CIT v. Chaitanya Properties (P.) Ltd (

184 Taxmann 1High Court2009#8272 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 40A(2)(a)

Issues it is cited on

beyond four yearsmaterial facts necessary for assessmentescapement of incomereassessment proceedingssection 148section 147companysection 14section 143(3)india

Judgments citing CIT v. Chaitanya Properties (P.) Ltd (

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, the appeal of the revenue stands dismissed as above

ITA 3130/DEL/2011[2003-04]Status: DisposedITAT Delhi30 May 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3130/Del./2011, A.Y. 2003-04 Deputy Commissioner of M/s. Sahara One Media & Income Tax, Entertainment Ltd. Central Circle-6, Vs. (Formerly known as Sahara ARA Centre, India Mass Communication Jhandewalan Extn., Ltd.), Sahara India Point, New Delhi CST 40-44, S V Road, Goregaon, Mumbai. PAN: AAACP3047R (Appellant) (Respondent) Appellant by Mr. Javed Akhtar, CIT(DR) Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Kunal Pandey, CA Date of Hearing 04/03/2…

BIG BOSS FOODS PVT. LTD.,BURDWAN vs. ACIT, CIR. 1, BURDWAN

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

ITA 398/KOL/2024[2013-14]Status: DisposedITAT Kolkata11 Sept 2024AY 2013-14

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(3)Section 147Section 148Section 151(1)Section 250Section 40

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 398/KOL/2024 Assessment Year: 2013-14 Big Boss Foods Pvt. Ltd............................................................Appellant [PAN: AABCB 1001 E] Vs. ACIT, Cir.-1, Burdwan...........................................................Respondent Appearances: Assessee represented by: P.J. Bhide, AR. Department represented by: P.P.…

ECI ENGINEERING & CONSTRUCTION COMPANY LTD., HYD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYD, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 968/HYD/2016[2006-07]Status: DisposedITAT Hyderabad15 May 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2006-07 The Asst. Commissioner Of Vs. M/S. Eci Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Ita 968/Hyd/2016 Assessment Year 2006-07 M/S. Eci Engineering & Vs. The Asst. Commissioner Of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri K.P.R.R. Murthy. Date Of Hearing: 27.03.2023 Date Of Pronouncement: 15.05.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 5, Hyderabad Dated 30.03.2016 For The Assessment Year 2006-07. 2. The Abridged Grounds Raised By The Assessee In Ita No.968/Hyd/2016 Read As Under : “1. The Order Of Ld.Cit(A) - 5 Is Erroneous In Law In Facts & In Law. 2. The Ld.Cit(A) Erred In Upholding The Decision Of The Ld.Ao In Treating Sale Of Partly Paid Up Shares As Fully Paid & Confirming The Addition Of Rs.50,14,625/- As Long Term Capital Gain. 3. The Ld.Cit(A) Erred In Confirming The Addition Of Rs.27,69,422/- Towards Difference In Interest. 4. Further, The Ld.Cit(A) Failed To Observe That The Notes To Financial Statements Clearly Mentioned The Interest Income Which Pertained To The Previous Year & Accordingly Erred In Upholding The Action Of The Ld.Ao In Assessing The Difference In Interest Of Rs.27,69,422/-. 5. The Ld.Cit(A) Erred In Confirming The Addition Of Difference Of Prior Period Income Of Rs.1,26,71,371/-.”

For Appellant: Shri K.C. DevdasFor Respondent: Shri K.P.R.R. Murthy
Section 143(1)Section 143(3)Section 148Section 40

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2006-07 The Asst. Commissioner of Vs. M/s. ECI Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) ITA 968/Hyd/2016 Assessment Year 2006-07 M/s. ECI Engineering & Vs. The Asst. Commissioner of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Rev…

