CIT v. Manish Build Well (P) Ltd.

16 Taxmann.com 27High Court2011#880 most cited

What is CIT v. Manish Build Well (P) Ltd. authority for?

The CIT(A) must strictly comply with Rule 46A of the Income-tax Rules for admitting additional evidence, ensuring all prescribed conditions exist, reasons are recorded, and reasonable opportunity is provided to the Assessing Officer.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Manish Build Well (P) Ltd. · Manish Buildwell Pvt. Ltd. · Rule 46A · additional evidence · admission of evidence · CIT(A) powers · strict compliance Rule 46A · procedural requirements · reasons for admitting evidence · opportunity to AO

Also reported as

204 Taxmann 106

Sections most often in play

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

Issues it is cited on

section 145(1)section 211project completion methodretention moneysection 145(2)percentage completion methodsection 43creal income theorysection 28(iv)section 194isection 52jda

Judgments citing CIT v. Manish Build Well (P) Ltd.

M/S Wadhwa Construction and Infrastruction Pvt Ltd, Mumbai vs. DCIT, Central Circle 5(4), Mumbai

In the result, all the appeals of the assessee as well as learned Assessing Officer are dismissed

ITA 584/MUM/2022[2015-16]Status: DisposedITAT Mumbai21 Sept 2022AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Jain, ARFor Respondent: Shri Ajay Singh, DR
Section 132Section 153ASection 194ISection 2Section 40Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 584 & 585/Mum/2022 (Assessment Year 2015-16 & 2016-17) M/s Wadhawa Constructions & ACIT Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Vs. G-Block Bandra Kurla Air India Bldg. Complex, Bandra (E), Nariman Point, Mumbai-400 021 Mumbai-400 051 ITA No. 227/Mum/2022 (Assessment Year 2016-17) M/s Wadhawa Constructions ACIT & Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Air India Bldg. G-Block Band…

ACIT Cent. Cir 5(4), Mumbai vs. M/S. Wadhwa Construction & Infrastructure Pvt. Ltd, Mumbai

In the result, all the appeals of the assessee as well as learned Assessing Officer are dismissed

ITA 227/MUM/2022[2016-17]Status: DisposedITAT Mumbai21 Sept 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Jain, ARFor Respondent: Shri Ajay Singh, DR
Section 132Section 153ASection 194ISection 2Section 40Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 584 & 585/Mum/2022 (Assessment Year 2015-16 & 2016-17) M/s Wadhawa Constructions & ACIT Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Vs. G-Block Bandra Kurla Air India Bldg. Complex, Bandra (E), Nariman Point, Mumbai-400 021 Mumbai-400 051 ITA No. 227/Mum/2022 (Assessment Year 2016-17) M/s Wadhawa Constructions ACIT & Infrastructure Ltd. Central Circle 5(4) Room No. 1927, 1 st Floor, 301, Platina, Plot C-50, Air India Bldg. G-Block Band…

DCIT, Circle-4(1), Bhubaneswar vs. M/S. the Orissa State Co-Operative Milk Producers Federation Ltd., Bhubaneswar

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

ITA 319/CTK/2017[2009-10]Status: HeardITAT Cuttack20 Sept 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-10 Dcit, Circle Dcit, Circle-4(1), Vs. The Orissa State Co The Orissa State Co-Op.Milk Bhubaneswar. Bhubaneswar. Producers Federation Ltd., Producers Federation Ltd., D-2, 2, Sahid Sahid Nagar, Nagar, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabtt 3220 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K.Mahapatra, Ca B.K.Mahapatra, Ca Revenue By : Shri M.K.Gautam, Cit M.K.Gautam, Cit Dr Date Of Hearing : 21 /9 9/2022 Date Of Pronouncement : 21/9 9/2022 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-2, Bhubaneswar 2, Bhubaneswar Dated 31.5.2017 In Appeal No In Appeal No.0251/2015-16 For The Assessment Year For The Assessment Year 2009-2010. 2. Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue & Shri Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue & Shri Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue & Shri B.K.Mahapatra, Ld Ar Appeared For The Assessee. B.K.Mahapatra, Ld Ar Appeared For The Assessee.

