CIT (2017- TIOL-603-HC-DEL-IT-), Mohammedally Noorbhoy Bandukwala Trust v. ITO

109 ITR 537Supreme Court of India1977#4507 most cited
26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

section 56(2)(viia)section 56(1)dcf methodsection 56(2)(viib)valuation of sharesshare capital and share premiummere change of opinionicdschange of opinionsection 56(2)fair market valueshare application money

Judgments citing CIT (2017- TIOL-603-HC-DEL-IT-), Mohammedally Noorbhoy Bandukwala Trust v. ITO

MAHESHWARI MEGAVENTURES LIMITED ,HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-16(2), HYD, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1291/HYD/2016[2009-10]Status: HeardITAT Hyderabad03 May 2024AY 2009-10

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Kumar Pranav, CIT-DR
Section 143(3)Section 147Section 50C

…IT 119 ITR 996 (SC). 8. Per contra, learned DR relied on the decisions of the Hon’ble Apex Court in the case of CIT vs. P.V.S.Beedies (P.) Ltd. [1999] 103 Taxman 294 (SC) and also in the case of R.K. Malhotra, Income-tax Officer vs. Kasturbhai Lalbhai [1977] 109 ITR 537 (SC) to say that the report of the internal audit party also constitutes a valid source of information if it shows that the basis of assessment was wrong and the learned Assessing Officer missed the vital aspects that were required for proper assessment. 9. We have gone through the record in the light of the submissions made on either side. Inso…

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2653/MUM/2023[2011-12]Status: DisposedITAT Mumbai05 Apr 2024AY 2011-12

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Respondent byFor Respondent: Shri. Madhur Agrawal
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…-42-SC-IT, CIT V/s Rajesh Jhaveri Stock Brokers Pvt. Ltd. (2007) 161 taxmann 316 (SC), Amsa India Pvt. Ltd. v/s CIT (2017- TIOL-603-HC-DEL-IT-), Mohammedally Noorbhoy Bandukwala Trust V/s ITO (2017-TIOL-341-HC-MUM-IT), R.K. Malhotra ITO v/s Kasturbhai Lalbhai 109 ITR 537 (SC). 7. In view of the above decisions, the Ld. CIT (A) held that the AO had sufficient reasons to believe that income had escaped assessment within the meaning of section 147 of the Act.. 6 ITA No. 2653, 2635, 2651, 2650, 2646 & CO. 119/Mum/2023 AY 2011-12, 2012-13, 2013-14, 2014-15, 2017-18 & 2011-12 Aadhaar Wholesale Trading And Distribution…

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2651/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Apr 2024AY 2013-14

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…-42-SC-IT, CIT V/s Rajesh Jhaveri Stock Brokers Pvt. Ltd. (2007) 161 taxmann 316 (SC), Amsa India Pvt. Ltd. v/s CIT (2017- TIOL-603-HC-DEL-IT-), Mohammedally Noorbhoy Bandukwala Trust V/s ITO (2017-TIOL-341-HC-MUM-IT), R.K. Malhotra ITO v/s Kasturbhai Lalbhai 109 ITR 537 (SC). 7. In view of the above decisions, the Ld. CIT (A) held that the AO had sufficient reasons to believe that income had escaped assessment within the meaning of section 147 of the Act.. 6 ITA No. 2653, 2635, 2651, 2650, 2646 & CO. 119/Mum/2023 AY 2011-12, 2012-13, 2013-14, 2014-15, 2017-18 & 2011-12 Aadhaar Wholesale Trading And Distribution…

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2650/MUM/2023[2014]Status: DisposedITAT Mumbai05 Apr 2024

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…-42-SC-IT, CIT V/s Rajesh Jhaveri Stock Brokers Pvt. Ltd. (2007) 161 taxmann 316 (SC), Amsa India Pvt. Ltd. v/s CIT (2017- TIOL-603-HC-DEL-IT-), Mohammedally Noorbhoy Bandukwala Trust V/s ITO (2017-TIOL-341-HC-MUM-IT), R.K. Malhotra ITO v/s Kasturbhai Lalbhai 109 ITR 537 (SC). 7. In view of the above decisions, the Ld. CIT (A) held that the AO had sufficient reasons to believe that income had escaped assessment within the meaning of section 147 of the Act.. 6 ITA No. 2653, 2635, 2651, 2650, 2646 & CO. 119/Mum/2023 AY 2011-12, 2012-13, 2013-14, 2014-15, 2017-18 & 2011-12 Aadhaar Wholesale Trading And Distribution…

