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 367,181 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

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…o have to be construed with reference to the date of handing over of assets/documents to the AO of the Assessee." 9. The said decision in RRJ Securities (supra) has been followed by this Court subsequently in ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 394 ITR 569/81 taxmann.com 260 (Delhi). 10. Mr. Salil Aggarwal, learned counsel for the Assessee, has drawn the attention of the Court to the recent amendment made in Section 153 C of the Act by the Finance Act, 2017 with effect from 1st April 2017. This amendment in effect states that the block period for the searched person as well as the 'other person' wo…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…o have to be construed with reference to the date of handing over of assets/documents to the AO of the Assessee." 9. The said decision in RRJ Securities (supra) has been followed by this Court subsequently in ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 394 ITR 569/81 taxmann.com 260 (Delhi). 10. Mr. Salil Aggarwal, learned counsel for the Assessee, has drawn the attention of the Court to the recent amendment made in Section 153 C of the Act by the Finance Act, 2017 with effect from 1st April 2017. This amendment in effect states that the block period for the searched person as well as the 'other person' wo…

DCIT Circle- 05, New Delhi vs. Ojjus Medicare Private Limited, New Delhi

In the result, the appeal of the assessee is allowed, as indicated above

ITA 955/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Jul 2022AY 2012-13

Bench: Shri C.M. Garg & Shri Anadee Nath Misshraassessment Year: 2012-13 Ojjus Medicare Private Limited, Vs. Acit, No.11, Gali No.5, Block-A, Circle-05, West Karawal Nagar, New Delhi. New Delhi – 110 094. Pan: Aabch6207Q Assessment Year: 2012-13

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms Rinku Singh, CIT-DR
Section 132Section 132ASection 143(3)Section 153Section 153ASection 153C

…004-05 were outside the scope 11 of Section 153C of the Act and the AO had no jurisdiction to make an assessment of the Assessee's income for that year.” This principle was further reiterated in the case of ARN Infrastructure India Ltd. v. ACIT as reported in 394 ITR 569, wherein it has been held as under: "12. The decision in RRJ Securities Ltd. (supra) is categorical that under / Section 153C of the Act, the period of six years as regards the person other than the searched person would commence only from the year in which the satisfaction not is prepared by the AO of the searched person and a notice is issued p…

Ojjus Medicare Private Limited, New Delhi vs. ACIT Circle- 05, New Delhi

In the result, the appeal of the assessee is allowed, as indicated above

ITA 202/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Jul 2022AY 2012-13

Bench: Shri C.M. Garg & Shri Anadee Nath Misshraassessment Year: 2012-13 Ojjus Medicare Private Limited, Vs. Acit, No.11, Gali No.5, Block-A, Circle-05, West Karawal Nagar, New Delhi. New Delhi – 110 094. Pan: Aabch6207Q Assessment Year: 2012-13

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Ms Rinku Singh, CIT-DR
Section 132Section 132ASection 143(3)Section 153Section 153ASection 153C

…004-05 were outside the scope 11 of Section 153C of the Act and the AO had no jurisdiction to make an assessment of the Assessee's income for that year.” This principle was further reiterated in the case of ARN Infrastructure India Ltd. v. ACIT as reported in 394 ITR 569, wherein it has been held as under: "12. The decision in RRJ Securities Ltd. (supra) is categorical that under / Section 153C of the Act, the period of six years as regards the person other than the searched person would commence only from the year in which the satisfaction not is prepared by the AO of the searched person and a notice is issued p…

Ankit Gupta, Ghaziabad vs. DCIT, Central Circle, Noida

In the result, the appeal filed by the Assessee stands allowed

ITA 4279/DEL/2019[2014-15]Status: DisposedITAT Delhi25 May 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2014-15

