CIT v. Dilbagh Rai Arora

263 Taxmann 30High Court2019#2423 most cited

What is CIT v. Dilbagh Rai Arora authority for?

An addition treating share capital as unaccounted money cannot be sustained if it relies solely on a third-party statement, like that of a dummy director recorded during a survey, without confronting the assessee with the said statement.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Dilbagh Rai Arora · Dilbagh Rai Arora · Section 68 · Section 69A · share capital · unaccounted money · dummy director statement · survey statement · lack of confrontation · natural justice · addition of income · survey action

Also reported as

104 Taxmann.com 371177 DTR 220

Sections most often in play

Section 147Section 143(3)Section 133(6)Section 132(4)Section 37(1)Section 69ASection 148Section 68

Issues it is cited on

gaarsection 65(b)section 181section 194qsection 135asection 148bsection 193section 65b(4)section 158bb(1)retraction of statementshell companysection 158bb

Judgments citing CIT v. Dilbagh Rai Arora

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Sourabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

Saurabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Shri Suresh Kumar Gupta, Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 55/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo
Section 132Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

Deputy Commissioner of Income Tax, Income Tax Department, Central Circle-3 vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 54/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo
Section 132Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 203/JPR/2021[2016-17]Status: DisposedITAT Jaipur06 Apr 2022AY 2016-17
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 202/JPR/2021[2015-16]Status: DisposedITAT Jaipur06 Apr 2022AY 2015-16
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 201/JPR/2021[2014-15]Status: DisposedITAT Jaipur06 Apr 2022AY 2014-15
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 200/JPR/2021[2013-14]Status: DisposedITAT Jaipur06 Apr 2022AY 2013-14
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 199/JPR/2021[2012-13]Status: DisposedITAT Jaipur06 Apr 2022AY 2012-13
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 198/JPR/2021[2011-12]Status: DisposedITAT Jaipur06 Apr 2022AY 2011-12
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

M/S Bhivaram Pannalal Kumawat, Jaipur vs. ACIT, Central Circle-3, Jaipur

Appeal are disposed off and all the appeals of the

ITA 69/JPR/2021[2012-13]Status: DisposedITAT Jaipur29 Mar 2022AY 2012-13

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…1 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ t;UrHkkbZ] ys[kk lnL; ds le{k t;UrHkkbZ t;UrHkkbZ BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 69 TO 75/JP/2021 fu/kZkj.ko"kZ@AssessmentYears : 2012-13 to 2018-19 cuke M/s. Bhivaram Pannalal Kumawat The ACIT Vs. 602, Elements Mall Central Circle-3 DCM Ajmer Road, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFB3002C vihykFkhZ@Appell…

DCIT, CC-3, Jaipur vs. M/S Bhivaram Pannalal Kumawat, Jaipur

Appeal are disposed off and all the appeals of the

ITA 117/JPR/2021[ 2013-14]Status: DisposedITAT Jaipur29 Mar 2022

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…1 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ t;UrHkkbZ] ys[kk lnL; ds le{k t;UrHkkbZ t;UrHkkbZ BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 69 TO 75/JP/2021 fu/kZkj.ko"kZ@AssessmentYears : 2012-13 to 2018-19 cuke M/s. Bhivaram Pannalal Kumawat The ACIT Vs. 602, Elements Mall Central Circle-3 DCM Ajmer Road, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFB3002C vihykFkhZ@Appell…

