(1), New Delhi vs. Bhushan Kumar Jain, New Delhi

In the result, the appeal of the revenue is allowed

ITA 72/DEL/2020[2016-17]Status: DisposedITAT Delhi31 Jul 2023AY 2016-17
For Appellant: Shri Kanav Bali Sr. DRFor Respondent: Shri Satish Kr. Agarwal, CA
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 The ACIT, Circle30(1), New Delhi Bhushan Kumar Jain, 110002 E-5/8, Vasant Vihar, New Delhi 110057 vs. PAN AGRPJ 1187 G (Appellant) (Respondent) For Revenue : Shri Satish Kr. Agarwal, CA For Assessee : Shri Kanav Bali Sr. DR Date of Hearing : 09.05.2023 Date of Pronouncement : 31.07.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-34 New Delhi dated 25.10.2019 for AY 2016-17. 2. The grounds of r…

Kalubhai Dulabhai Golaviya, Surat vs. The Deputy Commissioner of Income Tax, Circle-2, Surat

In the result, ground raised by the assessee is allowed

ITA 619/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: Shri Ashwin K Parekh, C.AFor Respondent: Shri Ashok B.Koli, CIT-DR &
Section 132Section 143(2)Section 143(3)Section 153ASection 45(3)Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A No.15 & ITA No.619/SRT/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner of Income-tax, B/1-2, Jalaram Society, B/h. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABLPP 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by : Shri Ashwin K Parekh, C.A. राज" की ओर से Respondent by : Shri Ashok B…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…the initial burden of proof has been discharged by the Appellant, the burden of proof shifts on the AO, which in the present case has not been discharged by him. 15.110 As held by the Hon'ble High Court of Delhi in CIT vs Dwarkadhish Investments P Ltd (2010) 194 Taxmann 43, in cases where assessee provides all the details to establish the genuineness of the transaction, the onus to prove 30 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns would shift to the Revenue. The relevant extract of the said judgment is r…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…the initial burden of proof has been discharged by the Appellant, the burden of proof shifts on the AO, which in the present case has not been discharged by him. 15.110 As held by the Hon'ble High Court of Delhi in CIT vs Dwarkadhish Investments P Ltd (2010) 194 Taxmann 43, in cases where assessee provides all the details to establish the genuineness of the transaction, the onus to prove 30 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns would shift to the Revenue. The relevant extract of the said judgment is r…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…the initial burden of proof has been discharged by the Appellant, the burden of proof shifts on the AO, which in the present case has not been discharged by him. 15.110 As held by the Hon'ble High Court of Delhi in CIT vs Dwarkadhish Investments P Ltd (2010) 194 Taxmann 43, in cases where assessee provides all the details to establish the genuineness of the transaction, the onus to prove 30 ITA.No. 713/Mum/2020 (A.Y.2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021& Other appeals Anandilal and Ganesh Podar Society & other group concerns would shift to the Revenue. The relevant extract of the said judgment is r…

Assistant Commissioner of Income Tax, Cir.2(1)(1), Surat vs. M/S Galaxi Filaments, Surat

In the result, the appeal of the Revenue is dismissed

ITA 35/SRT/2022[2017-18]Status: DisposedITAT Surat30 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.35/Srt/2022 (िनधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Assistant Commissioner Of M/S Galaxy Filaments Income-Tax, Circle-2(1)(1), Room 13-14, Sanskruti Industrial Vs. 6Th No.612, Floor, Aayakar Estate, Nr. Diamond Rose Bhavan, Nr. Majura Gate, Surat- Nursery, Laskana, Surat-395013 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapfg 6252 M (Assessee ) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Vinod Kuamr, Sr-D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.35/SRT/2022 (िनधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Assistant Commissioner of M/s Galaxy Filaments Income-tax, Circle-2(1)(1), Room 13-14, Sanskruti Industrial Vs. 6th No.612, Floor, Aayakar Estate, Nr. Diamond Rose Bhavan, Nr. Majura Gate, Surat- Nursery, Laskana, Surat-395013 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPFG 6252 M (Assessee ) (Respondent) "नधा"रती क" ओर से /Assessee by : Shri Rasesh Shah, C.A राज"व क" ओर से /Respondent by : Shri Vinod Kuamr, Sr-D.…

