B Kishore Kumar v. DCIT

234 Taxmann 771Supreme Court of India2015#757 most cited

What is B Kishore Kumar v. DCIT authority for?

This Supreme Court decision is cited as authority in search and seizure assessment proceedings.

135

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

B Kishore Kumar v. DCIT · 234 Taxmann 771 · 62 Taxmann.com 2015 · SC · search and seizure · section 132 · assessment procedure

Also reported as

62 Taxmann.com 2015

Sections most often in play

Section 148Section 142(1)Section 133ASection 143(3)Section 132Section 132(4)Section 153ASection 36(1)(iii)

Issues it is cited on

section 133(a)section 65asection 282a(1)section 40(3)abatement of assessmentsection 282asection 153b(1)(a)section 65btime barred assessmentsection 148(1)bona fide mistakesection 140a

Judgments citing B Kishore Kumar v. DCIT

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Geetanjali Space Dy. CIT CC-1(1), Pvt. Ltd., Room No.903, B-47, Shakti Dhara 9th Floor, Society, Vs. Pratishtha Bhavan, Colony Road, M.K. Road, Bapu Nagar, Ahmedabad, Mumbai - 400020 Gujarat – 382 350 PAN: AADCG2733L (Appellant) (Respondent) Assessment Year: 2010-11 Dy. CIT, M/s. Geetanjali Space Central Circle -1(1), Pvt. Ltd., Room No.903, 9th Floor, B-47, Shakti Dhara Pratishtha Bhavan, Vs. Society, Old C.G.O. Bldg. (Annexe) Colony R…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1158/DEL/2019[2014-15]Status: DisposedITAT Delhi07 May 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1157/DEL/2019[201`3-14]Status: DisposedITAT Delhi07 May 2019

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Processed Food Pvt. Ltd., New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1156/DEL/2019[2013-14]Status: DisposedITAT Delhi07 May 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Mars Realtors P. Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7180/MUM/2016[2013-14]Status: DisposedITAT Mumbai05 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No A.Y. Appellant Respondent 7177/Mum/16 2009-10 M/s. Dev Land and Housing P Ltd., 10th Floor, Dev Plaza, 7178/Mum/16 2010-11 Opp: Fire brigade, S V Road, Andheri, Deputy Commissioner of Mumbai Income Tax, CC-3(4), [PAN: AACCD3656L] 7179/Mum/16 2013-14 Central Range-3, Mumbai M/s. Mars Realtors Pvt. Ltd., 10th Floor, Dev Plaza, 7180/Mum/16 2013-14 Opp: Fire Brigade, S V Road, Andheri(W), Mumbai [PAN: AAECM5228K] Appellant by : Shri T. Kipgen, CIT-DR Shri Chaitanya A…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dev Land and Housing P.Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7179/MUM/2016[2013-14]Status: DisposedITAT Mumbai05 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No A.Y. Appellant Respondent 7177/Mum/16 2009-10 M/s. Dev Land and Housing P Ltd., 10th Floor, Dev Plaza, 7178/Mum/16 2010-11 Opp: Fire brigade, S V Road, Andheri, Deputy Commissioner of Mumbai Income Tax, CC-3(4), [PAN: AACCD3656L] 7179/Mum/16 2013-14 Central Range-3, Mumbai M/s. Mars Realtors Pvt. Ltd., 10th Floor, Dev Plaza, 7180/Mum/16 2013-14 Opp: Fire Brigade, S V Road, Andheri(W), Mumbai [PAN: AAECM5228K] Appellant by : Shri T. Kipgen, CIT-DR Shri Chaitanya A…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dev Land and Housing P.Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7178/MUM/2016[2010-11]Status: DisposedITAT Mumbai05 Apr 2019AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No A.Y. Appellant Respondent 7177/Mum/16 2009-10 M/s. Dev Land and Housing P Ltd., 10th Floor, Dev Plaza, 7178/Mum/16 2010-11 Opp: Fire brigade, S V Road, Andheri, Deputy Commissioner of Mumbai Income Tax, CC-3(4), [PAN: AACCD3656L] 7179/Mum/16 2013-14 Central Range-3, Mumbai M/s. Mars Realtors Pvt. Ltd., 10th Floor, Dev Plaza, 7180/Mum/16 2013-14 Opp: Fire Brigade, S V Road, Andheri(W), Mumbai [PAN: AAECM5228K] Appellant by : Shri T. Kipgen, CIT-DR Shri Chaitanya A…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dev Land and Housing P.Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7177/MUM/2016[2009-10]Status: DisposedITAT Mumbai05 Apr 2019AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No A.Y. Appellant Respondent 7177/Mum/16 2009-10 M/s. Dev Land and Housing P Ltd., 10th Floor, Dev Plaza, 7178/Mum/16 2010-11 Opp: Fire brigade, S V Road, Andheri, Deputy Commissioner of Mumbai Income Tax, CC-3(4), [PAN: AACCD3656L] 7179/Mum/16 2013-14 Central Range-3, Mumbai M/s. Mars Realtors Pvt. Ltd., 10th Floor, Dev Plaza, 7180/Mum/16 2013-14 Opp: Fire Brigade, S V Road, Andheri(W), Mumbai [PAN: AAECM5228K] Appellant by : Shri T. Kipgen, CIT-DR Shri Chaitanya A…

