CIT v. M/s. S. Goyanka Lime and Chemicals Ltd.

231 Taxmann 73High Court2015#1707 most cited

What is CIT v. M/s. S. Goyanka Lime and Chemicals Ltd. authority for?

Reopening of assessment under Section 148 is invalid if the sanctioning authority grants approval in a mechanical manner without independent application of mind.

66

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. S. Goyanka Lime and Chemicals Ltd. · Section 148 · Section 151 · reopening of assessment · mechanical approval · non-application of mind · sanctioning authority · invalid reassessment · assessment procedure

Sections most often in play

Section 147Section 148Section 151Section 143(1)Section 133ASection 139(1)Section 143(3)Section 142(1)

Issues it is cited on

section 150(2)section 147(b)section 151(1)section 147(a)section 150(1)sanctioning authoritysection 151(2)bogus share capitalapproval under section 151beyond four yearsnon application of mindprincipal officer

Judgments citing CIT v. M/s. S. Goyanka Lime and Chemicals Ltd.

Surinder Kumar Goyal, New Delhi vs. ACIT Circle-60(1), New Delhi

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

ITA 7741/DEL/2019[2007-08]Status: DisposedITAT Delhi26 May 2023AY 2007-08
For Appellant: Ms. Hasneeta Matta, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 147Section 148Section 151Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER Assessment Year: 2007-08 Surinder Kumar Goyal, The ACIT, Circle 60(1), New Flat No. 121A, Pocket-F, Mayur Vihar, Delhi 110002 New Delhi 110096. vs. PAN ADSPG 5867 A (Appellant) (Respondent) For Assessee : Ms. Hasneeta Matta, CA For Revenue : Shri Om Prakash, Sr. DR Date of Hearing : 16.03.2023 Date of Pronouncement : 26.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-37 New Delhi dated 27.06.2019 for AY 2007-08. 2. The grounds raised by the assessee ar…

Sumangal Techpark (P) Ltd, New Delhi vs. ITO Ward - 24(3), New Delhi

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

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. ITO, 117, Hans Bhawan, Ward-24(3), 1 BSZ Marg, New Delhi. New Delhi. PAN: AALCS4760R (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Ms Kirti Sankratyayan, Sr. DR Date of Hearing : 19.12.2022 Date of Pronouncement : 23.02.2023 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 26.02.2019 of the CIT(A)-8, New Delhi, relating to Assessment Year 2…

Shyam Products P.Ltd, New Delhi vs. ITO, Ward-23(3), New Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4908/DEL/2018[2007-08]Status: DisposedITAT Delhi31 Jan 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…

Optimist Electronics P.Ltd, New Delhi vs. ITO, Ward-19(2), New Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4907/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Jan 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R
Section 147Section 148Section 271Section 68Section 69C

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…

Rasi Seeds (P) Ltd., Coimbatore vs. DCIT, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 2134/CHNY/2015[2006-07]Status: DisposedITAT Chennai29 Jul 2022AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Ms. A.S. Bindu, CITFor Respondent: 17.05.2022
Section 115JSection 132Section 143(3)Section 147Section 148Section 151

…आयकर अपील"य अ"धकरण, ‘‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2134/Chny/2015 ("नधा"रणवष" / Assessment Year: 2006-07) M/s. Rasi Seeds Pvt.Ltd Vs The Deputy Commissioner of 174, Sathyamurthy Road, Income Tax, Ramnagar, Central Circle-II Coimbatore-641 009. Coimbatore. PAN: AABCR 2871C (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. B.Ramakrishnan, FCA अपीलाथ"क"ओरसे/ Appellant by : Ms. A.S. Bindu, CIT ""यथ"क"ओ…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Coastal Projects Private Limited, Hyderabad

In the result, the C.O. filed by the assessee is allowed in above terms

ITA 497/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Mar 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar
Section 143(3)Section 147Section 148Section 148(2)Section 153ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 497/Hyd/2019 and CO No. 16/Hyd/2019 Assessment Year: 2010-11 Dy. Commissioner of Vs. Coastal Projects Pvt. Income-tax, Circle – 1(2), Ltd., Hyderabad. Hyderabad. PAN – AABCC 1907E (Appellant) (Respondent) Revenue by: Shri Rajendra Kumar Assessee by: Shri H. Srinivasulu Date of hearing: 17/03/2022 Date of pronouncement: /03/2022 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the Revenue is directed against CIT(A) – 1, Hyderabad’s order…

Rakesh Kumar Khanna HUF, Panchkula vs. ITO, W-3, Panchkula

The appeal of the assessee stands allowed

ITA 892/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh07 Dec 2021AY 2009-10

