CIT v. Ambience Developers and Infrastructure (P.) Ltd.

25 Taxmann.com 210High Court2012#6485 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also reported as

210 Taxmann 187

Sections most often in play

Section 143(3)Section 142ASection 153ASection 69BSection 147Section 148Section 153DSection 68

Issues it is cited on

section 142asection 38retraction of statementcircle ratepenalty under section 270apaper companysection 292crejection of books of accountsection 69bsection 131(1a)retracted statementsource of source

Judgments citing CIT v. Ambience Developers and Infrastructure (P.) Ltd.

M/S SINGLA BUILDERS AND PROMOTERS LIMITED,RUPNAGAR, PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 487/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh06 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…to Sec.142A could be done by Ld. AO without first rejecting the books as held by Hon’ble Apex Court in the case of Sargam Cinema (328 ITR 513). Similar was the decision of Hon’ble Delhi High Court in the case of Ambience Developers & Infrastructure Pvt. Ltd. (25 Taxmann.com 210). It was contended that when the reference to DVO was invalid, the assessment order was time-barred as per the decision of Hon’ble Rajasthan High Court in the case of Bajrang Textiles (294 ITR 561). Similar was the view of Chandigarh Tribunal in the case of Chet Ram Ravi Kumar (ITA No.696 to 698/Chd/2013). 4.10 The assessee further pointe…

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 482/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…to Sec.142A could be done by Ld. AO without first rejecting the books as held by Hon’ble Apex Court in the case of Sargam Cinema (328 ITR 513). Similar was the decision of Hon’ble Delhi High Court in the case of Ambience Developers & Infrastructure Pvt. Ltd. (25 Taxmann.com 210). It was contended that when the reference to DVO was invalid, the assessment order was time-barred as per the decision of Hon’ble Rajasthan High Court in the case of Bajrang Textiles (294 ITR 561). Similar was the view of Chandigarh Tribunal in the case of Chet Ram Ravi Kumar (ITA No.696 to 698/Chd/2013). 4.10 The assessee further pointe…

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 484/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh03 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…to Sec.142A could be done by Ld. AO without first rejecting the books as held by Hon’ble Apex Court in the case of Sargam Cinema (328 ITR 513). Similar was the decision of Hon’ble Delhi High Court in the case of Ambience Developers & Infrastructure Pvt. Ltd. (25 Taxmann.com 210). It was contended that when the reference to DVO was invalid, the assessment order was time-barred as per the decision of Hon’ble Rajasthan High Court in the case of Bajrang Textiles (294 ITR 561). Similar was the view of Chandigarh Tribunal in the case of Chet Ram Ravi Kumar (ITA No.696 to 698/Chd/2013). 4.10 The assessee further pointe…

GAUTAM GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE 30 NEW DELHI, NEW DELHI

ITA 2383/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2382/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम Parveen Gupta Acit, H 240, Ashok Vihar, Phase-1, Vs. Central Circle 30, New Delhi. New Delhi. Pan No.Aaopg3625N अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2383/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम Gautam Gupta Dcit, H.No.97, 1St Floor, G Block, Vs. Central Circle 30, Ashok Vihar, Phase-1, New Delhi. New Delhi. Pan No.Ajjpg3284A अपीलाथ" Appellant ""यथ"/Respondent

Section 153DSection 234BSection 250Section 270ASection 69

…ITA Nos. 2382 & 2383/DEL/2025 PARVEEN GUPTA & GAUTAM GUPTA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2382/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम PARVEEN GUPTA ACIT, H 240, Ashok Vihar, Phase-1, Vs. Central Circle 30, New Delhi. New Delhi. PAN No.AAOPG3625N अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2383/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम GAUTAM GUPTA DCIT, H.No.97, 1st Floor, G Block, Vs. Central Circle 30, Ashok Vihar, Phase-1, New Delhi. New Delhi.…

PARVEEN GUPTA,NEW DELHI vs. ACIT CENTRAL CIRCLE 30, NEW DELHI, NEW DELHI

ITA 2382/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2382/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम Parveen Gupta Acit, H 240, Ashok Vihar, Phase-1, Vs. Central Circle 30, New Delhi. New Delhi. Pan No.Aaopg3625N अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2383/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम Gautam Gupta Dcit, H.No.97, 1St Floor, G Block, Vs. Central Circle 30, Ashok Vihar, Phase-1, New Delhi. New Delhi. Pan No.Ajjpg3284A अपीलाथ" Appellant ""यथ"/Respondent

Section 153DSection 234BSection 250Section 270ASection 69

…ITA Nos. 2382 & 2383/DEL/2025 PARVEEN GUPTA & GAUTAM GUPTA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2382/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम PARVEEN GUPTA ACIT, H 240, Ashok Vihar, Phase-1, Vs. Central Circle 30, New Delhi. New Delhi. PAN No.AAOPG3625N अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2383/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम GAUTAM GUPTA DCIT, H.No.97, 1st Floor, G Block, Vs. Central Circle 30, Ashok Vihar, Phase-1, New Delhi. New Delhi.…

