CIT v. Gurinder Singh Bawa

386 ITR 483High Court2016#176 most cited

What is CIT v. Gurinder Singh Bawa authority for?

If no incriminating material is found during a search operation regarding a particular issue, then no addition can be made concerning that issue in an assessment under section 153A of the Income-tax Act.

416

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Gurinder Singh Bawa · Gurinder Singh Bawa · 386 ITR 483 · Section 153A · Section 132 · incriminating material · no addition · search assessment scope · assessment in search cases · undisclosed income

Also reported as

79 Taxmann.com 398

Sections most often in play

Section 153ASection 143(3)Section 132Section 148Section 147Section 153CSection 132ASection 132(4)

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)casus omissussection 158bbaccumulated profitsdeemed dividendretracted statementsection 2(22)section 2(22)(e)section 153a(1)section 132a

Judgments citing CIT v. Gurinder Singh Bawa

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…te of search, no addition could be made in absence of incriminating material found as a result of search. In this regard, he relied upon the following judgements:- 1. CIT v. Continental Warehousing Corporation 374 ITR 645 (Bom) 2. CIT v. Gurinder Singh Bawa 386 ITR 483 (Bom) 3. CIT v. SKS Ispat & Power Ltd. 398 ITR 584 (Bom) 4. Pr. CIT v. Marytime Suppliers Pvt. Ltd. –ITA No. 50/2017 5. Pr. CIT v. Dharampal Agrawal – ITA No. 52/2017 6. CIT v. Deepak Kumar Agarwal 398 ITR 586 (Bom) 7. CIT v. Murli Agro Products Ltd. 49 taxmann.com 172 (Bom) 8. Pr. CIT v. Saumya Construction P. Ltd. 387 ITR 529 (Guj) 9. Pr. CIT v…

Deputy Commissioner of Income-Tax vs. Mr. Pesi Shroff, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 1624/PUN/2015[2008-09]Status: DisposedITAT Pune31 Dec 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1624/Pun/2015 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2008-09 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Madhur Agarwal and Shri Nilesh MoreFor Respondent: Shri Vivek Aggarwal and Shri Pankaj Garg
Section 143(1)Section 14ASection 153ASection 2(13)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण “बी आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण बी बी” "यायपीठ पुणे म" । बी "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी डी डी. क"णाकरा राव क"णाकरा राव, लेखा सद"य लेखा सद"य, डी डी "ी "ी "ी क"णाकरा राव क"णाकरा राव लेखा सद"य लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" । एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी "याियक सद"य के सम" । "याियक सद"य के सम" । "याियक सद"य के सम" । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1624/PUN/2015 आयकर अपील सं आयकर अपील सं आयकर…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1010/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jun 2018AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…rinder Singh Bawa v. DCIT [Mumbai] 28 taxmann.com 328 b. Anil Mahavir Gupta v. ACIT [Mumbai] 82 taxmann.com 122 c. Smt. Yamini Agarwal v. DCIT [Kolkata] 83 taxmann.com 209 d. Bishwanath Garodia v. DCIT [Kolkata] 76 taxmann.com 81 e. CIT v. Gurinder Sigh Bawa [386 ITR 483 (Bombay)] f. All Cargo Global Logistics Ltd. v. DCIT [ITAT Mumbai Special Bench] [147 TTJ 513] 3 ITA.Nos. 1008, 1009 & 1010/MUM/2016 M/s. Abhishek Enterprises 4. Ld. DR vehemently supported the orders of the Authorities below. 5. We have heard the rival submissions and perused the orders of the authorities below. On a reading of the Assessment…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1009/MUM/2016[2006-07]Status: DisposedITAT Mumbai04 Jun 2018AY 2006-07

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…rinder Singh Bawa v. DCIT [Mumbai] 28 taxmann.com 328 b. Anil Mahavir Gupta v. ACIT [Mumbai] 82 taxmann.com 122 c. Smt. Yamini Agarwal v. DCIT [Kolkata] 83 taxmann.com 209 d. Bishwanath Garodia v. DCIT [Kolkata] 76 taxmann.com 81 e. CIT v. Gurinder Sigh Bawa [386 ITR 483 (Bombay)] f. All Cargo Global Logistics Ltd. v. DCIT [ITAT Mumbai Special Bench] [147 TTJ 513] 3 ITA.Nos. 1008, 1009 & 1010/MUM/2016 M/s. Abhishek Enterprises 4. Ld. DR vehemently supported the orders of the Authorities below. 5. We have heard the rival submissions and perused the orders of the authorities below. On a reading of the Assessment…

Abhishek Enterprises, Navi Mumbai vs. DCIT Cen Cir 1, Thane

In the result, appeals of the assessee are allowed

ITA 1008/MUM/2016[2005-06]Status: DisposedITAT Mumbai04 Jun 2018AY 2005-06

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri Anadi Varma
Section 132Section 143(2)Section 153A

…rinder Singh Bawa v. DCIT [Mumbai] 28 taxmann.com 328 b. Anil Mahavir Gupta v. ACIT [Mumbai] 82 taxmann.com 122 c. Smt. Yamini Agarwal v. DCIT [Kolkata] 83 taxmann.com 209 d. Bishwanath Garodia v. DCIT [Kolkata] 76 taxmann.com 81 e. CIT v. Gurinder Sigh Bawa [386 ITR 483 (Bombay)] f. All Cargo Global Logistics Ltd. v. DCIT [ITAT Mumbai Special Bench] [147 TTJ 513] 3 ITA.Nos. 1008, 1009 & 1010/MUM/2016 M/s. Abhishek Enterprises 4. Ld. DR vehemently supported the orders of the Authorities below. 5. We have heard the rival submissions and perused the orders of the authorities below. On a reading of the Assessment…

M/S. Gee Ispat Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 5476/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…

M/S. Gee Ispat Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 5475/DEL/2014[2006-07]Status: DisposedITAT Delhi31 May 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…

M/S. Gee Ispat Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 5425/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…

M/S. Gee Ispat Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 5424/DEL/2014[2005-06]Status: DisposedITAT Delhi31 May 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…

DCIT, New Delhi vs. M/S. Gee Ispat Pvt. Ltd., New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 4259/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…

DCIT, New Delhi vs. M/S. Gee Ispat Pvt. Ltd., New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 4258/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…

DCIT, New Delhi vs. M/S. Gee Ispat Pvt. Ltd., New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 4257/DEL/2014[2006-07]Status: DisposedITAT Delhi31 May 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…

DCIT, New Delhi vs. M/S. Gee Ispat Pvt. Ltd., New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 4256/DEL/2014[2005-06]Status: DisposedITAT Delhi31 May 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…Harjeev Aggarwal 290 CTR 263 (Del.) " Suncity Projects (P) Ltd. Vs DCIT 46 CCH 320 (Del.) " CIT Vs All Cargo Gobal Logistics Ltd. in ITA No. 1969 of 2013 " CIT Vs Continental Warehousing Corporation (Nhava Sheva) Ltd. 374 ITR 645 " CIT Vs Gurinder Singh Bawa 386 ITR 483 " Pr. CIT Vs Saumya Construction (P) Ltd. 387 ITR 529 (Guj.) " Jai Steel India Vs ACIT 259 CTR 281 (Raj.) " CIT Vs IBC Knowledge Park (P) Ltd. 385 ITR 346 (Kar.) " Pr. CIT Vs Dipak Jashvantlal Panchal (2017) 397 ITR 153 (Guj.) 18. In his rival submissions, the ld. Sr. DR strongly supported the orders of the authorities below and furnished a writt…