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

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 5425/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2018AY 2007-08

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 5424/DEL/2014[2005-06]Status: DisposedITAT Delhi31 May 2018AY 2005-06

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…

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

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

ITA 4259/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…

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

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

ITA 4258/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2018AY 2007-08

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…

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

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

ITA 4257/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…

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

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

ITA 4256/DEL/2014[2005-06]Status: DisposedITAT Delhi31 May 2018AY 2005-06

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…

DCIT, New Delhi vs. Smt. Shalini Goyal, New Delhi

In the result, appeal of the Department is dismissed

ITA 166/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2018AY 2008-09

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Sh. Ajay Kr. Mittal (CA)For Respondent: Sh. S.S. Rana (CIT DR)
Section 132(1)Section 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “G”, NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.- 166/Del/2014 (Assessment Year: 2008-09) DCIT, Smt. Shalini Goyal,44, Central Circle-5, Vs. Engineers Enclave, Pitampur, Delhi. Delhi-110034. PAN No: AAEPG8998B APPELLANT RESPONDENT Revenue by : Sh. S.S. Rana (CIT DR) Assessee by : Sh. Ajay Kr. Mittal (CA) Date of Hearing : 26.04.2018. Date of Pronouncement : 31/05/2018. ORDER PER: N.K. SAINI, AM This is an appeal filed by the Department and is directed against the order dated 31/10/2013 of Ld. CIT(A)- XXX…

DCIT, CC-II, Chandigarh vs. Smt. Priya Garg, Panchkula

In the result appeal filed by the Revenue is dismissed

ITA 989/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh11 May 2018AY 2009-10

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2009-10 The Dy.Cit Vs. Smt. Priya Garg, Central Circle-Ii H.No. 89,Sector-7 Chandigarh Panchkula

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol
Section 132Section 139Section 153Section 153A

…untants of India vs. Price water House 93 Taxman 588? x) Whether on the facts and circumstances of the case the CIT(A) is right in not following the Hon'ble HC judgment on the issue of additions in search case u/s 153A in the case of CIT vs. Anil Kumar Bhatia 352 ITR 493 (Delhi HC), Madugula Venu vs. DIT 49 Taxman.com 200 (Delhi HC), CIT vs. Raj Kumar Arora 367 ITR 517 (Allahabad HC), canara Housing Development Company vs. DCIT 49 taxman.com98 (Karnataka HC), Filatex India Ltd. vs. CIT 229 Taxman 555 (Delhi HC) Sunny Jacob Jewellers and wedding centre, 362 ITR 664 (Kerala HC) and CIT vs. Continental Warehousing C…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 139Section 143(2)Section 153ASection 68

…untants of India vs. Price water House 93 Taxman 588? x) Whether on the facts and circumstances of the case the CIT(A) is right in not following the Hon'ble HC judgment on the issue of additions in search case u/s 153A in the case of CIT vs. Anil Kumar Bhatia 352 ITR 493 (Delhi HC), Madugula Venu vs. DIT 49 Taxman.com 200 (Delhi HC), CIT vs. Raj Kumar Arora 367 ITR 517 (Allahabad HC), canara Housing Developmen Company vs. DCIT 49 taxman.com98 (Karnataka HC), Filatex India Ltd. vs. CIT 229 Taxman 555 (Delhi HC) Sunny Jacob Jewellers and wedding centre, 362 ITR 664 (Kerala HC) and CIT vs. Continental Warehousing Co…

DCIT, New Delhi vs. M/S. M.A. Projects (P) Ltd., New Delhi

In the result the Cross Objection filed by assessee stands allowed and the appeal filed by Revenue stands dismissed

ITA 565/DEL/2014[2007-08]Status: DisposedITAT Delhi03 May 2018AY 2007-08

Bench: Sri R.K.Panda & Smt. Beena A Pillaia.Y. 2007-08 Dcit, Central Circle-03 Vs. M.A. Projects (P) Ltd. New Delhi Ba-17A, Dda Flats Asok Vihar New Delhi 110 052 Pan: Aaecm 2372 E Cross Objection No.257/Del/2014 (In Ita 565/Del/2014) Assessment Year 2007-08 M.A.Projects (P) Ltd. Vs. Dcit, C.C. 3 New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Sh. Suresh Gupta, C.AFor Respondent: Ms. Shefali Swaroop, CIT, DR
Section 132Section 139Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH “E” NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER A.Y. 2007-08 DCIT, Central Circle-03 vs. M.A. Projects (P) Ltd. New Delhi BA-17A, DDA Flats Asok Vihar New Delhi 110 052 PAN: AAECM 2372 E Cross Objection No.257/Del/2014 (In ITA 565/Del/2014) Assessment Year 2007-08 M.A.Projects (P) Ltd. vs. DCIT, C.C. 3 New Delhi New Delhi (Appellant) (Respondent) Revenue by: Ms. Shefali Swaroop, CIT, DR Assessee by: Sh. Suresh Gupta, C.A. Date of hearing: 05.04.2018 Date of Pronouncement: 04.05.2018 ORDER PER BEENA A P…

