CIT v. Gangeshwari Metals CIT V Precision Finance Pvt Ltd.

30 Taxmann.com 328High Court2013#2539 most cited

What is CIT v. Gangeshwari Metals CIT V Precision Finance Pvt Ltd. authority for?

An addition under Section 68 for cash credits is not justified if the assessee establishes the identity and creditworthiness of the creditor and the genuineness of the transaction.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2024.

Also referred to as

CIT v. Gangeshwari Metal (P) Ltd · Section 68 · cash credits · identity of creditor · creditworthiness of creditor · genuineness of transaction · onus of proof · unexplained cash credit · share capital premium

Sections most often in play

Section 132Section 132(4)Section 132(4A)Section 143(2)Section 145(3)Section 148Section 149Section 153A

Issues it is cited on

paper companycash found during searchsection 5(2)(b)section 31share capital and share premiumcreditworthiness of the creditorsource of sourcesection 251(2)interest u/s 234csection 251(1)(a)live linkadmission of additional evidence

Judgments citing CIT v. Gangeshwari Metals CIT V Precision Finance Pvt Ltd.

SARIKA TYAGI,GHAZIBAD vs. DCIT, CENTRAL CIRCLE, GHAZAIBAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1414/DEL/2022[2016-17]Status: DisposedITAT Delhi10 Oct 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) PAN:AEJPT6739A DCIT, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Yogender Singh, Vs. DCIT, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Naveen Tyagi, Vs. DCIT, G-302, VVIP Central Circle, Addresses, Raj Nagar Gha…

YOGENDER SINGH,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1413/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) PAN:AEJPT6739A DCIT, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Yogender Singh, Vs. DCIT, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Naveen Tyagi, Vs. DCIT, G-302, VVIP Central Circle, Addresses, Raj Nagar Gha…

NAVEEN TYAGI,GHAZIABAD vs. DCIT, CENTRAL CIRCLE , GHAZIABAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1412/DEL/2022[2016-17]Status: DisposedITAT Delhi10 Oct 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) PAN:AEJPT6739A DCIT, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Yogender Singh, Vs. DCIT, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Naveen Tyagi, Vs. DCIT, G-302, VVIP Central Circle, Addresses, Raj Nagar Gha…

DCIT CENTRAL CIRCLE , GHAZIABAD vs. YOGENDER SINGH , GHAZIABAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1387/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) PAN:AEJPT6739A DCIT, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Yogender Singh, Vs. DCIT, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Naveen Tyagi, Vs. DCIT, G-302, VVIP Central Circle, Addresses, Raj Nagar Gha…

DCIT, CENTRAL CIRCLE, GHAZIABAD vs. SUSHIL TYAGI, DELHI

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1386/DEL/2022[2011-12]Status: DisposedITAT Delhi10 Oct 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) PAN:AEJPT6739A DCIT, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Yogender Singh, Vs. DCIT, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN:BGCOS8548E Naveen Tyagi, Vs. DCIT, G-302, VVIP Central Circle, Addresses, Raj Nagar Gha…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S SNOWSHINE REALTORS PVT.LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…) 333 ITR 111 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO V. Ankush Finstock Ltd (2012) 21 Taxmann.com 119 (Ahmd) (v) CIT V. Anurag Agarwal (2015) 54 Taxmann.com 75 (Allahabad) (vi) (vii) CIT V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (2013) 36 Taxmann.com 422/217 (xi) Taxman 209 (AII)/CIT V. Kamna Medical Centre (P)…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…) 333 ITR 111 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO V. Ankush Finstock Ltd (2012) 21 Taxmann.com 119 (Ahmd) (v) CIT V. Anurag Agarwal (2015) 54 Taxmann.com 75 (Allahabad) (vi) (vii) CIT V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (2013) 36 Taxmann.com 422/217 (xi) Taxman 209 (AII)/CIT V. Kamna Medical Centre (P)…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1-(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD., BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1441/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…) 333 ITR 111 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO V. Ankush Finstock Ltd (2012) 21 Taxmann.com 119 (Ahmd) (v) CIT V. Anurag Agarwal (2015) 54 Taxmann.com 75 (Allahabad) (vi) (vii) CIT V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (2013) 36 Taxmann.com 422/217 (xi) Taxman 209 (AII)/CIT V. Kamna Medical Centre (P)…

