How many judgments cite (Central)-1 v. NRA Iron & Steel (P) Ltd.?

696 judgments on BharatTax cite (Central)-1 v. NRA Iron & Steel (P) Ltd. (103 Taxmann.com 48), spanning 2011 to 2026.

Which sections of the Income Tax Act does (Central)-1 v. NRA Iron & Steel (P) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 147, Section 10(38), Section 148, Section 69C.

(Central)-1 v. NRA Iron & Steel (P) Ltd.

103 Taxmann.com 48Supreme Court of India2019#76 most cited

What is (Central)-1 v. NRA Iron & Steel (P) Ltd. authority for?

When assessing cash credits, share capital, or loans, the assessee bears the onus to prove the identity, creditworthiness, and genuineness of transactions. This burden is not discharged merely by documentary evidence if field inquiries reveal accommodation entries or dealings with paper/shell companies.

696

judgments rely on this decision, according to BharatTax’s citation analysis of 371,886 Indian tax judgments — from 2011 to 2026.

Also referred to as

NRA Iron & Steel · (Central)-1 v. NRA Iron & Steel · Section 68 · cash credit · share capital · share application money · unexplained loan · onus of proof · creditworthiness · genuineness of transaction · paper company · shell company · accommodation entries

Sections most often in play

Section 68 Section 143(3)Section 147 Section 10(38)Section 148 Section 69C Section 131 Section 133(6)

Issues it is cited on

price rigging bogus share capital bogus long term capital gain onus of proof penny stock paper company preponderance of probability creditworthiness of the creditor section 10(38)bogus ltcg shell company source of source

Judgments citing (Central)-1 v. NRA Iron & Steel (P) Ltd.

Nimbus (India) Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, both the appeals filed by the assessee are partly allowed

ITA 929/DEL/2019[2013-14]Status: DisposedITAT Delhi10 Feb 2020AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.929 & 930/Del/2019 Assessment Years : 2013-14 & 2014-15 Nimbus (India) Ltd., Vs DCIT, C/o RRA TAXINDIA, Central Circle, D-28, South Extension, Part I, Noida. New Delhi. PAN : AABCN6610K (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri R.P. Basi, CA Revenue by : Smt. Parmita M. Biswas, CIT, DR Date of Hearing : 09.12.2019 Date of Pronouncement : 10.02.2020 ORDER PER R.K. PANDA, AM:- The above two ap…

M/S Khyati Steel Industries Private Limited, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, appeal of the assessee is allowed

ITA 3258/BANG/2018[2012-13]Status: DisposedITAT Bangalore07 Feb 2020AY 2012-13

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadaleassessment Year : 2012-13 M/S. Khayati Steel Industries Asst. Commissioner Of Income Tax, Private Limited, Circle 1(1), D-33, 4Th Main, V. V. Mohalla, Vs. Mysore. Mysore – 570 002. Pan : Aadck 3583 C Appellant Respondent Assessee By : Shri. Nitish Ranjan, Ca Revenue By : Shri. C. H. Sundar Rao, Cit (Dr)(Itat), Bengaluru Date Of Hearing : 15.11.2019 Date Of Pronouncement : 07.01.2020 O R D E R Per A.K. Garodiathis Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A), Mysuru, Dated 31.03.2015, For The Assessment Year 2012-13. The Grounds Raised By The Assessee Are As Under: Page 2 Of 19 Page 3 Of 19

For Appellant: Shri. Nitish Ranjan, CAFor Respondent: Shri. C. H. Sundar Rao, CIT (DR)(ITAT), Bengaluru

…ed by the CIT(A) should be deleted. 3. As against this learned DR for the Revenue supported the orders of authorities below. He also placed reliance on the judgment of Hon’ble Apex Court rendered in the case PCIT vs. NRA Iron & Steel Pvt. Ltd., as reported in 412 ITR 161 (SC). 4. In the rejoinder, it was submitted by learned AR of the assessee that the judgment of Hon’ble Apex Court rendered in the case of NRA Iron & Steel Pvt. Ltd. (Supra) is not applicable in the present case because the facts are different. He submitted that this judgment of Hon’ble Apex Court as well as the earlier judgment of Hon’ble Delhi H…

The ACIT, Circle-5, Ahmedabad vs. M/S. Rajesh Malleables Ltd., Ahmedabad

In the result, the appeal of the Revenue is partly allowed

ITA 802/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2003-04

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri L.P. Jain, Sr.DRFor Respondent: Shri Anil Kshatriya

