CIT v. Anil Kumar Bhatia

352 ITR 493High Court2013#120 most cited

What is CIT v. Anil Kumar Bhatia authority for?

Section 153A can be invoked to reassess income for all years under consideration prior to a search, even if returns for those years were processed under Section 143(1)(a). The Assessing Officer has the power to reassess total income in such cases without fetters.

537

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v Anil Kumar Bhatia · section 153A · section 143(1)(a) · search assessment · reassessment · assessment procedure · undisclosed income · search and seizure · Delhi High Court · taxability after search

Also reported as

24 Taxmann.com 98211 Taxmann 453

Sections most often in play

Section 132Section 148Section 153ASection 143(3)Section 147Section 139(1)Section 143(1)Section 69A
Read the full judgment

Issues it is cited on

section 153aofcasus omissussection 153(1)(a)section 153(1)sanctioning authoritysection 153a(1)(b)section 153a(1)non application of mindsection 153bsection 132asearch assessmentsection 132(1)

Judgments citing CIT v. Anil Kumar Bhatia

Superior Calltech (P) Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7531/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2018AY 2013-14

Bench: Shri G.D. Agarwal & Shri K. Narasimha Charyassessment Year : 2014-15 M/S Versatile Datamatics (P) Ltd. Acit, Central Circle- 15, 25, Bazar Land, Bengali Market Vs. New Delhi. New Delhi 110001 Pan : Aabcv8793K (Appellant) (Respondent) Assessment Year : 2013-14 M/S Superior Calltech (P) Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aakcs2341F (Appellant) (Respondent) Assessment Year : 2013-14 Metbrass Plassim India Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aadcm9501A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Adv. Shri Piyush Kumar Kamal, Ca Department By : Ms. Shefali Swaroop, Cit-Dr Date Of Hearing : 30-07-2018 Date Of Pronouncement : 17.09.2018 Per Bench: These Appeals Are By The Respective Assessees Challenging The Separate Orders Of The Cit(A)- Xxvi, New Delhi ( For Short “Ld. Cit(A)”) Relating To Assessment Year 2013-14. Since Both The Assessees Are Group Companies & The Impugned Assessment Had Arisen Pursuant To The Search & Seizure Operations Dated 28.3.2015 & Facts & Grounds Raised In This Appeal Are Similar, We Deem It Just & Convenient To Dispose Them Of By Way Of This Common Order.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Shefali Swaroop, CIT-DR
Section 132Section 143(1)Section 153A

…sumption of jurisdiction u/s 153A is not in accordance with law. For a similar proposition of law, he also relied on the decisions reported in Pr.CIT vs. Lata Jain, 384 ITR 543 (Del); CIT v. Chetan Das Laxhman Das211 Taxman 61 (Del); CIT vs. Anil Kumar Bhatia 352 ITR 493 (Del); CIT vs. Kurele Paper Mills P. Ltd. dated 06.07.2015 380 ITR 571 (Del); CIT vs. MGF Automobiles Ltd 241 Taxman 440 (Del); Pr. CIT vs. Smt. Kusum Gupta ITA No.634/2015; Praveen Kumar Jolly W.P. (C) 8721/2014 & CM No.20052/2014; Pr. CIT vs. Mahesh Kumar IT Appeal No.810/2016; Pr. CIT vs. Ram Avtar Verma IT Appeal Nos.61 & 62/2017; and Pr. CIT…

Versatile Datamicts (P) Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7530/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2018AY 2013-14

Bench: Shri G.D. Agarwal & Shri K. Narasimha Charyassessment Year : 2014-15 M/S Versatile Datamatics (P) Ltd. Acit, Central Circle- 15, 25, Bazar Land, Bengali Market Vs. New Delhi. New Delhi 110001 Pan : Aabcv8793K (Appellant) (Respondent) Assessment Year : 2013-14 M/S Superior Calltech (P) Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aakcs2341F (Appellant) (Respondent) Assessment Year : 2013-14 Metbrass Plassim India Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aadcm9501A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Adv. Shri Piyush Kumar Kamal, Ca Department By : Ms. Shefali Swaroop, Cit-Dr Date Of Hearing : 30-07-2018 Date Of Pronouncement : 17.09.2018 Per Bench: These Appeals Are By The Respective Assessees Challenging The Separate Orders Of The Cit(A)- Xxvi, New Delhi ( For Short “Ld. Cit(A)”) Relating To Assessment Year 2013-14. Since Both The Assessees Are Group Companies & The Impugned Assessment Had Arisen Pursuant To The Search & Seizure Operations Dated 28.3.2015 & Facts & Grounds Raised In This Appeal Are Similar, We Deem It Just & Convenient To Dispose Them Of By Way Of This Common Order.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Shefali Swaroop, CIT-DR
Section 132Section 143(1)Section 153A

