CIT v. Brandix Mauritius

149 Taxmann.com 238High Court2023#1221 most cited
93

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Brandix Mauritius · reassessment proceedings section 147 · section 148 notice · surrender of income validity · statement during search section 132(4) · survey operations section 133A · cash credits section 68 · unexplained expenditure section 69C · waiver of notice objection section 292BB · closely held company assessment

Also reported as

456 ITR 34

Sections most often in play

Section 143(3)Section 148Section 68Section 133ASection 69CSection 131Section 147Section 132(4)

Issues it is cited on

section 5(8)section 282a(1)closely held companyprincipal director general of income-taxsection 65aaccumulated profitssection 282asurrender of incomesection 282section 292bbsection 144(1)section 292b

Judgments citing CIT v. Brandix Mauritius

The Commissioner of Income Tax - International Taxation -3 vs. Six Continents Hotels Inc

Appeal is allowed and the Assessee’s appeal [ITA No

ITA/262/2024HC Delhi15 May 2025

Bench: The Itat Impugning The Final Assessment Order Dated 26.04.2022 Passed By The Assessing Officer [Ao] Under Section 143(3) Read With Section 144C(13) Of The Act. 2. The Said Assessment Order Was Passed Pursuant To The Directions Issued By The Dispute Resolution Panel [Drp] On 28.02.2022. One Of The Grounds Urged By The Assessee Before The Itat – Which Was Accepted By This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 21/05/2025 At 13:45:43

Section 143(3)Section 144C(13)Section 260A

…$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 262/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC; Mr. P. Gupta, JSC and Mr. Abhishek Anand, Advocate. versus SIX CONTINENTS HOTELS INC. .....Respondent Through: Mr. Manuj Sabharwal, Mr. Devvrat Tiwari and Mr. Drona Negi, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 15.05.2025 1. The Revenue has filed the present appeal un…

Dy.Commissioner of Income Tax, Central Circle 1, Aurangbad vs. Sanjay Suganchand Kasliwal, Aurangabad

In the result, the appeal filed by the Revenue is dismissed

ITA 1339/PUN/2024[2015]Status: DisposedITAT Pune24 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1339/Pun/2024

Section 133ASection 143(3)Section 148Section 271DSection 69D

…dering the fact that the issue of DIN has reached for adjudication before the Hon'ble Apex Court and recently the Hon'ble Apex Court stayed the order of Hon'ble Delhi High Court in the case of CIT vs. Brandix Mauritius Holdings Ltd. (2023) 149 taxmann.com 238/456 ITR 34 (Delhi)/293 taxmann 385 and Hon'ble Apex Court has observed that not mentioning of DIN in the assessment order may be an irregularity but does not make it an illegality and that quashing the assessment orders that did not contain the DIN is “of serious or consequence”. However, since the matter is subjudice before the Hon'ble Apex Court for the he…

Deputy Commissioner of Income Tax, Kolkata vs. Dollar Holding Pvt. Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1729/KOL/2024[2017-18]Status: DisposedITAT Kolkata11 Feb 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan, ARFor Respondent: Shri Abhijit Kundu, DR
Section 14ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1728 & 1729/KOL/2024 (Assessment Years:2015-16 & 2017-18) Dollar holding Pvt. Ld. Dy. Commissioner of Income Tax 32, OM Tower, 15 th Floor, 110, Shantipally, Aaykar Bhavan, J.L. Nehru Road, Poorva, Kolkata-700107, West Vs. Kolkata-700071, Bengal West Bengal (Appellant) (Respondent) PAN No. AADC7708B Assessee by : Shri A.K. Tulsyan, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 18.11.2024 Date of pronouncement : 11.02.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

