CIT v. Sant Lal (2020) 423 ITR 1, Pr. CIT v. Manoj Hora

396 ITR 644Reported decision2017#1458 most cited

What is CIT v. Sant Lal (2020) 423 ITR 1, Pr. CIT v. Manoj Hora authority for?

Additions to income based solely on a third party's statement are invalid, particularly when the assessee is not given an opportunity to cross-examine that third party.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Sant Lal · CIT v. Radico Khaitan Ltd · additions based on third party statement · cross examination · section 153C · section 132(4) · retracted statement · reassessment · search and seizure

Sections most often in play

Section 127Section 132(4)Section 132(4A)Section 143(2)Section 143(3)Section 153ASection 153CSection 2(24)(x)

Issues it is cited on

section 36(i)(va)true and full disclosuresection 153(a)retraction of statementcorporate guaranteestatement under section 132(4)retracted statementwritten down valueput to usesection 132(4a)section 34section 2(24)(x)

Judgments citing CIT v. Sant Lal (2020) 423 ITR 1, Pr. CIT v. Manoj Hora

DCIT, New Delhi vs. M/S Narang Distillery Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2827/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

DCIT, New Delhi vs. M/S National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2807/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

DCIT, New Delhi vs. M/S National Industrial Cooperation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 2806/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2578/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2577/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

The Principal Officer, Lords Distillery Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2576/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2227/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

Kesar Enterprises Ltd., Mumbai vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2226/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2073/DEL/2010[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2072/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

M/S. Narang Distillery Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 2071/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

DCIT, New Delhi vs. M/S Modi Industries Ltd, Modinagar

In the result, the appeals of the assessee are allowed

ITA 2054/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

National Industrial Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1871/DEL/2010[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

M/S. Sir Shadi Lal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1864/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

National Industrial Corporation Ltd, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1658/DEL/2010[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

DCIT, New Delhi vs. M/S. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1044/DEL/2010[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

DCIT, New Delhi vs. M/S. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1043/DEL/2010[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…

DCIT, New Delhi vs. M/S. National Industrial Corporation Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1042/DEL/2010[2000-01]Status: DisposedITAT Delhi14 Dec 2018AY 2000-01

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment year: 2003-04 Assessment year: 2004-05 Assessment year: 2005-06 Lords Distillery Limited, Vs DCIT, 18, Community Centre, Central Circle 19 New Friends Colony, New Delhi. New Delhi. (PAN: AAACL5636A) Appellant Respondent Assessee by: Shri C.S. Agarwal, Senior Advocate Department by: Shri S.S. Rana, CIT DR Assessment year: 2000-01 Assessment year: 2001-02 Assessment year: 2002-03 DCIT, Vs Sir Shadi Lal Enterprises Ltd., Central Circle 19, 4-A, Hansa…