ACIT, Central Circle- 15, New Delhi vs. Hal Offshore Ltd., New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 6956/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2015-16 Acit, Vs Hal Offshore Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Revenue By : Ms Paramita M. Biswas, Cit, Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 2Nd August, 2018 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2015-16. 2. Facts Of The Case, In Brief, Are That The Assessee Is One Of The Group Companies Of Mmg Group & Has Business Interest In Several Segments Like Chartering & Leasing Of Vessels To Ongc & Shipping, Etc. In This Case, A Search & Seizure Operation U/S 132 Of The It Act, 1961 Was Carried Out On 28Th March, 2015. During The Course Of Search, Documents & Data Storage Devices, Etc., Belonging To The Assessee Were Found & Seized. The Assessee Filed Its Return Of Income On 29Th July, 2016 For The Assessment Year 2015-16 Declaring The Total Income At Rs.12,15,49,580/-. Notice U/S 143(2) Was Issued On 20Th May, 2016 Which Was Duly Served On The Assessee. Subsequently, Notice U/S 142(1) Along With A Questionnaire Was Issued To The Assessee Calling For Certain Information. The Assessee Complied To The Said Questionnaire By Filing The Requisite Details.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT, DR
Section 132Section 132(4)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2015-16 ACIT, Vs Hal Offshore Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA Revenue by : Ms Paramita M. Biswas, CIT, DR Date of Hearing : 16.09.2021 Date of Pronouncement : 14.12.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 2nd August, 2018 of the CIT(A)-26, New Delhi, relating t…

ACIT, Central Circle- 15, New Delhi vs. Moon Beverages Ltd., New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 6955/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Dec 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2014-15 Acit, Vs Moon Beverages Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. Pan: Aaacm1635J Co No.06/Del/2019 (Ita No.6955/Del/2018) Assessment Year: 2014-15 Moon Beverages Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. Pan: Aaacm1635J (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Revenue By : Ms Paramita M. Biswas, Cit-Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 2Nd August, 2018 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2014-15. Co No.06/Del/2019 The Assessee Has Filed Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2014-15 ACIT, Vs Moon Beverages Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. PAN: AAACM1635J CO No.06/Del/2019 (ITA No.6955/Del/2018) Assessment Year: 2014-15 Moon Beverages Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. PAN: AAACM1635J (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA Revenue by : Ms Paramita M. Biswas, CIT-DR Date of Hea…

Kohinoor Crafts, Moradabad vs. ACIT Central Circle, Moradabad

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

ITA 9556/DEL/2019[2017-18]Status: DisposedITAT Delhi22 Sept 2021AY 2017-18

Bench: Shri R.K. Pandaassessment Year: 2017-18 Kohinoor Crafts, Vs. Acit, Turki Estate, Kohinoor Tiraha, Central Circle, Sambhal Road, Moradabad. Moradabad. Pan: Aadfk7275N (Appellant) (Respondent) Assessee By : Shri Mayank Patawari, Ca Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 01.09.2021 Date Of Pronouncement : 22.09.2021 Order

For Appellant: Shri Mayank Patawari, CAFor Respondent: Shri R.K. Gupta, Sr. DR
Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Kohinoor Crafts, Vs. ACIT, Turki Estate, Kohinoor Tiraha, Central Circle, Sambhal Road, Moradabad. Moradabad. PAN: AADFK7275N (Appellant) (Respondent) Assessee by : Shri Mayank Patawari, CA Revenue by : Shri R.K. Gupta, Sr. DR Date of Hearing : 01.09.2021 Date of Pronouncement : 22.09.2021 ORDER This appeal filed by the assessee is directed against the order dated 21st August, 2019 of the CIT(A)-3, Lucknow, relating to Assessment Year 2017-18. 2. Facts of the case, in brief, are…

DCIT, Central Circle, Ghaziabad vs. Kdp Infrastructure Pvt. Ltd., New Delhi

In the result appeal of the assessee is allowed

ITA 6085/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Nov 2020AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

DCIT, Central Circle, Ghaziabad vs. Kdp Infrastructure Pvt. Ltd., New Delhi

In the result appeal of the assessee is allowed

ITA 6084/DEL/2019[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

DCIT, Central Circle, Ghaziabad vs. Kdp Infrastructure Pvt. Ltd., New Delhi

In the result appeal of the assessee is allowed

ITA 6083/DEL/2019[2010-11]Status: DisposedITAT Delhi27 Nov 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

DCIT, Central Circle, Ghaziabad vs. Kdp Infrastructure Pvt. Ltd., New Delhi

In the result appeal of the assessee is allowed

ITA 4881/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Nov 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…