DCIT, CIRCLE-17(1), HYD, HYDERABAD vs. ECI ENGINEERING & CONSTRUCTION CO. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 930/HYD/2016[2006-07]Status: DisposedITAT Hyderabad15 May 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2006-07 The Asst. Commissioner Of Vs. M/S. Eci Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Ita 968/Hyd/2016 Assessment Year 2006-07 M/S. Eci Engineering & Vs. The Asst. Commissioner Of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aaace74411G (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri K.P.R.R. Murthy. Date Of Hearing: 27.03.2023 Date Of Pronouncement: 15.05.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 5, Hyderabad Dated 30.03.2016 For The Assessment Year 2006-07. 2. The Abridged Grounds Raised By The Assessee In Ita No.968/Hyd/2016 Read As Under : “1. The Order Of Ld.Cit(A) - 5 Is Erroneous In Law In Facts & In Law. 2. The Ld.Cit(A) Erred In Upholding The Decision Of The Ld.Ao In Treating Sale Of Partly Paid Up Shares As Fully Paid & Confirming The Addition Of Rs.50,14,625/- As Long Term Capital Gain. 3. The Ld.Cit(A) Erred In Confirming The Addition Of Rs.27,69,422/- Towards Difference In Interest. 4. Further, The Ld.Cit(A) Failed To Observe That The Notes To Financial Statements Clearly Mentioned The Interest Income Which Pertained To The Previous Year & Accordingly Erred In Upholding The Action Of The Ld.Ao In Assessing The Difference In Interest Of Rs.27,69,422/-. 5. The Ld.Cit(A) Erred In Confirming The Addition Of Difference Of Prior Period Income Of Rs.1,26,71,371/-.”

For Appellant: Shri K.C. DevdasFor Respondent: Shri K.P.R.R. Murthy
Section 143(1)Section 143(3)Section 148Section 40

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2006-07 The Asst. Commissioner of Vs. M/s. ECI Engineering & Income Tax, Construction Co., Ltd., Circle 17(1), Hyderabad. Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) ITA 968/Hyd/2016 Assessment Year 2006-07 M/s. ECI Engineering & Vs. The Asst. Commissioner of Construction Co., Ltd., Income Tax, Hyderabad. Circle 2(2), Hyderabad. PAN : AAACE74411G (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Rev…

GMR AIR CARGO & AEROSPACE ENGINEERING LTD(SUCCESSOR TO GMR HYDERABAD AIR CARGO & LOGISTICS PVT LTD),SHAMSHABAD vs. INCOME TAX OFFICER, WARD-2(3) , HYDERABAD

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

ITA 183/HYD/2020[2008-09]Status: DisposedITAT Hyderabad14 Sept 2022AY 2008-09

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2008-09 Gmr Air Cargo & Vs. Ito,Ward-2(3) Aerospace Engineering Signature Towers Ltd.(Successor To Gmr Kondapur, Kothaguda Hyderabad Air Cargo & Opp. Botanical Gardens Logistics Pvt Ltd.) R.R.District Rajiv Gandhi International Hyderabad-500 084 Airport, Samshabad Hyderabad-500 409

For Appellant: Shri K.C.DevdasFor Respondent: Shri Kumar Aditya, Sr.AR
Section 143(1)Section 143(3)Section 147Section 148Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2008-09 GMR Air Cargo and Vs. ITO,Ward-2(3) Aerospace Engineering Signature Towers Ltd.(Successor to GMR Kondapur, Kothaguda Hyderabad Air Cargo and Opp. Botanical Gardens Logistics Pvt Ltd.) R.R.District Rajiv Gandhi International Hyderabad-500 084 Airport, Samshabad Hyderabad-500 409 PAN : AACCD8269K (Appellant) (Respondent) Assessee by: Shri K.C.Devdas Revenue by: Shri Kumar Aditya, Sr.AR Date of hearing: 08.09.2022 Date of pronouncement:…

HSBC ASSET MANAGEMENT (INDIA) PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 1(1)(2), MUMBAI

In the result, ground no.1 raised by assessee is allowed and assessment order framed found to be without jurisdiction

