CIT v. Creative Dyeing & Printing (P.) Ltd.

184 Taxmann 483High Court2009#6094 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 153ASection 2(22)(e)Section 250(6)

Issues it is cited on

accumulated profitsstrategic investmentdeemed dividendsection 2(22)(e)section 2(22)penny stockgenuineness of the transactionsection 14aaccommodation entrysection 10search and seizuresection 153a

Judgments citing CIT v. Creative Dyeing & Printing (P.) Ltd.

DCIT, NEW DELHI vs. M/S GEN X COMMODITIES (P) LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3560/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Jul 2025AY 2010-11

Bench: Shri Mahavir Singh & Shri Amitabh Shukla[Assessment Year : 2010-11] Dcit Vs M/S. Gen X Commodities (P) Ltd., Central Circle-29 Fa-45, Shivaji Enclave New Delhi New Delhi-110027 Pan-Aaaca2303H Appellant Respondent Shri Jitender Singh, Cit Dr Revenue By Assessee By Shri Ved Jain, Adv. & Shri Ayush Garg, Ca Date Of Hearing 26.06.2025 Date Of Pronouncement 25.07.2025

Section 14ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER [Assessment Year : 2010-11] DCIT vs M/s. Gen X Commodities (P) Ltd., Central Circle-29 FA-45, Shivaji Enclave New Delhi New Delhi-110027 PAN-AAACA2303H APPELLANT RESPONDENT Shri Jitender Singh, CIT DR Revenue by Assessee by Shri Ved Jain, Adv. & Shri Ayush Garg, CA Date of Hearing 26.06.2025 Date of Pronouncement 25.07.2025 ORDER PER MAHAVIR SINGH, VP : The captioned appeal has been filed by the Revenue against the order of the First Appellate order dated 30.03.201…

AKHIL TANEJA,NEW DELHI vs. ITO WARD 1(1), GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 3560/DEL/2023[A.Y. 2013-14]Status: DisposedITAT Delhi07 Jan 2025

Bench: Shri Mahavir Singh & Shri Amitabh Shukla[Assessment Year : 2010-11] Dcit Vs M/S. Gen X Commodities (P) Ltd., Central Circle-29 Fa-45, Shivaji Enclave New Delhi New Delhi-110027 Pan-Aaaca2303H Appellant Respondent Shri Jitender Singh, Cit Dr Revenue By Assessee By Shri Ved Jain, Adv. & Shri Ayush Garg, Ca Date Of Hearing 26.06.2025 Date Of Pronouncement 25.07.2025

Section 14ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER [Assessment Year : 2010-11] DCIT vs M/s. Gen X Commodities (P) Ltd., Central Circle-29 FA-45, Shivaji Enclave New Delhi New Delhi-110027 PAN-AAACA2303H APPELLANT RESPONDENT Shri Jitender Singh, CIT DR Revenue by Assessee by Shri Ved Jain, Adv. & Shri Ayush Garg, CA Date of Hearing 26.06.2025 Date of Pronouncement 25.07.2025 ORDER PER MAHAVIR SINGH, VP : The captioned appeal has been filed by the Revenue against the order of the First Appellate order dated 30.03.201…

DCIT, NEW DELHI vs. M/S FUTURZ NEXT SERVICES LTD.,, NEW DELHI

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

ITA 3556/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jan 2022AY 2011-12
For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Satpal Gulati, CIT, DR
Section 132Section 142Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT, Vs. Futurz Next Services Ltd., Central Circle-29, FA-45, Shivaji Enclave, New Delhi. New Delhi. PAN: AABCJ7692K (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate & Shri Aasish Goel, CA Revenue by : Shri Satpal Gulati, CIT, DR Date of Hearing : 28.10.2021 Date of Pronouncement : 04.01.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 17th March, 2016…

GEETA BHASIN,NOIDA vs. JCIT, RANGE- 32, NEW DELHI

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

ITA 4600/DEL/2017[2011-12]Status: DisposedITAT Delhi09 Nov 2021AY 2011-12

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Geeta Bhasin, Vs. Jcit, C/O. Sandeep Sapra, Adv, C-763, Range-32, New Friends Colony, New Delhi New Delhi Pan: Acdpb6005D (Appellant) (Respondent)