Deputy Commissoenr of Income Tax, Kolkata vs. Dollar Holding Pvt. Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1728/KOL/2024[2015-16]Status: DisposedITAT Kolkata11 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan, ARFor Respondent: Shri Abhijit Kundu, DR
Section 14ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1728 & 1729/KOL/2024 (Assessment Years:2015-16 & 2017-18) Dollar holding Pvt. Ld. Dy. Commissioner of Income Tax 32, OM Tower, 15 th Floor, 110, Shantipally, Aaykar Bhavan, J.L. Nehru Road, Poorva, Kolkata-700107, West Vs. Kolkata-700071, Bengal West Bengal (Appellant) (Respondent) PAN No. AADC7708B Assessee by : Shri A.K. Tulsyan, AR Revenue by : Shri Abhijit Kundu, DR Date of hearing: 18.11.2024 Date of pronouncement : 11.02.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

Khoday Eshwarsa and Sons Pvt Ltd (Formerly Ms Khoday Eshwarsa and Sons), Bangalore vs. DCIT- Central Circle 1(1) Bgl, Bangalore

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

ITA 1080/BANG/2024[2022-23]Status: DisposedITAT Bangalore20 Sept 2024AY 2022-23

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 1079 & 1080/Bang/2024 Assessment Years : 2020-21 & 2022-23 M/s Khoday Ehshwarsa and Sons (Presently Khoday Eshwarsa and Sons Pvt. Ltd.), No.9, Khoday House, Seshadri Road, Gandhi Nagar, Bengaluru-560 009. PAN – AACFK 8629 Η APPELLANT Vs. The Dy. Commissioner of Income Tax, Central Circle – 1(1), Bengaluru. RESPONDENT Assessee by Shri Shankar A, Sr. Advocate Revenue by Shri DK Mishra, CIT (DR) Date of hearing 28.08.2024 Date of Pronouncement ORDER 20.09.2024 PER W…

Khoday Eshwarsa and Sons ( Presently Khoday Eshwarsa and Sons Pvt Ltd, Bangalore vs. DCIT - Central Circle 1(1) Bangalore, Bangalore

In the result, the appeal filed by the assessee is hereby allowed for statistical purposes