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2646/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 Apr 2024AY 2017-18

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…-42-SC-IT, CIT V/s Rajesh Jhaveri Stock Brokers Pvt. Ltd. (2007) 161 taxmann 316 (SC), Amsa India Pvt. Ltd. v/s CIT (2017- TIOL-603-HC-DEL-IT-), Mohammedally Noorbhoy Bandukwala Trust V/s ITO (2017-TIOL-341-HC-MUM-IT), R.K. Malhotra ITO v/s Kasturbhai Lalbhai 109 ITR 537 (SC). 7. In view of the above decisions, the Ld. CIT (A) held that the AO had sufficient reasons to believe that income had escaped assessment within the meaning of section 147 of the Act.. 6 ITA No. 2653, 2635, 2651, 2650, 2646 & CO. 119/Mum/2023 AY 2011-12, 2012-13, 2013-14, 2014-15, 2017-18 & 2011-12 Aadhaar Wholesale Trading And Distribution…

ACIT, MUMBAI vs. AADHAAR WHOLESALE TRADING AND DISTRIBUTION LTD., MUMBAI

ITA 2635/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…-42-SC-IT, CIT V/s Rajesh Jhaveri Stock Brokers Pvt. Ltd. (2007) 161 taxmann 316 (SC), Amsa India Pvt. Ltd. v/s CIT (2017- TIOL-603-HC-DEL-IT-), Mohammedally Noorbhoy Bandukwala Trust V/s ITO (2017-TIOL-341-HC-MUM-IT), R.K. Malhotra ITO v/s Kasturbhai Lalbhai 109 ITR 537 (SC). 7. In view of the above decisions, the Ld. CIT (A) held that the AO had sufficient reasons to believe that income had escaped assessment within the meaning of section 147 of the Act.. 6 ITA No. 2653, 2635, 2651, 2650, 2646 & CO. 119/Mum/2023 AY 2011-12, 2012-13, 2013-14, 2014-15, 2017-18 & 2011-12 Aadhaar Wholesale Trading And Distribution…

SMT. ANJANA SHARMA,JAIPUR vs. ITO, WARD-2(2), JAIPUR

In the result, this appeal of the assessee is partly allowed

ITA 1214/JPR/2019[2013-14]Status: DisposedITAT Jaipur25 Nov 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1214/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 Cuke Smt. Anjana Sharma, I.T.O., Vs. M-115-B, Plot No. F-115, Mahesh Ward 2(2), Colony, J.P. Underpass, Tonk Jaipur. Road, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bgdps 5144 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kumar Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order

For Appellant: Shri Ashok Kumar Gupta (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 115BSection 143(2)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1214/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Smt. Anjana Sharma, I.T.O., Vs. M-115-B, Plot No. F-115, Mahesh Ward 2(2), Colony, J.P. Underpass, Tonk Jaipur. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BGDPS 5144 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ashok Kumar Gupta (Adv) jktLo dh vk…

J.D. SONS STEEL PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1061/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Aug 2021AY 2009-10

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

For Appellant: Shri Rajesh Jain, CAFor Respondent: Shri Umesh Takiyar, Sr.D.R
Section 139Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 68

…to be seen whether there was prima facie some material on the basis of which the department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. 15 R.K. Malhotra ITO Vs Kasturbhai Lalbhai [1977] 109 ITR 537 (SC) (Copy enclosed) where Hon’ble Supreme Court held that the intimation which the Income-tax Officer received from the audit department would constitute "information" within the meaning of section 147(b). 16 CIT Vs P.V.S. Beedies (P.) Ltd. M9991 103 Taxman 294 (SO/[1999] 237 ITR 13 (SC/[1999] 155 CTR 538 (SC) Where Hon’ble Supreme Court held t…

JAGDISH U. THACKERSAY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (CIRCLE) 2(1), MUMBAI