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri Nalin Kumar Nohria, CAFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 143(3)Section 147Section 148Section 151(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC”, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 892/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 Sh. Rakesh Kumar Khanna, HUF The ITO, बनाम H.No.415, Sector 7 Ward-3, Panchkula Aaykar Bhawan, Sec 2, Panchkula "थायी लेखा सं./PAN NO: AAKHR6411E अपीलाथ&/Appellant ()यथ&/Respondent Hearing though video Conferencing "नधा"*रती क, ओर से/Assessee by : Shri Nalin Kumar Nohria, CA राज"व क, ओर से/ Revenue…

Intime Realty Pvt. Ltd., Mumbai vs. DCIT- CC 3(4), Mumbai

In the result, appeal of the assessee in ITA No

ITA 6357/MUM/2019[2010-11]Status: DisposedITAT Mumbai06 Dec 2021AY 2010-11
Section 133ASection 139Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Intime Realty Private Vs. DCIT-CC-3(4) Limited Mumbai 19th B-306-309, Dynasty Floor, Air India Business Park, Building, Nariman Point J.B. Nagar Mumbai Opp. Sangam Cinema, Andheri(E) Mumbai – 400 059 PAN/GIR No.AABCI9177N (Appellant) .. (Respondent) Assessee by Shri Dharmesh Shah Revenue by Shri R.A. Dhyani Date of Hearing 01/12/2021 Date of Pronouncement 06/12 /2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.6357/Mum/2019 for A.Y.2010-11 arise…

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 5138/Del/2016 (Assessment Year: 2007-08) ACIT, M/s. Maharaji Education Vs. Trust, Central Circle : 6, No. 1 – Santosh Nagar, Pratap Vihar, New Delhi. Ghaziabad – 201 009. PAN: AAATM5225F (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, C. A. Department by: Ms. Paramita M. Biswas[CIT]– DR Date of Hearing : 21/09/2021 Date of pronouncement : 13/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is fi…

Shri Satya Narayan Bairwa, Jaipur vs. Income Tax Officer, Ward-2(4), Jaipur

In the result, both these appeals of the assessee are allowed

ITA 869/JPR/2018[2009-10]Status: DisposedITAT Jaipur15 Sept 2021AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 867 & 869/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Years :2008-09 & 2009-10 Cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahppb 0077 J Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 20/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kumar Gupta (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 147Section 151Section 234ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 867 & 869/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2008-09 & 2009-10 cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHPPB 0077 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv.) jktLo dh vksj…

Shri Satya Narayan Bairwa, Jaipur vs. Income Tax Officer, Ward-2(4), Jaipur

In the result, both these appeals of the assessee are allowed

ITA 867/JPR/2018[2008-09]Status: DisposedITAT Jaipur15 Sept 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 867 & 869/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Years :2008-09 & 2009-10 Cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahppb 0077 J Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kumar Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 20/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

For Appellant: Shri Shravan Kumar Gupta (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 147Section 151Section 234ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 867 & 869/JP/2018 fu/kZkj.k o"kZ@Assessment Years :2008-09 & 2009-10 cuke Shri Satya Narayan Bairwa, I.T.O., Vs. 97/77, Shipra Path, Ward-2(4), Mansarovar, Jaipur (Raj). Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHPPB 0077 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kumar Gupta (Adv.) jktLo dh vksj…

Shri Satnam Singh, Jalandhar vs. Income Tax Officer Ward - 1 (4), Jalandhar

In the result, appeal of the assessee is allowed

ITA 579/ASR/2019[2013-14]Status: DisposedITAT Amritsar29 Jun 2021AY 2013-14
For Appellant: Shri Ashray Sarna, C.AFor Respondent: Shri G.S. Bali, D.R
Section 143(3)Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA No. 579 /ASR/2019 Assessment Year: 2013-14 Satnam Singh बनाम The ITO H.No. 37, New Vivekanand Ward-1(4), Jalandhar Park, Jalandhar "थायी लेखा सं./PAN NO. DPWPS6797J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Ashray Sarna, C.A राज"व क" ओर से/ Revenue by : Shri G.S. Bali, D.R सुनवाई क" तार#ख/Date of Hearing : 22/06/2021 उदघोषणा क" तार#ख/Date of Pronouncement : 29/06/2021 आदेश आदेश/Order आदेश आदेश PER N.K. SAINI, VICE PRESIDENT…