ITA 1079/BANG/2024[2020-21]Status: DisposedITAT Bangalore20 Sept 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shankar A, Sr. AdvocateFor Respondent: Shri DK Mishra, CIT (DR)
Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 1079 & 1080/Bang/2024 Assessment Years : 2020-21 & 2022-23 M/s Khoday Ehshwarsa and Sons Vs. The Dy. Commissioner of (Presently Khoday Eshwarsa and Sons Income Tax, Central Circle – 1(1), Pvt. Ltd.), Bengaluru. No.9, Khoday House, Seshadri Road, Gandhi Nagar, Bengaluru-560 009. PAN – AACFK 8629 H APPELLANT RESPONDENT Assessee by : Shri Shankar A, Sr. Advocate Revenue by : Shri DK Mishra, CIT (DR) Date of hearing : 28.08.2024 Date of Pronouncement : 20.09.2…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ing that of Jurisdictional Tribunal and High Court and the same are as follows : - i) Tata Medical Centre Trust v. CIT(E) [ITA 238/Kol/2121 dt. 18.7.2022] [Calcutta High Court] ii) CIT v. Brandix Mauritius Holding Ltd. (2023) 293 Taxman 385 (Delhi High Court) 456 ITR 34 (Del) iii) Texmo Precision Castings UK Ltd. v. CIT (Int. Tax) 138 taxmann.com 566 (Madras High Court) iv) Ashok Commercial Enterprises v. ACIT [W.P. No. 2595 of 2021, Bombay High Court] v) Linde India Ltd. v. DCIT-ITA 319/Kol/2023 [Kol ITAT] Hence it may be held accordingly. In such respect attention is drawn to the following judgments in which it…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ing that of Jurisdictional Tribunal and High Court and the same are as follows : - i) Tata Medical Centre Trust v. CIT(E) [ITA 238/Kol/2121 dt. 18.7.2022] [Calcutta High Court] ii) CIT v. Brandix Mauritius Holding Ltd. (2023) 293 Taxman 385 (Delhi High Court) 456 ITR 34 (Del) iii) Texmo Precision Castings UK Ltd. v. CIT (Int. Tax) 138 taxmann.com 566 (Madras High Court) iv) Ashok Commercial Enterprises v. ACIT [W.P. No. 2595 of 2021, Bombay High Court] v) Linde India Ltd. v. DCIT-ITA 319/Kol/2023 [Kol ITAT] Hence it may be held accordingly. In such respect attention is drawn to the following judgments in which it…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ing that of Jurisdictional Tribunal and High Court and the same are as follows : - i) Tata Medical Centre Trust v. CIT(E) [ITA 238/Kol/2121 dt. 18.7.2022] [Calcutta High Court] ii) CIT v. Brandix Mauritius Holding Ltd. (2023) 293 Taxman 385 (Delhi High Court) 456 ITR 34 (Del) iii) Texmo Precision Castings UK Ltd. v. CIT (Int. Tax) 138 taxmann.com 566 (Madras High Court) iv) Ashok Commercial Enterprises v. ACIT [W.P. No. 2595 of 2021, Bombay High Court] v) Linde India Ltd. v. DCIT-ITA 319/Kol/2023 [Kol ITAT] Hence it may be held accordingly. In such respect attention is drawn to the following judgments in which it…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ing that of Jurisdictional Tribunal and High Court and the same are as follows : - i) Tata Medical Centre Trust v. CIT(E) [ITA 238/Kol/2121 dt. 18.7.2022] [Calcutta High Court] ii) CIT v. Brandix Mauritius Holding Ltd. (2023) 293 Taxman 385 (Delhi High Court) 456 ITR 34 (Del) iii) Texmo Precision Castings UK Ltd. v. CIT (Int. Tax) 138 taxmann.com 566 (Madras High Court) iv) Ashok Commercial Enterprises v. ACIT [W.P. No. 2595 of 2021, Bombay High Court] v) Linde India Ltd. v. DCIT-ITA 319/Kol/2023 [Kol ITAT] Hence it may be held accordingly. In such respect attention is drawn to the following judgments in which it…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ing that of Jurisdictional Tribunal and High Court and the same are as follows : - i) Tata Medical Centre Trust v. CIT(E) [ITA 238/Kol/2121 dt. 18.7.2022] [Calcutta High Court] ii) CIT v. Brandix Mauritius Holding Ltd. (2023) 293 Taxman 385 (Delhi High Court) 456 ITR 34 (Del) iii) Texmo Precision Castings UK Ltd. v. CIT (Int. Tax) 138 taxmann.com 566 (Madras High Court) iv) Ashok Commercial Enterprises v. ACIT [W.P. No. 2595 of 2021, Bombay High Court] v) Linde India Ltd. v. DCIT-ITA 319/Kol/2023 [Kol ITAT] Hence it may be held accordingly. In such respect attention is drawn to the following judgments in which it…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT Central, Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ing that of Jurisdictional Tribunal and High Court and the same are as follows : - i) Tata Medical Centre Trust v. CIT(E) [ITA 238/Kol/2121 dt. 18.7.2022] [Calcutta High Court] ii) CIT v. Brandix Mauritius Holding Ltd. (2023) 293 Taxman 385 (Delhi High Court) 456 ITR 34 (Del) iii) Texmo Precision Castings UK Ltd. v. CIT (Int. Tax) 138 taxmann.com 566 (Madras High Court) iv) Ashok Commercial Enterprises v. ACIT [W.P. No. 2595 of 2021, Bombay High Court] v) Linde India Ltd. v. DCIT-ITA 319/Kol/2023 [Kol ITAT] Hence it may be held accordingly. In such respect attention is drawn to the following judgments in which it…