For Appellant: Sh. Mohit Gupta, CAFor Respondent: Shri Zahid Parvez, Sr. DR
Section 132Section 139Section 142(1)Section 143(3)Section 153Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 Ankit Gupta, vs. DCIT, Central Circle, 28, Purva Dulichand, Noida. Ghaziabad. PAN: AJMPG9551D (Appellant) (Respondent) Appellant by : Sh. Mohit Gupta, CA, Ms. Nandani Mishra, AR Sh. Naveen Kumar, AR Respondent by : Shri Zahid Parvez, Sr. DR Date of hearing : 23.05.2022 Date of order : 25.05.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the assessee against the order dated 05.03.2019, impugned herein, passed by t…

Apple Sponge & Power Ltd., Delhi vs. DCIT, Central Circle, Delhi

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

ITA 7638/DEL/2018[2015-16]Status: DisposedITAT Delhi25 May 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Zahid Parvez, Sr. DR
Section 132Section 143(2)Section 153CSection 153DSection 68

…16 could have been made only u/s 153C of the Act after compliance of provisions of that section. 10. We draw support from the decisions of the Hon'ble High Court of Delhi in the case of RRJ Securities Ltd 62 Taxmann.com 391 and ARN Infrastructure India Ltd 81 Taxmann.com 260. 11. Assessment order dated 31.12.2016 is framed u/s 143(3) of the Act for the impugned Assessment Year 2015-16. In our considered view, this year falls within the period of six years when counted from the date of recording satisfaction note u/s 153C of the Act which is the deemed date of search. 12. The Act has been amended recently by…

DCIT, Central Circle, Noida vs. Balajee Banquets Pvt. Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 5165/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Apr 2022AY 2011-12

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 153C

…me Tax- Ill, 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) 3S0 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. ” 5.14 Thus, from the plain reading of language of section 153C of the Act and various judicial pronouncement cited here-i…

DCIT, Central Circle, Noida vs. Balajee Banquets Pvt. Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 5164/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Apr 2022AY 2010-11

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 153C

…me Tax- Ill, 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) 3S0 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. ” 5.14 Thus, from the plain reading of language of section 153C of the Act and various judicial pronouncement cited here-i…

DCIT, Central Circle-1, Noida vs. Golf Link Hospitality P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 6413/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Jan 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri N. K. Choudhry(Through Video Conferencing) Dcit, Vs. Golf Link Hospitality Pvt. Ltd, Central Circle-1, F-302, Aditya Commercial, Noida Plot No. 12, Preetvihar Community Centre, New Delhi Pan: Aadcg5239R (Appellant) (Respondent)

For Appellant: ShriMayankPatawari, CAFor Respondent: ShriGovindSinghal, Sr. DR
Section 132Section 153CSection 250(6)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) DCIT, Vs. Golf Link Hospitality Pvt. Ltd, Central Circle-1, F-302, Aditya Commercial, Noida Plot No. 12, PreetVihar Community Centre, New Delhi PAN: AADCG5239R (Appellant) (Respondent) Revenue by : ShriGovindSinghal, Sr. DR Assessee by: ShriMayankPatawari, CA Date of Hearing 25/01/2022 Date of pronouncement 31/01/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the Revenue against the order dated 27.07.2018 im…

DCIT, Central Circle-1, Noida vs. Golf Link Hospitality P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 6414/DEL/2018[2012-13]Status: DisposedITAT Delhi07 Dec 2021AY 2012-13
Section 132Section 153C

…come 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.” Thus, by now, it is a settled law that notice u/s 153C of the Act is ab-initio-invalid in absence of incriminating seized…

DCIT, New Delhi vs. M/S. Mapsa Tapes Pvt. Ltd., Delhi

ITA 3539/DEL/2017[2011-12]Status: DisposedITAT Delhi07 Dec 2021AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri C. S. AggarwalFor Respondent: Ms. Sarita Kumari
Section 132Section 132(1)Section 153ASection 153C

…be reopened, the decision of the Supreme Court in Sinhgad Technical Education Society (supra) settles the issue and holds this to be an essential requirement. The decisions of this Court in RRJ Securities and ARN Infrastructure India Ltd. v. Asstt. CIT [2017] 394 ITR 569/81 taxmann.com 260 (Delhi) also hold 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. Since the satisfaction note forms the basis for initiating the proceedings under Section 153 C of the…