Section 36(1)(iii)Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 802/Ahd/2016 ("नधा"रण वष"/Assessment Year: 2003-04 ) The DCIT बनाम/ M/s.Rajesh Malleables Ltd. Circle-3(1) C/o. Anuj Mehta Vs. Ahmedabad Nandanvan Opp. Shapath-IV, Nr. Karnavati Club SG High Way Ahmedabad-380 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCR 0270 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri L.P. Jain, Sr.DR ""यथ" क" ओर से/Respondent by: Shr…

Maa Taluka Buildcon Pvt Ltd, Firozabad vs. ITO Ward-2(2)(2), Firozabad

ITA 340/AGR/2018[2009-10]Status: DisposedITAT Agra10 Jan 2020AY 2009-10

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 11(1)Section 12ASection 144

…he contentions of assessee, while passing the order the the learned Commissioner appeal shall keep in mind the decision of the honourable Supreme Court in the matter of Principal Commissioner of Income Tax (Central)- I v. NRA Iron & Steel Pvt. Ltd., (2019) 412 ITR 161 (SC) decided on 05.03.2019, RDS PROJECT LIMITEDW.P.(C.) No. 11274/19 of Delhi High Court Date of Decision: 23.10.2019. In the light of the above, this appeal of assessee is treated as allowed for statistical purposes. 5. The assessee filed S.A.No.07/Agra/2018 in this appeal. Since we are remitting the matter back to the file of CIT(A) for fres…

ITO Ward-3(2), Gwalior vs. Pathway Business Solution P Ltd, Gwalior

ITA 467/AGR/2015[2012-13]Status: DisposedITAT Agra10 Jan 2020AY 2012-13

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 11(1)Section 12ASection 144

ITO, New Delhi vs. M/S. Primeland Real Estates Pvt. Ltd, New Delhi

The appeal of the revenue is dismissed

ITA 1365/DEL/2009[2005-06]Status: DisposedITAT Delhi10 Jan 2020AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiasstt. Year: 2005-06

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)

Section 143(3)Section 68

…t worthiness of the four directors who have introduced share capital during the year under consideration. The Ld. CIT(DR) relied upon the judgment of the Hon’ble Apex Court in its recent judgement in the case of ACIT vs. NRA Iron & Steel Pvt. Ltd. reported in 412 ITR 161 (SC). 9 ITO vs Primeland Real Estates Pvt. Ltd. It was stated by the Ld. CIT(DR) that although the identity and genuineness of the transaction is not in dispute, however, the assessee has not been able to negate the objections raised by the AO that creditworthiness of the directors has not been substantiated. 4.0 Per contra Ld. AR, Shri Tarand…

M/S. Sardhana Papers (P) Ltd., Uttar Pradesh vs. ACIT, Meerut

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 4110/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Dec 2019AY 2012-13

For Appellant: Shri K. Sampath, Advocate &For Respondent: Shri S.S. Rana, CIT, DR

Section 133(6)Section 68

…the AO along with necessary details. Therefore, the matter need not be restored to the file of the AO and should be decided here itself. The ld. DR also relied on the decision of the Hon’ble Supreme Court in the case of NRA Iron & Steel Pvt Ltd., reported in 412 ITR 161 and the decision in the case of Konark Structural Engineers (P) Ltd. Vs. DCIT reported in 96 taxmann.com 255 (SC). 7. We have considered the rival arguments made by both the sides, perused the orders of the AO and the CIT(A) and the paper book filed on behalf of the assessee. We have also considered the various decisions cited before us. We find…

ITO, New Delhi vs. M/S. Apj Construction Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is allowed

ITA 722/DEL/2015[2005-06]Status: DisposedITAT Delhi31 Dec 2019AY 2005-06

Bench: Shri R.K. Panda & Shri K.Narasimha Charyassessment Year: 2005-06

Section 143(3)Section 147Section 148Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2005-06 Income-tax Officer, Vs APJ Construction Pvt. Ltd., Ward 3(1), New Delhi 39F/8, Street No. 5, Amritpuri B, Garhi, East of Kailash, New Delhi AAECA 7573M Appellant Respondent Assessee by None Revenue by Sh. Sanjog Kapoor, Sr. DR Date of Hearing 12.12.2019 Date of Pronouncement 31.12.2019 ORDER PER K. NARASIMHA CHARY, JM Felt aggrieved by the order dated 14/11/2014 in appeal No. 51/13- 14 passed by the learned Commissioner of Income Tax (…

M/S Aerens Projects & Infrastructure Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the above five appeals filed by the assessee are allowed for statistical purposes

ITA 4993/DEL/2016[2006-07]Status: DisposedITAT Delhi30 Dec 2019AY 2006-07

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri Rajeshwar Prasad, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR

Section 132Section 153ASection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.4993 to 4996/Del/2016 A.Ys: 2006-07, 2008-09, 2010-11 & 2011-12 Assessment Year : 2015-16 Aerens Projects & Infrastructure Pvt. Ltd., Vs ACIT, Block-C, Goldsouk, Sushant Lok, Central Circle-9, Phase-1, Sector 43, New Delhi. Gurgaon. PAN: AADCA8496Q (Appellant) (Respondent) Assessee by : Shri Rajeshwar Prasad, Advocate Revenue by : Shri Sanjay Goyal, CIT, DR Date of Hearing : 18.12.2019 Date of Pronouncement : 30.12.2019 ORDER PER BENCH: ITA Nos.4993 to…

ITO 14(1)(1), Mumbai vs. Abacus Real Estate P. Ltd, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 9/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Dec 2019AY 2012-13

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Ito 14(1)(1), Room No. 431, Abacus Real Estate Pvt. Ltd. 4Th Floor, Aayakar Bhavan, Vs. 101, Kalpatru Synergy, Opp. M.K. Road, Mumbai-400020. Grand Hyaatsantacruz East, Mumbai-400055. Pan No. Aagca4865L Appellant Respondent

For Appellant: Ms. Vasanti B. Patel, ARFor Respondent: Mr. Anadi Varma, CIT- DR &

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 ITO 14(1)(1), Room No. 431, Abacus Real Estate Pvt. Ltd. 4th floor, Aayakar Bhavan, Vs. 101, Kalpatru Synergy, Opp. M.K. Road, Mumbai-400020. Grand HyaatSantacruz East, Mumbai-400055. PAN No. AAGCA4865L Appellant Respondent Revenue by : Mr. Anadi Varma, CIT- DR & Ms. Kavita Kaushik, DR Assessee by : Ms. Vasanti B. Patel, AR Last Date of Hearing : 27/09/2019 Date of pronouncement : 20/12/2019 ORDER PER N.K. PRADHAN, A.M. This is an appeal…

Shri Yathartha Vashishth, Faridabad vs. DCIT, New Delhi

ITA 3870/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Dec 2019AY 2012-13

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

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri S.S. Rana, CIT-D.R

Section 143(1)Section 143(2)Section 144Section 194CSection 68

…not been disclosed in the return of income, therefore, the Assessing Officer is justified in making the addition u/s.68. Further, in support, he relied upon the following judgments:- 20 I.T.A. No.3870/DEL/2016 “1. PCIT vs. NRA Iron & Steel P. Ltd., (2019) 412 ITR 161 (SC) 2. PCIT vs. NDR Promoters Pvt. Ltd., (2019) 410 ITR 379 (Delhi) 3. Pratham Telecom India Pvt. Ltd. vs. DCIT, (2018-TIOL- 1983-HC-MIM-IT. 4. J J Development Pvt. Ltd. vs. CIT (2018-TIOL-395-SC- IT) 5. CIT vs. Nipun Builders & Developers P. Ltd., 350 ITR 407. 6. CIT vs. Nova Promoters & Finlease P. Ltd., 342 ITR 169.” 16. We have heard the ri…

M/S. Rosewood Buildwell (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the Revenue is dismissed

ITA 5958/DEL/2014[2011-12]Status: DisposedITAT Delhi09 Dec 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri P. Roy Choudhary, Adv., Shri RajFor Respondent: Shri Surender Pal, Sr.D.R

Section 133(6)Section 143(3)Section 234ASection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5958/DEL/2014 Assessment Year: 2011-12 Rosewood Buildwell P. vs. ITO, Ward-15(4), Ltd., New Delhi. A-12, Swasthya Vihar, New Delhi. TAN/PAN: AACCR 9241D (Appellant) (Respondent) I.T.A. No.5411/DEL/2014 Assessment Year: 2011-12 ITO, Ward-15(4), vs. Rosewood Buildwell P. Ltd., New Delhi. A-12, Swasthya Vihar, New Delhi. TAN/PAN: AACCR 9241D (Appellant) (Respondent) Appellant by: Shri P. Roy Choudhary, Adv., Shri Raj Kumar Gupta, CA and Shri Sumit Goe…

ITO, New Delhi vs. M/S. Rose Wood Buildwell Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the Revenue is dismissed

ITA 5411/DEL/2014[2011-12]Status: DisposedITAT Delhi09 Dec 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri P. Roy Choudhary, Adv., Shri RajFor Respondent: Shri Surender Pal, Sr.D.R

