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

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

In the result, assessee’s all appeals are allowed

ITA 3126/DEL/2023[2011-12]Status: DisposedITAT Delhi21 Jun 2024AY 2011-12

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…

Kiran Wati, New Delhi vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 362/DEL/2019[2011-12]Status: FixedITAT Delhi31 May 2024AY 2011-12

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…e Tax-III. Pune Vs. Sinhgad Technical Education Society (Supra) settles the issue and holds this to be an essential requirement. The decision of this Court in CIT -7 Vs. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Ltd. Vs ACIT [2017] 394 ITR 569 (Del) also held that in order to justify the assumption of jurisdiction under section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened." Further, Hon'ble Delhi High Court in the case of PCIT Vs Vikas Telecom Ltd ITA 112/2020 & CM APPL. 6464/2020 held as follo…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 352/DEL/2019[2016-17]Status: DisposedITAT Delhi31 May 2024AY 2016-17

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…e Tax-III. Pune Vs. Sinhgad Technical Education Society (Supra) settles the issue and holds this to be an essential requirement. The decision of this Court in CIT -7 Vs. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Ltd. Vs ACIT [2017] 394 ITR 569 (Del) also held that in order to justify the assumption of jurisdiction under section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened." Further, Hon'ble Delhi High Court in the case of PCIT Vs Vikas Telecom Ltd ITA 112/2020 & CM APPL. 6464/2020 held as follo…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 351/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2024AY 2015-16

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…e Tax-III. Pune Vs. Sinhgad Technical Education Society (Supra) settles the issue and holds this to be an essential requirement. The decision of this Court in CIT -7 Vs. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Ltd. Vs ACIT [2017] 394 ITR 569 (Del) also held that in order to justify the assumption of jurisdiction under section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened." Further, Hon'ble Delhi High Court in the case of PCIT Vs Vikas Telecom Ltd ITA 112/2020 & CM APPL. 6464/2020 held as follo…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 350/DEL/2019[2014-15]Status: DisposedITAT Delhi31 May 2024AY 2014-15

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…e Tax-III. Pune Vs. Sinhgad Technical Education Society (Supra) settles the issue and holds this to be an essential requirement. The decision of this Court in CIT -7 Vs. RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Ltd. Vs ACIT [2017] 394 ITR 569 (Del) also held that in order to justify the assumption of jurisdiction under section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened." Further, Hon'ble Delhi High Court in the case of PCIT Vs Vikas Telecom Ltd ITA 112/2020 & CM APPL. 6464/2020 held as follo…

ACIT, Central Circle-13, New Delhi vs. Pragun Finance Pvt.Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 886/DEL/2020[2010-11]Status: DisposedITAT Delhi30 May 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2010-11 Acit, Vs Pragun Finance Pvt. Ltd., Central Circle-13, 26, Main Ring Road, New Delhi. Part-4, Lajpat Nagar, New Delhi. Pan: Aaecp2711N (Appellant) (Respondent) Assessee By : Shri Kanwaljit Singh, Ca Revenue By : Shri P.N. Barnwal, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 30.05.2024

For Appellant: Shri Kanwaljit Singh, CAFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153ASection 153CSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2010-11 ACIT, Vs Pragun Finance Pvt. Ltd., Central Circle-13, 26, Main Ring Road, New Delhi. Part-4, Lajpat Nagar, New Delhi. PAN: AAECP2711N (Appellant) (Respondent) Assessee by : Shri Kanwaljit Singh, CA Revenue by : Shri P.N. Barnwal, CIT-DR Date of Hearing : 28.03.2024 Date of Pronouncement : 30.05.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 16.12.2019 of the Commissioner of Income…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

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

ITA 471/DEL/2019[2011-12]Status: DisposedITAT Delhi01 May 2024AY 2011-12

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…ome Tax-III, Pune Vs. Sinhgad Technical Education Society (Supra) settles the issue and holds this to be an essential requirement. The decision of this Court in CIT -7 Vs RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Ltd. Vs ACIT [2017] 394 ITR 569 (Del) also held that, in order to justify the assumption of jurisdiction under section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened." 5.9 Further, Hon'ble Karnataka High Court in case of Principal Commissioner of Income-tax, Bengaluru v. Smt. Lakshmi Sing…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

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

ITA 470/DEL/2019[2010-11]Status: DisposedITAT Delhi01 May 2024AY 2010-11

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…ome Tax-III, Pune Vs. Sinhgad Technical Education Society (Supra) settles the issue and holds this to be an essential requirement. The decision of this Court in CIT -7 Vs RRJ Securities (2016) 380 ITR 612 (Del) and ARN Infrastructure India Ltd. Vs ACIT [2017] 394 ITR 569 (Del) also held that, in order to justify the assumption of jurisdiction under section 153C of the Act the documents seized must be incriminating and must relate to each of the AYs whose assessments are sought to be reopened." 5.9 Further, Hon'ble Karnataka High Court in case of Principal Commissioner of Income-tax, Bengaluru v. Smt. Lakshmi Sing…

DCIT Central Circle-01, Delhi vs. Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi

ITA 61/DEL/2022[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…ounds raised by the Revenue. In support he relied upon the following decisions:- (i) CIT v. RRJ Securities Ltd. [2016] 380 ITR 612 (Del. HC) (ii) PCIT v. Sarwar Agency (P.) Ltd. [2017] 397 ITR 400 (Del. HC) (iii) ARN Infrastructure India Ltd. v. ACIT [2017] 394 ITR 569 (Del. HC) (iv) Karina Airlines International Limited v. ACIT ITA No.203/Del/2021 (Del.Trib.) (v) Anil Kumar Gopikishan Agrawal v. ACIT [2019] 418 ITR 25 (Guj. HC) (vi) Canyon Financial Services Ltd. v. ITO [2017] 399 ITR 202 (Del. HC) (vii) PCIT v. Dreamcity Buildwell (P.) Ltd. [2019] 417 ITR 617 (Del. HC) (viii) Shri Vinod Kumar v. DCIT, ITA No.…

Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi vs. ACIT Central Circle-1, New Delhi

ITA 951/DEL/2021[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…ounds raised by the Revenue. In support he relied upon the following decisions:- (i) CIT v. RRJ Securities Ltd. [2016] 380 ITR 612 (Del. HC) (ii) PCIT v. Sarwar Agency (P.) Ltd. [2017] 397 ITR 400 (Del. HC) (iii) ARN Infrastructure India Ltd. v. ACIT [2017] 394 ITR 569 (Del. HC) (iv) Karina Airlines International Limited v. ACIT ITA No.203/Del/2021 (Del.Trib.) (v) Anil Kumar Gopikishan Agrawal v. ACIT [2019] 418 ITR 25 (Guj. HC) (vi) Canyon Financial Services Ltd. v. ITO [2017] 399 ITR 202 (Del. HC) (vii) PCIT v. Dreamcity Buildwell (P.) Ltd. [2019] 417 ITR 617 (Del. HC) (viii) Shri Vinod Kumar v. DCIT, ITA No.…

ACIT, CC-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., New Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 592/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Feb 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम ACIT Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. PAN No. AABCE1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., ACIT F-1098, Basement, Vs. Central Circle…

ACIT Central Circle-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 591/DEL/2022[2008-09]Status: DisposedITAT Delhi08 Feb 2024AY 2008-09

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम ACIT Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. PAN No. AABCE1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., ACIT F-1098, Basement, Vs. Central Circle…

DCIT Central Circleii, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2244/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2243/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2242/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2241/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Dec 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 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 15Section 153C

…I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/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.2241 to 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 to 2014-15 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Central Circle-II, Vs. 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 to 127/Del/2019 (In ITA Nos…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8516/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8515/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8514/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8513/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…