Sajjan Kumar Agarwal, Kolkata vs. DCIT, Central Circle - 3(4), Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1458/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Mar 2019AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 132(1)Section 132(4)

…support of his contentions raised on behalf of the revenue:- (i) Rajiv Aggarwal –vs. ACIT 395 ITR 255 (Delhi); (ii) ACIT –vs.- Hukum Chand Jain [337 ITR 238]; (iii) DCIT –vs.- Ghanshyam M. Tamakluwala [217 Taxmann 37 (Gujarat)]; (iv) Kishore Kumar –vs.- CIT [234 Taxmann 771 (Supreme Court)]; (v) 214 Taxmann 221. 16. In the rejoinder, the ld. Counsel for the assessee submitted that section 69A is applicable only in a case where the assessee is found to be the owner of any money, bullion, jewellery or other valuable articles, which are not recorded in the books of account and the assessee offers no explanation ab…

ACIT, Central Circle-15, New Delhi vs. Versatile Polytech P.Ltd, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 2257/DEL/2018[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. PAN: AACCV1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. PAN: AACCV1244Q (Appellant) (Respondent) Assessee by : Shri V.K. Aggarwal, AR & Ms Shweta Bansal, CA Revenue by : Smt. Sulekha Verma, CIT, DR Date of Hear…

Versatile Polytech P.Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 1088/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Mar 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. PAN: AACCV1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. PAN: AACCV1244Q (Appellant) (Respondent) Assessee by : Shri V.K. Aggarwal, AR & Ms Shweta Bansal, CA Revenue by : Smt. Sulekha Verma, CIT, DR Date of Hear…

DCIT, New Delhi vs. Sh. Rajiv Kumar Gupta, New Delhi

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

ITA 533/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

Smt. Sushmita Gupta, New Delhi vs. ACIT, New Delhi

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

ITA 15/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

DCIT, New Delhi vs. M/S Sharp Menthol India Ltd., Delhi

Appeal is partly allowed for statistical purpose

ITA 3642/DEL/2008[2003-04]Status: DisposedITAT Delhi29 Nov 2018AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3624/DEL/2008[2004-05]Status: DisposedITAT Delhi29 Nov 2018AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3623/DEL/2008[2002-03]Status: DisposedITAT Delhi29 Nov 2018AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

ACIT, New Delhi vs. M/S. Moolchand Steels Pvt. Ltd., Uttar Pradesh

In the result, the appeal filed by the department stands

ITA 2544/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Oct 2018AY 2006-07

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Asstt. Commissioner Of Income Tax, Vs M/S Moolchand Steels Pvt. Ltd., Central Circle-04, R/O Village Rehri, New Delhi. P.O. Chhutmalpur, Distt. Saharanpur, U.P. (Pan: Aaacm9286H) (Appellant) (Respondent) Appellant By : Shri S.S. Rana, C.I.T. Dr Respondent By : Shri Salil Agarwal, Advocate Shri Shailesh Gupta, Ca Date Of Hearing: 17.07.2018 Date Of Pronouncement : 10.10.2018

For Appellant: Shri S.S. Rana, C.I.T. DRFor Respondent: Shri Salil Agarwal, Advocate
Section 131Section 132Section 133(6)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Asstt. Commissioner of Income Tax, vs M/s Moolchand Steels Pvt. Ltd., Central Circle-04, R/o Village Rehri, New Delhi. P.O. Chhutmalpur, Distt. Saharanpur, U.P. (PAN: AAACM9286H) (Appellant) (Respondent) Appellant by : Shri S.S. Rana, C.I.T. DR Respondent by : Shri Salil Agarwal, Advocate Shri Shailesh Gupta, CA Date of hearing: 17.07.2018 Date of pronouncement : 10.10.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal is…

Pyramid Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2057/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2053/Del./2017 Assessment Year 2010-2011 M/s. Saamag Developers Pvt. Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAJCS4952R (Appellant) (Respondent) ITA.No.2054/Del./2017 Assessment Year 2010-2011 M/s. Saamag Construction Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAHCS8522R (Appellant) (Respondent) ITA.No.2055/Del./2017 Assessment Year 2010-2011 M/s. Saamag…

Saga Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2056/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2053/Del./2017 Assessment Year 2010-2011 M/s. Saamag Developers Pvt. Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAJCS4952R (Appellant) (Respondent) ITA.No.2054/Del./2017 Assessment Year 2010-2011 M/s. Saamag Construction Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAHCS8522R (Appellant) (Respondent) ITA.No.2055/Del./2017 Assessment Year 2010-2011 M/s. Saamag…

Saamag Construction Ltd., New Delhi vs. ACIT, New Delhi

ITA 2054/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2053/Del./2017 Assessment Year 2010-2011 M/s. Saamag Developers Pvt. Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAJCS4952R (Appellant) (Respondent) ITA.No.2054/Del./2017 Assessment Year 2010-2011 M/s. Saamag Construction Ltd., B-67, Sarita Vihar, The ACIT, Central Circle-19, New Delhi – 110 076. vs New Delhi. PAN AAHCS8522R (Appellant) (Respondent) ITA.No.2055/Del./2017 Assessment Year 2010-2011 M/s. Saamag…