CIT v. Anand Kumar Deepak Kumar

294 ITR 497High Court2007#1950 most cited

What is CIT v. Anand Kumar Deepak Kumar authority for?

A presumption that discrepancies found in the pre-search period would continue in the post-search period cannot be made without evidence, especially when the books of account for the post-search period do not show any discrepancies.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Anand Kumar Deepak Kumar · Section 153A · search assessment · pre-search discrepancies · post-search period · no presumption of continuation · evidence of discrepancies

Also reported as

160 Taxmann 206

Sections most often in play

Section 153ASection 153CSection 143(3)Section 132Section 132(4)Section 147Section 131(1A)Section 143(1)

Issues it is cited on

section 158bb(1)voluntary admissionsection 158b(b)section 158bbretraction of statementsection 164(2)section 13(1)(d)section 11(1)(d)section 153c(1)section 13(2)section 164wholly and exclusively for business

Judgments citing CIT v. Anand Kumar Deepak Kumar

M/S. Emirates Hindustan Builders and Developers, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

ITA 414/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…Supreme Court in H M Esufali H. М. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

Mkh Infrastructure, Kerala vs. Deputy Commissioner of Income-Tax, Central Circle-2, Mangalore

ITA 175/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…Supreme Court in H M Esufali H. М. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

Mkh Infrastructure, Kerala vs. Deputy Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeals of the assessee in ITA Nos

ITA 174/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

Tabesco Hindustan Infra Developers Pvt Ltd., Kerala vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangalore

ITA 167/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 382/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…Supreme Court in HM Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 376/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153(1)Section 153ASection 153C

…Supreme Court in HM Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 375/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…Supreme Court in HM Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 373/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…Supreme Court in HM Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

DCIT Central Circle-20, Delhi vs. Bhagwati Developers Pvt. Ltd., Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 1255/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

ACIT Central Circle-16, New Delhi vs. Vijaya Finance Corporation Ltd, Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9869/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

ACIT Central Circle-16, New Delhi vs. The Peerless Consultancy Services Pvt Ltd, Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9867/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

ACIT Central Circle-16, New Delhi vs. Gajanand Development Ltd, Kolkata

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9866/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

Peerless Consultancy Services Pvt Ltd, New Delhi vs. ACIT Central Circle-16, New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

ITA 9749/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Dec 2023AY 2016-17

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

For Appellant: Shri R.C. Rai, Advocate &For Respondent: Shri Waseem Arshad, CIT, DR
Section 132Section 153ASection 271ASection 69A

…Supreme Court in H M Esufali H. M. Abdulali (supra). Mere negative findings should not be made use of to throw out the case of the department. Lastly, the reliance placed by the Tribunal on the judgment of this Court in CIT v. Anand Kumar Deepak Kumar, (2007) 294 ITR 497 does not seem appropriate. There it was held that there was no presumption that unaccounted sales in the pre-search period would continue in the post search period also. This judgment has no application to the present case because the search took place on 13.12.2005 which falls in the year relevant to the assessment year 2006-07. The assessments…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…of ‘on- money’ on the other shops sold/booked during the period relevant to assessment year under appeal is rejected in the absence of any material on record.” • In Commissioner of Income-tax v. Anand Kumar Deepak Kumar [2007] 160 Taxman 206 (Delhi) / [2007] 294 ITR 497 (Del.), the Hon’ble Court held as under:- “7. The Commissioner as well as the Tribunal found that in fact there was no discrepancy noted in the books of account in the post search period. The assumption of the Assessing Officer may have perhaps been valid if the Assessing Officer had found some discrepancy in the books of account or if the search…

Komal Yarn Industries Pvt.Ltd., Surat vs. The Income Tax Officer, Ward-1(3), Surat

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

ITA 1207/AHD/2013[2009-10]Status: DisposedITAT Surat03 Oct 2019AY 2009-10

Bench: Shri Amarjit Singh & Shri O.P.Meenai.T.A. No.1207/Ahd/2013 Assessment Years: 2009-10 Vs. Income Tax Officer, Ward-1(3), M/S. Komal Yarn Industries Pvt. Ltd, 4026-27, World Trade Centre, Ring Surat Road, Surat-395 002. [Pan: Aacck 3157 F] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Hiren Vepari– Ca राज"वक"ओरसे /Revenue By Shri Mayank Pandey Sr. Dr सुनवाईकीतारीख/ Date Of Hearing: 30.09.2019 उ"घोषणाक"तार"ख/Pronouncement On 03.10.2019

Section 133(6)Section 133ASection 145(3)

…Komal Yarn Industries Private Limited v. ITO, Ward-1(3), Surat/ITA No.1027/AHD/2013/A.Y. 2009-10 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER I.T.A. No.1207/AHD/2013 Assessment Years: 2009-10 Vs. Income Tax Officer, Ward-1(3), M/s. Komal Yarn Industries Pvt. Ltd, 4026-27, World Trade Centre, Ring Surat Road, Surat-395 002. [PAN: AACCK 3157 F] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Hiren Vepari– CA राज"वक"ओरसे /Revenue by Shri Mayank Pandey Sr. DR सुनवाईकीतारीख/ Date of hearing:…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…