CIT (International Taxation) v. Brandix Mauritius

293 Taxmann 385High Court2023#2787 most cited

What is CIT (International Taxation) v. Brandix Mauritius authority for?

Failure to mention DIN in an assessment order is an irregularity, not an illegality, and does not automatically invalidate the order, especially when the matter is under review by higher courts regarding the significance of DIN.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v. Brandix Mauritius · DIN · assessment order · irregularity · illegality · consequential effect · subjudice · Apex Court · Delhi High Court

Issues it is cited on

section 5(8)closely held companyaccumulated profitssection 119(2)(a)principal director general of income-taxsection 43(3)related party transactionsection 292bsection 292section 260section 260asection 29

Judgments citing CIT (International Taxation) v. Brandix Mauritius

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n‘B’ BENCH, BANGALORE\nBEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND\nSHRI SOUNDARARAJAN K, JUDICIAL MEMBER\nITA No. 939 & 940/Bang/2025\n Assessment Year: 2020-21 & 2021-22\nM/s Sri Srinivasa Educational &\nCharitable Trust,\nNo.619/G, 36th Cross, 2nd Block,\nRajajinagar,\nBangalore – 560 010.\nVs.\nThe Dy. Commissioner of\nIncome Tax,\nCentral Circle – 2(3),\nBangalore.\nPAN – AAGCS 0925 B\nAPPELLANT RESPONDENT\nAssessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar,\nIRS (Retired)\nRevenue by : Shri Muthu Shankar, CIT &\nShri Subramanian S, JCIT - (…

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL \n‘B’ BENCH, BANGALORE\nBEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND\nSHRI SOUNDARARAJAN K, JUDICIAL MEMBER\nITA No. 939 & 940/Bang/2025\n Assessment Year: 2020-21 & 2021-22\n\nM/s Sri Srinivasa Educational &\nCharitable Trust,\nNo.619/G, 36th Cross, 2nd Block,\nRajajinagar,\nBangalore – 560 010.\nPAN – AAGCS 0925 B\nAPPELLANT\n\nAssessee by :\nShri M.V Prasad, CA & Shri KS Rajendra Kumar,\nIRS (Retired)\nRevenue by :\nShri Muthu Shankar, CIT &\nShri Subramanian S, JCIT - (DRs)\nDate of hearing : 14.11.2025\nDate of Pronouncement : 26.11.2025\n\nVs.\n\nTh…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, AURANGBAD, AURANGBAD vs. SANJAY SUGANCHAND KASLIWAL, AURANGABAD

In the result, the appeal filed by the Revenue is dismissed\nand the Cross Objection filed by the assessee is partly allowed as\nper terms indicated above

ITA 1339/PUN/2024[2015]Status: DisposedITAT Pune24 Mar 2025
Section 133ASection 143(3)Section 148Section 271DSection 69D

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.1339/PUN/2024\n Assessment Year : 2015-16\nDCIT,\nCentral Circle-1,\nAurangabad\nAppellant\nVs.\nSanjay Suganchand Kasliwal,\n215-216, Floor Building No.3,\nApna Bazar, Jalna Road,\nAurangabad – 431 001\nMaharashtra\nPAN : ACEPK1886A\nRespondent\nC.O. No.31/PUN/2024\n(arising out of ITA No.1339/PUN/2024)\n Assessment Year : 2015-16\nSanjay Suganchand Kasliwal,\n215-216, Floor Building No.3,\nApna Bazar, Jalna Road,\nAurangabad –…

KHODAY ESHWARSA AND SONS PVT LTD (FORMERLY MS KHODAY ESHWARSA AND SONS),BANGALORE vs. DCIT- CENTRAL CIRCLE 1(1) BGL, BANGALORE

In the result, the appeal filed by the assessee is hereby allowed

ITA 1080/BANG/2024[2022-23]Status: DisposedITAT Bangalore20 Sept 2024AY 2022-23

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 1079 & 1080/Bang/2024 Assessment Years : 2020-21 & 2022-23 M/s Khoday Ehshwarsa and Sons (Presently Khoday Eshwarsa and Sons Pvt. Ltd.), No.9, Khoday House, Seshadri Road, Gandhi Nagar, Bengaluru-560 009. PAN – AACFK 8629 Η APPELLANT Vs. The Dy. Commissioner of Income Tax, Central Circle – 1(1), Bengaluru. RESPONDENT Assessee by Shri Shankar A, Sr. Advocate Revenue by Shri DK Mishra, CIT (DR) Date of hearing 28.08.2024 Date of Pronouncement ORDER 20.09.2024 PER W…

KHODAY ESHWARSA AND SONS ( PRESENTLY KHODAY ESHWARSA AND SONS PVT LTD,BANGALORE vs. DCIT - CENTRAL CIRCLE 1(1) BANGALORE, BANGALORE