M/S Davalagiri Property Developers Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 568/BANG/2019[2009-10]Status: DisposedITAT Bangalore11 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 234Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2009-10 M/s. Davalagiri Property Vs. The Deputy Commissioner Developers Pvt. Ltd., of Income Tax, Prerana Chambers, Circle 2[1][2], No.26, 2nd Floor, Bangalore. Nehru Nagar Main Road, Kumara Park West, Bangalore – 560 048. PAN: AACCD 3575A APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 11.04.2022 O R D E R Per…

DCIT-13(3)(2), Mumbai vs. M/S Vedartha Entertainment Ltd., Mumbai

ITA 4169/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Nov 2021AY 2014-15

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2014-15 Dcit-13(3)(2), M/S Vedartha Entertainment Ltd., Room No. 229/219, 2Nd Floor, Vs. 201, 2Nd Floor, Jaimala Apartment, Aayakar Bhavan, M.K. Road, Near Hotel Shimmers, Link Road, Mumbai-400020. Malad (E), Mumbai-400064. Pan No. Aaecv 0129 N Appellant Respondent Revenue By : Mr. Usha Gaikwad, Dr Assessee By : Ms. Neelkant Khandelwal, Ar Date Of Hearing : 21/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Ms. Neelkant Khandelwal, ARFor Respondent: Mr. Usha Gaikwad, DR
Section 131Section 142(1)Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2014-15 DCIT-13(3)(2), M/s Vedartha Entertainment Ltd., Room No. 229/219, 2nd floor, Vs. 201, 2nd floor, Jaimala Apartment, Aayakar Bhavan, M.K. Road, Near Hotel Shimmers, Link Road, Mumbai-400020. Malad (E), Mumbai-400064. PAN No. AAECV 0129 N Appellant Respondent Revenue by : Mr. Usha Gaikwad, DR Assessee by : Ms. Neelkant Khandelwal, AR Date of Hearing : 21/09/2021 Date of pronouncement : 25/11/2021 ORDER PER S. RIFAUR RAHMAN, A.M. The pre…

A.C.I.T., Circle-49(1), Kolkata vs. M/S Viswakarma Residency, Kolkata

Appeal is dismissed

ITA 255/KOL/2020[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/ Assessment Years:2016-17 बनाम / Acit, Cir-49(1), Kolkata M/S. Viswakarma Residency Uttarpan Complex, Ds-Iv, V/S. 2Nd Fl., Manicktala Civick Centre, Block-2 & 3, 2Nd Fl., Kolkata-700 054. Pan: Aaifv3279Q अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing Through Video Conferencing अपीलाथ" क" ओर से/By Appellant Shri Manish Kanojia, Cit, Dr ""यथ" क" ओर से/By Respondent Shri S.M Surana, Advocate, Ar सुनवाई क" तार"ख/Date Of Hearing 04-08-2021 घोषणा क" तार"ख/Date Of Pronouncement 26-10-2021

Section 131Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” KOLKATA Before Shri Sanjay Garg, Judicial Member and Dr. M.L.Meena, Accountant Member आयकर अपील सं.य/ Assessment Years:2016-17 बनाम / ACIT, Cir-49(1), Kolkata M/s. Viswakarma Residency Uttarpan Complex, DS-IV, V/s. 2nd Fl., Manicktala Civick Centre, Block-2 & 3, 2nd Fl., Kolkata-700 054. PAN: AAIFV3279Q अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing through video Conferencing अपीलाथ" क" ओर से/By Appellant Shri Manish Kanojia, CIT, DR ""यथ" क" ओर से/By Respondent Shri S.M Surana, Advocate, AR सुनवाई क" तार"ख/Date of Hearing 04-08-2021 घोषणा क" तार"ख/Date of Pronounc…

DCIT, New Delhi vs. M/S. Jaguar Buildcon Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 284/DEL/2015[2012-13]Status: DisposedITAT Delhi31 Aug 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…

DCIT, New Delhi vs. M/S. Jaguar Buildcon Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 283/DEL/2015[2011-12]Status: DisposedITAT Delhi31 Aug 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…

ITO, New Delhi vs. M/S. Arizona Venutres Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 1428/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.1428/DEL/2016 Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Ventures Pvt. New Delhi. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD6391B (Appellant) (Respondent) Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Global Services New Delhi. Pvt. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD7117M (Appellant) (Respondent) Appellant by: Shri Satpal Gulati…