CIT v. Orient Craft Ltd.

354 ITR 536High Court2013#196 most cited

What is CIT v. Orient Craft Ltd. authority for?

Reassessment of income, especially after a summary assessment under Section 143(1), requires the Assessing Officer to possess fresh, tangible material to form a reason to believe that income has escaped assessment; a mere reappraisal of existing records or a change of opinion without new material is not permissible.

366

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Orient Craft Ltd. · Section 147 · Section 148 · Section 143(1) · fresh tangible material · reason to believe · escapement of income · mere change of opinion · live link · reopening of assessment

Also reported as

29 Taxmann.com 392

Sections most often in play

Section 147Section 143(3)Section 148Section 143(2)Section 139Section 143(1)Section 133ASection 142(1)

Issues it is cited on

fresh tangible materialkelvinatorbeyond four yearsmaterial facts necessary for assessmentfirst proviso to section 147mere change of opinionlive linkchange of opiniontangible materialshort term capital gainsreason to believeescapement of income

Judgments citing CIT v. Orient Craft Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. JCT LIMITED, NEW DELHI

In the result, the appeal for the revenue for the A

ITA 2146/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 144BSection 147Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.2145 & 2146/Del/2025 [Assessment Year: 1999-00 & 2013-14] DCIT Vs. JCT Limited Central Circle – 28 601 Prabhat Kiran, Rajendra New Delhi Place Patel Nagar East Central Delhi-110009 PAN No.AAAACJ6733E Appellant Respondent Revenue by Sh. Ajay Kumar Arora, SR. DR Assessee by None Date of Hearing 19.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the revenue against different orders of the Ld. CIT(A)-29, New D…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-28, NEW DELHI, DELHI vs. JCT LIMITED, DELHI

In the result, the appeal for the revenue for the A

ITA 2145/DEL/2025[1999-00]Status: DisposedITAT Delhi19 Dec 2025AY 1999-00

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 144BSection 147Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.2145 & 2146/Del/2025 [Assessment Year: 1999-00 & 2013-14] DCIT Vs. JCT Limited Central Circle – 28 601 Prabhat Kiran, Rajendra New Delhi Place Patel Nagar East Central Delhi-110009 PAN No.AAAACJ6733E Appellant Respondent Revenue by Sh. Ajay Kumar Arora, SR. DR Assessee by None Date of Hearing 19.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the revenue against different orders of the Ld. CIT(A)-29, New D…

BALAKUMAR RADHAKRISHNA,CHENNAI vs. DCIT, CORPORATE CIRCLE-5(1), CHENNAI

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

ITA 2309/CHNY/2025[2014-15]Status: DisposedITAT Chennai03 Dec 2025AY 2014-15

Bench: Shri George George Kआयकर अपील सं./Ita No.: 2309/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri Arjun Raj, CAFor Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 148Section 250

…ecessary for the appreciation of issues arising for assessment including financials and annexures along with its return of income at the first instance. 13. Even the Hon'ble Delhi High Court in CIT v. Orient Craft Ltd. [2013] 29 raxmann.com 392/215 Taximan 28/354 ITR 536 (Delhi) has held that reopening of assessment made under Section 143(1) of the Act is without jurisdiction, in the absence of any tangible material available with the Assessing Officer to form the requisite belief regarding escapement of income. The Court held that in the absence of any tangible material. there will be a review in the guise of re…

RAMASAMY KANDASAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, the appeal of the assessee is allowed

ITA 2023/CHNY/2025[2012-13]Status: DisposedITAT Chennai19 Nov 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.2023/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 V. Ramasamy Kandasamy, The Ito, No.4/76, Sf No.927, Sukkaliyur, Ward-1, Karur-639 003. Karur. [Pan: Ajgpk 4945 H]

For Appellant: Mr.H. Yeshwanth KumarFor Respondent: Ms.R. Anitha, Addl.CIT
Section 143(2)Section 143(3)Section 147Section 151

…r to issue of notice u/s. 148. The notice under section 148 dated 9.12.2002 is thus an arbitrary exercise of power and a review of proceedings impermissible in law. 13. The Division Bench of the Delhi High Court in the case of CIT v. Orient Craft Ltd. [2013] 354 ITR 536/215 Taxman 28/29 taxmann.com 392 deals specifically with this aspect of the matter. The substantial question of law that was dealt with by the High Court is as follows; 'Was the Tribunal right in law in holding that in the absence of any tangible material available with the Assessing Officer to form the requisite belief regarding escapement of i…

GULJAR,SAHARANPUR vs. INCOME TAX OFFICER, WARD-3(5), SAHARANPUR

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

ITA 3797/DEL/2024[2009-10]Status: DisposedITAT Delhi14 Nov 2025AY 2009-10

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Ankit Gupta, Adv [through VC]For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68