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

ITA 1079/BANG/2024[2020-21]Status: DisposedITAT Bangalore20 Sept 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shankar A, Sr. AdvocateFor Respondent: Shri DK Mishra, CIT (DR)
Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 1079 & 1080/Bang/2024 Assessment Years : 2020-21 & 2022-23 M/s Khoday Ehshwarsa and Sons Vs. The Dy. Commissioner of (Presently Khoday Eshwarsa and Sons Income Tax, Central Circle – 1(1), Pvt. Ltd.), Bengaluru. No.9, Khoday House, Seshadri Road, Gandhi Nagar, Bengaluru-560 009. PAN – AACFK 8629 H APPELLANT RESPONDENT Assessee by : Shri Shankar A, Sr. Advocate Revenue by : Shri DK Mishra, CIT (DR) Date of hearing : 28.08.2024 Date of Pronouncement : 20.09.2…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH, VIRTUAL HEARING AT KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.322 to 329/Pat/2024 Assessment Years: 2014-15 to 2021-22 Nalanda Engicon Pvt. Ltd. ………. Appellant (PAN: AACCN6360K) Vs. DCIT, Central Circle-2, Patna …… Respondent Appearances by: Shri Siddarth Jhajharia, CA, Shri Sunil Kr. Dubey, Advocate & Shri Aman Kr. Dubey, Advocate appeared for Appellant. Shri Rinku Singh, CIT, DR appeared for Respondent. Date of concluding the hearing : 24.07.2024 Date of pronouncing the order : 12.09.2024 ORDER Per Ben…

DHANTERASH SALES PRIVATE LIMITED. ,KOLKATA vs. ITO,WARD-12(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 1184/KOL/2023[2014-15]Status: DisposedITAT Kolkata26 Feb 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, Ajc Bose Road, Kolkata – 700020. [Pan: Aadcd2722L] Vs. Ito, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2024 Date Of Pronouncing The Order : February 26, 2024 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(3)Section 250Section 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, AJC Bose Road, Kolkata – 700020. [PAN: AADCD2722L] vs. ITO, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 21, 2024 Date of pronouncing t…

DCIT CENTRAL CICLE-14, NEW DELHI vs. RAMA ALLIED PRODUCTS MARKETING PVT. LTD., NEW DELHI

In the result, appeal of the Revenue for the AY 2017-18 is dismissed and CO of the Assessee for the AY 2017-18 is allowed

ITA 1680/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2023AY 2017-18

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Harpreet Kaur, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Central Vs. Rama Allied Products Marketing Circle-14, New Pvt. Ltd. Delhi. 27/29, Street No. 09, Vishwas Nagar, Shahdara, New Delhi – 110 015. PAN AACCR0688N (Appellant) (Respondent) CO No. 64/Del/2023 Arising out of ITA 1680/Del/2023 Asstt. Year: 2017-18 Rama Allied Products Vs. DCIT, Central Marketing Pvt. Ltd. Circle-14, New 27/29, Street No. 09, Delhi Vishwas Nagar, Shahdara, New Delhi – 110 015. PAN AACCR0688N (Appellant) (Respondent) A…

SAD BHAWNA,DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2956/DEL/2022[2013-14]Status: DisposedITAT Delhi12 Dec 2023AY 2013-14

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2951, 2952, 2953, 2954, 2955, 2956/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110 007 PAN AADTS4076K (Appellant) (Respondent) ITA Nos. 2945, 2946, 2947, 2948, 2949, 2950/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110…

SAD BHAWNA,DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2955/DEL/2022[2012-13]Status: DisposedITAT Delhi12 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2951, 2952, 2953, 2954, 2955, 2956/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110 007 PAN AADTS4076K (Appellant) (Respondent) ITA Nos. 2945, 2946, 2947, 2948, 2949, 2950/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110…

SAD BHAWNA,DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2954/DEL/2022[2010-11]Status: DisposedITAT Delhi12 Dec 2023AY 2010-11

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2951, 2952, 2953, 2954, 2955, 2956/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110 007 PAN AADTS4076K (Appellant) (Respondent) ITA Nos. 2945, 2946, 2947, 2948, 2949, 2950/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110…

SAD BHAWNA,DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2953/DEL/2022[2009-10]Status: DisposedITAT Delhi12 Dec 2023AY 2009-10

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2951, 2952, 2953, 2954, 2955, 2956/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110 007 PAN AADTS4076K (Appellant) (Respondent) ITA Nos. 2945, 2946, 2947, 2948, 2949, 2950/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110…

SAD BHAWNA,DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2952/DEL/2022[2008-09]Status: DisposedITAT Delhi12 Dec 2023AY 2008-09

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2951, 2952, 2953, 2954, 2955, 2956/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110 007 PAN AADTS4076K (Appellant) (Respondent) ITA Nos. 2945, 2946, 2947, 2948, 2949, 2950/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110…

SAD BHAWNA,DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2951/DEL/2022[2007-08]Status: DisposedITAT Delhi12 Dec 2023AY 2007-08

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2951, 2952, 2953, 2954, 2955, 2956/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110 007 PAN AADTS4076K (Appellant) (Respondent) ITA Nos. 2945, 2946, 2947, 2948, 2949, 2950/Del/2022 Asstt. Years: 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 Sad Bhawna, Vs. DCIT, 2-D MIG, DDA Flats, Central Circle-6, Gulabi Bagh, New Delhi. Delhi – 110…

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CIT (International Taxation) v. Brandix Mauritius (293 Taxmann 385) — Cited in 42 Judgments | BharatTax