How many judgments cite CIT v. Sita Devi Juneja?

39 judgments on BharatTax cite CIT v. Sita Devi Juneja (325 ITR 593), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Sita Devi Juneja come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 142(1), Section 41(1), Section 68, Section 69C.

CIT v. Sita Devi Juneja

325 ITR 593High Court2010#3065 most cited

What is CIT v. Sita Devi Juneja authority for?

A liability cannot be presumed to have ceased to exist merely because it has been outstanding for several years. Without a bilateral act between the assessee and the creditor indicating cessation, additions under section 41(1) are not permissible.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Sita Devi Juneja · Sita Devi Juneja · 325 ITR 593 · Section 41(1) · remission of liability · cessation of liability · sundry creditors · genuineness of transaction · outstanding liabilities · onus of proof

Sections most often in play

Section 143(3)Section 133(6)Section 142(1)Section 41(1)Section 68 Section 69C Section 133A Section 115BBE

Issues it is cited on

remission or cessation of liability section 41(1)section 41 section 271aac(1)sundry creditors section 133(6)rule 46a unexplained expenditure accommodation entry section 131 section 69c genuineness of the transaction

Judgments citing CIT v. Sita Devi Juneja

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, BHAVNAGAR, BHAVNAGAR vs. RUDRA GLOBAL INFRA PRODUCTS LIMITED, BHAVNAGAR

In the result, the appeal of the Revenue as well as the Cross-Objection filed by the assessee, both are dismissed

ITA 1163/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jan 2026AY 2022-23

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

Section 133(6)Section 143(1)Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No. 1163/Ahd/2025 & CO No.70/Ahd/2025 (Assessment Year: 2022-23) Rudra Global Infra Assistant Commissioner of Vs. Products Limited, Income-tax, 2715/A, M.D. House, Circle-1, Bhavnagar Waghawadi Road, Nr. Central Salt, Bhavnagar-364001 [PAN No. AAGCM 9245 A] (Appellant) .. (Respondent/Cross Objector) Assessee represented by : Shri Parimalsinh B. Parmar, AR Revenue represented by: Shri Alpesh Parmar, CIT(DR) Date of Hearing 17.11.2025 Date of Pronouncement 19.01.2026 O R…

ASSTT. COMMISIONER, MUMBAI vs. SUPREME LAKE VIEW BUNGALOWS PRIVATE LIMITED, POWAI, MUMBAI

In the result the appeal of the revenue bearing ITA No

ITA 5735/MUM/2025[2022]Status: DisposedITAT Mumbai07 Jan 2026

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Arun Kanti Datta (CIT DR)

Section 139Section 143(1)Section 143(3)Section 250Section 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.5735/Mum/2025 (Assessment Year: 2022-23) Assistant Commissioner- vs Supreme Lake View Bungalows 15(3)(2), Mumbai Private Limited 4th Room No.483A, Floor Plot No.94/C, Supreme House, AayakarBhawan, MK Road, Opp. IIT Main Gate, Pratapgadh Mumbai-400020 Powai, Mumbai 400076 PAN : AAUCS9508G APPELLANT RESPONDENT Assessee by : Shri Rakesh Joshi Revenue by : Shri Arun Kanti Datta (CIT DR) Date of hearing : 24/12/2025 Date of pronouncement : 07/01/2026 O R D E…

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(4), MUMBAI, MUMBAI vs. KLT AUTOMOTIVE AND TUBULAR PRODUCTS LIMITED, MUMBAI

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 822/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2017-18

For Appellant: NoneFor Respondent: Shri Hemanshu Joshi, Ld. Sr. D.R

Section 115BSection 147Section 250Section 271ASection 69C

…nd conjecture. For this the appellant relied upon the decision in the case of Omar Salav Mohamed Sait (1959) 37 ITR 151 (SC), ITO V/s Surana Trading 92 ITD 212 (Mum)(para 98)(ITA No. 2826/Mum/2013) , Commissioner of Income Tax vs Sent. Sita Devi Juneja (2010) 325 ITR 593 (P&H), The Jaipur ITAT in the case of Vivek Agarwal [ITA No. 292/JP/2017], The Hon'ble Madras High Court in the case of CIT v Sriram Investments [2017} 77 taxmann.com 113 (Mad). The appellant also submitted that commission to the extent of 0.05% to 0.15% was reasonable, as held by various judicial authorities. For this the appellant relied upon…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, DELHI, DELHI vs. NKG INFRASTRUCTURE LIMITED, DELHI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 5109/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Central Circle 27, vs. M/s. NKG Infrastructure Limited, Delhi. 204, Kailash Building, 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) M/s. NKG Infrastructure Limited, vs. DCIT, Central Circle 27, 204, Kailash Building, Delhi. 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajat Jain, CA Shri Akshat Jain, CA REVENUE BY : Shri Sunil Kumar Yadav, CIT DR Date of Hearin…

