CIT v. Raj Kumar Arora

52 Taxmann.com 172High Court2014#337 most cited

What is CIT v. Raj Kumar Arora authority for?

In search assessments conducted under Section 153A, additions can be made to the returned income for unabated assessment years even in the absence of incriminating material found during the search operation. This ruling was in favor of the revenue.

253

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Raj Kumar Arora · Raj Kumar Arora · Section 153A · search assessment · incriminating material · additions without incriminating material · unabated assessment · Section 132 · scope of assessment 153A · search and seizure assessment

Also reported as

367 ITR 517

Sections most often in play

Section 153ASection 132Section 143(3)Section 143(2)Section 148Section 1961Section 132(4)Section 147

Issues it is cited on

abatement of assessmentsection 153a(1)(a)section 153a(1)(b)section 144basection 142(2a)shell companyblock periodsection 153bsection 153a(1)section 132asection 271dsection 132(1)

Judgments citing CIT v. Raj Kumar Arora

Shri Surya Kant Jaipuria, New Delhi vs. ACIT, New Delhi

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

ITA 2586/DEL/2016[2007-08]Status: DisposedITAT Delhi01 Jul 2019AY 2007-08

Bench: Sh. R. K. Panda & Sh. Kuldip Singhita No. 2586/Del/2016 : Asstt. Year: 2007-08 Sh. Surya Kant Jaipuria, Vs Asstt. Commissioner Of Income S-25, Green Park Main Market, Tax, Central Circle-7, New Delhi-110016 New Delhi (Appellant) (Respondent) Pan No. Aaipj6008K Assessee By : Sh. P. C. Yadav, Adv. Revenue By : Smt. Pramita M. Biswas, Cit Dr Date Of Hearing :01.04.2019 Date Of Pronouncement : 01.07.2019 Order Per R. K. Panda:

For Appellant: Sh. P. C. Yadav, AdvFor Respondent: Smt. Pramita M. Biswas, CIT DR
Section 132Section 153A

…issue has considered the decision of Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawala reported in 380 ITR 573 and various other decisions. Referring to the decisions of Hon’ble Allahabad High Court in the case of CIT Vs Raj Kumar Arora reported in 367 ITR 517 and in the case of CIT Vs Kesarwani Zarda Bhandar Sahson Alld. vide ITA No. 270 of 2014, he submitted that the Hon’ble Allahabad High Court in the above decision has held that the Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3944/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 132ASection 153ASection 41(1)Section 68

…or Tiles [2016] 240 Taxman 168 (Ker.) (para 5) • CIT v. Promy Kuriakose [2016] 386 ITR 597 (Ker.) (para 5). The Ld. DR also relied upon the following decisions: 1. Dr. A. V. Sreekumar Vs CIT T20181 90 taxmann.com 355 (Kerala) 2. CIT Vs Raj Kumar Arora [2014] 367 ITR 517 (Allahabad) 3. CIT Vs Kesarwani Zarda Bhandar Sahson Alld. TITA No. 270 of 20141 (Allahabad) 11. We have heard both the parties and perused all the material available on record. As regards Rule 27 application filed by the assessee, Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided ag…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3943/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Jun 2019AY 2008-09

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 132ASection 153ASection 41(1)Section 68

…or Tiles [2016] 240 Taxman 168 (Ker.) (para 5) • CIT v. Promy Kuriakose [2016] 386 ITR 597 (Ker.) (para 5). The Ld. DR also relied upon the following decisions: 1. Dr. A. V. Sreekumar Vs CIT T20181 90 taxmann.com 355 (Kerala) 2. CIT Vs Raj Kumar Arora [2014] 367 ITR 517 (Allahabad) 3. CIT Vs Kesarwani Zarda Bhandar Sahson Alld. TITA No. 270 of 20141 (Allahabad) 11. We have heard both the parties and perused all the material available on record. As regards Rule 27 application filed by the assessee, Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided ag…

The ACIT (Central)-1, Indore vs. M/S. M.C.S. Trading Com. Pvt. Ltd., Indore

In the result the appeals of the revenue for Assessment Year

ITA 353/IND/2017[2012-13]Status: DisposedITAT Indore09 Apr 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 143(3)Section 153A

…High Court has considered the cases of Canara Housing Development Co. vs. DCIT; Madugula vs. DCIT; CIT vs. Chetandas Laxmandas and CIT vs. Anil Kumar Bhatia (supra). The only decision of the Hon'ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora; 367 ITR 517 relied on by the learned DR was not considered by Hon'ble Delhi High Court while deciding the issue in 9 MCS Trading Company Pvt Ltd IT(SS) No.141,C.O.No.38/Ind/2016 & ITANo.353/Ind/2017 the case of Kabul Chawla. The Hon'ble Allahabad High Court has reversed the order of the Tribunal and remanded the issue to the Tribunal to consider the appeal…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…Pvt. Ltd. - ITA No. 266 of 2013 CIT vs. M/s. Sree Lalitha Constructions - ITA No. 368 of 2014 CIT vs. Lancy Constructions 66 taxmann.com 264 E.N. Gopakumar vs. CIT 75 taxmann.com 215 CIT vs. St. Franscis Clay Decor Tiles 385 ITR 624 CIT vs. Raj Kumar Arora 367 ITR 517 CIT vs. Kesarwani Zarda Bhandar Sahson - ITA No. 270 of 2014 Canara Housing Development Co. vs. DCIT 49 taxmann.com 98 Dayawanti vs. CIT 390 ITR 496 CIT vs. Anil Kumar Bhatia 352 ITR 493 1.8 In view of the fact that majority of the High Courts have taken a view favouring the assessee on the issue under consideration, that view is required to b…

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…Pvt. Ltd. - ITA No. 266 of 2013 CIT vs. M/s. Sree Lalitha Constructions - ITA No. 368 of 2014 CIT vs. Lancy Constructions 66 taxmann.com 264 E.N. Gopakumar vs. CIT 75 taxmann.com 215 CIT vs. St. Franscis Clay Decor Tiles 385 ITR 624 CIT vs. Raj Kumar Arora 367 ITR 517 CIT vs. Kesarwani Zarda Bhandar Sahson - ITA No. 270 of 2014 Canara Housing Development Co. vs. DCIT 49 taxmann.com 98 Dayawanti vs. CIT 390 ITR 496 CIT vs. Anil Kumar Bhatia 352 ITR 493 1.8 In view of the fact that majority of the High Courts have taken a view favouring the assessee on the issue under consideration, that view is required to b…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2993/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Dec 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…ing material found during the course of search, no addition can be made u/s 153A/143(3) in case of a completed assessment is concerned, the ld. AR, referring to the decision of the Hon'ble Allahabad High Court in the case of CIT vs. Raj KumarArora reported in 367 ITR 517, submitted that the Hon'ble Allahabad High Court in the said decision has held that the Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during the course of search operation, but also with regard to material available at the time of original assessment. Similar view has been taken by the Hon'ble…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2992/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Dec 2018AY 2006-07

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…ing material found during the course of search, no addition can be made u/s 153A/143(3) in case of a completed assessment is concerned, the ld. AR, referring to the decision of the Hon'ble Allahabad High Court in the case of CIT vs. Raj KumarArora reported in 367 ITR 517, submitted that the Hon'ble Allahabad High Court in the said decision has held that the Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during the course of search operation, but also with regard to material available at the time of original assessment. Similar view has been taken by the Hon'ble…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2991/DEL/2015[2005-06]Status: DisposedITAT Delhi10 Dec 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…ing material found during the course of search, no addition can be made u/s 153A/143(3) in case of a completed assessment is concerned, the ld. AR, referring to the decision of the Hon'ble Allahabad High Court in the case of CIT vs. Raj KumarArora reported in 367 ITR 517, submitted that the Hon'ble Allahabad High Court in the said decision has held that the Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during the course of search operation, but also with regard to material available at the time of original assessment. Similar view has been taken by the Hon'ble…

Basukinath Roadways Pvt. Ltd., Sundargarh vs. Principal CIT(Central), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 204/CTK/2018[2009-10]Status: DisposedITAT Cuttack03 Dec 2018AY 2009-10
For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri S.M.Keshkamat, CITDR
Section 132Section 143(3)Section 153ASection 263Section 37(1)

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM Basukinath Roadways Pvt. Ltd., Vs. Pr. CIT(Central), Om Niwas, Barsuan-770041 Direct Tax Building, Dist-Sundergarh(Odisha) M.V.P. Colony, Visakhapatnam-830017 "थायी लेखा सं./जीआइआर सं./PAN/TAN No. : AAECB 4165 B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri P.K.Mishra, AR राज"व क" ओर से /Revenue by : Shri S.M.Keshkamat, CITDR सुनवाई क" तार"ख / Date of Hearing : 15/11/2018 घोषणा क" तार"ख/Date of Pronouncement 05/12/2018 आदेश / O…

M/S. Sherawali Yarns Pvt. Ltd., New Delhi vs. ACIT, Meerut

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

ITA 2996/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Nov 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2005-06 Sherawali Yarns Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aaics3421L (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 11Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2005-06. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Trading & Investment In Shares. It Filed Its Return Of Income On 19Th September, 2005 Declaring Loss Of Rs.320/-. The Case Was Selected For Scrutiny & In Response To Notice U/S 143(2) Dated 20Th September, 2006 & Notice U/S 142(1) Dated 3Rd August, 2007, The Counsel Of The Assessee Appeared Before The Assessing Officer

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…g material found during the course of search, no addition can be made u/s 153A/143(3) in case of a completed assessment is concerned, the ld. AR, referring to the decision of the Hon'ble Allahabad High Court in the case of CIT vs. Raj KumarArora reported in 367 ITR 517, submitted that the Hon'ble Allahabad High Court in the said decision has held that the Assessing Officer has power to reassessee returns of assessee not only for undisclosed income found during the course of search operation, but also with regard to material available at the time of original assessment. Similar view has been taken by the Hon'b…

M/S. Roseberry Mercantile Pvt. Ltd., New Delhi vs. ACIT, Meerut

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

ITA 2995/DEL/2015[2008-09]Status: DisposedITAT Delhi30 Nov 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2008-09 Roseberry Mercantile Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aabcr3485J (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 10Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2008-09. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company & Derives Income From Interest On Loans & Advances Granted By It As An Nbfc & Profit On Sale Of Mutual Funds. The Return Of Income Was Filed On 6Th November, 2008 Declaring Total Income Of Rs. Nil. The Return Was Processed U/S 143(1) On 8Th July, 2009. Subsequently, The Case Was Reopened U/S 147 After Duly Recording The Reasons In Writing. In Response To Notice U/S 148 Of The It Act Dated 23Rd October, 2009, The Assessee Submitted To Treat The Original Return As Return Filed In Compliance To Notice U/S 148 Of The It Act, 1961. Subsequently, The Assessing Officer Completed The Assessment U/S 147/143(3) On 31St December, 2009 Determining The Total Income At Rs.73,510/- Wherein He Made Certain Additions By Disallowing Stt Debited To P&L Account, Income-Tax Debited, Disallowance U/S 14A & Preliminary Expenses.

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 14ASection 153ASection 68

…g material found during the course of search, no addition can be made u/s 153A/143(3) in case of a completed assessment is concerned, the ld. DR, referring to the decision of the Hon'ble Allahabad High Court in the case of CIT vs. Raj KumarArora reported in 367 ITR 517, submitted that the Hon'ble Allahabad High Court in the said decision has held that the Assessing Officer has power to reassessee returns of assessee not only for undisclosed income found during the course of search operation, but also with regard to material available at the time of original assessment. Similar view has been taken by the Hon'bl…

DCIT, New Delhi vs. M/S Sharp Menthol India Ltd., Delhi

Appeal is partly allowed for statistical purpose

ITA 3642/DEL/2008[2003-04]Status: DisposedITAT Delhi29 Nov 2018AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3624/DEL/2008[2004-05]Status: DisposedITAT Delhi29 Nov 2018AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3623/DEL/2008[2002-03]Status: DisposedITAT Delhi29 Nov 2018AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

ACIT, New Delhi vs. M/S. Moolchand Steels Pvt. Ltd., Uttar Pradesh

In the result, the appeal filed by the department stands

ITA 2544/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Oct 2018AY 2006-07

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Asstt. Commissioner Of Income Tax, Vs M/S Moolchand Steels Pvt. Ltd., Central Circle-04, R/O Village Rehri, New Delhi. P.O. Chhutmalpur, Distt. Saharanpur, U.P. (Pan: Aaacm9286H) (Appellant) (Respondent) Appellant By : Shri S.S. Rana, C.I.T. Dr Respondent By : Shri Salil Agarwal, Advocate Shri Shailesh Gupta, Ca Date Of Hearing: 17.07.2018 Date Of Pronouncement : 10.10.2018

For Appellant: Shri S.S. Rana, C.I.T. DRFor Respondent: Shri Salil Agarwal, Advocate
Section 131Section 132Section 133(6)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Asstt. Commissioner of Income Tax, vs M/s Moolchand Steels Pvt. Ltd., Central Circle-04, R/o Village Rehri, New Delhi. P.O. Chhutmalpur, Distt. Saharanpur, U.P. (PAN: AAACM9286H) (Appellant) (Respondent) Appellant by : Shri S.S. Rana, C.I.T. DR Respondent by : Shri Salil Agarwal, Advocate Shri Shailesh Gupta, CA Date of hearing: 17.07.2018 Date of pronouncement : 10.10.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal is…

DCIT, CC-II, Chandigarh vs. M/S Chandigarh Developers Pvt. Ltd., Chandigarh

In the result, the appeal of the Revenue is

ITA 994/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh24 Sept 2018AY 2010-11

Bench: Ms.Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Chandigarh Developers Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcc6359G (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS.DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s Chandigarh Developers Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCC6359G (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA Date of hearing : 09.08.2018 Date of Pronouncement : 24.09.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been filed by the Revenue against the order of Commissioner of Income Tax(Appeals)- 3, Gurgaon [hereina…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A Nos.: - 4630, 4631, 4632, 4633, 4634, 4635/Del/2014 A.Y.s: 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 ACIT Meroform India Pvt. Ltd. Central Circle-8 A-37, Sector 80, Phase II Vs. New Delhi. Noida PAN AACCM5189P (Appellant) (Respondent) ITA. No. 4494/Del/2014 Assessment Year 2011-12 Meroform India Pvt. Ltd. Vs. DCIT A-37, Sector 80, Phase II Central Circle 8 Noida New Delhi. Uttar Pradesh 201305 PAN AACCM5189P (Appellant) (Respondent) Department by: Smt. S…