Nalanda Engicon Pvt. Ltd, Patna vs. Pr. CIT (Central), Patna

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

…ing that of Jurisdictional Tribunal and High Court and the same are as follows : - i) Tata Medical Centre Trust v. CIT(E) [ITA 238/Kol/2121 dt. 18.7.2022] [Calcutta High Court] ii) CIT v. Brandix Mauritius Holding Ltd. (2023) 293 Taxman 385 (Delhi High Court) 456 ITR 34 (Del) iii) Texmo Precision Castings UK Ltd. v. CIT (Int. Tax) 138 taxmann.com 566 (Madras High Court) iv) Ashok Commercial Enterprises v. ACIT [W.P. No. 2595 of 2021, Bombay High Court] v) Linde India Ltd. v. DCIT-ITA 319/Kol/2023 [Kol ITAT] Hence it may be held accordingly. In such respect attention is drawn to the following judgments in which it…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bilasa and Sons Private Limited

ITA - 277 / 2024HC Delhi13 May 2024

…$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 277/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar & Ms. Easha, Advs. versus M/S BILASA AND SONS PRIVATE LIMITED ..... Respondent Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV % 13.05.2024 O R D E R 1. Notice. Since the respondent is duly represented by Mr. Goel, no further steps need be taken. We take note of identical questions which ar…

Dhanterash Sales Private Limited., Kolkata vs. ITO, Ward-12(1), Kolkata.

In the result, the appeal of the assessee stands allowed

ITA 1184/KOL/2023[2014-15]Status: DisposedITAT Kolkata26 Feb 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, Ajc Bose Road, Kolkata – 700020. [Pan: Aadcd2722L] Vs. Ito, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2024 Date Of Pronouncing The Order : February 26, 2024 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(3)Section 250Section 263Section 69C

…in its body, the said order would be invalid and deemed to have never been issued. The aforesaid view has been further affirmed by the Hon’ble Delhi High Court in the case of ‘CIT (International Taxation) v. Brandix Mauritius Holdings Ltd.’ reported in (2023) 456 ITR 34/ 293 Taxman 385 (Delhi)(HC). However, we have been apprised that the order of the Hon’ble Delhi High Court in the case of ‘CIT (International Taxation) v. Brandix Mauritius Holdings Ltd.’ (supra) has been stayed by the Hon’ble Supreme Court vide order dated 03.01.2024 reported in [2024] 158 taxmann.com 247 (SC). Therefore, without further delibera…

DCIT, Central Circle, Ghaziabad vs. Ajay Kumar, Meerut

ITA 594/DEL/2022[2017-18]Status: HeardITAT Delhi29 Dec 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Ajay Kumar, Meerut vs. DCIT, CC, Ghaziabad

ITA 406/DEL/2022[2018-19]Status: HeardITAT Delhi29 Dec 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Ajay Kumar, Meerut vs. DCIT, CC, Ghaziabad

ITA 405/DEL/2022[2017-18]Status: HeardITAT Delhi29 Dec 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Ajay Kumar, Meerut vs. DCIT, CC, Ghaziabad

ITA 404/DEL/2022[2016-17]Status: HeardITAT Delhi29 Dec 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Vayas Multi Trading Pvt Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

The appeal is allowed as above

ITA 2295/DEL/2022[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vayas Multi Trading Pvt. Ltd., Vs Acit, Ajay Kanjhlia & Associates, Central Circle-14, Lgf, The Statesman House, New Delhi. Barakhamba Road, New Delhi – 110 001. Pan: Aabcl1268K (Appellant) (Respondent) Assessee By : Shri C.S. Anand, Advocate Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 12.12.2023 Date Of Pronouncement : .12.2023 Order Per Anubhav Sharma, Jm:

For Appellant: Shri C.S. Anand, AdvocateFor Respondent: Shri Amit Katoch, Sr. DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Vayas Multi Trading Pvt. Ltd., Vs ACIT, Ajay Kanjhlia & Associates, Central Circle-14, LGF, The Statesman House, New Delhi. Barakhamba Road, New Delhi – 110 001. PAN: AABCL1268K (Appellant) (Respondent) Assessee by : Shri C.S. Anand, Advocate Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 12.12.2023 Date of Pronouncement : .12.2023 ORDER PER ANUBHAV SHARMA, JM: This is appeal preferred by the Assessee against the order date…