ITA 7292/MUM/2017[2008-09]Status: DisposedITAT Mumbai29 Apr 2022AY 2008-09

Bench: Shri Rahul Chaudhary & Shri Gagan Goyalhsbc Asset Management (India) Pvt. Ltd. 3Rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 Pan: Aabch0007N ...... Appellant Vs. Ito-1(1)(2) Mumbai. ..... Respondent Appellant By : Sh. Niraj Sheth, Ar Respondent By : Sh. Tejinder Pal Singh Anand, Sr. Dr Date Of Hearing : 28/02/2022 Date Of Pronouncement : 29/04/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Cit (A)’] Vide Order Dated 13.10.2017 For The Assessment Year (Ay) 2008-09. The Assessee Has Raised The Following Grounds Of Appeal: The Following Grounds Of Appeal Are Distinct & Separate & Without Prejudice To Each Other. 1. On The Facts & In Law, The Commissioner Of Income-Tax (Appeals) - 6, Mumbai [‘Cit(A)’] Erred In Upholding The Reassessment Proceedings Under Section 148 Of The Income-Tax Act, 1961 (‘The Act’) Initiated After Four Years From The End Of Relevant Assessment Year, Without Appreciating The Fact That Assessment Under Section 143(3) Was Made & The Appellant Had Disclosed Fully & Truly All Material Facts Necessary

For Appellant: Sh. Niraj Sheth, ARFor Respondent: Sh. Tejinder Pal Singh Anand, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148Section 37(1)Section 40A(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER HSBC Asset Management (India) Pvt. Ltd. 3rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 PAN: AABCH0007N ...... Appellant Vs. ITO-1(1)(2) Mumbai. ..... Respondent Appellant by : Sh. Niraj Sheth, AR Respondent by : Sh. Tejinder Pal Singh Anand, Sr. DR Date of hearing : 28/02/2022 Date of pronouncement : 29/04/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-6, Mumbai [h…

ACIT 3(2)(2), MUMBAI vs. NATIONAL BANK FOR AGRICULATURE AND RURAL DEVELOPEMENT, MUMBAI

ITA 4277/MUM/2016[2007-08]Status: DisposedITAT Mumbai01 Dec 2021AY 2007-08

Bench: Shri Pramod Kumar () & Shri Ravish Sood () A.C.I.T-3(2)(2) National Bank For Agriculture & R. No. 674, 6Th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 Pan No. Aaact4020G (Revenue) (Assessee) Assessee By : Shri Jehangir Mistri, Senior Advocate Revenue By : Shri Rahul Raman, Cit D.R Date Of Hearing : 16/09/2021 Date Of Pronouncement : 01/12/2021 Order Per Ravish Sood, J.M:

For Appellant: Shri Jehangir Mistri, Senior AdvocateFor Respondent: Shri Rahul Raman, CIT D.R
Section 143(3)Section 147Section 36

…ITA No.4277/Mum/2016 A.Y. 2007-08 1 ACIT 3(2)(2)Vs. National Bank for Agriculture and Rural Development IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) A.C.I.T-3(2)(2) National Bank for Agriculture and R. No. 674, 6th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 PAN No. AAACT4020G (Revenue) (Assessee) Assessee by : Shri Jehangir Mistri, Senior Advocate Revenue by : Shri Rahul Raman, CIT D.R Date of Hearing : 16/09/2021 Date of p…

M/S NXP INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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

ITA 847/BANG/2018[2009-10]Status: DisposedITAT Bangalore18 Mar 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2009-10

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2009-10 NXP India Private Limited Vs. The Assistant Commissioner (Successor of NXP Semiconductors of Income Tax, India Pvt. Ltd.), Circle 5(1)(1), Information Technology Park, Bangalore. Nagawara Village, Kasaba Hobli, Nagawara, Bangalore – 560 045. PAN: AADCP 9454H APPELLANT RESPONDENT Appellant by : Shri Vikram Vijayaraghavan, Advocate Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.03.2021 Date of Pronouncem…

