CIT v. Radhika Creations

10 Taxmann.com 138High Court2011#6323 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 1961Section 69CSection 68Section 133(6)Section 192Section 234BSection 250Section 37(1)

Issues it is cited on

unexplained expendituresection 69cassessee in defaultsection 69section 133section 37(1)section 19section 234bsection 234asection 133(6)section 115bsection 37

Judgments citing CIT v. Radhika Creations

HARISH NARANG,PANIPAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, the appeal of the assessee is dismissed

ITA 3637/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2018-19] Harish Narang, The Principal Commissioner Of H. No.238, Ward No.8, Income Tax, Rohtak, Panipat, Haryana-132103 Vs Aayakar Bhawan, Opp. Mansarover Park, Rohtak, Haryana-124001 Pan:Acvpn4090J Appellant Respondent Assessee By Shri Amit Kaushik, Adv. Revenue By Ms. Amisha S. Gupt, Cit(Dr) Date Of Hearing 16.10.2025 Date Of Pronouncement 31.12.2025

Section 144BSection 147Section 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Harish Narang, The Principal Commissioner of H. No.238, Ward No.8, Income Tax, Rohtak, Panipat, Haryana-132103 Vs Aayakar Bhawan, Opp. Mansarover Park, Rohtak, Haryana-124001 PAN:ACVPN4090J Appellant Respondent Assessee by Shri Amit Kaushik, Adv. Revenue by Ms. Amisha S. Gupt, CIT(DR) Date of Hearing 16.10.2025 Date of Pronouncement 31.12.2025 ORDER PER AMITABH SHUKLA, AM, The captioned appeal has been preferred by the assessee against…

ACIT-2(3)(1), MUMBAI vs. STERLING HOLIDAY RESORTS LTD., MUMBAI

Appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 942/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Oct 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Dr. Kishor Dhule, CIT-DR
Section 250Section 69CSection 6C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 845/Mum/2024 (Assessment Year: 2017-18) Sterling Holiday Resorts Ltd., DCIT, Circle-2(3)(1), 4th Room No. 552, 5th Floor, Aayakar 236, Floor, Purva Primus, Okkiyampettai, Old Mahabalipuram Bhavan, M.K. Road, New Marine Vs. Road, Thoraipakkam, Chennai, Lines, Mumbai-400020. Tamil Nadu-600097. PAN: AABCT7079G Appellant) : Respondent) I.T.A. No. 942/Mum/2024 (Assessment Year: 2017-18) DCIT, Circle-2(3)(1), Sterling Holiday Resorts Ltd., Room No. 552, 5th Floor, Aayakar 3rd Floor, Star Hub, Building N…

STERLING HOLIDAY RESORTS LIMITED,TAMIL NADU vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 2(3)(1),, MUMBAI

Appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 845/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Oct 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Dr. Kishor Dhule, CIT-DR
Section 250Section 69CSection 6C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 845/Mum/2024 (Assessment Year: 2017-18) Sterling Holiday Resorts Ltd., DCIT, Circle-2(3)(1), 4th Room No. 552, 5th Floor, Aayakar 236, Floor, Purva Primus, Okkiyampettai, Old Mahabalipuram Bhavan, M.K. Road, New Marine Vs. Road, Thoraipakkam, Chennai, Lines, Mumbai-400020. Tamil Nadu-600097. PAN: AABCT7079G Appellant) : Respondent) I.T.A. No. 942/Mum/2024 (Assessment Year: 2017-18) DCIT, Circle-2(3)(1), Sterling Holiday Resorts Ltd., Room No. 552, 5th Floor, Aayakar 3rd Floor, Star Hub, Building N…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG

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

ITA 39/GTY/2024[2018-19]Status: DisposedITAT Guwahati22 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 69C

…] 13 SCC 427 ii) New Delhi Television Ltd. v. Dy. CIT [2020] 116 taxmann.com 151/271 Taxman 1/424 ITR 607 (SC) 5.1. The assessee has also referred to the judgments of Hon’ble Delhi High Court in the case of CIT- V vs. M/s. Radhika Creation, reported in (2011) 10 Taxmann.com 138 (Delhi), Hon’ble Bombay High Court in the case of ITO v. Vaman International (P.) Ltd. [IT Appeal No. 794 (Mum.) of 2015, dated 16-11-2016], Hon’ble Delhi High Court in the case of Principal Commissioner of Income-tax (Central)-2 v. Param Dairy Ltd. [2022] 139 taxmann.com 546 (Delhi) and the decision in CIT Vs. Pratap Singh Amar Singh (199…

