Bses Rajdhani Power Ltd., New Delhi vs. ACIT, New Delhi
The appeal is partly allowed
ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06
Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)
Section 154
…otherwise, duty bound to grant relief, which the assessee may not have claimed in the return of income: - CIT vs. Mahalaxmi Sugar Mills Co. Ltd: 160 ITR 920 (SC) - National Thermal Power Limited v. CIT: 229 ITR 383 (SC) - Assam Company (India) Ltd. vs. CIT: 256 ITR 423 (Gau.) - Nathmal Bankatlal Parikh & Co. V. CIT: 122 ITR 168 (AP –FB) - CIT V. Smt. Archana R. Dhanswatay: 136 ITR 355 (Bom) - Smt. Shen Lata Jain V. CIT: 192 CTR 50 (J&K) 14.16 In view of the aforesaid submissions and the cited decisions, the Learned AR submitted that the assessing officer may kindly be directed to reduce the service line deposi…