DCIT (LTU), NEW DELHI vs. M/S. GAIL (INDIA) LTD., NEW DELHI

Accordingly, we dismiss the appeal filed by the ld AO on the limited issue that order passed by the ld AO is barred by limitation. Ground No. 1 is dismissed

ITA 6079/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Jul 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit(Ltu), Vs. M/S. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, Nbcc Plaza Pusp Vihar, Rk Puram, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 148Section 14ASection 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT(LTU), Vs. M/s. Gail (India) Ltd, Circle-1, 16, Bhikaji Cama Place, NBCC Plaza Pusp Vihar, RK Puram, New Delhi New Delhi (Appellant) (Respondent) Revenue by : Ms. Sunita Singh, CIT DR Assessee by: Shri Rohit Jain, Adv Ms. Depashree Rao, Adv Mr. Vibhu Aggarwal, CA Date of Hearing 13/07/2020 Date of pronouncement 21/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal filed by the ld DCIT (LTU), Circle-1, New Delhi [ The ld AO]…

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

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

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3722/Del/2014 & 3723/Del/2014 Assessment Years: 2002-03 & 2005-06 DCIT, Central Circle-2, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Respondent) Assessment Year: 2003-04 ACIT, Central Circle-18, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Resp…

DCIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

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

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3722/Del/2014 & 3723/Del/2014 Assessment Years: 2002-03 & 2005-06 DCIT, Central Circle-2, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Respondent) Assessment Year: 2003-04 ACIT, Central Circle-18, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Resp…

ACIT, NEW DELHI vs. M/S. DSL SOFTWARE LTD., NEW DELHI

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

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

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3722/Del/2014 & 3723/Del/2014 Assessment Years: 2002-03 & 2005-06 DCIT, Central Circle-2, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Respondent) Assessment Year: 2003-04 ACIT, Central Circle-18, vs. DSL Software Ltd. (Now amalgamated New Delhi. with HCL Technologies Ltd.), 806, Siddharth, 96, Nehru Place, New Delhi. PAN- AAACH1545P (Appellant) (Resp…

M/S. DSC LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 146/DEL/2015[2006-07]Status: DisposedITAT Delhi31 Oct 2018AY 2006-07

Bench: Shri. N. K. Saini & Shri K. Narasimha Charyassessment Year:2006-07 M/S Dsc Ltd., Vs Dcit, Central Circle -15, E-9, 3Rd Floor, Ndse Part-2, New Delhi. New Delhi. Pan Aaacd0003D ( Appellant) (Respondent) Appellant By: Shri Salil Aggarwal, Advocate Shri Shailesh Gupta, Advocate Shri Madhur Aggarwal, Advocate Respondent By: Ms Ashmia Neb, Sr. Dr Date Of Hearing: 10.10.2018 Date Of Pronouncement: 31 .10.2018 O R D E R Per Narasimha K. Chary, Jm This Is An Appeal By The Assessee Against The Order Dated 10Th November 2014 In Appeal No.97/2014-15 Of The Ld. Commissioner Of Income-Tax (Appeals)-Ii, New Delhi For Asstt. Year 2006-07. 2. Brief Facts Of The Case Are That The Assessee Is A Company Engaged In The Execution Of Contractual Works Including The Extension Of Widening Of Highways, Construction Of Flyovers, Culverts

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Ms Ashmia Neb, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI. N. K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year:2006-07 M/s DSC Ltd., vs DCIT, Central Circle -15, E-9, 3rd Floor, NDSE Part-2, New Delhi. New Delhi. PAN AAACD0003D ( Appellant) (Respondent) Appellant by: Shri Salil Aggarwal, Advocate Shri Shailesh Gupta, Advocate Shri Madhur Aggarwal, Advocate Respondent by: Ms Ashmia Neb, Sr. DR Date of hearing: 10.10.2018 Date of pronouncement: 31 .10.2018 O R D E R PER NARASIMHA K. CHARY, JM This is an appeal by the assessee against the order dated 10th N…

CIT v. Chaitanya Properties (P.) Ltd ( (184 Taxmann 1) — Cited in 13 Judgments | BharatTax