EVALUATIONZ INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, we do not find any reason to uphold the orders of the learned lower authorities confirming the disallowance of Rs

ITA 1103/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 Dec 2024AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri V. Parithivel, Jt.CIT(DR), ITAT, Bengaluru
Section 133(6)Section 143(2)Section 143(3)Section 234BSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2018-19 Evaluationz India Pvt. Ltd., Vs. The Deputy Commissioner # 305, Royal Heritage, of Income, Old Madras Road, TIN Factory, Circle 2(1)(1), Benniganahalli, Doorvani Nagar, Bangalore. Bengaluru – 560 016. PAN: AABCE 5590M APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri V. Parithivel, Jt.CIT(DR), ITAT, Bengaluru. Date of hearing : 09.12.2024 Date of Pronouncement : 20.12.2024 O R D E R Per Prashant Maharis…

CHETAN TRADERS,MUMBAI vs. THE COMMISSIONER OF INCOME TAX APPEAL, CIT(A), PUNE-11, PUNE

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

ITA 1255/PUN/2024[2019-20]Status: DisposedITAT Pune12 Dec 2024AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas P Bora, Saukhya D Lakade and Sampada IngaleFor Respondent: Shri Ramnath P Murkunde
Section 132(1)Section 132(4)Section 139(1)Section 143(2)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1254 & 1255/PUN/2024 Assessment Years : 2018-19 & 2019-20 Chetan Traders ACIT, 213, 2nd Floor, Gemstar Comersial Central Circle 1(3), Pune Vs. Complex, Kachpada, Ramchandra Land, Malad West, Mumbai – 400064 PAN: AAGFC6439H (Appellant) (Respondent) Assessee by : Shri Suhas P Bora, Saukhya D Lakade and Sampada Ingale Department by : Shri Ramnath P Murkunde Date of hearing : 09-12-2024 Date of pronouncement : 12-12-2024 O R D E R PER R. K. PANDA, VP : The above two app…

CHETAN TRADERS,MUMBAI vs. THE COMMISSIONER OF INCOME TAX APPEAL, CIT(A), PUNE-11, PUNE

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

ITA 1254/PUN/2024[2018-19]Status: DisposedITAT Pune12 Dec 2024AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas P Bora, Saukhya D Lakade and Sampada IngaleFor Respondent: Shri Ramnath P Murkunde
Section 132(1)Section 132(4)Section 139(1)Section 143(2)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1254 & 1255/PUN/2024 Assessment Years : 2018-19 & 2019-20 Chetan Traders ACIT, 213, 2nd Floor, Gemstar Comersial Central Circle 1(3), Pune Vs. Complex, Kachpada, Ramchandra Land, Malad West, Mumbai – 400064 PAN: AAGFC6439H (Appellant) (Respondent) Assessee by : Shri Suhas P Bora, Saukhya D Lakade and Sampada Ingale Department by : Shri Ramnath P Murkunde Date of hearing : 09-12-2024 Date of pronouncement : 12-12-2024 O R D E R PER R. K. PANDA, VP : The above two app…

DCIT-CC-5(3), MUMBAI, AIR INDIA, NARIMAN POINT vs. ADITYA BIRLA SUN LIFE INSURANCE COMPANY LIMITED, MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purposes and that of the revenue is dismissed

ITA 3044/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Oct 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner Of Income Tax Company Ltd., (A) – 54, 16Th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner Of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16Th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Present For: Assessee : Shri Ronak Doshi, Ca Revenue : Shri Ajay Chandra, Cit Dr

For Appellant: Shri Ronak Doshi, CAFor Respondent: Shri Ajay Chandra, CIT DR
Section 10Section 143(3)Section 14ASection 234ASection 234BSection 37(1)Section 44Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner of Income Tax Company Ltd., (A) – 54, 16th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (PAN : AABCB4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinst…

ADITYA BIRLA SUNLIFE INSURANCE COMPANY LIMITED,MUMBAI vs. CIT (A) 54, MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purposes and that of the revenue is dismissed

ITA 1828/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Oct 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner Of Income Tax Company Ltd., (A) – 54, 16Th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner Of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16Th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Present For: Assessee : Shri Ronak Doshi, Ca Revenue : Shri Ajay Chandra, Cit Dr