DCIT CENTRAL CIRCLE-31, NEW DELHI vs. SNEH QUALITY SPICES PVT. LTD., NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1740/DEL/2023[2014-15]Status: DisposedITAT Delhi10 Nov 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Suresh Singhal, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1234/DEL/2023 [A.Y. 2014-15] Sneh Quality Spices Pvt Ltd Vs. The Dy. C.I.T 6654/11, Gadodia Market Circle – 24(1) Khari Baoli, Delhi New Delhi PAN – AAOCS 1182 L ITA No. 1740/DEL/2023 [A.Y. 2014-15] The Dy. C.I.T Vs. Sneh Quality Spices Pvt Ltd Central Circle-31 6654/11, Gadodia Market New Delhi Khari Baoli, Delhi PAN – AAOCS 1182 L (Applicant) (Respondent) Assessee By : Shri Suresh Singhal, CA Shri Aman Singhal, CA Department By : Shri Mahes…

SNEH QUALITY SPICES PRIVATE LIMITED,KHARI BAOLI vs. DCIT CIRCLE 24(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1234/DEL/2023[2014-15]Status: DisposedITAT Delhi10 Nov 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Suresh Singhal, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1234/DEL/2023 [A.Y. 2014-15] Sneh Quality Spices Pvt Ltd Vs. The Dy. C.I.T 6654/11, Gadodia Market Circle – 24(1) Khari Baoli, Delhi New Delhi PAN – AAOCS 1182 L ITA No. 1740/DEL/2023 [A.Y. 2014-15] The Dy. C.I.T Vs. Sneh Quality Spices Pvt Ltd Central Circle-31 6654/11, Gadodia Market New Delhi Khari Baoli, Delhi PAN – AAOCS 1182 L (Applicant) (Respondent) Assessee By : Shri Suresh Singhal, CA Shri Aman Singhal, CA Department By : Shri Mahes…

INCOME TAX OFFICER , WARD 30(5), NEW DELHI vs. SHREY AEREN, DELHI

ITA 2383/DEL/2023[2011-12]Status: DisposedITAT Delhi07 Jan 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2382/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम Parveen Gupta Acit, H 240, Ashok Vihar, Phase-1, Vs. Central Circle 30, New Delhi. New Delhi. Pan No.Aaopg3625N अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2383/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम Gautam Gupta Dcit, H.No.97, 1St Floor, G Block, Vs. Central Circle 30, Ashok Vihar, Phase-1, New Delhi. New Delhi. Pan No.Ajjpg3284A अपीलाथ" Appellant ""यथ"/Respondent

Section 153DSection 234BSection 250Section 270ASection 69

…ITA Nos. 2382 & 2383/DEL/2025 PARVEEN GUPTA & GAUTAM GUPTA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2382/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम PARVEEN GUPTA ACIT, H 240, Ashok Vihar, Phase-1, Vs. Central Circle 30, New Delhi. New Delhi. PAN No.AAOPG3625N अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2383/Del/2025 िनधा"रणवष"/Assessment Year:2020-21 बनाम GAUTAM GUPTA DCIT, H.No.97, 1st Floor, G Block, Vs. Central Circle 30, Ashok Vihar, Phase-1, New Delhi. New Delhi.…

THE DCIT-2(1), INDORE vs. M/S. CENTURY 21 MALL (P) LTD., INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

ITA 255/IND/2017[2012-13]Status: DisposedITAT Indore23 Feb 2023AY 2012-13

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68

…Detailed objections are raised before the AO and the Ld. CIT(A) which have Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 17 not been considered. In this connection attention is drawn to the following judgments: CIT Vs Ambience Developers 210 Taxmann 187 ( Del) VimlaSinghVsCIT 222 CTR 404 (Patna) In view of this it is submitted that the additions maintained by the Ld. CIT(A) on this account are un-warranted for. Regarding the additions maintained by the Ld. CIT(A) on the ground that the assessee has received a benefit on account of incurring expenses by Shri Keshav Nachani, it is submitted th…

THE DCIT, 2(1), INDORE vs. M/S. CENTURE 21 MALL PVT. LTD., INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

ITA 952/IND/2016[2011-12]Status: DisposedITAT Indore23 Feb 2023AY 2011-12

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68

…Detailed objections are raised before the AO and the Ld. CIT(A) which have Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 17 not been considered. In this connection attention is drawn to the following judgments: CIT Vs Ambience Developers 210 Taxmann 187 ( Del) VimlaSinghVsCIT 222 CTR 404 (Patna) In view of this it is submitted that the additions maintained by the Ld. CIT(A) on this account are un-warranted for. Regarding the additions maintained by the Ld. CIT(A) on the ground that the assessee has received a benefit on account of incurring expenses by Shri Keshav Nachani, it is submitted th…