…s between the material and opinion formed. The ld AR relied on the several decisions of ITAT and on the decision of Hon'ble Apex Court in the case of ACIT vs. Kelvinator of India Ltd. 320 ITR 561 (SC) and the decision in the case of CIT vs. Orient Craft Ltd. 354 ITR 536 (Del) and Pr. CIT vs. G&G Pharma India Limited in ITA No. 545/2015 wherein it has been held that the reason to believe should be based on some tangible material and the same should have the live nexus that income has escaped assessment. 9. It is further submitted that in the instant case, the assessing officer has failed to demonstrate that t…

BALACHANDRA BUILDERS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-1(2), CHENNAI

In the result, appeal of the assessee is allowed

ITA 989/CHNY/2025[2010-11]Status: DisposedITAT Chennai21 Oct 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 989/Chny/2025 िनधा"रण वष"/Assessment Year : 2010-11 V. Balchandra Builders Private Limited, Deputy Commissioner Of No.10 Venkataratnam Nagar, Adyar, Income Tax, Chennai- 600 020. Corporate Circle 1(2), Chennai. [Pan: Aaacb6727A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.N.Arjun Raj, Advocate, : ""यथ" क" ओर से /Respondent By Ms.R.Anitha, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 28.07.2025 : घोषणा क" तार"ख /Date Of Pronouncement 21.10.2025

Section 143(2)Section 143(3)Section 147Section 148Section 80I

…necessary for the appreciation of issues arising for assessment including financials and annexures along with its return of income at the first instance. 13. Even the Hon'ble Delhi High Court in CIT v. Orient Craft Ltd. [2013] 29 taxmann.com 392/215 Taxman 28/354 ITR 536 (Delhi) has held that reopening of assessment made under Section 143(1) of the Act is without jurisdiction, in the absence of any tangible material available with the Assessing Officer to form the requisite belief regarding escapement of income. The Court held that in the absence of any tangible material, there will be a review in the guise of re…

AGNI STEELS PVT. LTD.,ERODE vs. DCIT, CIRCLE-1,, ERODE

In the result, appeal filed by the assessee is allowed

ITA 1285/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 801A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1285/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15 M/s. Agni Steels Pvt. Ltd., v. The DCIT, 39/1, Perundurai Road, Circle-1, Builders Association Building, Erode. 1st Floor, Erode-638 011. [PAN: AABCA 7819 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.N. Arjun Raj, Advocate : ""यथ" क" ओर से /Respondent…

ACIT, NEW DELHI vs. M/S. ALODIE ESTATES PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 1730/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Jul 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2011-12 Asstt. Commissioner Of Vs. M/S. Alodie Estates Pvt. Ltd. 2Nd Income Tax, Central B-4/43, Floor, Safdarjung Circle-2, New Delhi Enclave, New Delhi-110029 Pan No.Aaica1782G (Appellant) (Respondent)

Section 132Section 139Section 147Section 148Section 68

…Ita No. 1730/Del/2016 ACIT v. M/s Alodie Estates Pvt. Ltd. A.Y.2011-12 1 THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “E” NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 Asstt. Commissioner of Vs. M/s. Alodie Estates Pvt. Ltd. 2nd Income Tax, Central B-4/43, Floor, Safdarjung Circle-2, New Delhi Enclave, New Delhi-110029 PAN No.AAICA1782G (Appellant) (Respondent) Appellant by Sh. Dheeraj Kumar Jain, Sr. DR Respondent by Sh. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Garg, Advocate Date of hearing 03.07.2025 Date of 18…

M/S VINAYAK FINANCIAL CONSULTANTS PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CENTRAL CIRCLE-4(1), KOLKATA

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

ITA 2695/KOL/2024[2013-14]Status: DisposedITAT Kolkata10 Jul 2025AY 2013-14
Section 139(1)Section 143(1)Section 147Section 148

…4, 2020 has held that reopening is bad in law, where there is\nnonapplication of mind by Assessing Officer to information received from investigation\nwing.\n12.26 In this connection reference may be taken from the decision of CIT Vs Orient Craft\nLtd. [2013] 354 ITR 536 (Del): 87 DTR 313 (Del) (copy enclosed);\nIn this case, the Return of income for AY 2002-03 was filed on 31.10.02., which was\nprocessed u/s 143(1) on 27.02.2003, accepting the returned income. Subsequently,\nproceedings u/s 147 was initiated by issuing notice u/s 146, on 15.08.2005.\nIt was held by the Hon'ble Delhi High Court in this case, that…

ACIT, NEW DELHI vs. M/S. A & D ESTATES PVT. LTD., NEW DELHI

In the result we upheld the decision of the Ld

ITA 1729/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Manish Agarwalassessment Year: 2012-13

