Anita Miglani, Ghaziabad vs. DCIT, Ghaziabad
In the result, the appeal of the assessee is allowed
ITA 5828/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Feb 2020AY 2009-10
Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar
For Appellant: Ms. Vanshika Taneja, AdvFor Respondent: Shri Amit Jain, Sr.D.R
Section 143Section 143(3)Section 153ASection 50CSection 54Section 54FSection 54F(1)(a)Section 54F(1)(b)
…147 (Jaipur) ix. Raj Babbar vs. ITO (2013) 29 taxmann.com 11 (Mumbai Trib.) x. Commissioner of Income Tax vs. George Henderson and Co. Ltd. [1967] 66 ITR 622 (SC) xi. CIT vs. Smt. Nilofer I. Singh (2008) 309 ITR 233 (Delhi HC) xii. ITO vs. Manjit Singh [2010] 128 TTJ 82 (Chandigarh) (UO) xiii. CIT, Panji vs. V. S. Dempo Company Ltd. [2016] 387 ITR 354 (SC) xiv. CIT vs. ACE Builders (P.) Ltd. (2005) 281 ITR 210 (Bom. HC) xv. CIT vs. Assam Petroleum Industries (P.) Ltd. (2003) 262 ITR 587 (Gau. HC) 6. The Ld. AR further submitted that the case laws relied by the Assessing Officer is not applicable to the facts of t…