Bentrly Nevadia LLC v. ITO, WP(C) 774/2019 (Del) (252 Taxmann 407)

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 700/CHNY/2023[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel

Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / ITA No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / ITA No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / ITA No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / ITA No.699/Chny/…

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel

Section 143(3)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / ITA No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / ITA No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / ITA No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / ITA No.699/Chny/…

DCIT CENTRAL CIRCLE-13, NEW DELHI vs. INFOLANCE SOFTWARE SOLUTIONS PVT LTD, NEW DELHI

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4289/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

MUKESH KUMAR,DELHI vs. ACIT, CC-13, NEW DELHI

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4125/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

SKYLINE METAL & ALLOYS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-13, NEW DELHI

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4119/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

GOLDMINE BUILDCON PVT. LTD.,DELHI vs. ACIT, CC-13, NEW DELHI

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4111/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

INFOLANCE SOFTWARE SOLUTIONS PVT LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-13, NEW DELHI

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4105/DEL/2019[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

MUKUL RANI THAKUR,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-31, DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1483/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

Section 143Section 143(3)Section 153DSection 250Section 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No [Assessment Year : Assessment Year : 2021-22] Mukul Rani Thakur, Mukul Rani Thakur, vs DCIT, H.no.8, H.no.8, Cross Cross 10, B- Central Circle-31, Tapovan Enclave, Amwala Enclave, Amwala Delhi. Tarala, Dehradun Tarala, Dehradun-248008. PAN-AERPT3941E AERPT3941E APPELLANT RESPONDENT Appellant by…

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3994/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Dec 2020AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR

Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3993 & 3994/DEL/2019 Assessment Years: 2013-2014 & 2014-15 Param Dairy Ltd., ACIT, Central Circle-14, 11/5B, 2nd Floor, Param New Delhi. Tower, Pusa Road, Vs. New Delhi. TAN/PAN: AACCP8066C (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv., Shri Rohit Jain, Adv., Shri Deepesh Jain, CA and Shri Divyam Mittal, CA. Respondent by: Smt. Sushma Singh, CIT-DR Date of hearing: 04 09 2020 Date of pronouncement: 03 12 2020 O R D E R PER AMIT SHUKLA, JUDICI…

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3993/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Dec 2020AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR

Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3993 & 3994/DEL/2019 Assessment Years: 2013-2014 & 2014-15 Param Dairy Ltd., ACIT, Central Circle-14, 11/5B, 2nd Floor, Param New Delhi. Tower, Pusa Road, Vs. New Delhi. TAN/PAN: AACCP8066C (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv., Shri Rohit Jain, Adv., Shri Deepesh Jain, CA and Shri Divyam Mittal, CA. Respondent by: Smt. Sushma Singh, CIT-DR Date of hearing: 04 09 2020 Date of pronouncement: 03 12 2020 O R D E R PER AMIT SHUKLA, JUDICI…

ACIT, CENTRAL CIRCLE-15, NEW DELHI vs. SUNSTAR INFRA DEVELOPERS PVT. LTD., NEW DELHI

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13