CIT v. Dharmendra Sharma

123 CTR 609High Court#11930 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Also reported as

297 ITR 328

Judgments citing CIT v. Dharmendra Sharma

Apt Services Group, Delhi vs. DCIT, CPC, Bengaluru

In the result, assessee’s appeal is allowed

ITA 957/DEL/2021[2018-19]Status: DisposedITAT Delhi20 May 2022AY 2018-19

Bench: Shri Kul Bharat[Assessment Year: 2018-19

Section 143(1)

…1 ATP Service Group Vs. DCIT, CPC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2018-19 APT Services Group, Vs DCIT, CPC Bangalrore 465, C/1, Azadpur, Saiyed Wali Gali, Delhi-110033. PAN- AAOFA8445R APPELLANT RESPONDENT Appellant by Sh. Tanpreet Kohli, CA Respondent by Sh. Om Prakash, Sr. DR Date of hearing 10.05.2022 Date of pronouncement 20.05.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-12, New Delhi, dated 14.08.2020, pertaining…

Shiva Fasteners Private Limited, Meerut vs. ADIT, CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 1382/DEL/2021[2019-20]Status: DisposedITAT Delhi17 May 2022AY 2019-20

Bench: Shri Kul Bharat

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…Act. He submitted that the issue in question is squarely covered in favour of the assessee by plethora of judgments of various High Courts. In support of his submission the learned counsel placed reliance on decisions in the cases of CIT Vs. Dharmendra Sharma 123 CTR 609 (Del); CIT Vs. AIMIL Ltd. (2010) 321 ITR 508 (Del); as also the judgment of Hon’ble Delhi High Court in the case M/s Pro Interactive Services (India) Pvt. Ltd. in ITA no. 3 Shiva Fastners Pvt. Ltd. Vs. ADIT, CPC 983/2018. Learned counsel also relied upon various judgments rendered by Hon’ble Apex Court, which includes Rajasthan State Beverages L…

Lamba International Pvt. Ltd., Delhi vs. DCIT, CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 1418/DEL/2021[2019-2020]Status: DisposedITAT Delhi12 May 2022AY 2019-2020

Bench: Shri Kul Bharat

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…Act. He submitted that the issue in question is squarely covered in favour of the assessee by plethora of judgments of various High Courts. In support of his submission the learned counsel placed reliance on decisions in the cases of CIT Vs. Dharmendra Sharma 123 CTR 609 (Del); CIT Vs. AIMIL Ltd. (2010) 321 ITR 508 (Del); as also the judgment of Hon’ble Delhi High Court in the case M/s Pro Interactive Services (India) Pvt. Ltd. in ITA no. 983/2018. Learned counsel also relied upon various judgments rendered by Hon’ble Apex Court, which includes Rajasthan State Beverages Ltd (2017) 84 Taxmann.com 185 (SC), CIT Vs.…

N J Security Services, Haryana vs. ITO, Ward-3, Rohtak

In the result, the appeal of the Assessee is allowed

ITA 1398/DEL/2021[2019-20]Status: DisposedITAT Delhi12 May 2022AY 2019-20

Bench: Shri Kul Bharat

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…Act. He submitted that the issue in question is squarely covered in favour of the assessee by plethora of judgments of various High Courts. In support of his submission the learned counsel placed reliance on decisions in the cases of CIT Vs. Dharmendra Sharma 123 CTR 609 (Del); CIT Vs. AIMIL Ltd. (2010) 321 ITR 508 (Del); as also the judgment of Hon’ble Delhi High Court in the case M/s Pro Interactive Services (India) Pvt. Ltd. in ITA no. 983/2018. Learned counsel also relied upon various judgments rendered by Hon’ble Apex Court, which includes Rajasthan State Beverages Ltd (2017) 84 Taxmann.com 185 (SC), CIT Vs.…

Pinaka Security & Allied Services Private Limited, Dwarka vs. Ward 19(4), Delhi

Appeal are allowed

ITA 783/DEL/2022[2019-20]Status: DisposedITAT Delhi06 May 2022AY 2019-20

Bench: Shri G.S. Pannu & Shri Kul Bharat[Assessment Year: 2019-20

Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234CSection 244ASection 36(1)(va)Section 39(1)Section 43B

…tive Acts. It is stated that the contribution 4 Pinaka Security & Allied Services Vs. ITO was deposited before the due date for filing of the return. Reliance is placed on the judgment of the Hon’ble Delhi High Court in the case of CIT Vs. Dharmendra Sharma 123 CTR 609; CIT Vs. AIMIL Ltd. (2010) 321 ITR 508; as also the judgment in the case M/s Pro Interactive Services (India) Pvt. Ltd. in ITA no. 983/2018.In view of the binding precedence the appeal of the assessee is taken for hearing out of turn basis and is disposed of by this order. 6. Facts of the case are that Centralized Processing Center, Bengaluru v…

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 439/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…s.139(1) cannot be disallowed u/s.43B, or u/s.36(1)(v)(a) of the IT.Act. Similar views were taken by the Hon'ble Calcutta High Court in the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pr…

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 438/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…s.139(1) cannot be disallowed u/s.43B, or u/s.36(1)(v)(a) of the IT.Act. Similar views were taken by the Hon'ble Calcutta High Court in the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pr…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 406/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…s.139(1) cannot be disallowed u/s.43B, or u/s.36(1)(v)(a) of the IT.Act. Similar views were taken by the Hon'ble Calcutta High Court in the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pr…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 405/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…s.139(1) cannot be disallowed u/s.43B, or u/s.36(1)(v)(a) of the IT.Act. Similar views were taken by the Hon'ble Calcutta High Court in the case of CIT Vs. Vijay Shree Ltd. 43 Taxmann 396, the Hon'ble Delhi High Court in the case of CIT. Vs. Dharmendra Sharma 297 ITR 328, CIT Vs. AIMIL Ltd. & Others (321 ITR 508), the Hon'ble Madras High Court in the case of CIT Vs. Nexus Computer Pvt. Ltd. 313 ITR 144 & the Hon'ble Himachal Pradesh High Court in the case of CIT Vs. Nipso Poly fabric Pvt. Ltd.(350 ITR 327 HP). The Hon'ble ITAT, Mumbai, Pune & Chennai have taken similar views. In the light of the above judicial pr…

CIT v. Dharmendra Sharma (123 CTR 609) — Cited in 9 Judgments | BharatTax