M/S CENTURY 21 MALLS P. LTD.,INDORE vs. THE ACIT 2(1), INDORE

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

ITA 949/IND/2016[2011-12]Status: DisposedITAT Indore23 Feb 2023AY 2011-12

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68

…Detailed objections are raised before the AO and the Ld. CIT(A) which have Century 21 Malls P.Ltd Vs. ACIT (Indore Bench) – (9 Cross-Appeals) 17 not been considered. In this connection attention is drawn to the following judgments: CIT Vs Ambience Developers 210 Taxmann 187 ( Del) VimlaSinghVsCIT 222 CTR 404 (Patna) In view of this it is submitted that the additions maintained by the Ld. CIT(A) on this account are un-warranted for. Regarding the additions maintained by the Ld. CIT(A) on the ground that the assessee has received a benefit on account of incurring expenses by Shri Keshav Nachani, it is submitted th…

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…

M/S. VISHNU APARTMENTS PRIVATE LIMITED,NEW DELHI vs. DCIT, NEW DELHI

ITA 5665/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

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

For Appellant: Shri I.P. Bansal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5665/Del./2014 (Assessment Year : 2010-11) M/s. Vishnu Apartments Pvt. Ltd., vs. DCIT, Central Circle 7, 4/17B, MGF House, Asaf Ali Road, New Delhi. New Delhi – 110 002. (PAN : AAACV6397E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri I.P. Bansal, Advocate Shri Vivek Bansal, Advocate Ms. Suman Sapra, CA REVENUE BY : Shri J.K. Mishra, CIT DR Date of Hearing : 18.12.2019 Date of Order : 31.12.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER Appellant, M/s.…

M/S VISHNU APARTMENTS PVT. LTD.,,DELHI vs. ACIT, NEW DELHI

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

ITA 5309/DEL/2013[2009-10]Status: DisposedITAT Delhi10 Oct 2019AY 2009-10

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

For Appellant: Shri I.P. Bansal &For Respondent: Shri J.K. Mishra, CIT, DR
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1087 & 5309/Del/2013 Assessment Years: 2008-09 & 2009-10 Vishnu Apartments Pvt. Ltd., Vs ACIT, 4/17B, MGF House, Central Circle-7, Asaf Ali Road, New Delhi. New Delhi. PAN: AAACV6397E ITA No.1903/Del/2013) Assessment Year: 2008-09 DCIT, Vs Vishnu Apartments Pvt. Ltd., Central Circle-7, . 4/17B, MGF House, New Delhi. Asaf Ali Road, New Delhi. PAN: AAACV6397E (Appellants) (Respondents) Assessee by : Shri I.P. Bansal & Shri Vivek Bansal, Advocates & Ms Suman Sapra…

VISHNU APARTMENTS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 1087/DEL/2013[2008-09]Status: DisposedITAT Delhi10 Oct 2019AY 2008-09

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

For Appellant: Shri I.P. Bansal &For Respondent: Shri J.K. Mishra, CIT, DR
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1087 & 5309/Del/2013 Assessment Years: 2008-09 & 2009-10 Vishnu Apartments Pvt. Ltd., Vs ACIT, 4/17B, MGF House, Central Circle-7, Asaf Ali Road, New Delhi. New Delhi. PAN: AAACV6397E ITA No.1903/Del/2013) Assessment Year: 2008-09 DCIT, Vs Vishnu Apartments Pvt. Ltd., Central Circle-7, . 4/17B, MGF House, New Delhi. Asaf Ali Road, New Delhi. PAN: AAACV6397E (Appellants) (Respondents) Assessee by : Shri I.P. Bansal & Shri Vivek Bansal, Advocates & Ms Suman Sapra…

DCIT, NEW DELHI vs. M/S. VISHNU APARTMENT (P) LTD., NEW DELHI

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

ITA 1903/DEL/2013[2008-09]Status: DisposedITAT Delhi10 Oct 2019AY 2008-09

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

For Appellant: Shri I.P. Bansal &For Respondent: Shri J.K. Mishra, CIT, DR
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1087 & 5309/Del/2013 Assessment Years: 2008-09 & 2009-10 Vishnu Apartments Pvt. Ltd., Vs ACIT, 4/17B, MGF House, Central Circle-7, Asaf Ali Road, New Delhi. New Delhi. PAN: AAACV6397E ITA No.1903/Del/2013) Assessment Year: 2008-09 DCIT, Vs Vishnu Apartments Pvt. Ltd., Central Circle-7, . 4/17B, MGF House, New Delhi. Asaf Ali Road, New Delhi. PAN: AAACV6397E (Appellants) (Respondents) Assessee by : Shri I.P. Bansal & Shri Vivek Bansal, Advocates & Ms Suman Sapra…

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…

CIT v. Ambience Developers and Infrastructure (P.) Ltd. (25 Taxmann.com 210) — Cited in 18 Judgments | BharatTax