For Appellant: Shri Sandeep Sapra, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143Section 2Section 68Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Geeta Bhasin, Vs. JCIT, C/o. Sandeep Sapra, Adv, C-763, Range-32, New Friends Colony, New Delhi New Delhi PAN: ACDPB6005D (Appellant) (Respondent) Assessee by : Shri Sandeep Sapra, Adv Revenue by : Shri Vivek Vardhan, Sr. DR Date of Hearing : 05/10/2021 Date of pronouncement : 09/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by Mrs. Geeta Bhasin [the Assessee/ Appellant] against the order of The Commissioner of I…

DCIT, NEW DELHI vs. M/S GEN X COMMODITIES (P) LTD.,, NEW DELHI

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

ITA 3561/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jul 2021AY 2011-12

Bench: Shri R.K. Panda & Shri K.N. Chary[Assessment Year: 2011-12] Dcit, M/S Gen X Commodities (P) Central Circle-29, Ltd. Room No.318, 3Rd Floor, Fa-45, Shivaji Enclave, Ara Centre, New Delhi-110027 Jhandewalan Extn. New Delhi Pan-Aaaca2969B Revenue Assessee

Section 132Section 14ASection 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [Assessment Year: 2011-12] DCIT, M/s Gen X Commodities (P) Central Circle-29, Ltd. Room No.318, 3rd Floor, FA-45, Shivaji Enclave, ARA Centre, New Delhi-110027 Jhandewalan Extn. New Delhi PAN-AAACA2969B Revenue Assessee Revenue by Sh. Satpal Gulati, CIT-DR Assessee by Sh. Ved Jain, Adv, Sh. Aashish Goyal, CA Sh. Akshit Goyal CA Date of Hearing 09.06.2021 Date of Pronouncement 27.07.2021 ORDER PER R.K. PANDA, AM, This appeal filed by the Re…

ACIT, NEW DELHI vs. M/S. FUTURZ NEXT SERVICES (P) LTD., NEW DELHI

The appeal of the assessee is partly allowed

ITA 2396/DEL/2017[2013-14]Status: DisposedITAT Delhi02 Jun 2020AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ved Jain AdvocateFor Respondent: Ms Ashima Neb Sr DR
Section 143(3)Section 14ASection 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “B”: NEW DELHI] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1383/Del/2017 [by Assessee] And ITA No. 2396/Del/2017 [by Department] (Assessment Year: 2013-14) Dy. CIT, M/s Futurz Next Services Central Circle-29, Vs. (Private) Limited, New Delhi FA - 45, Shivaji Enclave, New Delhi – 110 027. PAN: AABCJ7692K (Appellant) (Respondent) Revenue by : Ms Ashima Neb Sr DR Mr. Jagdish Singh, Sr. DR Assessee by: Shri Ved Jain Advocate Shri Rishabh Jain CA Shri Ashish Goel, C. A.; Date of Hearing 31/10/2019 and 16/03/…

SH. KABUL CHAWLA,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is allowed

ITA 5396/DEL/2014[2011-12]Status: DisposedITAT Delhi14 Jan 2020AY 2011-12

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 5396/Del/2014 (A.Y – 2011-12) Kabul Chawla, Vs Acit, 7-A, Amrita Shegill Marg, Central Circle – 23, New Delhi-110 011. New Delhi (Pan : Aafpc 6879 C) (Appellant) (Respondent) Appellant By Shri Ajay Bhagwani, C.A. Respondent By Shri G. Johnson, Sr. D.R. Date Of Hearing 08.01.2020 Date Of Pronouncement 14.01.2020 Order

Section 143(2)Section 143(3)Section 2(22)(e)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 5396/DEL/2014 (A.Y – 2011-12) Kabul Chawla, Vs ACIT, 7-A, Amrita Shegill Marg, Central Circle – 23, New Delhi-110 011. New Delhi (PAN : AAFPC 6879 C) (APPELLANT) (RESPONDENT) Appellant by Shri Ajay Bhagwani, C.A. Respondent by Shri G. Johnson, Sr. D.R. Date of Hearing 08.01.2020 Date of Pronouncement 14.01.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order of the Commissioner of Income Tax [Appeals]-XXXIII…

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

ITA 936/IND/2018[2015-16]Status: DisposedITAT Indore25 Sept 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