In the result, the appeal is allowed

ITA 5045/MUM/2017[2008-09]Status: DisposedITAT Mumbai11 Jan 2021AY 2008-09

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2008-09

For Appellant: Mr. K. Gopal, ARFor Respondent: Ms. Usha Gaikwad, DR
Section 143(3)Section 147Section 234BSection 54F

…Infrapower Ltd. v. DCIT (2017-TIOL-42-SC- IT), Aravali Infrapower Ltd. v. DCIT [2017] 390 ITR 456 (Delhi), Yogendrakumar Gupta [2014] 227 Taxman 374 (SC), Raymond Woolen Mills Ltd. v. ITO and other (236 ITR 34), R.K. Malhotra ITO v. Kasturbhai Lalbhai [1997] 109 ITR 537 (SC), CIT v. P.V.S. Beedies (P.) Ltd. [1999] 237 ITR 13 (SC), ACIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 291 ITR 500 (SC), Yuvraj v. Union of India [315 ITR 84] (SC) and Ankit Financial Services Ltd. v. DCIT [2017] 78 taxmann.com 58 (Gujarat). 7. We have heard the rival submissions and perused the relevant materials on record. The rea…

OM PRAKASH GULATI,JIND vs. ACIT, BHIWANI

The appeal of the assessee stands allowed

ITA 5255/DEL/2016[2008-09]Status: DisposedITAT Delhi30 Sept 2020AY 2008-09

Bench: The Ld. First Appellate

Section 147Section 148Section 154Section 2

…154 does not mean that the Department is satisfied with the explanation of the assessee. The Ld. Sr. DR also submitted that there is a settled judicial precedent by the Hon’ble Apex Court in the case of R.K. Malhotra, ITO vs. Kasturbhai Lalbhai reported in 109 ITR 537 (SC) and CIT vs. P.V.S Om Prakash Gulati, Jind vs. ACIT Beedies Pvt. Ltd. reported in 237 ITR 13 (SC) that reopening of case on the basis of factual information given by internal audit party is valid in law. The Ld. Sr. DR submitted that the reopening deserve to be upheld. 5.0 We have heard the rival submissions and have also perused the mate…

SHRI SURESH CHAND NAHATA,JAIPUR vs. INCOME TAX OFFICER, WARD-1-1, JAIPUR

In the result, the appeal of the assessee is dismissed

ITA 355/JPR/2019[2010-11]Status: DisposedITAT Jaipur28 Feb 2020AY 2010-11

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 355/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2010-11 Cuke Shri Suresh Chand Nahata The Ito Vs. 1214, Partaniyon Ka Rasta Ward- 1(1) Johri Bazar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aaypn 3419 L Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : None (Written Submission) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 03/03/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 04/03/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-1, Jaipur Dated 13-12-2018 For The Assessment Year 2010-11. 2.1 None Appeared On Behalf Of The Assessee When This Appeal Was Called For Hearing Despite The Notice Was Duly Received By The Assessee As Per Acknowledgment Available On Record. The Ld.Ar Of The Assessee Has Though Filed The Written Submission Vide Letter Dated 12-12-2019. 2 Shri Suresh Chand Nahata Vs Ito , Ward-1(1), Jaipur Accordingly, In The Facts & Circumstances Of The Case, We Propose To Hear & Dispose Off This Appeal Of The Assessee Ex-Parte By Considering

For Appellant: None (Written Submission)For Respondent: Ms. Chanchal Meena, JCIT-DR
Section 143(1)Section 143(3)Section 145(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 355/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Shri Suresh Chand Nahata The ITO Vs. 1214, Partaniyon Ka Rasta Ward- 1(1) Johri Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: AAYPN 3419 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (Written Submission) jktLo dh vksj ls@ Revenue by : Ms. Ch…

SUNIL KANAYALAL GAMBANI,MUMBAI vs. ACIT CIR 2, KALYAN

In the result, the appeal is allowed for statistical purposes

ITA 1179/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jul 2019AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08

For Appellant: Mr. M. Subramanian, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR
Section 132(4)Section 143(1)Section 143(3)Section 148Section 234A