For Appellant: Shri B.K.Mahapatra, CAFor Respondent: Shri M.K.Gautam, CIT
Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2009-10 DCIT, Circle DCIT, Circle-4(1), Vs. The Orissa State Co The Orissa State Co-op.Milk Bhubaneswar. Bhubaneswar. Producers Federation Ltd., Producers Federation Ltd., D-2, 2, Sahid Sahid Nagar, Nagar, Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AABTT 3220 G (Appellant (Appellant) .. (…

ACIT 33(1), Mumbai vs. Abhishek R. Vyas, Mumbai

ITA 4116/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Aug 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Om Prakash Kant

For Appellant: NoneFor Respondent: Shri Manoj Sinha, D.R
Section 133Section 133ASection 142(1)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA Nos.4114, 4115 & 4116/M/2015 Assessment Years: 2008-09, 2009-10 & 2010-11 ACIT-33(1), Mr. Abhishek R. Vyas, 308, C-11, Bandra-Kurla No.202/203, Complex, Off. M.G. Road, Vs. Bandra (East), Dhanukarwadi, Mumbai - 400051 Kandivali (W), Mumbai – 400 067 PAN: ABYPV0770D (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Manoj Sinha, D.R. Date of Hearing : 04 . 08 . 2022 Date of Pronouncement : 25 . 08 . 2022 O R D E R Per : Kuldip Singh, Jud…

ACIT 33(1), Mumbai vs. Abhishek R. Vyas, Mumbai

ITA 4115/MUM/2015[2009-10]Status: DisposedITAT Mumbai25 Aug 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Om Prakash Kant

For Appellant: NoneFor Respondent: Shri Manoj Sinha, D.R
Section 133Section 133ASection 142(1)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA Nos.4114, 4115 & 4116/M/2015 Assessment Years: 2008-09, 2009-10 & 2010-11 ACIT-33(1), Mr. Abhishek R. Vyas, 308, C-11, Bandra-Kurla No.202/203, Complex, Off. M.G. Road, Vs. Bandra (East), Dhanukarwadi, Mumbai - 400051 Kandivali (W), Mumbai – 400 067 PAN: ABYPV0770D (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Manoj Sinha, D.R. Date of Hearing : 04 . 08 . 2022 Date of Pronouncement : 25 . 08 . 2022 O R D E R Per : Kuldip Singh, Jud…

ACIT 33(1), Mumbai vs. Abhishek R. Vyas, Mumbai

ITA 4114/MUM/2015[2008-09]Status: DisposedITAT Mumbai25 Aug 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Om Prakash Kant

For Appellant: NoneFor Respondent: Shri Manoj Sinha, D.R
Section 133Section 133ASection 142(1)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA Nos.4114, 4115 & 4116/M/2015 Assessment Years: 2008-09, 2009-10 & 2010-11 ACIT-33(1), Mr. Abhishek R. Vyas, 308, C-11, Bandra-Kurla No.202/203, Complex, Off. M.G. Road, Vs. Bandra (East), Dhanukarwadi, Mumbai - 400051 Kandivali (W), Mumbai – 400 067 PAN: ABYPV0770D (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Manoj Sinha, D.R. Date of Hearing : 04 . 08 . 2022 Date of Pronouncement : 25 . 08 . 2022 O R D E R Per : Kuldip Singh, Jud…

Deputy Commissioner of Income Tax, Circle-1(1), Cuttack vs. Sri Dipendra Bahadur Singh, Keonjhar

In the result, appeal of the revenue is dismissed

ITA 265/CTK/2020[2015-16]Status: DisposedITAT Cuttack06 Apr 2022AY 2015-16

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: Shri S.K.AgarwalFor Respondent: Shri M.K.Goutam
Section 1Section 194ASection 194A(3)(iii)Section 201Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 DCIT, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar PAN/GIR No. No.ADJPS 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Agarwal S.K.Agarwalla, AR Revenue by : Sh…

ITO (It) 2 (1)(1), Mumbai vs. Shri. Sandeep Dhirajlal Dhakan, Mumbai

In the result, this appeal filed by the Revenue stands dismissed

ITA 6755/MUM/2019[2009-10]Status: DisposedITAT Mumbai01 Mar 2022AY 2009-10

Bench: Ao Without Any Reasonable Cause & Despite Being Given Sufficient Opportunities?" (B) "Whether On The Facts & In Circumstances Of The Case & In Law, The Action Of The Ld. Cit(A) In Accepting Additional Evidence Is Not Correct As Per Judgment Of The Delhi High Court In Case Of M/S. Manish Build Well (P) Ltd. (204Taxmann 106(Delhi) 2. "Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Holding That Addition U/S. 68 Of The I.T. Act, 1961 Cannot Be Made In This Case, Because The Ao Has Not Made Addition U/S. 68, But Has Made The Addition As An Unexplained Investment Which Is Subject Matter Of Section 69 Of The I.T. Act, 1 961 3. "Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Holding That The Source Of Investment Amounting To Rs. 25.37 Crs. In M/S. Rajesh Exports Ltd. By The Assessee Lies In Dubai On 2 Shri Sandeep Dhirajlal Dhakan

