CIT v. K. S. Dattatreya

197 Taxmann 151High Court2011#5539 most cited

What is CIT v. K. S. Dattatreya authority for?

An appellate authority must consider the Assessing Officer's remand report and the discrepancies pointed out therein when deciding an appeal, particularly concerning additions made under Section 68.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. K. S. Dattatreya · Section 68 · addition under section 68 · remand report · Assessing Officer · CIT(A) · unexplained money · natural justice · appellate authority · admission of additional evidence

Sections most often in play

Section 143(3)Section 250Section 68Section 142(1)Section 147Section 148Section 115BBESection 132

Issues it is cited on

section 246shell companysource of sourcesection 250(4)addition under section 68principal commissioner of income-taxsection 41admission of additional evidenceshare application moneyrule 46adocuments seizedsection 24

Judgments citing CIT v. K. S. Dattatreya

DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN

In the result, Appeal of the Revenue in ITA

ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 139(4)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SH. YOGESH KUMAR US, JUDICIAL MEMBER & SH. MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 161/DDN/2025 :Asstt. Year : 2017-18 DCIT, Vs Kamal Jewellers, Central Circle, 35, Kamal Market, Dhamawala, Dehradun, Uttarakhand-248001 Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. AAPFK0688M CO No. 02/DDN/2025 :Asstt. Year : 2017-18 Kamal Jewellers, Vs DCIT, 35, Kamal Market, Dhamawala, Central Circle, Dehradun-248001 Dehradun, Uttarakhand-248001 (APPELLANT) (RESPONDENT) PAN No. AAPFK0688M Assessee by: Sh. Rajiv Sahini, CA Revenue by: Ms. Poonam Sharma, CIT…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S. ACE INFRACITY DEVELOPERS PVRIVATE LTD, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 4104/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2022-23] Dcit Vs M/S. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. Ib, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. Pan-Aakca8693E Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 68Section 69A

…ITA No.4104/Del/2025 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year 2022-23] DCIT vs M/s. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. IB, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. PAN-AAKCA8693E APPELLANT RESPONDENT Revenue by Shri Mahesh Kumar, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, ITP Date of Hearing 17.09.2025 Date of Pronouncement 28.11.2025 ORDER PER BENCH: The captioned appeal filed by the Revenue is arising from the or…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

ITA 4115/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE 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. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 4106/DEL/2025[2021-22]Status: DisposedITAT Delhi27 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2021-22] Dcit Vs M/S. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar & Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 Pan-Aaccb7981J Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 250Section 68

…ITA No.4106/Del/2025 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year 2021-22] DCIT vs M/s. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar and Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 PAN-AACCB7981J APPELLANT RESPONDENT Revenue by Shri Mahesh Kumar, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, ITP Date of Hearing 17.09.2025 Date of 27.11.2025 Pronouncement ORDER PER MANISH AGARWAL, AM: The captioned appeal is fil…

ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

ITA 4067/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE 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. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4117/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

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,…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4116/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

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,…

DY COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue in ITA No

ITA 4108/DEL/2025[2021-22]Status: DisposedITAT Delhi26 Nov 2025AY 2021-22

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,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIA vs. M/S AJAY REALCON PVT. LTD., NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

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,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

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,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3558/DEL/2025[2019]Status: DisposedITAT Delhi26 Nov 2025

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,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ACE RESIDENCY PVT. LTD, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 3493/DEL/2025[2021]Status: DisposedITAT Delhi26 Nov 2025

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,…

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent) PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent) PAN: AACCA2…

CREATIVE ASHTECH POWER PROJECTS PVT. LTD.,MUMBAI vs. DCIT, CIRCLE-14(1)(2), MUMBAI

In the result, the appeal is dismissed

ITA 1587/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Jul 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarcreative Ashtech Power V/S. Deputy Commissioner Of Projects Private Limited, 7Th बनाम Income Tax, Circle– Floor, Raheja Point 1, Opp. 14(1)(2), Room No. 455, Vakola Market Nehru Road, Aayakar Bhavan, M.K. Santacruz (East), Mumbai– Marg, Mumbai – 400020, 400055, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcd1054F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Jitendra Sanghvi,ARFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 143(3)Section 270ASection 270A(9)Section 270A(9)(e)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Creative Ashtech Power v/s. Deputy Commissioner of Projects Private Limited, 7th बनाम Income Tax, Circle– Floor, Raheja Point 1, Opp. 14(1)(2), Room No. 455, Vakola Market Nehru Road, Aayakar Bhavan, M.K. Santacruz (East), Mumbai– Marg, Mumbai – 400020, 400055, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCD1054F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Jitendra Sanghvi,AR Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date…