DCIT, CC-II, Chandigarh vs. Sh. R.K. Garg, Chandigarh

In the result, appeal filed by the Revenue is dismissed

ITA 1191/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh01 May 2018AY 2007-08

Bench: Smt. Diva Singh & Ms. Annapurna Guptaassessment Year: 2007-08

For Appellant: Sh. Ashwani KumarFor Respondent: Sh. Ashish Abrol
Section 139Section 153A

…untants of India vs. Price water House 93 Taxman 588? x) Whether on the facts and circumstances of the case the CIT(A) is right in not following the Hon'ble HC judgment on the issue of additions in search case u/s 153A in the case of CIT vs. Anil Kumar Bhatia 352 ITR 493 (Delhi HC), Madugula Venu vs. DIT 49 Taxman.com 200 (Delhi HC), CIT vs. Raj Kumar Arora 367 ITR 517 (Allahabad HC), canara Housing Developmen Company vs. DCIT 49 taxman.com98 (Karnataka HC), Filatex India Ltd. vs. CIT 229 Taxman 555 (Delhi HC) Sunny Jacob Jewellers and wedding centre, 362 ITR 664 (Kerala HC) and CIT vs. Continental Warehousing Co…

Bmm Ispat Limited, Hospet vs. DCIT, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 779/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 234DSection 68

…tional High Court in the case of Canara Housing (2015) 274 CTR 122 and further being held by the High Court in the case of IBC knowledge Park (2016) 385 ITR 346. The same principle has been reiterated by Delhi High Court in the case of Anilkumar Bhatia (2013) 352 ITR 493. The same principle has been reiterated by various high courts including Kerala High Court in ST.Francis Clay Décor Tiles 385 ITR 624 and (2016) 73 Taxman.com 173 (Kerala) in the case of Dr.P.Sasikumar. v. In view of the judgement of the High Court in the case of Canara Housing, proceedings under section 153A of the Act is not confined only to th…

Dinesh Kumar Singhi, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2011-12 is partly allowed

ITA 699/BANG/2015[2005-06]Status: DisposedITAT Bangalore10 Apr 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V. Arvind, Standing Counsel for Dept
Section 10BSection 132Section 143(3)Section 148Section 153ASection 154

…tional High Court in the case of Canara Housing (2015) 274 CTR 122 and further being held by the High Court in the case of IBC knowledge Park (2016) 385 ITR 346. The same principle has been reiterated by Delhi High Court in the case of Anilkumar Bhatia (2013) 352 ITR 493. The same principle has been reiterated by various high courts. iv. Further the material on record referred to in the order of assessment for the Assessment Year 2006–07 demonstrate that no manufacturing activity is carried on by the appellant and finished products were purchased and exported without any value addition by the appellant. The invoi…

ACIT, New Delhi vs. M/S. S P Singla Construction P Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 4594/DEL/2016[2009-10]Status: DisposedITAT Delhi27 Feb 2018AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Bhavnesh Saini, Jm Ita No. 4593/Del/2016 : Asstt. Year : 2007-08 Ita No. 4594/Del/2016 : Asstt. Year : 2009-10 Acit, Vs S P Singla Construction P. Ltd., D/10, Flat No. 22, 1St Floor, Dda Central Circle-26, New Delhi Flats, Sector-7, Rohini, New Delhi (Appellant) (Respondent) Pan No. Aagcs5773B Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 10.01.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 31.05.2016 Of Ld. Cit(A)-29, New Delhi.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…and bad in law. (4) In this connection reliance is also placed on the following decisions, including those of the jurisdictional High Court, wherein the above position of law has been clearly affirmed: " Commissioner of Income-tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; " Commissioner of Income-tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; " Sanjay Aggarwal vs Deputy Commissioner of Income tax, Central Circle -5, New Delhi [( 2014) 150 ITD 692 (Delhi-Trib)]; " Smt. Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon’ble ITAT…