Section 142Section 142(1)Section 147Section 68Section 69

…THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Shri Shamim Yahya (AM) & Mrs. Kavitha Rajgopal (JM) I.T.A. No. 6755/Mum/2019 (A.Y. 2009-10) Vs. Shri Sandeep Dhirajlal Dhakan ITO(IT)-2(1)(1) 1724, 17th Floor B/42, Shantivan Devidas Lane Air India Building Borivali West, Mumbai-400 092. Nariman Point Mumbai-400 020. PAN : AKAPD7506J (Appellant) (Respondent) Assessee by Shri Hariom Tulsiyan Department by Shri Milind S.Chavan Date of Hearing 15.02.2022 Date of Pronouncement 01.03.2022 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) dated 27.8.…

ACIT, Rourkela Circle, Rourkela vs. Pawanjay Sponge Iron Ltd., Rourkela

In the result, appeal of the revenue is dismissed

ITA 404/CTK/2018[2013-14]Status: DisposedITAT Cuttack21 Jan 2022AY 2013-14

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2013-14 Asst. Commissioner Of Income Asst. Commissioner Of Income Vs. Pawanjay Sponge Iron Ltd., Y Pawanjay Sponge Iron Ltd., Y- Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. 20, Civil Township, 7 20, Civil Township, 7-8, Area, Rourkela Pan/Gir No. No.Addpr 7405 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.C.Bhadra S.C.Bhadra , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 27/10/ 20 / 2021 Date Of Pronouncement : 21 / /1/2022 O R D E R

For Appellant: Shri S.C.BhadraFor Respondent: Shri M.K.Gautam
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2013-14 Asst. Commissioner of Income Asst. Commissioner of Income Vs. Pawanjay Sponge Iron Ltd., Y Pawanjay Sponge Iron Ltd., Y- Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. 20, Civil Township, 7 20, Civil Township, 7-8, Area, Rourkela PAN/GIR No. No.ADDPR 7405 G (Appellant (…

Anil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the department is liable to be dismissed

ITA 3142/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Oct 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module)

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. D. K. Mishra, CIT DR
Section 131Section 132Section 153ASection 68

…erred back to the file of the ld. CIT (A) to give a categorical finding regarding admitting or not admitting the additional evidences in accordance with the ratio laid down in ITA Nos. 2113 & 3142/Del/2017 5 Anil Bhalla the case of Manish Buildwell Pvt. Ltd. 204 Taxmann 106 and ITO Vs. Pardeepa Rani 73 Taxmann 392. 8. Hence, we set aside the aforesaid impugned appellate order of ld. CIT(A) with the direction to pass a fresh order. If the ld. CIT(A) decides to admit Additional Evidences, he should clearly state the specific clause(s) of Rule 46A(1) of I.T. Rules that would apply while recording the reasons under…

ACIT, New Delhi vs. Shri Anil Bhalla, New Delhi

In the result, the appeal of the department is liable to be dismissed

ITA 2113/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Oct 2020AY 2007-08

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module)

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. D. K. Mishra, CIT DR
Section 131Section 132Section 153ASection 68

…erred back to the file of the ld. CIT (A) to give a categorical finding regarding admitting or not admitting the additional evidences in accordance with the ratio laid down in ITA Nos. 2113 & 3142/Del/2017 5 Anil Bhalla the case of Manish Buildwell Pvt. Ltd. 204 Taxmann 106 and ITO Vs. Pardeepa Rani 73 Taxmann 392. 8. Hence, we set aside the aforesaid impugned appellate order of ld. CIT(A) with the direction to pass a fresh order. If the ld. CIT(A) decides to admit Additional Evidences, he should clearly state the specific clause(s) of Rule 46A(1) of I.T. Rules that would apply while recording the reasons under…

Honda Motorcycle and Scooters India Pvt. Ltd., Gurugram vs. DCIT, Circle- 2(1), Gurugram

In the result, both the appeals filed by the assessee are allowed

ITA 7463/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing)

For Appellant: Sh. Deepak Chopra, AdvocateFor Respondent: Sh. Surendra Pal, CIT DR
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELH I BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.7463 & 7464/DEL/2018 [A.Y 2013-14 & 2014-15] Honda Motorcycle and DCIT Scooters India Pvt. Ltd. Vs. Circle – 2 (1) Commercial Complex-II, Gurugram Sector-49-50 Golf Course Extension Road, Gurugram Appellant by : Sh. Deepak Chopra, Advocate Ms. Mansvini Bajpai, Advocate Respondent by : Sh. Surendra Pal, CIT DR Date of Hearing : 28.09.2020 Date of Pronouncement : 30.09.2020 ORDER PER N. K. BILLAIYA, AM: 1. 7463/Del/…