For Appellant: Shri Ronak Doshi, CAFor Respondent: Shri Ajay Chandra, CIT DR
Section 10Section 143(3)Section 14ASection 234ASection 234BSection 37(1)Section 44Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner of Income Tax Company Ltd., (A) – 54, 16th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (PAN : AABCB4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinst…

INCOME TAX OFFICER-19(3)(1), MUMBAI vs. SADAF TRADING COMPANY, MUMBAI

ITA 2310/MUM/2023[2010-2011]Status: DisposedITAT Mumbai10 Nov 2023AY 2010-2011

Bench: Shri Kuldip Singh & Shri Amarjit Singhassessment Year: 2010-11

For Appellant: Shri Anant Shejale, A.RFor Respondent: Shri Ajeya Kumar Ojha, D.R
Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2010-11 Income Tax Officer- M/s. Sadaf Trading 19(3)(1), Company, 2nd Floor 7, Kika Street, Piramal Chamber, Vs. Room No.405, Lalbaug, Kikabhai Mansion Mumbai – 400 012 Gulal Wadi, Mumbai – 400 004 PAN: AAOFS4343Q (Appellant) (Respondent) Present for: Assessee by : Shri Anant Shejale, A.R. Revenue by : Shri Ajeya Kumar Ojha, D.R. Date of Hearing : 18 . 10 . 2023 Date of Pronouncement : 10 . 11 . 2023 O R D E R Per : Kuldip Singh, Judicial Member:…

DCIT 13(1)(2), MUMBAI vs. PEBBLE BAY DEVELOPERS P.LTD, MUMBAI

In the result, appeal of the In the result, appeal of the Revenue is allowed for statistical purposes, is allowed for statistical purposes, whereas the application of the assessee under rule 27 is ...

ITA 5744/MUM/2017[2008-09]Status: DisposedITAT Mumbai21 Oct 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2008-09 Dy. Commissioner Of Income- M/S Pebble Bay Developers Tax-13(1)(2), Pvt. Ltd., 2Nd Floor, Room No. 218, Vs. Raheja Chambers, Linking Aayakar Bhavan, M.K. Road, Road, Main Avenue Santacruz Mumbai-400020. (West), Mumbai-400054. Pan No. Aaccg 1645 E Appellant Respondent Revenue By : Ms. Vranda Matkari, Dr Assessee By : Mr. Nishit Gandhi, Ar Date Of Hearing : 26/08/2022 Date Of Pronouncement : 21/10/2022

For Appellant: Mr. Nishit Gandhi, ARFor Respondent: Ms. Vranda Matkari, DR
Section 143(1)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2008-09 Dy. Commissioner of Income- M/s Pebble Bay Developers tax-13(1)(2), Pvt. Ltd., 2nd floor, Room No. 218, Vs. Raheja Chambers, Linking Aayakar Bhavan, M.K. Road, Road, Main Avenue Santacruz Mumbai-400020. (West), Mumbai-400054. PAN No. AACCG 1645 E Appellant Respondent Revenue by : Ms. Vranda Matkari, DR Assessee by : Mr. Nishit Gandhi, AR Date of Hearing : 26/08/2022 Date of pronouncement : 21/10/2022 ORDER PER OM PRAKASH KANT, AM This…

DELL INDIA PRIVATE LTD.,,BANGALORE vs. JCIT, BANGALORE

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

ITA 562/BANG/2015[2010-11]Status: DisposedITAT Bangalore18 Aug 2022AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, Senior AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.562/Bang/2015 Assessment year : 2010-11 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Divyashree Gardens, No.12/1, 12/2A, 13/1A, Challghatta Village, Varthur Hobli, Bangalore – 560 071. PAN : AABCD 8839L APPELLANT RESPONDENT IT(TP)A No.400/Bang/2015 Assessment year : 2010-11 The Joint Commissioner of Vs. M/s.Dell International Services Inco…

MADHYAM BUILDTECH P.LTD,NOIDA vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6400/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] ITA No.6400/Del./2017 Assessment Year: 2013-14 Madhyam Buildtech Pvt. Vs. DCIT, Ltd., Circle-16(1), C-20, Ground Floor, Sector- New Delhi 2, Noida PAN :AAGCM3594G (Appellant) (Respondent) Appellant by None Respondent by Ms. Rinku Singh, Sr.DR Date of hearing 01.03.2021 Date of pronouncement 11.03.2021 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against the order dated 18.08.2017 passed by the learned Commissioner of I…