ACIT, New Delhi vs. M/S. S P Singla Construction P Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 4593/DEL/2016[2007-08]Status: DisposedITAT Delhi27 Feb 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Bhavnesh Saini, Jm Ita No. 4593/Del/2016 : Asstt. Year : 2007-08 Ita No. 4594/Del/2016 : Asstt. Year : 2009-10 Acit, Vs S P Singla Construction P. Ltd., D/10, Flat No. 22, 1St Floor, Dda Central Circle-26, New Delhi Flats, Sector-7, Rohini, New Delhi (Appellant) (Respondent) Pan No. Aagcs5773B Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 10.01.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 31.05.2016 Of Ld. Cit(A)-29, New Delhi.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…and bad in law. (4) In this connection reliance is also placed on the following decisions, including those of the jurisdictional High Court, wherein the above position of law has been clearly affirmed: " Commissioner of Income-tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; " Commissioner of Income-tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; " Sanjay Aggarwal vs Deputy Commissioner of Income tax, Central Circle -5, New Delhi [( 2014) 150 ITD 692 (Delhi-Trib)]; " Smt. Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon’ble ITAT…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…nn.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.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) " CIT, Delhi Vs M/s N. R. Portfolio Pvt. Ltd. in ITA No. 134/2012 order dated 21.12.2012 of the Hon’ble Delhi H.C. 15. In his rival submissions, the ld. Counsel for the assessee reiterated the submissions made before the authorities below and further submitted that as per the provisions of Section 153A, the assessment or reassessment…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…nn.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.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) " CIT, Delhi Vs M/s N. R. Portfolio Pvt. Ltd. in ITA No. 134/2012 order dated 21.12.2012 of the Hon’ble Delhi H.C. 15. In his rival submissions, the ld. Counsel for the assessee reiterated the submissions made before the authorities below and further submitted that as per the provisions of Section 153A, the assessment or reassessment…

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

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

ITA 5499/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Feb 2018AY 2006-07

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2006-07 Parag Dalmia, Dcit, Central Circle-26, A-238, Ground Floor, New Delhi. Vs. Okhla Industrial Area, Phase-1, New Delhi. Pan : Aaapd3725B (Appellant) (Respondent)

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Vijay Verma, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2006-07 Parag Dalmia, DCIT, Central Circle-26, A-238, Ground Floor, New Delhi. Vs. Okhla Industrial Area, Phase-1, New Delhi. PAN : AAAPD3725B (Appellant) (Respondent) Assessee by : Shri Hiren Mehta, CA Department by : Shri Vijay Verma, CIT-DR Date of hearing : 04-12-2017 Date of pronouncement : 26-02-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 11.08.2017 of the CIT(A)-XXVI, New Delhi r…

DCIT, New Delhi vs. M/S. Landcraft Developers Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 460/DEL/2016[2010-11]Status: DisposedITAT Delhi26 Feb 2018AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132Section 133(6)Section 143(1)(a)Section 143(3)Section 153ASection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 460/Del. /2016 Assessment Year: 2010-11 D.C.I.T., Circle-18, vs. M/s. Landcraft Developers Pvt. Ltd., New Delhi. 309, 3rd Floor, Plot No. 13, Parmesh Cooperative Towers Community Centre, Karkardooma, Delhi (PAN-AABCL1391F) (Appellant) (Respondent) Revenue by Ms. Rachna Singh, CIT/DR Assessee by Sh. Raj Kumar, CA Date of Hearing 04.12.2017 Date of Pronouncement 26.02.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the or…

DCIT, New Delhi vs. M/S. Candy Properties Pvt. Ltd., New Delhi

In the result the appeal is dismissed

ITA 167/DEL/2014[2004-05]Status: DisposedITAT Delhi22 Nov 2017AY 2004-05
For Appellant: Ms. Rachna Singh, CIT, D.RFor Respondent: Shri Rajiv Saxena, Adv
Section 132Section 153Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “B” NEW DELHI SHRI P.K. BANSAL, V.P. AND SHRI C.M. GARG, JM ITA No: 167/Del/2014 AY : 2004-05 Dy.CIT, Central Circle 5 vs. Candy Properties Pvt.Ltd. New Delhi 12, Ring Road Lajpat Nagar IV New Delhi 110 024 PAN: AABCC 6993 J (Appellant) (Respondent) Appellant by : Ms. Rachna Singh, CIT, D.R. Respondent by: Shri Rajiv Saxena, Adv. O R D E R PER C.M. GARG, JUDICIAL MEMBER This is an appeal filed by the Revenue against the order of the Ld.CIT(A)-XXXI, New Delhi pertaining to the Assessment Year (AY) 2004- 05. 1.1. The revised grounds raised by the Revenue…