…sumption of jurisdiction u/s 153A is not in accordance with law. For a similar proposition of law, he also relied on the decisions reported in Pr.CIT vs. Lata Jain, 384 ITR 543 (Del); CIT v. Chetan Das Laxhman Das211 Taxman 61 (Del); CIT vs. Anil Kumar Bhatia 352 ITR 493 (Del); CIT vs. Kurele Paper Mills P. Ltd. dated 06.07.2015 380 ITR 571 (Del); CIT vs. MGF Automobiles Ltd 241 Taxman 440 (Del); Pr. CIT vs. Smt. Kusum Gupta ITA No.634/2015; Praveen Kumar Jolly W.P. (C) 8721/2014 & CM No.20052/2014; Pr. CIT vs. Mahesh Kumar IT Appeal No.810/2016; Pr. CIT vs. Ram Avtar Verma IT Appeal Nos.61 & 62/2017; and Pr. CIT…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…j.) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com 311 (Guj.) " SSP Aviation Ltd. Vs DCIT 20 Taxmann.com 214 (Del.) " CIT Vs Classic Enterprises 358 ITR 465 (All.) " Savesh Kumar Agarwal Vs Union of India 353 ITR 26 (All.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) 22. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is an admitted fact that a search was conducted simultaneously in the cases belonging to the Brahmaputra Group. Few of the cases related to the said group having identical facts as were involved in the…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…j.) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com 311 (Guj.) " SSP Aviation Ltd. Vs DCIT 20 Taxmann.com 214 (Del.) " CIT Vs Classic Enterprises 358 ITR 465 (All.) " Savesh Kumar Agarwal Vs Union of India 353 ITR 26 (All.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) 22. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is an admitted fact that a search was conducted simultaneously in the cases belonging to the Brahmaputra Group. Few of the cases related to the said group having identical facts as were involved in the…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…j.) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com 311 (Guj.) " SSP Aviation Ltd. Vs DCIT 20 Taxmann.com 214 (Del.) " CIT Vs Classic Enterprises 358 ITR 465 (All.) " Savesh Kumar Agarwal Vs Union of India 353 ITR 26 (All.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) 22. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is an admitted fact that a search was conducted simultaneously in the cases belonging to the Brahmaputra Group. Few of the cases related to the said group having identical facts as were involved in the…

Dinesh Kumar, New Delhi vs. Pr. CIT, Central- 2, New Delhi

In the result appeals filed by assessee for all the Assessment

ITA 2398/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Aug 2018AY 2013-14

Bench: Shri R.K.Panda & Smt. Beena A Pillaiassessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar Vs. Pr.Cit, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 Pan: Aiopg3637K (Appellant) (Respondent)

Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ : NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER and SMT. BEENA A PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar vs. Pr.CIT, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 PAN: AIOPG3637K (Appellant) (Respondent) Assessee by Sh. Hiren Mehta, CA Revenue by Ms.Rachna Singh, CIT, D.R. Date of Hearing 25.07.2018 Date of Pronouncement 23/08/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee agai…

Dinesh Kumar, New Delhi vs. Pr. CIT, Central- 2, New Delhi

In the result appeals filed by assessee for all the Assessment

ITA 2397/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Aug 2018AY 2010-11

Bench: Shri R.K.Panda & Smt. Beena A Pillaiassessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar Vs. Pr.Cit, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 Pan: Aiopg3637K (Appellant) (Respondent)

Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ : NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER and SMT. BEENA A PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar vs. Pr.CIT, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 PAN: AIOPG3637K (Appellant) (Respondent) Assessee by Sh. Hiren Mehta, CA Revenue by Ms.Rachna Singh, CIT, D.R. Date of Hearing 25.07.2018 Date of Pronouncement 23/08/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee agai…

Dinesh Kumar, New Delhi vs. Pr. CIT, Central- 2, New Delhi

In the result appeals filed by assessee for all the Assessment

ITA 2396/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Aug 2018AY 2009-10

Bench: Shri R.K.Panda & Smt. Beena A Pillaiassessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar Vs. Pr.Cit, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 Pan: Aiopg3637K (Appellant) (Respondent)

Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ : NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER and SMT. BEENA A PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar vs. Pr.CIT, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 PAN: AIOPG3637K (Appellant) (Respondent) Assessee by Sh. Hiren Mehta, CA Revenue by Ms.Rachna Singh, CIT, D.R. Date of Hearing 25.07.2018 Date of Pronouncement 23/08/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee agai…

Dinesh Kumar, New Delhi vs. Pr. CIT, Central- 2, New Delhi

In the result appeals filed by assessee for all the Assessment

ITA 2395/DEL/2018[2008-09]Status: DisposedITAT Delhi23 Aug 2018AY 2008-09

Bench: Shri R.K.Panda & Smt. Beena A Pillaiassessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar Vs. Pr.Cit, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 Pan: Aiopg3637K (Appellant) (Respondent)

Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ : NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER and SMT. BEENA A PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Assessment Year : 2013-14 Shri Dinesh Kumar vs. Pr.CIT, Central-2 407, Nilgiri Apartments New Delhi Alaknanda New Delhi 110 019 PAN: AIOPG3637K (Appellant) (Respondent) Assessee by Sh. Hiren Mehta, CA Revenue by Ms.Rachna Singh, CIT, D.R. Date of Hearing 25.07.2018 Date of Pronouncement 23/08/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee agai…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

Hindustan Aqua Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7567/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2013-14 Moon Beverages Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi.