Section 132Section 143(2)Section 143(3)Section 148Section 68

…1 ACIT v. A&D Estates (P) Ltd. A.Y. 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E ”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 ACIT, Central Circle-2, Vs A & D Estates Pvt. Ltd., R/o. B-4/43, 2nd Floor, New Delhi. Safdarjung Enclave, New Delhi-110029. PAN: AAFCA 2604 L APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta, Adv.; & Sh. Saksham Agarwal, CA Department represented by Ms. Amisha S. Gupta CIT(DR) Date of hearing 08.05.2025 Date of pronouncement 25.06.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The i…

ACIT, NEW DELHI vs. M/S. SEA POINT TRADING & BUILDERS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 1731/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roy, Judical Member & Shri Manish Agarwalasst. Commissioner Of M/S. Sea Point Trading & Income Tax, Builders Pvt. Ltd. Central Circle-2, Vs. B-4/43, 2Nd Floor, New Delhi. Safdarjung Enclave, New Delhi-110029. Pan: Aabcs0741C (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Department By Shri Virender Kumar Singh, Sr. Dr Date Of Hearing 07/05/2025 Date Of Pronouncement 18/06/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals)-23, New Delhi [Ld. Cit(A), In Short], Dt. 29.01.2026 In Appeal No. 16/2015-16 For Assessment Year 2012-13 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short). 2. The Revenue Has Taken The Following Grounds Of Appeal: “1. The Order Of Ld. Cit(A) Is Not Correct In Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Erred In Laws In Deleting The Addition Of Rs.6,35,00,000/- Made By Ao On Account Of Unexplained Cash Credit U/S 68 Of The Act Received From M/S Manan Merchandise Pvt. Ltd.”

Section 127Section 132Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Asst. Commissioner of M/s. Sea Point Trading & Income Tax, Builders Pvt. Ltd. Central Circle-2, Vs. B-4/43, 2nd Floor, New Delhi. Safdarjung Enclave, New Delhi-110029. PAN: AABCS0741C (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. and Shri Deepesh Garg, Adv. Department by Shri Virender Kumar Singh, Sr. DR Date of Hearing 07/05/2025 Date of Pronouncement 18/06/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by th…

ACIT, NEW DELHI vs. M/S. BELISMA BUILDCON PVT. LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 1728/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms.Madhumita Roy & Shri Manish Agarwal[Assessment Year : 2011-12] Acit, Vs M/S. Belisma Buildcon Central Circle-2, Pvt.Ltd.,77, Ss House, Sector-44, New Delhi Gurgaon, Haryana-122003. Pan-Aadcb9647C Appellant Respondent Appellant By Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Shri Virender Kumar Singh, Sr.Dr Date Of Hearing 07.05.2025 Date Of Pronouncement 18.06.2025 Order

Section 132Section 147Section 148Section 250Section 68

…ITA No.1728/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] ACIT, vs M/s. Belisma Buildcon Central Circle-2, Pvt.Ltd.,77, SS House, Sector-44, New Delhi Gurgaon, Haryana-122003. PAN-AADCB9647C APPELLANT RESPONDENT Appellant by Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Virender Kumar Singh, Sr.DR Date of Hearing 07.05.2025 Date of Pronouncement 18.06.2025 ORDER PER MANISH AGARWAL, AM : The present appeal has been filed by the…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…it objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Ai…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLEU��, PANCHKULA

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…bjections, and lacked proper application of\nmind, relying on various judicial precedents which are as follows:\n(i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC)\n(ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016\n(iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC)\n(iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC)\n(v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC)\n(vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009)\n(Bom. HC)\n(vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC)\n(viii) Appellant's own case in AY 2012-13 and AY 2013-14 by Hon'ble\nITAT\n(ix) Indo…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…it objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Ai…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…it objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Ai…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…it objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Ai…

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…it objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Ai…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, PANCHKULA

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…it objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Ai…

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…it objections, and lacked proper application of mind, relying on various judicial precedents which are as follows: (i) Anil Nagpal (2017) 291 CTR 272/ 145 DTR 209 (P&H HC) (ii) Agya Ram (2016) 96 CCH 103 (Del HC) dtd. 01.08.2016 (iii) Orient Craft Ltd. (2013) 354 ITR 536 (Delhi HC) (iv) Kelvinator of India Ltd. (320 ITR 561) (2010) (SC) (v) Asian Paints Ltd. (308 ITR 195) (2009) (Bom. HC) (vi) Asteroids Trading & Investments Pvt. Ltd. (308 ITR 190) (2009) (Bom. HC) (vii) GKN Sinter Metals Ltd. (371 ITR 225) (2015) (Bom. HC) (viii) Appellant’s own case in AY 2012-13 and AY 2013-14 by Hon’ble ITAT (ix) Indo Arab Ai…

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