Section 139(1)Section 143(2)Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 35D

…deemed dividend. In this regard, the extract of provisions of section 2(22)(e ) of the Act are reproduced below: 12. In support of its contention Ld. Counsel for the assessee relied on following judgments; 1. CIT v Creative Dyeing & Printing (P.) Ltd. [2009] 184 Taxmann 483 (Delhi) (HC) : Asian Business Connection Private Limited 2. Intention of section 2(22)(e) as explained in CIT v. Mukundray Shah[2007] 160 Taxmann 276 (SC) : 3. CIT v Gayatri Chakraborty [2018] 94 taxmann.com 244 (Calcutta) (HC) 4. Chadrasekhar Maruti v ACIT [2016] 71 taxmann.com 239 (Mumbai ITAT) 5. M. Amareswara Rao v DCIT [2016] 67 taxm…

DCIT, CIRCLE - 10(1), KOLKATA , KOLKATA vs. M/S. DREAM BAKE PVT. LTD., , KOLKATA

ITA 242/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Jan 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 2(22)(e)Section 40S(2)(b)

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.242/Kol/2018 & C.O No.43/Kol/2018 (a/o ITA No.242/Kol/2018) Assessment Year :2013-14 DCIT, Circle-10(1), V/s. M/s Dream Bake Pvt. Ltd., P-7, Chowringhee 296, Kalukhan Road, Boral, Square, 3rd Floor, Kolkata-700154 Kolkata-69 [PAN No. AABCD 1189 R] .. अपीलाथ" /Appellant ""यथ"/ "तया"ेपक Respondent/Co-objector Shri Aloke Kr. Ghosh, Advocate आवेदक क" ओर से/By Assessee Shri Saurabh Kumar, Addl. CIT- राज व क" ओर से/By Revenue DR…

DCIT, NEW DELHI vs. SH. GAURAV ARORA, NEW DELHI

In the result, the appeal is partly allowed

ITA 2035/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Dec 2018AY 2012-13

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: NoneFor Respondent: Shri B.S. Rajpurohit, Sr. DR
Section 132Section 153ASection 2(22)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.2034,2035/Del/2016 Asstt. Years: 2011-12, 2012-13 DCIT Shri Gaurav Arora Central Circle-29, Room No. FA-45, 318, Shivaji Enclave 3rd Floor, ARA Centre, New Delhi – 110 027 Vs. Jhandewalan Extn. PAN ADQPA7169R New Delhi. (Appellant) (Respondent) Department by: Shri B.S. Rajpurohit, Sr. DR Nidhi Srivastava, CIT(DR) Assessee by : None Date of Hearing 06/12/2018 Date of 17/12/2018 pronouncement O R D E R PER O.P. KANT, A.M. These two appeals by the revenue are directed ag…

DCIT, NEW DELHI vs. SH. GAURAV ARORA, NEW DELHI

In the result, the appeal is partly allowed

ITA 2034/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Dec 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: NoneFor Respondent: Shri B.S. Rajpurohit, Sr. DR
Section 132Section 153ASection 2(22)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.2034,2035/Del/2016 Asstt. Years: 2011-12, 2012-13 DCIT Shri Gaurav Arora Central Circle-29, Room No. FA-45, 318, Shivaji Enclave 3rd Floor, ARA Centre, New Delhi – 110 027 Vs. Jhandewalan Extn. PAN ADQPA7169R New Delhi. (Appellant) (Respondent) Department by: Shri B.S. Rajpurohit, Sr. DR Nidhi Srivastava, CIT(DR) Assessee by : None Date of Hearing 06/12/2018 Date of 17/12/2018 pronouncement O R D E R PER O.P. KANT, A.M. These two appeals by the revenue are directed ag…

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT vs. SAI JYOTI FASHIONS PVT. LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 2365/AHD/2016[2008-0]Status: DisposedITAT Surat24 Oct 2018

Bench: C .M. Garg & O. P. Meenaआ सं अ

Section 2(22)(e)Section 56(2)(i)