Section 133(6)Section 143(3)Section 234ASection 234BSection 68

ITO 9 (1)(4), Mumbai vs. Ashiana Homes Marts Pvt. Ltd., Mumbai

The appeal stand dismissed

ITA 5736/MUM/2018[2009-10]Status: DisposedITAT Mumbai05 Dec 2019AY 2009-10

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Michael Jerald- Ld. DRFor Respondent: Shri Satish Mody–Ld. AR

Section 68

…uld not be faulted with and we find no reason to interfere with the same. 15 Ashiana Home Marts Private Limited Assessment Year-2009-10 8. The revenue has relied upon the recent judgement of Hon’ble Apex Court rendered in PCIT Vs. NRA Iron & Steel Pvt. Ltd. [412 ITR 161] which we have carefully studied. Upon perusal, we note certain distinguishing features vis-à-vis factual matrix of the present case. Upon perusal of para 3.7 & 3.8 of the said judgement, it is noted that Ld. AO had issued summons to as many as 19 investor entities but nobody appeared on behalf of the investor companies. The submissions were rece…

ITO, New Delhi vs. M/S. Team Plus Securities Ltd, New Delhi

In the result for AY 2004-05, ITA number 03/05/2006/del/2009 filed by the assessee is dismissed and ITA number 03/09/2001/del/2009 filed by the learned assessing officer is allowed

ITA 3901/DEL/2009[2004-05]Status: FixedITAT Delhi25 Nov 2019AY 2004-05

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 3901/Del/2009, 2708/Del/2008 (Assessment Year: 2004-05, 2005-06) Income Tax Officer, Vs. M/s. Team Plus Securities Ward-16(2), Ltd, New Delhi 1st Floor, Thakur House, Central Wingh, Janpath, New Delhi (Appellant) (Respondent) ITA No. 3506/Del/2008, (Assessment Year: 2004-05) M/s. Team Plus Securities Ltd, Vs. Income Tax Officer, 1st Floor, Thakur House, Ward-16(2), Central Wingh, Janpath, New Delhi New Delhi (Appellant) (Respondent) Revenue by : Smt Naina Soin…

M/S Team Plus Securities Ltd., New Delhi vs. ITO, New Delhi

In the result for AY 2004-05, ITA number 03/05/2006/del/2009 filed by the assessee is dismissed and ITA number 03/09/2001/del/2009 filed by the learned assessing officer is allowed

ITA 3506/DEL/2009[2004-05]Status: DisposedITAT Delhi25 Nov 2019AY 2004-05

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 68

ITO Ward- 16 (2), New Delhi vs. Team Plus Securities Ltd, New Delhi

In the result for AY 2004-05, ITA number 03/05/2006/del/2009 filed by the assessee is dismissed and ITA number 03/09/2001/del/2009 filed by the learned assessing officer is allowed

ITA 2708/DEL/2008[2005-2006]Status: FixedITAT Delhi25 Nov 2019AY 2005-2006

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 68

Vashulinga Finance Pvt.Ltd vs. Deputy Commissioner of Income Tax

ITA/811/2019HC Delhi15 Nov 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 115JSection 131Section 133(6)Section 68

…ITA No. 811/2019 Page 1 of 8 $~34. * IN THE HIGH COURT OF DELHI AT NEW DELHI + Date of Decision: 15.11.2019 % ITA No. 811/2019 VASHULINGA FINANCE PVT.LTD. ..... Appellant Through: Dr. Rakesh Gupta, Ms. Monika Ghai, Ms. Tani Malik and Mr. Rohit Kumar Gupta, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Ms. Vibhooti Malhotra and Mr.Siddharth Manocha, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA VIPIN SANGHI, J. (ORAL) 1. The appellant has preferred the present appeal to as…

Vatsal Hotels Pvt. Ltd., Delhi vs. DCIT, Circle- 26(1), New Delhi

In the result, the appeal of the assessee is allowed for the statistical

ITA 7696/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Nov 2019AY 2013-14

Bench: : Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2013-14

Section 133(6)Section 143(3)Section 234BSection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri H.S. Sidhu, Judicial Member And Shri O.P. Kant, Accountant Member Assessment Year: 2013-14 M/s. Vatsal Hotels Pvt. Ltd., B-173, vs. D.C.I.T., Circle 26(1), Yamuna Sports Complex, Delhi. New Delhi. PANAACCV3668A (Appellant) (Respondent) Appellant by Sh. Sandeep Sapra, Advocate Respondent by Smt. Sulekha Verma, CIT/DR Date of Hearing 03.09.2019 Date of Pronouncement 14.11.2019 ORDER Per O.P. Kant, A.M.: This appeal by the assessee is directed against order dated 10/09/2018 passed by the Ld. Commissioner of Income-tax (Appeals)-9,…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5269/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR

Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…