ARN Infrastructure India Ltd. v. Asstt. CIT

394 ITR 569High Court2017#278 most cited

What is ARN Infrastructure India Ltd. v. Asstt. CIT authority for?

For initiating proceedings under Section 153C, seized documents must be incriminating and specifically relate to the assessment years for which assessments are reopened. A document relevant only for one year cannot be used to reopen other assessment years without being incriminating for those years.

282

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2025.

Also referred to as

ARN Infrastructure India Ltd. · Section 153C · Section 132 · incriminating document · satisfaction note · search assessment · reopening assessment · seized material · jurisdiction 153C · assessment years

Also reported as

81 Taxmann.com 2602017 SCC OnLine DEL 8081

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 151Section 149

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 153c(1)section 158bdblock periodsatisfaction notedocuments seizedsection 132(1)

Judgments citing ARN Infrastructure India Ltd. v. Asstt. CIT

Social Realtor (P) Ltd., New Delhi vs. ACIT, Central Circle-2, Faridabad

ITA 3450/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

Social Realtor (P) Ltd., New Delhi vs. ACIT, Central Circle-2, Faridabad

ITA 3449/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

ACIT Central Circle-30, New Delhi vs. Shalimar Lakecity Pvt Ltd, Mumbai

In the result, the appeal of the Revenue is hereby dismissed

ITA 9104/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 143(3)Section 153CSection 68

…………………………………………………” The Hon’ble Delhi High Court in this order in the case of pr. CIT vs. Index Securities (P) Ltd. has built upon the cases of CIT vs. RRJ Securities Limited reported as 380 ITR 612 (Delhi) and M/s. AR Infra India Limited vs. ACIT reported as 394 ITR 569 (Delhi). I find that the seized documents referred to in the satisfaction notes cannot be said to be incriminating, with regard to this assessee for this assessment year. 3 In this connection, reliance is also placed upon orders of Delhi High Court in the cases of - (i) CIT vs. Kabul Chawla, 380 ITR 573 (ii) Pr. CIT vs. Lata Jain, 384 ITR 543…

Kk Mohandas, Kannur vs. DCIT Central Circle 2, Kozhikode

The appeal of the assessee is allowed

ITA 497/COCH/2023[2010-11]Status: DisposedITAT Cochin19 Sept 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Pavav Ved, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 132Section 153C

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The ACIT, Central Circle, Kollam

Appeals of the assessee are allowed

ITA 99/COCH/2023[2004-05]Status: DisposedITAT Cochin21 Aug 2024AY 2004-05

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The ACIT, Central Circle, Kollam

Appeals of the assessee are allowed

ITA 98/COCH/2023[2003-04]Status: DisposedITAT Cochin21 Aug 2024AY 2003-04

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The ACIT, Central Circle, Kollam

Appeals of the assessee are allowed

ITA 101/COCH/2023[2006-07]Status: DisposedITAT Cochin21 Aug 2024AY 2006-07

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The ACIT, Central Circle, Kollam

Appeals of the assessee are allowed

ITA 100/COCH/2023[2005-06]Status: DisposedITAT Cochin21 Aug 2024AY 2005-06

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The DCIT, Kollam

Appeals of the assessee are allowed

ITA 462/COCH/2016[2006-07]Status: DisposedITAT Cochin21 Aug 2024AY 2006-07

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The DCIT, Kollam

Appeals of the assessee are allowed

ITA 461/COCH/2016[2005-06]Status: DisposedITAT Cochin21 Aug 2024AY 2005-06

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The DCIT, Kollam

Appeals of the assessee are allowed

ITA 460/COCH/2016[2004-05]Status: DisposedITAT Cochin21 Aug 2024AY 2004-05

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

Sri.Mohammed Sherief, Karunagappally vs. The DCIT, Kollam

Appeals of the assessee are allowed

ITA 459/COCH/2016[2003-04]Status: DisposedITAT Cochin21 Aug 2024AY 2003-04

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Shri. Rajakannan, AdvFor Respondent: Shri. K. Jayaganesh, Senior AR
Section 133ASection 143(3)Section 153CSection 459

…e Tax-III, Pune v. Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in CIT-7 v. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Limited v. ACIT [2017] 394 ITR 569 (Del) also hold that in order to justify the assumption of jurisdiction under Section 153 C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the Act, it is futile fo…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2240/DEL/2019[2010-11]Status: HeardITAT Delhi10 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Vs. Central Circle-II, 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos.…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2239/DEL/2019[2009-10]Status: HeardITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Vs. Central Circle-II, 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos.…

Marconi Infratech (P) Ltd., Gurgaon vs. ACIT Central Circle-11, Faridabad

In the result, assessee’s all appeals are allowed

ITA 3132/DEL/2023[2017-18]Status: DisposedITAT Delhi21 Jun 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

Marconi Infratech (P) Ltd., Gurgaon vs. ACIT Central Circle-11, Faridabad

In the result, assessee’s all appeals are allowed

ITA 3131/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Jun 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

Marconi Infratech (P) Ltd., Gurgaon vs. ACIT Central Circle-11, Faridabad

In the result, assessee’s all appeals are allowed

ITA 3130/DEL/2023[2015-16]Status: DisposedITAT Delhi21 Jun 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

Marconi Infratech (P) Ltd., Gurgaon vs. ACIT Central Circle-11, Faridabad

In the result, assessee’s all appeals are allowed

ITA 3129/DEL/2023[2014-15]Status: DisposedITAT Delhi21 Jun 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

Marconi Infratech (P) Ltd., Gurgaon vs. ACIT Central Circle-11, Faridabad

In the result, assessee’s all appeals are allowed

ITA 3128/DEL/2023[2013-14]Status: DisposedITAT Delhi21 Jun 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

Marconi Infratech (P) Ltd., Gurgaon vs. ACIT Central Circle-11, Faridabad

In the result, assessee’s all appeals are allowed

ITA 3127/DEL/2023[2012-13]Status: DisposedITAT Delhi21 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…