Honda Motorcycle and Scooter India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 2(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 7714/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Aug 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am आयकर अपील सं. / Ita No.7714/Del/2017 "नधा"रण वष" /Assessment Year 2012-13

For Appellant: Sh.Ajay Vohra, Sr.AdvFor Respondent: Sh.A.K.Saroha, CIT DR
Section 143(3)Section 32Section 37Section 37(1)Section 43A

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “सी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM आयकर अपील सं. / ITA No.7714/Del/2017 "नधा"रण वष" /Assessment Year 2012-13 Honda Motorcycle and Scooter India Pvt.Ltd., Plot No.s 1 & 2, Sector-3, Imt. Manesar, Gurgaon-122050. ..........अपीलाथ"/Appellant PAN-AAACH7467D vs The DCIT, …………. ""यथ" / Respondent Circle-2(1), Gurgaon. अपीलाथ" क" ओर से / Appellant by : Sh.Ajay Vohra, Sr.Adv., Sh. Gaurav Jain, Adv. & Sh. Karan Jain, C…

ACIT, Circle - 40, Kolkata vs. M/S. Salarpuria Simplex Dwelling LLP, Kolkata

In the result, appeal of the revenue is dismissed

ITA 2328/KOL/2018[2015-16]Status: DisposedITAT Kolkata29 May 2020AY 2015-16

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2015-16

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2015-16 Asstt. Commissioner of Income Tax, Circle - 40, Kolkata…................................…........…....Appellant Vs. M/s. Salarpuria Simplex Dwelling LLP........................................................……………….….Respondent 7, Chittaranjan Avenue Kolkata – 700 072 [PAN : ABUFS 2750 G] C.O. No. 134/Kol/2018 A/o ITA No. 2328/Kol/2018 Assessment Year: 2015-16 M/s. Salarpuria Simplex Dwelling LLP......................................…

ITO, New Delhi vs. M/S Kalra Papers Pvt. Ltd., New Delhi

In the result, appeal filed by Revenue is partly allowed for statistical purposes

ITA 4451/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Sept 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Sanjog Kapoor, Sr. Dr
Section 143(3)Section 36Section 68Section 69Section 73

…FIT FOR PUBLICATION (JM) (AM) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4451/Del/2015 (Assessment Year: 2010-11) Income Tax Officer, M/s Kalra Papers Pvt. Ltd., Ward 14(1), Vs. 20 and 34, Raja Garden, New Delhi. New Delhi-110015. PAN No: AAACK0705B APPELLANT RESPONDENT Revenue By : Shri Sanjog Kapoor, Sr. Dr Assessee By : Shri Anil Jain, CA Per Anadee Nath Misshra, AM (A) This appeal by Revenue is filed against the impugned appellate order of Learned Commissioner of Income Tax (Appeal…

ACIT, New Delhi vs. Shri Ramit Vohra, New Delhi

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

ITA 4373/DEL/2012[2009-10]Status: DisposedITAT Delhi19 Sept 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri G.S. Kohli, CAFor Respondent: Shri Surender Pal, Sr. DR

…FIT FOR PUBLICATION (JM) (AM) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4373/Del/2012 (Assessment Year: 2009-10) ACIT, Shri Ramit Vohra, Circle 39(1), Vs. New Delhi. New Delhi. PAN No: AAEPV7263Q APPELLANT RESPONDENT Revenue by : Shri Surender Pal, Sr. DR Assessee by : Shri G.S. Kohli, CA ORDER Per Anadee Nath Misshra, AM (A) This appeal by Revenue is filed against the order of Learned Commissioner of Income Tax (Appeals)-XXVIII, New Delhi, [“Ld. CIT(A)”, for short], dated 29.06.2012…

ACIT, New Delhi vs. M/S. New Hind Enterprises Pvt. Ltd., Delhi

ITA 172/DEL/2014[2011-12]Status: DisposedITAT Delhi11 Sept 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Ms. Rano Jain, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.172/Del./2014 (ASSESSMENT YEAR : 2011-12) ACIT, vs. M/s. New Hind Enterprises Pvt. Ltd., Central Circle 19, Parsvnath Metro Power, New Delhi. Near Shahdara Metro Station, Shahdara, Delhi – 110 032. (PAN : AABCN2536L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Rano Jain, Advocate Ms. Mansi Jain, CA REVENUE BY : Ms. Pramita M. Biswas, CIT DR Date of Hearing : 21.08.2019 Date of Order : 11.09.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appell…

DCIT, New Delhi vs. M/S. Saamag Developers Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Infrastructure Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…