CIT v. Dwarkadhish Investment (P) Ltd.

330 ITR 298High Court2011#410 most cited

What is CIT v. Dwarkadhish Investment (P) Ltd. authority for?

An assessee cannot be asked to explain the source of the source for cash credits, particularly share capital or share application money, once they have discharged the initial onus regarding the identity, genuineness of the transaction, and creditworthiness of the immediate investor.

218

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Dwarkadhish Investment (P) Ltd. · 330 ITR 298 · Section 68 · source of source · onus of proof · share application money · cash credit · creditworthiness of creditor · genuineness of transaction · unexplained cash credit · addition u/s 68

Also reported as

239 CTR 478

Sections most often in play

Section 68Section 131Section 133(6)Section 143(3)Section 147Section 153ASection 153CSection 132(1)
Read the full judgment

Issues it is cited on

source of sourceonus of proofcreditworthiness of the creditorshare application moneyshare capital and share premiumretracted statementaddition under section 68addition u/s 68genuineness of the transactionsection 132(1)section 133(6)unexplained cash credit

Judgments citing CIT v. Dwarkadhish Investment (P) Ltd.

M/S. Sms Smelters Limited, Naharlagun vs. Deputy Commissioner of Income Tax, Circle - 3, Guwahati

Appeals are allowed in view of our foregoing detailed discussions

ITA 95/GTY/2017[2012-13]Status: DisposedITAT Guwahati06 Sept 2019AY 2012-13

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

M/S. Sms Smelters Limited, Naharlagun vs. Deputy Commissioner of Income Tax, Circle - 3, Guwahati

Appeals are allowed in view of our foregoing detailed discussions

ITA 94/GTY/2017[2010-11]Status: DisposedITAT Guwahati06 Sept 2019AY 2010-11

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

M/S. Sms Smelters Limited, Naharlagun vs. Deputy Commissioner of Income Tax, Circle - 3, Guwahati

Appeals are allowed in view of our foregoing detailed discussions

ITA 93/GTY/2017[2009-10]Status: DisposedITAT Guwahati06 Sept 2019AY 2009-10

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 91/GTY/2017[2006-07]Status: DisposedITAT Guwahati06 Sept 2019AY 2006-07

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 77/GTY/2017[2013-14]Status: DisposedITAT Guwahati06 Sept 2019AY 2013-14

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 76/GTY/2017[2012-13]Status: DisposedITAT Guwahati06 Sept 2019AY 2012-13

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. M/S. Sms Smelters Limited, Naharlagun

Appeals are allowed in view of our foregoing detailed discussions

ITA 69/GTY/2017[2007-08]Status: DisposedITAT Guwahati06 Sept 2019AY 2007-08

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

Jud Cement Limited, Shillong vs. Assistant Commissioner of Income, Circle - Shillong, Shillong

Appeals are allowed in view of our foregoing detailed discussions

ITA 40/GTY/2017[2008-09]Status: DisposedITAT Guwahati06 Sept 2019AY 2008-09

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

Jud Cement Limited, Shillong vs. Assistant Commissioner of Income, Circle - Shillong, Shillong

Appeals are allowed in view of our foregoing detailed discussions

ITA 39/GTY/2017[2006-07]Status: DisposedITAT Guwahati06 Sept 2019AY 2006-07

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

Section 143(3)Section 147Section 68Section 80l

…s. Lovely Exports Pvt. Ltd. (2009) 319 ITR (St.) 5 (S.C.) (iv) C.I.T. V/s. Sameer Bio-Tech Pvt. Ltd. (2010) 325 ITR 294 (Delhi) (v) C.I.T. V/s. Five Vision Promoters Pvt. Ltd. (2016) 380 ITR 289 (Delhi) (vi) C.I.T. V/s. Dwarkadhish Investment Pvt. Ltd. (2011) 330 ITR 298 (Delhi) (vii) C.I.T. V/s. Divine Leasing & Finance Ltd. (2008) 299 ITR 268 (Delhi) ITA Nos. 93-96/Gau/2017 & 91,69,76-77/Gau/17 39-40/Gau/2017 M/s SMS Smelters Ltd. Vs. DCIT, Cir-3, Gau &JUD Cement Ltd. v. ACIT Cir-Shill. Page 11 In view of the above also, the addition made in respect of share capital and share premium cannot be sustained. This…

DCIT, Central Cir-8(4), Mumbai vs. M/S. Amazon Metals Private Limited, Mumbai

In the result, appeal filed by the revenue is dismissed and cross objection filed by the assessee is also dismissed

ITA 905/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Acro Exports Trade Room No. 658, 6Th Floor Pvt.Ltd. 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057

Section 131Section 147Section 148

…f share holders stood proved on record, amount of share application money could not be added to income of assessee. According to Tribunal, in such a case amount could be taxed in hands of persons who had invested" CIT vs. Dwarkadhish Investment (P) Ltd (2011) 330 ITR 298 (Del- High Court) "Just because the creditors/share applicants could not be found at the address given, it would not give the Revenue the right to invoke s. 68— Revenue has all the power and wherewithal to trace any person—Moreover, it is settled law that the assessee need not to prove the 'source of source'— In the instant case, the Tribunal has…

Dcie Central Circle-8(4), Mumbai vs. M/S.Pali Fabrics Private Limited, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 904/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Pali Fabrics Pvt.Ltd. Room No. 658, 6Th Floor 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 020 Vile Parle(E) Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent) & C.O. No. 77/Mum/2019 (Arising Out Of Ita No.904/Mum/2018) (Assessment Year: 2009-10) M/S Pali Fabrics Pvt.Ltd. Vs. Dcit, Cc-8(4) 5Th Floor, Sunteck Centre, Room No. 658, 6Th Floor 37-40 Subash Road Aaykar Bhawan, M.K.Road Vile Parle(E) Mumbai-400 020 Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent)