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3994/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Dec 2020AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3993 & 3994/DEL/2019 Assessment Years: 2013-2014 & 2014-15 Param Dairy Ltd., ACIT, Central Circle-14, 11/5B, 2nd Floor, Param New Delhi. Tower, Pusa Road, Vs. New Delhi. TAN/PAN: AACCP8066C (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv., Shri Rohit Jain, Adv., Shri Deepesh Jain, CA and Shri Divyam Mittal, CA. Respondent by: Smt. Sushma Singh, CIT-DR Date of hearing: 04 09 2020 Date of pronouncement: 03 12 2020 O R D E R PER AMIT SHUKLA, JUDICI…

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3993/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Dec 2020AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3993 & 3994/DEL/2019 Assessment Years: 2013-2014 & 2014-15 Param Dairy Ltd., ACIT, Central Circle-14, 11/5B, 2nd Floor, Param New Delhi. Tower, Pusa Road, Vs. New Delhi. TAN/PAN: AACCP8066C (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv., Shri Rohit Jain, Adv., Shri Deepesh Jain, CA and Shri Divyam Mittal, CA. Respondent by: Smt. Sushma Singh, CIT-DR Date of hearing: 04 09 2020 Date of pronouncement: 03 12 2020 O R D E R PER AMIT SHUKLA, JUDICI…

OM FORGING & ENGINEERING PRIVATE LIMITED,KOLKATA vs. THE PR. CIT-1, KOLKATA, KOLKATA

In the result the appeals are allowed

ITA 509/KOL/2017[2010-11]Status: DisposedITAT Kolkata13 Dec 2017AY 2010-11

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Md.Usman, CIT(DR)
Section 143(2)Section 147Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM ] ITA Nos.509&510/Kol/2017 Assessment Years : 2010-11 & 2011-12 Om Foregoing & Engineering (P)Ltd. -versus- Pr. C.I.T.-1, Kolkata Kolkata (PAN:AAACO 3336 L) (Appellant) (Respondent) For the Appellant: Shri A.K.Tibrewal, FCA For the Respondent: Md.Usman, CIT(DR) Date of Hearing : 05.12.2017. Date of Pronouncement : 13.12.2017. ORDER PER N.V.VASUDEVAN, JM: These are appeals by the Assessee against two orders both dated 13.02.2016 of CIT(A)-1, Kolkata passed u/s 263 of the Income Tax Act, 1…

DCIT, NEW DELHI vs. M/S. NEWLIGHT MARKETING PVT. LTD., NEW DELHI

ITA 3402/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Apr 2017AY 2008-09

Bench: Smt Beena A Pillai & Shri Prashant Maharishidcit, Vs. Newlight Marketing Pvt. Ltd, Central Circle-17, New Delhi Rz, F-7, Dwarka Puri, Vijay Enclave, New Delhi Pan:Aaccn5421B (Appellant) (Respondent)

For Appellant: Sh. Bhupesh Kumar, Dingra, CAFor Respondent: MS Nirupama Kotru, CIT DR
Section 143Section 153ASection 69C

…at serial number 09 to 13 wherein on identical circumstances the addition has been deleted. It was further submitted that the issue is squarely covered in favour of the assessee by the decision of the Hon’ble Delhi High Court in case of an Radhika Creations [10 Taxmann.com 138 (Delhi)]. He further submitted that that name of the assessee has already been stuck off by the…

MR. MANOJ CHANDRA JAIN,NEW DELHI vs. ITO, NEW DELHI

In the result, the Appeal filed by the Assessee stand allowed

ITA 6979/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Ms. Megha Mittal, CAFor Respondent: Sh. FR Meena, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 6979/DEL/2014 (AY. 2010-11) SH. MANOJ CHANDRA JAIN, ITO, WARD 37(1), E-146, 1ST FLOOR, AMAR COLONY, VS. NEW DELHI LAJPAT NAGAR-IV, NEW DELHI (PAN: AEKPJ4865Q) (APPELLANT) (RESPONDENT) Assessee by : Ms. Megha Mittal, CA Department by : Sh. FR Meena, Sr. DR Date of Hearing : 22-08-2016 Date of Order : 30-08-2016 ORDER PER H.S. SIDHU, JM Assessee has filed the Appeal against the Order dated 21.10.2014 passed by the Ld. Commissioner of Income Tax (Appeals)—XXVIII, New Delhi pertaining to a…