CIT v. Bharat Hotels Ltd.

410 ITR 417High Court2019#146 most cited

What is CIT v. Bharat Hotels Ltd. authority for?

Employee contributions to provident fund and ESI, if paid beyond the due date prescribed by the respective welfare fund statutes, are not allowed as a deduction under the Income Tax Act.

486

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Bharat Hotels Ltd. · section 36(1)(va) · section 43B · employee contribution deduction · provident fund ESI late payment · due date of fund · disallowance of employee contributions · section 2(24)(x)

Also reported as

103 Taxmann.com 295

Sections most often in play

Section 139(1)Section 143(1)(a)(ii)Section 36(1)(va)Section 43B
Read the full judgment

Issues it is cited on

section 43b(b)section 36(1)(va)section 2(24)(x)section 43bsection 2(24)section 36(1)section 43section 36section 28section 139(1)section 139section 143(1)

Judgments citing CIT v. Bharat Hotels Ltd.

Bhuwan Sharma, New Delhi vs. ITO, Ward 71(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1142/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Aspiration Clothing, New Delhi vs. DCIT, Circle-20(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1133/DEL/2022[2017-18]Status: DisposedITAT Delhi15 Jun 2022AY 2017-18

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

S S Saib Constructions P.Ltd, Delhi vs. ACIT, Circle-2(1), Faridabad

In the result, all the appeals of the assessees are allowed

ITA 1131/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Nanak Chand Sharma, Faridabad vs. ITO, Ward-2(1), Faridabad

In the result, all the appeals of the assessees are allowed

ITA 1129/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Nanak Chand Sharma, Faridabad vs. ITO, Ward-2(1), Faridabad

In the result, all the appeals of the assessees are allowed

ITA 1128/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Crystal Crop Protection Ltd, New Delhi vs. DCIT, Circle-4(2)/6(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1123/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Kalinga Cables and Conduit Co., New Delhi vs. ACIT, Circle-44(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1121/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Rama Construction Ltd., Delhi vs. DCIT Central Circle-30, Delhi

In the result, all the appeals of the assessees are allowed

ITA 1112/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Ramacivil India Construction Private Ltd., Delhi vs. DCIT Central Circle-16(1), Delhi

In the result, all the appeals of the assessees are allowed

ITA 1111/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Satpal Singh, Ballabgarh vs. ITO, Ward-((3), Fardiabad

In the result, all the appeals of the assessees are allowed

ITA 1107/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Sec Buildtech P.Ltd, New Delhi vs. ADIT, Circle-22(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1106/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Saroj Gautam, Gurgaon vs. ITO, Ward-4(1), Gurgaon

In the result, all the appeals of the assessees are allowed

ITA 1099/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Karan Luthra, New Delhi vs. ITO, Circle-62(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1095/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Karan Luthra, New Delhi vs. ITO, Circle-62(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1094/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

First Plumbing P.Ltd, New Delhi vs. ITO, Ward-9(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1093/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Kamal Luthra, New Delhi vs. ITO, Circle-30(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1092/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Kavita, Ballabhgarh vs. ITO, Ward-1(1), Faridabad

In the result, all the appeals of the assessees are allowed

ITA 1083/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Manoj Kumar Srivastav, G B Nagar vs. ITO, Ward-49(3), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1069/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Ddf Consultants P.Ltd, New Delhi vs. ADIT, Circle-7(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1064/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Dewan Fourwheels P.Ltd, Narnaul vs. DCIT, Circle, Rewari

In the result, all the appeals of the assessees are allowed

ITA 1055/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…