Digvijay Advisor Pvt. Ltd, Ghaziabad Up vs. ITO Ward-7(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4540/DEL/2019[2008-09]Status: DisposedITAT Delhi16 Apr 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year : 2008-09

For Appellant: Sh. Akhilesh Kumar, AdvocateFor Respondent: Sh. Farat Khan, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 149Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC-2’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2008-09 Digvijay Advisor Pvt. Ltd. Vs. ITO, C/o-Akhilesh Kumar, Adv. Ward-7(3), 206-207, Ansal Satyam, New Delhi RDC, Ghaziabad-201002 PAN-AAACK5245Q (Appellant) (Respondent) Appellant by : Sh. Akhilesh Kumar, Advocate Respondent by : Sh. Farat Khan, Sr. DR Date of hearing : 04.02.2021 Date of pronouncement : 16.04.2021 ORDER PER R.K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 11.03.2019 of the learned CIT(A…

ACIT Cir. 12(1)(2), Mumbai vs. Bharti Axa Life Insurance Company Ltd., Mumbai

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2930/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2021AY 2007-08
Section 143(3)Section 147Section 149Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ACIT CIR, 12(1)(2) Vs. M/s. Bharti Axa Life Room No.128D, 1st Floor Insurance Company Ltd., Unit No.601 & 602, 5th Aayakar Bhawan Churchgate, Floor, Raheja Titanium Mumbai – 400 020 W.E. Highway, Goregaon East, Mumbai – 400 063 PAN/GIR No. AACCB7227P (Appellant) .. (Respondent) CO No.63/Mum/2020 (Arising out of ITA No.2930/Mum/2019) (Assessment Year :2007-08) M/s. Bharti Axa Life Vs. ACIT CIR, 12(1)(2) Room No.128D, 1st Floor Insurance Company Ltd., Aayakar Bhawan Unit No.601…

Sungrow Impex Private Limited, New Delhi vs. ITO Ward-24(3), New Delhi

In the result appeal of assessee allowed

ITA 4183/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Prakash Dubey, Sr. D.R
Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.4183/Del./2019 Assessment Year 2010-2011 M/s. Sungrow Impex The Income Tax Officer, Private Limited, Plot No.21, [vs. G/F, DDA Site, Shanker Ward – 24 (3), Road, New Rajinder Nagar, New Delhi – 110 005. New Delhi – 110 001. PAN AAMCS3769D (Appellant) (Respondent) For Assessee : Shri P.C. Yadav, Advocate For Revenue : Shri Prakash Dubey, Sr. D.R. Date of Hearing : 16.03.2021 Date of Pronouncement : 19.03.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Asse…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2480/DEL/2013[2003-04]Status: DisposedITAT Delhi08 Mar 2021AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.2478/Del./2013 Assessment Year 2004-05 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) ITA.No.2479/Del./2013 Assessment Year 2002-03 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) & ITA.No.2480/Del./2013 Assessment Year 2003-04 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2479/DEL/2013[2002-03]Status: DisposedITAT Delhi08 Mar 2021AY 2002-03

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.2478/Del./2013 Assessment Year 2004-05 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) ITA.No.2479/Del./2013 Assessment Year 2002-03 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) & ITA.No.2480/Del./2013 Assessment Year 2003-04 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2478/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Mar 2021AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.2478/Del./2013 Assessment Year 2004-05 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) ITA.No.2479/Del./2013 Assessment Year 2002-03 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) & ITA.No.2480/Del./2013 Assessment Year 2003-04 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi…

Madhu Apartment Pvt. Ltd., Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 3870/DEL/2018[2010-11]Status: DisposedITAT Delhi02 Feb 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR
Section 147Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.3869 & 3870/Del./2018 Assessment Years 2009-2010 & 2010-2011 M/s. Madhu Apartment The Income Tax Officer, Private Limited, B-29, P-1, vs. Ward – 16 (1), Ashok Vihar, Delhi-052. PAN New Delhi. AAACM0148E (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Shri Prakash Dubey , Sr. DR Date of Hearing : 21.01.2021 Date of Pronouncement : 01.02.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed again…

Madhu Apartment Pvt. Ltd., Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 3869/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Feb 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR
Section 147Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.3869 & 3870/Del./2018 Assessment Years 2009-2010 & 2010-2011 M/s. Madhu Apartment The Income Tax Officer, Private Limited, B-29, P-1, vs. Ward – 16 (1), Ashok Vihar, Delhi-052. PAN New Delhi. AAACM0148E (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Shri Prakash Dubey , Sr. DR Date of Hearing : 21.01.2021 Date of Pronouncement : 01.02.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed again…