…DCIT 2(1)(2) Surat v. Sai Jyoti Fashion Pvt. Ltd. /I.T.A. No.2365/Ahd/2016/A.Y.0809 Page 1 of 7 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत INCOM TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE C .M. GARG, JUDICIAL MEMBER AND O. P. MEENA, ACCOUNTANT MEMBER आ सं अ I.T.A No.2365/Ahd/2016 /. . . िनधा"रण वष"/Assessment Year:2008-09 Deputy Commissioner of V. M/s. Sai Jyoti Fashion Pvt. Income-Tax, Ltd. Plot No.74, Near Circle -2(1)(2) Surat Eswariya Mills, Kadodara, Vareli, Palsana, Surat PAN:AAFCS8000E अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assesse…

DCIT,CIRCLE-10(1), KOLKATA, KOLKATA vs. M/S DREAM BAKE (P) LTD., KOLKATA

Appeal is dismissed

ITA 1878/KOL/2016[2012-13]Status: DisposedITAT Kolkata19 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-10(1), V/S. M/S Dream Bake (P) Ltd. P-7, Chowringhee 296, Kalu Khan Road, Square, 3Rd Floor, Kolkat-154 Kolkata-69 [Pan No.Aabcd 1189 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Ghosh, Ar ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date Of Hearing 19-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-4, Kolkata’S Order Dated 27.07.2016, Passed In Case No.1839/Cit(A)/4/Circle-10(1)/Kol/14-15, Reversing Assessing Officer’S Action Making Section 2(22)(E) Deemed Dividend Addition Of ₹90,98,080/- In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Revenue’S Sole Substantive Ground Seeks To Revive The Assessing Officer’S Action Making Sec. 2(22)(E) Deemed Dividend Addition Of ₹2,42,00,000/- In Assessment Order Dated 07.02.2015. Learned Departmental Representative Invites Our Attention To The Cit(A)’S Detailed Discussion To This Effect Reading As Under:- “5. Ground No.2 This Ground Is Directed Against The Action Of The Ao In Making Addition Of ₹2,42,00,000/- U/S. 2(22)(E) Of The Act. This Matte Is Discussed From Para 4 To Para 4.3

Section 143(3)Section 2(22)(e)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-10(1), V/s. M/s Dream Bake (P) Ltd. P-7, Chowringhee 296, Kalu Khan Road, Square, 3rd Floor, Kolkat-154 Kolkata-69 [PAN No.AABCD 1189 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri A.K. Ghosh, AR ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date of Hearing 19-09-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…

ITO, WARD-1, KURNOOL, KURNOOL vs. S.V. MOHAN REDDY, KURNOOL, KURNOOL

In the result, appeal of the revenue is dismissed

ITA 483/HYD/2016[2011-12]Status: DisposedITAT Hyderabad24 Jan 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Smt. S. Praveena
Section 143(1)Section 143(2)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 483/Hyd/2016 & C.O. No. 32/Hyd/16 Assessment Year: 2011-12 Income-tax Officer, vs. S.V. Mohan Reddy, Kurnool. Ward – 1, Kurnool. PAN – AJYPS 6575M Appellant Respondent/Cross Objector Revenue by: Smt. S. Praveena Assessee by: Shri K.C. Devdas Date of hearing: 21/11/2017 Date of pronouncement: 24/01/2018 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal is filed by the revenue against the order of CIT(A), Kurnool, dated 12/01/2016 for the AY 2011-…

DCIT, C.C.-XVI, KOLKATA, KOLKATA vs. M/S. EASTERN MINERAL & TRADING AGENCY, ASANSOL

In the result, all the appeals of the revenue and corresponding cross objections of the assessee are dismissed as under:-

ITA 907/KOL/2010[2004-05]Status: DisposedITAT Kolkata17 Mar 2017AY 2004-05
Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘A’BENCH, KOLKATA Before: Shri M.Balaganesh, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member IT(SS)A Nos.108,109 & 110/Kol/2011 A.Ys 2004-05, ’05-06 & ’06-07 ITA Nos.907-908/Kol/2010 A.Ys 2004-05 & ’05-06 Deputy Commissioner of Vs. M/s. Eastern Minerals Income Tax, CC-XVI, & Trading Agency Kolkata PAN: AAAFE7051M (Appellant) (Respondent) C.O Nos.66 & 67/Kol/2010 [ arising out of ITA Nos. 907 & 908/kol/2010 A.Ys 2004-05 & 2005-06] M/s. Eastern Minerals Vs. Deputy Commissioner of & Trading Agency Income Tax, CC-XVI, Kolkata (Cross Objector/Assessee)…