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,…

DCIT, CENTRAL CIRCLE-II, NOIDA, NOIDA vs. NAGPAL FABRICS PVT. LTD., DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1596/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Dec 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2021-22] Dcit Vs Nagpal Fabrics Pvt.Ltd. Central Circle-Ii 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. Pan-Aabcn9620F Appellant Respondent Appellant By Shri Amit Shukla, Sr. Dr Respondent By Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, Ca Date Of Hearing 21.10.2024 Date Of Pronouncement 18.12.2024

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER [Assessment Year : 2021-22] DCIT vs Nagpal Fabrics Pvt.Ltd. Central Circle-II 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. PAN-AABCN9620F APPELLANT RESPONDENT Appellant by Shri Amit Shukla, Sr. DR Respondent by Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, CA Date of Hearing 21.10.2024 Date of Pronouncement 18.12.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the Revenue seeking to assail the First App…

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 753/CHANDI/2022[AY 2019-20]Status: DisposedITAT Chandigarh03 May 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 68Section 69Section 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 753/Chd/2022 िनधा"रण वष" / Assessment Year : 2019-20 M/s Satwant Agro Engineers बनाम The DCIT Sangrur Road, Bhawanigarh, Central Circle Punjab-148026 Patiala "थायी लेखा सं./PAN NO: AANFS9148Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Deepak Anand, Advocate राज"व क" ओर से/ Revenue by : Shri Dhar…

TARLOCHAN SINGH ,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

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

ITA 754/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh12 Jan 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 133Section 133ASection 143(3)Section 14jSection 68Section 69

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 754/Chd/2022 िनधा"रण वष" / Assessment Year : 2019-20 Tarlochan Singh बनाम The DCIT Prop. M/s Satwant Agro Tech Central Circle Bhawanigarh Patiala "थायी लेखा सं./PAN NO: ABRPS6074J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Deepak Anand, Advocate Shri Ritesh Anand, Advocate राज"व क" ओर से/ Revenue by : Shri Dharam Vir, JCIT,…

SHRI AMRIK SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD-4 (1), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 170/ASR/2023[2012-13]Status: DisposedITAT Amritsar13 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 147Section 250Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 170/Asr/2023 Assessment Year: 2012-13 Amrik Singh, Vs. ITO, Ward-4(1), Prop. M/s Bhullar Rice Amritsar. Machinery, MFG.CO., Focal Point Amritsar. [PAN:-ABTPS3389L] (Respondent) (Appellant) Appellant by Sh. Vinamar Gupta, CA Respondent by Sh. Ravinder Mittal, Sr. DR. Date of Hearing 29.08.2023 Date of Pronouncement 13.09.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Incom…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3, SRINAGAR vs. MEASAGE SAIFCO CEEMENTS PRIVATE LIMITED, SRINAGAR

In the result, the appeal of the Department and CO of the Assesse is 23

ITA 451/ASR/2019[2013-14]Status: DisposedITAT Amritsar23 Aug 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 451/Asr/2019 Assessment Year: 2013-14 Asstt. Commissioner of Vs. M/s Saifco Cement Pvt. Ltd. Income Tax, Circle-3 Kral Sangri Brain Nishat, Srinagar Srinagar [PAN: AAECS 8832M] (Appellant) (Respondent) C.O. No. 6/Asr/2022 (Arising out of ITA No. 451/Asr/2019) Assessment Year: 2013-14 M/s Saifco Cement Pvt. Ltd. Vs. Asstt. Commissioner of Opp. Post Office Batwara Income Tax, Circle-3 Srinagar, J & K Shah House, Srinagar J&K [PAN: AAECS 8832M] (Ap…

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