CIT v. Avani Exports

SHEENA INDUSTRIES,PANIPAT vs. ACIT CIRCLE, PANIPAT

Appeal is dismissed

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

…1 ITA No. 3075 & 2958/Del/2008 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3075/DEL/2008 (A.Y 2004-05) (THROUGH VIDEO CONFERENCING) M/s Sheena Industries Vs ACIT Ujha Road Circle- Panipat Panipat (RESPONDENT) (APPELLANT) I.T.A. No. 2958/DEL/2008 (A.Y 2004-05) (THROUGH VIDEO CONFERENCING) Deputy Commissioner of Income Vs M/s Sheena Industries Tax, Ujha Road Central Circle-Karnal Panipat (APPELLANT) (RESPONDENT) Appellant by Dr. Rakesh Gupta, Advocate Respondent by Sh. H. K. Choudhary, CIT(D…

DCIT CC, KARNAL vs. SHEENA INDUSTRIES, PANIPAT

Appeal is dismissed

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

…1 ITA No. 3075 & 2958/Del/2008 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3075/DEL/2008 (A.Y 2004-05) (THROUGH VIDEO CONFERENCING) M/s Sheena Industries Vs ACIT Ujha Road Circle- Panipat Panipat (RESPONDENT) (APPELLANT) I.T.A. No. 2958/DEL/2008 (A.Y 2004-05) (THROUGH VIDEO CONFERENCING) Deputy Commissioner of Income Vs M/s Sheena Industries Tax, Ujha Road Central Circle-Karnal Panipat (APPELLANT) (RESPONDENT) Appellant by Dr. Rakesh Gupta, Advocate Respondent by Sh. H. K. Choudhary, CIT(D…

DCIT, NEW DELHI vs. M/S CORNELL OVERSEAS PRIVATE LTD., NEW DELHI

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2004-05 Dcit, Vs Cornell Overseas Private Ltd., Circle-3(1), B-235, Okhla Industrial Area, New Delhi,. Phase-I, New Delhi. Pan: Aaacc0034F Co No.217/Del/2011 (Ita No.2395/Del/2011) Assessment Year: 2004-05 Cornell Overseas Private Ltd., Vs Dcit, B-235, Okhla Industrial Area, . Circle-3(1), Phase-I, New Delhi. New Delhi. Pan: Aaacc0034F (Appellant/Cross Objector) (Respondent) Assessee By : Ms Vandana Bhandari, Advocate Revenue By : Shri Sandeep Kumar Mishra, Sr. Dr Date Of Hearing : 22.05.2019 Date Of Pronouncement : 31.07.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Revenue Is Directed Against The Order Of The Cit(A)- 20, New Delhi Relating To Assessment Year 2004-05. The Assessee Has Also Filed Co No.217/Del/2011 Cross Objections Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-1 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2004-05 DCIT, Vs Cornell Overseas Private Ltd., Circle-3(1), B-235, Okhla Industrial Area, New Delhi,. Phase-I, New Delhi. PAN: AAACC0034F CO No.217/Del/2011 (ITA No.2395/Del/2011) Assessment Year: 2004-05 Cornell Overseas Private Ltd., Vs DCIT, B-235, Okhla Industrial Area, . Circle-3(1), Phase-I, New Delhi. New Delhi. PAN: AAACC0034F (Appellant/Cross Objector) (Respondent) Assessee by : Ms Vandana Bhandari, Advocate Revenue by : Shri Sandeep Kuma…

ACIT, NEW DELHI vs. M/S. L.T. OVERSEAS LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 4478 & 5426/DEL/2011 [Assessment Year: 2000-01] The A.C.I.T Vs. M/s L.T. Overseas Ltd. Central Circle -19 [Now known as L.T. Foods Ltd New Delhi Unit No 134, First Floor Rectangle 1, Saket Dist. Centre New Delhi -110017 PAN : AAACL 0259 K ITA No. 4191/DEL/11 [Assessment Year: 2000-01] M/s L.T. Overseas Ltd. Vs. The C.I.T - VII [Now known as L.T. Foods Ltd New Delhi Unit No 134, First Floor Rectangle 1, Saket Dist. Centre New Delhi -110017 PAN : A…