DCIT, CIR-I, KOLKATA, KOLKATA vs. M/S THE HOOGHLY MILLS CO. LTD., KOLKATA

In the result, the appeal of revenue is dismissed

ITA 421/KOL/2014[2006-2007]Status: DisposedITAT Kolkata01 Mar 2017AY 2006-2007

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: N o n eFor Respondent: Shri Siddharth Jhajharia, FCA
Section 143(3)Section 14ASection 2Section 2(22)(e)Section 2(24)(x)Section 263Section 36Section 36(1)(va)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.421/Kol/2014 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. M/s. The Hooghly Mills Co. Ltd. Circle-1, Kolkata. (PAN: AAACT9780F) (Appellant) (Respondent) Date of hearing: 01.03.2017 Date of pronouncement: 01.03.2017 For the Appellant: N o n e For the Respondent: Shri Siddharth Jhajharia, FCA ORDER Per Shri M. Balaganesh, AM: This appeal by revenue is arising out of order of CIT(A), Central-1, Kolkata vide appeal No. 104/CC-VII/CIT(A)C-I/11-12 dated 12.12.2003.…

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 5722/DEL/2011[2008-09]Status: DisposedITAT Delhi19 Aug 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. CS Aggarwal, Sr. Adv. & ShFor Respondent: Sh. FR Meena, Sr. DR
Section 143(3)Section 2(2)(e)Section 2(22)(e)Section 234BSection 271(1)(c)

…ITA NOS. 5722/DEL/2011 & 996/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 5722/DEL/2011 (AY. 2008-09) AND I.T.A. NO. 996/DEL/2014 (AY 2008-09) SH. PRADEEP SINGH, ACIT, RANGE-24, A-13A, GREEN PARK MAIN, VS. NEW DELHI NEW DELHI – 110 016 (PAN: ABIPS8126Q) (APPELLANT) (RESPONDENT) Assessee by : Sh. CS Aggarwal, Sr. Adv. & Sh. RP Mall, Adv. Department by : Sh. FR Meena, Sr. DR Date of Hearing : 10-08-2016 Date of Order : 19-08-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these two Appea…

SHRI PRADEEP SINGH,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed

ITA 996/DEL/2014[2008-09]Status: DisposedITAT Delhi19 Aug 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. CS Aggarwal, Sr. Adv. & ShFor Respondent: Sh. FR Meena, Sr. DR
Section 143(3)Section 2(2)(e)Section 2(22)(e)Section 234BSection 271(1)(c)

…ITA NOS. 5722/DEL/2011 & 996/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 5722/DEL/2011 (AY. 2008-09) AND I.T.A. NO. 996/DEL/2014 (AY 2008-09) SH. PRADEEP SINGH, ACIT, RANGE-24, A-13A, GREEN PARK MAIN, VS. NEW DELHI NEW DELHI – 110 016 (PAN: ABIPS8126Q) (APPELLANT) (RESPONDENT) Assessee by : Sh. CS Aggarwal, Sr. Adv. & Sh. RP Mall, Adv. Department by : Sh. FR Meena, Sr. DR Date of Hearing : 10-08-2016 Date of Order : 19-08-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these two Appea…

M/S. THE HOOGHLY MILLS CO. LTD.,KOLKATA vs. DCIT, CC-VII, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

ITA 547/KOL/2011[2006-07]Status: DisposedITAT Kolkata15 Jul 2016AY 2006-07

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

Section 143(3)Section 14ASection 2(22)(e)Section 2(24)(x)Section 263Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2006-07 M/s The Hooghly Mills V/s. DCIT, Central Circle-VII, Co. Ltd. C/o, Salarpuria 18, Rabindra Sarani, Jajodia & Co. 7, C.R. Kolkata-700 001 Avenue, Kolkata-700 072 [PAN No.AAACT 9780 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S.Jhajharia, FCA & अपीलाथ" क" ओर से/By Appellant Shri Sujoy Sen, Advocate Shri Rajat Subhra Biswas, CIT-DR ""यथ" क" ओर से/By Respondent 11-05-2016 सुनवाई क" तार"ख/Date of Hearing 15-07-2016 घोषणा क" तार"ख/Date of Pro…