…7 taxmann.com 322 (Delhi)/[2017] 390 ITR 456 (Delhi), Yogendrakumar Gupta 6 Sunil Kanayalal v. ITO (51 taxmann.com 383) (SC)/[2014] 227 Taxman 374 (SC), Raymond Woollen Mills Ltd. v. ITO And Others (236 ITR 34), R.K. Malhotra ITO v. Kasturbhai Lalbhai [1977] 109 ITR 537 (SC), CIT v. P.V.S. Beedies (P.) Ltd. [1999] 103 Taxman 294 (SC)/[1999] 237 ITR 13 (SC)/[1999] 155 CTR 538 (SC), ACIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. [2007] 161 Taxman 316 (SC)/[2007] 291 ITR 500 (SC)/[2007] 210 CTR 30 (SC), Yuvraj v. Union of India [315 ITR 84] (SC) and Ankit Financial Services Ltd. v. DCIT [2017] 78 taxmann.com 58 (Gu…

DCIT, NEW DELHI vs. M/S. SENORITA ENTERPRISES PVT. LTD., NEW DELHI

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR
Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

SGDC INDIA P. LTD.,NEW DELHI vs. DCIT, CIRCLE- 24(2), DELHI

In the result, all the three appeals filed by the assessee are allowed

ITA 405/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Jun 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri P.V. Gupta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 148

…material on the basis of which the department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. 15.8 Referring to the decision in the case of R.K. Malhotra ITO vs. KasturbhaiLalbhai (1977) 109 ITR 537 (SC), he submitted that in the said decision the Hon'ble Supreme Court held that the intimation which the Income-tax Officer received from the audit department would constitute "information" within the meaning of section 147(b). 15.9 Referring to the decision in the case of CIT Vs P.V.S. Beedies (P.) Ltd., (1999) 237 ITR 13 (SC), he submitted t…

SGDC INDIA P. LTD.,NEW DELHI vs. DCIT, CIRCLE- 24(2), DELHI

In the result, all the three appeals filed by the assessee are allowed

ITA 403/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Jun 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri P.V. Gupta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 148

…material on the basis of which the department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. 15.8 Referring to the decision in the case of R.K. Malhotra ITO vs. KasturbhaiLalbhai (1977) 109 ITR 537 (SC), he submitted that in the said decision the Hon'ble Supreme Court held that the intimation which the Income-tax Officer received from the audit department would constitute "information" within the meaning of section 147(b). 15.9 Referring to the decision in the case of CIT Vs P.V.S. Beedies (P.) Ltd., (1999) 237 ITR 13 (SC), he submitted t…

DCIT, NEW DELHI vs. M/S. ORIENTAL BANK OF COMMERCE, GURGAON

ITA 4334/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Jun 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri KVSR Krishna, CAFor Respondent: Ms. Paramita M. Biswas, CIT DR
Section 143Section 143(3)Section 147Section 148

…prima facie material on the basis of which reopening has been made and relied upon the assessment order. Ld. DR also relied upon the decisions rendered by Hon’ble Supreme Court as well as Hon’ble High Court cited as R.K. Malhotra, ITO vs. Kasturbhai Lalbhai 109 ITR 537 (SC), Raymond Woollen Mills Ltd. vs. ITO 236 ITR 34, CIT vs. P.V.S. Beedies Ltd. 237 ITR 13 (SC), Yuvraj vs. UOI 315 ITR 84 (SC), Honda Siel Power Products Ltd. vs. DCIT 340 ITR 64 (SC), 4 ITA No.4334/Del./2016 Honda Siel Power Products Ltd. vs. DCIT 340 ITR 53 (Delhi), New Delhi Television Ltd. vs. DCIT (2017) 84 taxmann.com 136 (Delhi), S…

LEXPLOSION SOLUTION PVT. LTD.,NEW DELHI vs. ITO, WARD- 15(2), NEW DELHI

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

ITA 7762/DEL/2018[2013-14]Status: DisposedITAT Delhi16 May 2019AY 2013-14

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

SHISHYA EDUTECH PVT. LTD.,NEW DELHI vs. ITO, WARD- 23(2), NEW DELHI

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

ITA 7726/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Apr 2019AY 2009-10

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

M/S. ASIAN COLOUR COATED ISPAT LTD.,,NEW DELHI vs. DCIT, FARIDABAD

In the result, ground nos

ITA 2841/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

M/S. ASIAN COLOUR COATED ISPAT LTD.,,NEW DELHI vs. DCIT, FARIDABAD

In the result, ground nos

ITA 2840/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

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