THE ITO, WARD-1(1)(2), VADODARA vs. M/S. DUKRAFT PAPER DISTRIBUTOR PVT. LTD., MUMBAI

ITA 452/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

For Appellant: Shri S. S. Shukla, Sr. DRFor Respondent: Shri M. K. Patel, A.R
Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 452/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Dukraft Paper Ward-1(1)(2), Distributor Pvt. Ltd. 107, 1st Floor, City Mall, Vadodara-390007 New Link Road, Andheri West Mumbai-400053 [PAN No.AADCD0768Q] (Appellant) .. (Respondent) Appellant by : Shri S. S. Shukla, Sr. DR Respondent by : Shri M. K. Patel, A.R. Date of Hearing 31.03.2022 Date of Pronouncement 27.04.2022 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the Revenue is directed agai…

SEJAL JEWELLERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.435/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V UG-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, s. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQCS 8686 P (Appellant ) (Respondent) Assessee by :Shri Rasesh Shah, CA Respondent by :Shri H.P. Meena– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 28/02/2022 आदेश / O R D E R PER DR…

INTELLECTUAL SECURITES PVT. LTD.,DELHI vs. DCIT, CC, NOIDA

In the result, the appeal of the assessee is allowed

ITA 1031/DEL/2021[2010-11]Status: DisposedITAT Delhi12 Jan 2022AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Ms. Deepshikha Sharma, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1031/Del/2021 : Asstt. Year : 2010-11 Intellectual Securities Pvt. Ltd., Vs DCIT, Corporate Office-505, Pragati Deep Central Circle, Building, District Centre, Laxmi Nagar, Noida New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AABCI7610J Assessee by : Sh. Rajiv Khandelwal, CA & Sh. Neelkanth Khandelwal, Adv. Revenue by : Ms. Deepshikha Sharma, CIT DR Date of Hearing: 11.11.2021 Date of Pronouncement: 12.01.2022 ORDER Per Dr. B. R. R…

DCIT, NEW DELHI vs. M/S. JAGUAR BUILDCON PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 284/DEL/2015[2012-13]Status: DisposedITAT Delhi31 Aug 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…

DCIT, NEW DELHI vs. M/S. JAGUAR BUILDCON PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 283/DEL/2015[2011-12]Status: DisposedITAT Delhi31 Aug 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…

DCIT- 10 (3)(1), MUMBAI vs. OPERA INFRA PROJECTS PVT. LTD., MUMBAI

In the result, Revenue’s appeal is allowed for statistical purposes

ITA 5606/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Jun 2021AY 2010-11
Section 143(1)Section 143(2)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri Shamim Yahya (AM) & Shri C.N. Prasad (JM) I.T.A. No. 5606/Mum/2018 (Assessment Year 2010-11) Vs. M/s. Opera Infra DCIT-10(3)(1) Room No. 212 Projects Pvt. Ltd. Aayakar Bhavan 602, Vardhaman M.K. Road Apartment, 60 Mumbai-400 020. Hanuman Road Vile Parle East Mumbai-400 057. PAN : AACCP1304P (Appellant) (Respondent) Assessee by Shri R.B. Popat Department by Ms. Shreekala Pardeshi Date of Hearing 15.04.2021 Date of Pronouncement 22.06.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) date…

SARITA BAGDI ,INDORE vs. THE ITO WARD-4(1), INDORE

In the result appeal of the assessee is allowed

ITA 6/IND/2019[2011-12]Status: DisposedITAT Indore25 May 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2011-12

Section 10(38)Section 131Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2011-12 Smt. Sarita Bagdi, : Appellant 30, Shradhanand Marg, Indore PAN : AFIPB9540B V/s Income Tax Officer 4(1) Indore : Respondent Revenue by Shri Harshit Bari, Sr.DR Assessee by S/Shri Pranay Goyal & S.N. Goyal, ARs Date of Hearing 06.04.2021 Date of Pronouncement 25.05.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeal filed at the instance of the assessee for Assessment Year 2011-12 is…

ITO, NEW DELHI vs. M/S. ARIZONA VENUTRES PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 1428/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.1428/DEL/2016 Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Ventures Pvt. New Delhi. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD6391B (Appellant) (Respondent) Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Global Services New Delhi. Pvt. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD7117M (Appellant) (Respondent) Appellant by: Shri Satpal Gulati…

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

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