For Respondent: Ms. Shefali Swaroop, CIT-DR
Section 131Section 132Section 133(6)Section 153A

…ITR 526 and various other decisions, search, assumption of jurisdiction u/s 153A is not in accordance with law. He also relied on the following decisions :- (i) Pr.CIT vs. Lata Jain, 384 ITR 543. (ii) 211 Taxman 61 (Del) CIT v. Chetan Das Laxhman Das. (iii) 352 ITR 493 (Del) CIT vs. Anil Kumar Bhatia. (iv) 380 ITR 571 (Del) CIT vs. Kurele Paper Mills P. Ltd. dated 06.07.2015. (v) 241 Taxman 440 (Del) CIT vs. MGF Automobiles Ltd. (vi) ITA No.634/2015 Pr. CIT vs. Smt. Kusum Gupta. (vii) W.P. (C) 8721/2014 & CM No.20052/2014 Praveen Kumar Jolly. (viii) IT Appeal No.810/2016 Pr. CIT vs. Mahesh Kumar. (ix) IT Appeal…

Moon Beverages Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

ITA 7374/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2013-14 Moon Beverages Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi.

For Respondent: Ms. Shefali Swaroop, CIT-DR
Section 131Section 132Section 133(6)Section 153A

…ITR 526 and various other decisions, search, assumption of jurisdiction u/s 153A is not in accordance with law. He also relied on the following decisions :- (i) Pr.CIT vs. Lata Jain, 384 ITR 543. (ii) 211 Taxman 61 (Del) CIT v. Chetan Das Laxhman Das. (iii) 352 ITR 493 (Del) CIT vs. Anil Kumar Bhatia. (iv) 380 ITR 571 (Del) CIT vs. Kurele Paper Mills P. Ltd. dated 06.07.2015. (v) 241 Taxman 440 (Del) CIT vs. MGF Automobiles Ltd. (vi) ITA No.634/2015 Pr. CIT vs. Smt. Kusum Gupta. (vii) W.P. (C) 8721/2014 & CM No.20052/2014 Praveen Kumar Jolly. (viii) IT Appeal No.810/2016 Pr. CIT vs. Mahesh Kumar. (ix) IT Appeal…

M/S. Gee Ispat Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 5476/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…tructure Developers (P) Ltd. Vs ACIT in ITA No. 5522 & 5523/Del/2015 order dated 27.06.2016 " Pr. CIT Vs Sunrise Finlease (P) Ltd. 252 Taxman 407 (Guj.) " CIT Vs Kabul Chawla 380 ITR 573 (Del.) " Pr. CIT Vs Lata Jain 384 ITR 543 (Del.) " CIT Anil Kumar Bhatia 352 ITR 493 (Del.) & ITA Nos. 4256 to 4259/Del/2014 Gee Ispat Pvt. Ltd. " CIT Vs Kurele Paper Mills P. Ltd. 380 ITR 571 (Del.) " CIT Vs MGF Automobiles Ltd. 241 Taxman 440 (Del.) " Pr. CIT Vs Ram Avtar Verma (2017) 395 ITR 252 " CIT Vs Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistic…

M/S. Gee Ispat Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 5475/DEL/2014[2006-07]Status: DisposedITAT Delhi31 May 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…tructure Developers (P) Ltd. Vs ACIT in ITA No. 5522 & 5523/Del/2015 order dated 27.06.2016 " Pr. CIT Vs Sunrise Finlease (P) Ltd. 252 Taxman 407 (Guj.) " CIT Vs Kabul Chawla 380 ITR 573 (Del.) " Pr. CIT Vs Lata Jain 384 ITR 543 (Del.) " CIT Anil Kumar Bhatia 352 ITR 493 (Del.) & ITA Nos. 4256 to 4259/Del/2014 Gee Ispat Pvt. Ltd. " CIT Vs Kurele Paper Mills P. Ltd. 380 ITR 571 (Del.) " CIT Vs MGF Automobiles Ltd. 241 Taxman 440 (Del.) " Pr. CIT Vs Ram Avtar Verma (2017) 395 ITR 252 " CIT Vs Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistic…