CIT v. Sam Global Securities

336 ITR 112High Court2011#1300 most cited

What is CIT v. Sam Global Securities authority for?

Additional grounds of appeal that raise purely legal issues and do not require further fact-finding can be admitted for adjudication, even if not raised before the lower authorities, as they go to the root of the matter.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Sam Global Securities · additional grounds · legal issue · root of the matter · admission of appeal · Assessing Officer jurisdiction

Sections most often in play

Section 153ASection 132Section 68Section 132ASection 144Section 148Section 153DSection 139

Issues it is cited on

section 115whsection 5(8)section 115wfsection 115wdsection 115wesection 124(3)closely held companysection 124section 120accumulated profitsrelated party transactionpanchnama

Judgments citing CIT v. Sam Global Securities

ACIT, Central Circle, Ghaziabad vs. Panna Lal & Co., Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 18/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Nov 2023AY 2016-17

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2908, 2909, 2910, 2911, 2912 & 2913/Del/2022 AYs: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Panna Lal & Co. Vs. DCIT, 2, Loha Mandi, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) ITA Nos. 19, 18, 20 & 21/Del/2023 AYs: 2014-15, 2016-17, 2017-18 & 2018-19 ACIT, Central Circle, Vs. Panna Lal & Co. Ghaziabad. 2, Loha Mandi, Ghaziabad, Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) Assessee…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2913/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Nov 2023AY 2018-19

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2908, 2909, 2910, 2911, 2912 & 2913/Del/2022 AYs: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Panna Lal & Co. Vs. DCIT, 2, Loha Mandi, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) ITA Nos. 19, 18, 20 & 21/Del/2023 AYs: 2014-15, 2016-17, 2017-18 & 2018-19 ACIT, Central Circle, Vs. Panna Lal & Co. Ghaziabad. 2, Loha Mandi, Ghaziabad, Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) Assessee…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2912/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Nov 2023AY 2017-18

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2908, 2909, 2910, 2911, 2912 & 2913/Del/2022 AYs: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Panna Lal & Co. Vs. DCIT, 2, Loha Mandi, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) ITA Nos. 19, 18, 20 & 21/Del/2023 AYs: 2014-15, 2016-17, 2017-18 & 2018-19 ACIT, Central Circle, Vs. Panna Lal & Co. Ghaziabad. 2, Loha Mandi, Ghaziabad, Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) Assessee…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2911/DEL/2022[2016-17]Status: DisposedITAT Delhi23 Nov 2023AY 2016-17

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2908, 2909, 2910, 2911, 2912 & 2913/Del/2022 AYs: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Panna Lal & Co. Vs. DCIT, 2, Loha Mandi, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) ITA Nos. 19, 18, 20 & 21/Del/2023 AYs: 2014-15, 2016-17, 2017-18 & 2018-19 ACIT, Central Circle, Vs. Panna Lal & Co. Ghaziabad. 2, Loha Mandi, Ghaziabad, Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) Assessee…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2910/DEL/2022[2015-16]Status: DisposedITAT Delhi23 Nov 2023AY 2015-16

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2908, 2909, 2910, 2911, 2912 & 2913/Del/2022 AYs: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Panna Lal & Co. Vs. DCIT, 2, Loha Mandi, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) ITA Nos. 19, 18, 20 & 21/Del/2023 AYs: 2014-15, 2016-17, 2017-18 & 2018-19 ACIT, Central Circle, Vs. Panna Lal & Co. Ghaziabad. 2, Loha Mandi, Ghaziabad, Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) Assessee…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2909/DEL/2022[2014-15]Status: DisposedITAT Delhi23 Nov 2023AY 2014-15

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2908, 2909, 2910, 2911, 2912 & 2913/Del/2022 AYs: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Panna Lal & Co. Vs. DCIT, 2, Loha Mandi, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) ITA Nos. 19, 18, 20 & 21/Del/2023 AYs: 2014-15, 2016-17, 2017-18 & 2018-19 ACIT, Central Circle, Vs. Panna Lal & Co. Ghaziabad. 2, Loha Mandi, Ghaziabad, Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) Assessee…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2908/DEL/2022[2013-14]Status: DisposedITAT Delhi23 Nov 2023AY 2013-14

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2908, 2909, 2910, 2911, 2912 & 2913/Del/2022 AYs: 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Panna Lal & Co. Vs. DCIT, 2, Loha Mandi, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) ITA Nos. 19, 18, 20 & 21/Del/2023 AYs: 2014-15, 2016-17, 2017-18 & 2018-19 ACIT, Central Circle, Vs. Panna Lal & Co. Ghaziabad. 2, Loha Mandi, Ghaziabad, Uttar Pradesh 201002 PAN AACFP8036F (Appellant) (Respondent) Assessee…

Jammat-E-Islami Hind, New Delhi vs. CIT(Exemption), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1289/DEL/2023[-]Status: DisposedITAT Delhi20 Nov 2023

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: Na Jammat-E-Islami Hind, Vs Cit (Exemptions), D-321, Dawat Nagar, New Delhi. Abul Fazal Enclave, Jamia Nagar, New Delhi – 110 025. Pan: Aaatj3324L (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By : Shri Waseem Arshad, Cit, Dr Date Of Hearing : 09.11.2023 Date Of Pronouncement : 20.11.2023

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Shri Waseem Arshad, CIT, DR
Section 12ASection 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: NA Jammat-E-Islami Hind, Vs CIT (Exemptions), D-321, Dawat Nagar, New Delhi. Abul Fazal Enclave, Jamia Nagar, New Delhi – 110 025. PAN: AAATJ3324L (Applicant) (Respondent) Assessee by : Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by : Shri Waseem Arshad, CIT, DR Date of Hearing : 09.11.2023 Date of Pronouncement : 20.11.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the Assessee against the order dated 31.03.2023…

DCIT, CC- 1, Faridabad vs. Sadjyoti Traders Pvt. Ltd., New Delhi

In the result, appeal of the Revenue stands dismissed and the cross-objection

ITA 3854/DEL/2017[2006-07]Status: DisposedITAT Delhi18 Oct 2023AY 2006-07

Bench: Shri Kul Bharat & Shri M. Balaganeshasstt. Yr: 2006-07

Section 143(3)Section 153CSection 68

…1 ITA no. 3854/Del/2017 & CO no. 31/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Asstt. Yr: 2006-07 DCIT, Central Circle-1, Vs M/s sadjyoti Traders Pvt. Ltd., Faridabad. 5, Village Tajpur, Badarpur, New Delhi. PAN- AAICS7343F APPELLANT RESPONDENT C.O. No. 31/Del/2021 ( In ITA No. 3854/DEL/2017) Asstt. Yr: 2006-07 M/s sadjyoti Traders Pvt. Ltd., Vs DCIT, Central Circle-1, 5, Village Tajpur, Badarpur, Faridabad. New Delhi. PAN- AAICS7343F Cross objector RESPONDENT Assessee represented by Dr. Rakesh G…

Magna Automations Limited, New Delhi vs. DCIT Circle 16(1), New Delhi

Appeal is allowed for statistical purpose

ITA 1109/DEL/2023[2019-20]Status: DisposedITAT Delhi13 Oct 2023AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaa.Y. 2019-20

Section 143(1)Section 143(3)Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER A.Y. 2019-20 M/s Magna Automations Limited, Vs DCIT, Circle-16(1), B-9, Ground Floor, D/S Quarters, New Delhi. West Patel Nagar, New Delhi-110048 PAN- AAACM0255E APPELLANT RESPONDENT Assessee represented by Sh. Yudhister Mehani, CA Department represented by Sh. Alok Bhura, Sr. DR Date of hearing 10.10.2023 13.10.2023 Date of pronouncement O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 16.02.2023, for the assessmen…

Jatinder Pal Singh, New Delhi vs. DCIT, Central Circle- 18, New Delhi

In the result, this appeal of the assessee is allowed for statistical

ITA 1670/DEL/2018[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12
For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1670/Del./2018 (ASSESSMENT YEAR : 2011-12) Jatinder Pal Singh, vs. DCIT, C/o D-6/13, Vasant Vihar, Central Circle 18, New Delhi – 110 057. New Delhi. (PAN : ALPPS9874G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Shri Waseem Arshad, CIT DR Date of Hearing : 19.06.2023 Date of Order : 22.06.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the or…

Comnr.of Income Tax vs. Sikhya O Anusandhan

ITA/117/2011HC Orissa03 Jan 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 153A

…of the Respondent-Assessee. 9. Aggrieved by the aforesaid order of the ITAT, the Assessee came before this Court in appeal which came to be decided by a Division Bench of this Court in Siksha “O” Anusandhan v. Commissioner of Income Tax, Orissa (2011) 336 ITR 112. This Court noted that from the order of the ITAT it was not clear whether the Revenue had produced the relevant search records and whether the ITAT had been able to verify therefrom whether in fact there was search warrant. It was held by this Court that the matter should not have been remitted by the ITAT to the CIT(A) for adjudication of…

Sanjeev Kumar Khatri, New Delhi vs. ITO, Ward- II(3), Faridabad

Appeals are allowed for statistical purposes

ITA 445/DEL/2019[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

Sh. Sanjeev Kumar Khatri, New Delhi vs. ITO, Faridabad

Appeals are allowed for statistical purposes

ITA 3283/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

Sh. Sanjeev Kumar Khatri, New Delhi vs. ITO, Faridabad

Appeals are allowed for statistical purposes

ITA 3282/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Jun 2022AY 2007-08

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 10ASection 153ASection 153BSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Balaji Bullion & Commodities The Dy. Commissioner of (India) Private Limited Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AADCBO236F Balaji Universal Tradelinks P. The Dy. Commissioner of Ltd. Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AABCL0236H Assessee by : Shri N.M. Porwal, Adv Revenue by : Shri Dr. Mahesh Ak…

