CIT v. Aerens Inrastructure & Technology Ltd. vs. DCIT

16 Taxmann.com 400High Court2011#16860 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2020.

Judgments citing CIT v. Aerens Inrastructure & Technology Ltd. vs. DCIT

DCIT, New Delhi vs. Smt. Usha Rani Talla, New Delhi

In the result the Revenue’s appeal is dismissed

ITA 3823/DEL/2014[2005-06]Status: DisposedITAT Delhi24 Feb 2020AY 2005-06

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Nagesh Bahel, AdvocateFor Respondent: Sh. R.K. Gupta, Addl. CIT(DR)
Section 142ASection 48

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3823/Del/2014 A.Y. : 2005-06 DCIT, CIRCLE 25(1), VS. Smt. Usha Rani Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: AEBRP3546P) (APPELLANT) (RESPONDENT) AND I.T.A. No. 3820/Del/2014 A.Y. : 2009-10 DCIT, CIRCLE 25(1), VS. Urvashi Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: ADTPT5304J) (APPELLANT) (RESPONDENT) Department by : Sh. R.K. Gupta, Addl. CIT(DR) Assessee by : Sh. Nagesh Bahel, A…

DCIT, New Delhi vs. Smt. Urvashi Talla, New Delhi

In the result the Revenue’s appeal is dismissed

ITA 3820/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Feb 2020AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Nagesh Bahel, AdvocateFor Respondent: Sh. R.K. Gupta, Addl. CIT(DR)
Section 142ASection 48

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3823/Del/2014 A.Y. : 2005-06 DCIT, CIRCLE 25(1), VS. Smt. Usha Rani Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: AEBRP3546P) (APPELLANT) (RESPONDENT) AND I.T.A. No. 3820/Del/2014 A.Y. : 2009-10 DCIT, CIRCLE 25(1), VS. Urvashi Talla, NEW DELHI B-5, Near Durga Mandir, Moti Nagar, New Delhi – 110 015 (PAN: ADTPT5304J) (APPELLANT) (RESPONDENT) Department by : Sh. R.K. Gupta, Addl. CIT(DR) Assessee by : Sh. Nagesh Bahel, A…

DCIT, New Delhi vs. Sh.Smt. Deepti Talla, New Delhi

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1563/DEL/2014[2009-10]Status: DisposedITAT Delhi11 May 2017AY 2009-10

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 142ASection 143(2)Section 148

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri I.C. Sudhir, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 1563/Del./2014 Assessment Year: 2009-10 D.C.I.T., Circle 25(1), vs. Smt. Deepti Talla, New Delhi. B-5, Near Durga Mandir, Moti Nagar, New Delhi. PAN – AABPW 2357 F (Appellant) (Respondent) Appellant by Sh. Anil Kumar Sharma, Sr. DR Respondent by Sh. Nagesh Kumar, CA Date of Hearing 02.05.2017 Date of Pronouncement 11.05.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the order of learned CIT(A)-XXIV, New Delhi dated 11.12.2013…

ACIT, New Delhi vs. M/S. Express Earth Movers & Eqipment Pvt. Ltd., New Delhi

In the result Revenue’s appeal for the A

ITA 507/DEL/2012[2008-09]Status: DisposedITAT Delhi30 Sept 2015AY 2008-09

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Salil Kapoor, AdvocateFor Respondent: Md. Mohsin Alam, CIT/DR
Section 139Section 143ASection 153ASection 68

…is. Hence the First Appellate Authority has rightly deleted the said addition. In coming to this conclusion we draw strength from the following judgements of the Jurisdictional High Court. (1) CIT vs. Aerens Infrastructure & Technology Ltd. (2011) reported in 16 Taxmann.com 400 (Delhi) where it is held as follows. “Section 142A of the Income Tax Act, 1961 – Assessment – Estimate by Valuation Officer. Assessee purchased a property for certain consideration. Since valuation was found to be on lower side, A.O. made reference to DVO u/s 142A and made addition of amount of difference between valuation made by DVO and…

Express Earthmovers & Equipments Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result Revenue’s appeal for the A

ITA 402/DEL/2012[2008-09]Status: DisposedITAT Delhi30 Sept 2015AY 2008-09

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Salil Kapoor, AdvocateFor Respondent: Md. Mohsin Alam, CIT/DR
Section 139Section 143ASection 153ASection 68

…is. Hence the First Appellate Authority has rightly deleted the said addition. In coming to this conclusion we draw strength from the following judgements of the Jurisdictional High Court. (1) CIT vs. Aerens Infrastructure & Technology Ltd. (2011) reported in 16 Taxmann.com 400 (Delhi) where it is held as follows. “Section 142A of the Income Tax Act, 1961 – Assessment – Estimate by Valuation Officer. Assessee purchased a property for certain consideration. Since valuation was found to be on lower side, A.O. made reference to DVO u/s 142A and made addition of amount of difference between valuation made by DVO and…

CIT v. Aerens Inrastructure & Technology Ltd. vs. DCIT (16 Taxmann.com 400) — Cited in 5 Judgments | BharatTax