Section 131Section 139Section 143(2)Section 147Section 148

…f share holders stood proved on record, amount of share application money could not be added to income of assessee. According to Tribunal, in such a case amount could be taxed in hands of persons who had invested" CIT vs. Dwarkadhish Investment (P) Ltd (2011) 330 ITR 298 (Del- High Court) "Just because the creditors/share applicants could not be found at the address given, it would not give the Revenue the right to invoke s. 68— Revenue has all the power and wherewithal to trace any person—Moreover, it is settled law that the assessee need not to prove the 'source of source'— In the instant case, the Tribunal has…

DCIT Central Cir-8(4), Mumbai vs. M/S.Acro Exports Trade Private Limited, Mumbai

In the result, appeal filed by the revenue is dismissed and cross objection filed by the assessee is also dismissed

ITA 903/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Acro Exports Trade Room No. 658, 6Th Floor Pvt.Ltd. 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057

Section 131Section 147Section 148

…f share holders stood proved on record, amount of share application money could not be added to income of assessee. According to Tribunal, in such a case amount could be taxed in hands of persons who had invested" CIT vs. Dwarkadhish Investment (P) Ltd (2011) 330 ITR 298 (Del- High Court) "Just because the creditors/share applicants could not be found at the address given, it would not give the Revenue the right to invoke s. 68— Revenue has all the power and wherewithal to trace any person—Moreover, it is settled law that the assessee need not to prove the 'source of source'— In the instant case, the Tribunal has…

ACIT CC 6(4), Mumbai vs. Arshiya Ltd, Mumbai

In the result the ground of appeal raised by the

ITA 3951/MUM/2015[2007-08]Status: DisposedITAT Mumbai27 Aug 2019AY 2007-08

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhacit, Cc-6(4), M/S Arshiya Ltd. Room No. 32(1), Ground 308, Level 3, Ceejay House, Vs. Floor, Aayakar Bhavan, F Block, Shiv Sagar Estate, M.K. Road, Dr. A.B. Road, Worli, Mumbai-400020 Mumbai-400018. Pan: Aaaci2679A Appellant Respondent Dcit Cc-6(4), M/S Arshiya International Ltd. Room No. 32(1), Ground 7Th Floor, Twin Arcade, Vs. Floor, Aayakar Bhavan, C Wing, Military Road, M.K. Road, Marol Maroshi, Andheri (E), Mumbai-400020 Mumbai-400059. Pan: Aaaci2679A Appellant Respondent M/S Arshiya Ltd. [Formerly Dcit Cc-6(4), Known As Arshiya International Room No. 32(1), Ground Vs. Ltd.] 3021, Ceejay House, Floor, Aayakar Bhavan, Level-3, Shiv Sagar Estate, M.K. Road, F-Block, Dr. A.B. Road, Mumbai-400020 Worli, Mumbai-400018. Pan: Aaaci2679A Appellant Respondent M/S Arshiya Ltd. [Formerly Dcit Cc-6(4), Known As Arshiya International Room No. 32(1), Ground Vs. Ltd.] 3021, Ceejay House, Floor, Aayakar Bhavan, Level-3, Shiv Sagar Estate, M.K. Road, F-Block, Dr. A.B. Road, Mumbai-400020 Worli, Mumbai-400018. M/S Arshiya International Ltd.

For Appellant: Shri Mukundraj Chare
Section 143(3)Section 147Section 14ASection 254(1)Section 68Section 69C

…leted the addition. The ld. AR for the assessee prayed for dismissal of the appeal of the revenue for all three AY’s. in support of his submissions the ld AR for the assessee relied on the decisions of Delhi High Court in CIT Vs Dwarkadhish Investment P Ltd (330 ITR 298 Delhi), Rajasthan High Court in Labh Chand Bhora Vs ITO (219 CTR 571), Bombay High Court in Veeddhata Tower Pvt Ltd (403 ITR 415 Bom), Gujarat High Court in Murlidhar Lahorimal Vs CIT (280 ITR 512) Devine, Bombay High Court in NuPower Renewables (P) Ltd Vs ACIT (104 taxmann.com 307), PCIT Vs Aditya Birla Telecom Ltd (105 taxmann.com 206), Mu…

Rmp Holding (P) Ltd., New Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 79/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Aug 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 78/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Aug 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

ITO, Ward- 20(3), New Delhi vs. Rmp Holding (P) Ltd., New Delhi

ITA 6017/DEL/2018[2007-08]Status: DisposedITAT Delhi09 Aug 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 584/DEL/2018[2006-07]Status: DisposedITAT Delhi09 Aug 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, New Delhi

ITA 3299/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Aug 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 1029/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…

R.N. Khemka Enterprises (P) Ltd., Delhi vs. ITO, Ward- 20(3), New Delhi

ITA 585/DEL/2018[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2007-08 ITO, Ward-20(3) RMP Holding (P) Ltd. New Delhi. 138C, Block B, Group -4, Dilshad Garden, New Delhi – 110 095 Vs. PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2010-11 RMP Holding (P) Ltd. ITO, Ward 20(3) 138C, Block B, Group-4, Vs. New Delhi. Dilshad Garden, New Delhi -110 095 PAN AAACR5533N (Appellant) (Respondent) Asstt. Year 2006-07 M/s. R.N. Khemka Enterprises ITO, (P) Ltd, G-137, Gali No.6, Ward-15(1) Shiv Mandir Road, New Delhi. Vs. Swaroop Naga…