ACIT, New Delhi vs. M/S. Vision Town Planners Pvt. Ltd., Noida

ITA 4461/DEL/2014[2011-12]Status: DisposedITAT Delhi18 Nov 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, C. AFor Respondent: Ms. Sunita Singh [CIT] – D. R
Section 139Section 143Section 143(3)Section 153ASection 153CSection 154

…l High Court:- i. Principal Commissioner of Income Tax (Centralj-1 v. Raj Buildworth (P.) Ltd 113 taxmann.com 600 (Delhi) ii. Principal Commissioner of Income Tax v. Sarwar Agency (P.) Ltd. 397 ITR 400 (Delhi) iii. ARN Infrastructure India Ltd. v. Asst. CIT (394 ITR 569) (Delhi) 22. It was also stated by the learned authorised representative that the amendment made to the finance act 2017 to the provisions of Section 153C of the act is prospective in nature. 23. Accordingly, the order passed by the Assessing Officer under Section 143(3) is bad in law and deserves to be quashed. 24. On the other hand, the ld. [C…

DCIT, New Delhi vs. Newbury Oil Company Ltd., New Delhi

In the result, both the appeals of the Revenue and cross- objections of the assessee are dismissed

ITA 5398/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Jul 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri K.Narasimha Chary

Section 132Section 144CSection 144C(15)Section 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 5398 & 5399/Del/2015 (Assessment Year: 2011-12 & 2012-13) DCIT, Central Circle-19 Vs. Newbury Oil Company Ltd., New Delhi C/o Mr. Aseem Chawla, Advocate E-200, Greater Kailash-I New Delhi PAN: AADCN3458P Appellant Respondent C.O. Nos. 475 & 476/Del/2015 (in ITA Nos. 5398 & 5399/Del/2015) (Assessment Year: 2011-12 & 2012-13) DCIT, Central Circle-19 Vs. Newbury Oil Company Ltd., New Delhi C/o Mr. Aseem Chawla, Advocate E-200, Greater Kailash-I New…

ACIT, Central Circle- 30, New Delhi vs. Sarvottam Commodities Pvt. Ltd., New Delhi

ITA 4059/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4059/DEL/2017 Assessment Years: 2008-09 ACIT, Vs. Sarvottam Commodities Pvt. Central Circle-30, Ltd. New Delhi. 303, Himaland House, D-5, Karampura Commercial Complex, New Delhi. TAN/PAN: AALCS2583C (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Adv. Department by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 9 07 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal pertaining to…

ACIT, CC-30, New Delhi vs. Sanskriti Tie Up Pvt. Ltd., New Delhi

ITA 4058/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4058/DEL/2017 Assessment Years: 2008-09 ACIT, Vs. M/s. Sanskriti Tie Up Pvt. Central Circle-30, Ltd., New Delhi. 203, Puja House, Karampura Commerical Complex, New Delhi. TAN/PAN: AALCS2575G (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Adv. Department by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 09 07 2021 O R D E R PER AMIT SHUKLA, JM : The aforesaid appeal pertaining to A.Y.2…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

ITA 4045/DEL/2017[2007-08]Status: DisposedITAT Delhi09 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68Section 88

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 4045/DEL/2017 Assessment Year: 2007-08 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 9 07 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal pertaining to A.Y.2007-08 h…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4070/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2021AY 2014-15

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4069/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Jun 2021AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4068/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Jun 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…

Prakash Industries Ltd., New Delhi vs. ACIT, CC- 30, New Delhi

ITA 4067/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH “F”NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4039, 4040, 4041, 4042 & 4043/DEL/2017 Assessment Years: 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 ACIT, vs. M/s. Prakash Industries Central Circle-30, Ltd., New Delhi. 15 KM Stone, Delhi Road, Hisar, Haryana. TAN/PAN: AABCP6765H (Appellant) (Respondent) I.T.As. No.4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 M/s. Prakash Industries Vs. ACIT,…