M/S. Benchmark Infotech (P) Ltd., Gurgaon vs. ACIT, Faridabad

In the result, appeal of the assessee is partly allowed

ITA 3067/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Nov 2021AY 2012-13

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

For Appellant: Dr. Rakesh Gupta, And Shri Deepesh Garg, AdvocatesFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 132(1)Section 132(1)(A)Section 153ASection 2Section 271Section 271A

…echnical Education Society [2017] 397 ITR 344 (SC). 2. NTPC Ltd., vs., CIT [1998] 229 ITR 383 (SC). 3. VMT Spinning Co. Ltd., vs., CIT & Anr., [2016] 389 ITR 326 (P&H). 4. CIT vs., Sam Global Securities [2014] 360 ITR 682 (Del.). 5. Siksha vs., CIT [2011] 336 ITR 112 (Orissa). 6. Inventors Industrial Corporation Ltd., vs., CIT [1992] 194 ITR 548 (Bom.). 8 ITA No.3067/Del/2016 M/s. Benchmark Infotech (P) Ltd., Gurgaon. 4.2. The Ld. D.R. on the other hand objected to the admission of the additional grounds. 4.3. After hearing both the sides and considering that the additional grounds are purely legal in nat…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 419/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita No.419/Del/2017 "नधा"रण वष" / Assessment Year 2012-13 Smt. Sneh Lata Sawhney, 6, Link Road, Jangpura Extension, New Delhi-110024. ..........अपीलाथ"/Appellant Pan-Aqkps8457P Vs The Dcit, Central Circle-7, …………. ""यथ" / Respondent New Delhi.

For Appellant: Dr.Rakesh Gupta, AdvFor Respondent: Sh. H.K.Chowdhary, CIT DR
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “जी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं. / ITA No.419/Del/2017 "नधा"रण वष" / Assessment Year 2012-13 Smt. Sneh Lata Sawhney, 6, Link Road, Jangpura Extension, New Delhi-110024. ..........अपीलाथ"/Appellant PAN-AQKPS8457P vs The DCIT, Central Circle-7, …………. ""यथ" / Respondent New Delhi. अपीलाथ" क" ओर से / Appellant by : Dr.Rakesh Gupta, Adv. ""यथ" क" ओर से / Respondent by : Sh. H.K.Chowdhary, CIT DR स…

DCIT, New Delhi vs. M/S. Asahi India Glass Limited, New Delhi

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

ITA 2183/DEL/2014[2007-08]Status: DisposedITAT Delhi26 Feb 2018AY 2007-08

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2007-08 Asahi India Glass Limited, Dcit, Circle- 2(1), 38, Okhla Industrial Area, New Delhi. Vs. Phase- Iii, New Delhi.

For Appellant: Shri Sandip Sapra, AdvFor Respondent: Shri Kumar Parnav, Sr.DR
Section 10(34)Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2007-08 Asahi India Glass Limited, DCIT, Circle- 2(1), 38, Okhla Industrial Area, New Delhi. Vs. Phase- III, New Delhi. PAN : AADCA7706R (Appellant) (Respondent) Assessment Year : 2007-08 DCIT, Circle- 2(1), Asahi India Glass Limited, New Delhi. 12, Basant Lok, Vasant Vihar, Vs. New Delhi. PAN : AADCA7706R (Appellant) (Respondent) Assessee by : Shri Sandip Sapra, Adv. Department by : Shri Kumar Parnav, Sr.DR Date of hearing : 06-12-2017 Date…

M/S. Asahi India Glass Limited, New Delhi vs. DCIT, New Delhi

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

ITA 1637/DEL/2014[2007-08]Status: DisposedITAT Delhi26 Feb 2018AY 2007-08

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2007-08 Asahi India Glass Limited, Dcit, Circle- 2(1), 38, Okhla Industrial Area, New Delhi. Vs. Phase- Iii, New Delhi.

For Appellant: Shri Sandip Sapra, AdvFor Respondent: Shri Kumar Parnav, Sr.DR
Section 10(34)Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2007-08 Asahi India Glass Limited, DCIT, Circle- 2(1), 38, Okhla Industrial Area, New Delhi. Vs. Phase- III, New Delhi. PAN : AADCA7706R (Appellant) (Respondent) Assessment Year : 2007-08 DCIT, Circle- 2(1), Asahi India Glass Limited, New Delhi. 12, Basant Lok, Vasant Vihar, Vs. New Delhi. PAN : AADCA7706R (Appellant) (Respondent) Assessee by : Shri Sandip Sapra, Adv. Department by : Shri Kumar Parnav, Sr.DR Date of hearing : 06-12-2017 Date…