ACIT, NEW DELHI vs. M/S. L.T. OVERSEAS LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 4478 & 5426/DEL/2011 [Assessment Year: 2000-01] The A.C.I.T Vs. M/s L.T. Overseas Ltd. Central Circle -19 [Now known as L.T. Foods Ltd New Delhi Unit No 134, First Floor Rectangle 1, Saket Dist. Centre New Delhi -110017 PAN : AAACL 0259 K ITA No. 4191/DEL/11 [Assessment Year: 2000-01] M/s L.T. Overseas Ltd. Vs. The C.I.T - VII [Now known as L.T. Foods Ltd New Delhi Unit No 134, First Floor Rectangle 1, Saket Dist. Centre New Delhi -110017 PAN : A…

L T OVERSEAS LTD.,GURGAON vs. CIT (APPEALS)- VII, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 4478 & 5426/DEL/2011 [Assessment Year: 2000-01] The A.C.I.T Vs. M/s L.T. Overseas Ltd. Central Circle -19 [Now known as L.T. Foods Ltd New Delhi Unit No 134, First Floor Rectangle 1, Saket Dist. Centre New Delhi -110017 PAN : AAACL 0259 K ITA No. 4191/DEL/11 [Assessment Year: 2000-01] M/s L.T. Overseas Ltd. Vs. The C.I.T - VII [Now known as L.T. Foods Ltd New Delhi Unit No 134, First Floor Rectangle 1, Saket Dist. Centre New Delhi -110017 PAN : A…

SATLEJ INDUSTRIES LTD.,RAJASTHAN vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are deemed to be allowed for statistical purposes with the directions as noted above

Bench: Sri G.D. Agarwal, Hon’Blesri C.M.Garg

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SRI G.D. AGARWAL, HON’BLE VICE PRESIDENT SRI C.M.GARG, JUDICIAL MEMBER ITA No.1776 & 1777/Del./2011 ( Asstt. Year : 2003-04) (Asstt. Year : 2004-05) Satlej Industries Ltd. Vs DCIT (Now known as SIL Circle -8(1), Room No. 163, Investments Ltd.) First Floor, C.R. Building, I.P.Estate Bhawanimandi, Distt. New Delhi Jhalanwar Rajasthan (APPELLANT) (RESPONDENT) PAN : AABCS2899H) Assessee by : Sh. Rohit Jain, Adv., Sh. Sambhav Jain, C.A. Revenue by : Sh. Anima Barnwal, Sr. DR Date of Hearing : 12.01.2016 Date of Pronouncement :24. 02.2016…

SATLEJ INDUSTRIES LTD.,RAJASTHAN vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are deemed to be allowed for statistical purposes with the directions as noted above

Bench: Sri G.D. Agarwal, Hon’Blesri C.M.Garg

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SRI G.D. AGARWAL, HON’BLE VICE PRESIDENT SRI C.M.GARG, JUDICIAL MEMBER ITA No.1776 & 1777/Del./2011 ( Asstt. Year : 2003-04) (Asstt. Year : 2004-05) Satlej Industries Ltd. Vs DCIT (Now known as SIL Circle -8(1), Room No. 163, Investments Ltd.) First Floor, C.R. Building, I.P.Estate Bhawanimandi, Distt. New Delhi Jhalanwar Rajasthan (APPELLANT) (RESPONDENT) PAN : AABCS2899H) Assessee by : Sh. Rohit Jain, Adv., Sh. Sambhav Jain, C.A. Revenue by : Sh. Anima Barnwal, Sr. DR Date of Hearing : 12.01.2016 Date of Pronouncement :24. 02.2016…

COMMISSIONER OF INCOME TAX DEL vs. M.S.SHOES EAST LTD

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 147/2007 AUTO IGNITION LTD .....Petitioner Through: Ms. Kanika Sethi, Advocate. versus U.O.I & ORS .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Advocate. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 07.02.2026 1. By way of present writ petition, the petitioner has challenged the assessment order dated 23.02.2006 for the Assessment Year (AY) 2003-04 to the extent of deduction disallowed u…