CIT v. Shetty’s Pharmaceuticals & Biologicals Ltd.

57 Taxmann.com 282High Court2015#2801 most cited

What is CIT v. Shetty’s Pharmaceuticals & Biologicals Ltd. authority for?

Recording satisfaction by the Assessing Officer who conducted a search is a mandatory pre-condition for invoking jurisdiction under Section 153C against a person other than the searched person. In the absence of such a recorded satisfaction, any assessment made under Section 153C is invalid and deserves to be quashed.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also referred to as

CIT v. Shetty’s Pharmaceuticals & Biologicals Ltd. · Shetty’s Pharmaceuticals · Section 153C · recording satisfaction · jurisdiction under Section 153C · pre-condition for Section 153C · validity of assessment · assessment of third party · person other than searched person · seized material

Judgments citing CIT v. Shetty’s Pharmaceuticals & Biologicals Ltd.

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD vs. GEHNA PROJECTS LIMITED , HYDERABAD

The appeal of the assessee is ALLOWED”

ITA 498/HYD/2020[2009-10]Status: DisposedITAT Hyderabad21 Mar 2022AY 2009-10

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P.Murali Mohan Rao,CAFor Respondent: Sri K. Madhusudan, CIT(DR)
Section 143(3)Section 153CSection 154

…ITA Nos 497 an 498 of 2020 Gehna Projects P Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.497 & 498/Hyd/2020 Assessment Years: 2008-09 & 2009-10 A.C.I.T Vs. Gehna Projects (P) Ltd Central Circle 3(1) Hyderabad Hyderabad PAN:AACCG6213G A (Appellant) (Respondent) Assessee by: Sri P.Murali Mohan Rao,CA Revenue by: Sri K. Madhusudan, CIT(DR) Date of hearing: 10/01/2022 Date of pronouncement: 21/03/2022 ORDER Per S. S. Godara, J.M. These two Revenue’s…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD vs. GEHNA PROJECTS PRIVATE LIMITED , HYDERABAD

The appeal of the assessee is ALLOWED”

ITA 497/HYD/2020[2008-09]Status: DisposedITAT Hyderabad21 Mar 2022AY 2008-09

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri P.Murali Mohan Rao,CAFor Respondent: Sri K. Madhusudan, CIT(DR)
Section 143(3)Section 153CSection 154

…ITA Nos 497 an 498 of 2020 Gehna Projects P Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.497 & 498/Hyd/2020 Assessment Years: 2008-09 & 2009-10 A.C.I.T Vs. Gehna Projects (P) Ltd Central Circle 3(1) Hyderabad Hyderabad PAN:AACCG6213G A (Appellant) (Respondent) Assessee by: Sri P.Murali Mohan Rao,CA Revenue by: Sri K. Madhusudan, CIT(DR) Date of hearing: 10/01/2022 Date of pronouncement: 21/03/2022 ORDER Per S. S. Godara, J.M. These two Revenue’s…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. NAVARATNA ESTATES,, VISAKHAPATNAM

ITA 242/VIZ/2020[2017-18]Status: DisposedITAT Visakhapatnam08 Sept 2021AY 2017-18

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.241 & 242/Viz/2020 (निर्धारण वर्ा/Assessment Year:2015-16 & 2017-18) Asst.Commissioner Of Income Tax Vs. M/S Navaratna Estates Central Circle-1 3Rd Floor, Cvsv Raghu Chambers Visakhapatnam D.No.10-1-29, Sampath Vinayaka Temple Road Asilmetta Visakhapatnam [Pan : Aajfn5785A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.20 & 21/Viz/2021 (Arising Out Of I.T.A.No.241 & 242/Viz/2020) (निर्धारण वर्ा/Assessment Year:2015-16 & 2017-18) M/S Navaratna Estates Vs. Asst.Commissioner Of 3Rd Floor, Cvsv Raghu Chambers Income Tax D.No.10-1-29 Central Circle-1 Sampath Vinayaka Temple Road Visakhapatnam Asilmetta Visakhapatnam [Pan : Aajfn5785A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 153ASection 153C

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.241 & 242/Viz/2020 (निर्धारण वर्ा/Assessment Year:2015-16 & 2017-18) Asst.Commissioner of Income Tax Vs. M/s Navaratna Estates Central Circle-1 3rd Floor, CVSV Raghu Chambers Visakhapatnam D.No.10-1-29, Sampath Vinayaka Temple Road Asilmetta Visakhapatnam [PAN : AAJFN5785A] (अपीलार्थी/ Appellant…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. NAVARATNA ESTATES, , VISAKHAPATNAM

ITA 241/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam08 Sept 2021AY 2015-16

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.241 & 242/Viz/2020 (निर्धारण वर्ा/Assessment Year:2015-16 & 2017-18) Asst.Commissioner Of Income Tax Vs. M/S Navaratna Estates Central Circle-1 3Rd Floor, Cvsv Raghu Chambers Visakhapatnam D.No.10-1-29, Sampath Vinayaka Temple Road Asilmetta Visakhapatnam [Pan : Aajfn5785A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.20 & 21/Viz/2021 (Arising Out Of I.T.A.No.241 & 242/Viz/2020) (निर्धारण वर्ा/Assessment Year:2015-16 & 2017-18) M/S Navaratna Estates Vs. Asst.Commissioner Of 3Rd Floor, Cvsv Raghu Chambers Income Tax D.No.10-1-29 Central Circle-1 Sampath Vinayaka Temple Road Visakhapatnam Asilmetta Visakhapatnam [Pan : Aajfn5785A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)
Section 153ASection 153C

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.241 & 242/Viz/2020 (निर्धारण वर्ा/Assessment Year:2015-16 & 2017-18) Asst.Commissioner of Income Tax Vs. M/s Navaratna Estates Central Circle-1 3rd Floor, CVSV Raghu Chambers Visakhapatnam D.No.10-1-29, Sampath Vinayaka Temple Road Asilmetta Visakhapatnam [PAN : AAJFN5785A] (अपीलार्थी/ Appellant…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1872/HYD/2013[2003-04]Status: DisposedITAT Hyderabad25 Oct 2019AY 2003-04

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1871/HYD/2013[2002-03]Status: DisposedITAT Hyderabad25 Oct 2019AY 2002-03

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1877/HYD/2013[2008-09]Status: DisposedITAT Hyderabad15 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1876/HYD/2013[2007-08]Status: DisposedITAT Hyderabad15 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1875/HYD/2013[2006-07]Status: DisposedITAT Hyderabad15 Oct 2019AY 2006-07

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1874/HYD/2013[2005-06]Status: DisposedITAT Hyderabad15 Oct 2019AY 2005-06

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1873/HYD/2013[2004-05]Status: DisposedITAT Hyderabad15 Oct 2019AY 2004-05

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

M/S. RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, FARIDABAD

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S. RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, NEW DELHI

ITA 485/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S. RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, NEW DELHI

ITA 484/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, FARIDABAD

ITA 1619/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, FARIDABAD

ITA 1618/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, FARIDABAD

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, FARIDABAD

ITA 1616/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, FARIDABAD

ITA 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S RELIANCE ESTATE AGENCY,NEW DELHI vs. ACIT, FARIDABAD

ITA 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

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CIT v. Shetty’s Pharmaceuticals & Biologicals Ltd. (57 Taxmann.com 282) — Cited in 42 Judgments | BharatTax