NKG INFRASTRUCTURE LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-27, DELHI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 4749/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR

Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

DY. COMMISSIONER OF INCOME TAX, PUNE vs. INDUS BIOTECH PRIVATE LIMITED, PUNE

Appeal is dismissed

ITA 863/PUN/2023[2018-19]Status: DisposedITAT Pune22 Oct 2024AY 2018-19

Bench: Shri R.K. Panda & Shri S.S. Godara"नधा"रण वष" / Assessment Year : 2018-19 Dcit, Vs. Indus Biotech Pvt. Ltd. Circle-1(1), 1, Rahul Residency, Pune Plot Nos.6 & 7, Off Salunke Vihar Road, Kondhwa, Kondhwa Bk B.O., Pune – 411048 Maharashtra Pan: Aaaci5708E Appellant Respondent

Section 143(3)Section 250Section 41(1)

…sed so as to attract section 41(1). That being so, where is the question of holding the said liabilities as ceased to exist, more so when appellant itself is acknowledging the liabilities to be paid. Reliance is also placed on the decision of Sita Devi Juneja 325 ITR 593(P&H). 10 Indus Biotech Pvt. Ltd. 8.2 It is settled law by number of decisions including the decision of the Hon'ble Apex Court in the case of Sugauli Sugar Works vs CIT 236 ITR 518 (SC) that the cessation of the liability can be done not by the unilateral act but it can certainly be so by the bilateral act. So long as the appellant is recognizi…

SAKET AGARWAL,JAIPUR vs. ITO WARD 2(3) JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

ITA 646/JPR/2024[2014-15]Status: DisposedITAT Jaipur01 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Satwika Jhan, AdvFor Respondent: Ms. Alka Gautam (CIT) a

Section 143(2)Section 143(3)Section 271(1)(c)Section 41(1)

…years which the Department has accepted and accordingly held that no question of law arises and accordingly did not entertain the appeal and dismissed the appeal as such. 20. The Punjab & Haryana High Court, in the case of CIT v. Smt. Sita Devi Juneja: (2010) 325 ITR 593 (P & H), held that merely because such liabilities are outstanding for the last six years, it cannot be presumed that the said liabilities have ceased to exist. 20.1. It is also a conceded position that there is no bilateral act of the assessee and the creditors, which indicates that the said liabilities have ceased to exist. In the absence of an…

POONAM NARANG,FARIDABAD vs. INCOME TAX OFFICER, WARD 2(1), FARIDABAD, FARIDABAD

In the result the appeal is allowed for statistical purposes

ITA 3285/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Aug 2024AY 2014-15

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 41(1)

…her, our attention was also drawn to the fact that the appellant/assessee had paid these liabilities in the subsequent years. In support of the 3 Poonam Narang above arguments, the Ld. AR also placed relianceon the following decisions:- (i) Sita Devi Juneja [187 Taxmann 96], (P&H) (ii) Vardhman Overseas Ltd. [343 ITR 408] (Delhi) 5. The Ld. Senior Departmental Representative (hereinafter, the ‘Sr. DR’) submitted that the facts of the case of the appellant/assessee were quite different than the facts of the cases relied upon by the Ld. AR; hence these decisions were of no help to the appellant/assessee. The Ld.…

INDO COPTERS P.LTD,NEW DELHI vs. ACIT, CIRCLE-12(1), NEW DELHI

In the result the appeal is partly allowed as above

ITA 597/DEL/2019[2014-15]Status: DisposedITAT Delhi28 Aug 2024AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 40Section 40a

…ct that the appellant/assessee had paid these liabilities in subsequent years. Therefore, it was submitted that these creditors were genuine. In support of the above arguments, the Ld. AR also placed reliance on the following decisions:- (i) Sita Devi Juneja [187 Taxmann 96], (P&H) (ii) Vardhman Overseas Ltd. [343 ITR 408] (Delhi) 7. The last issue is in respect of disallowance under section 40a(ia) of the Act. The Ld. AR submitted that the expenditure disallowed and offered for tax in earlier years due to the TDS default were claimed as expenditure after payment of TDS thereon in the relevant year. It was categ…

PRIYAMDA MEDIA & INFOTAINMENT PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-20(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1598/DEL/2020[2014-15]Status: DisposedITAT Delhi18 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Kul Bharat

Section 133Section 133(6)Section 143Section 145Section 271Section 40aSection 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT,JUDICIAL MEMBER ITA No.7489/Del/2017 & 1598/Del/2020 Assessment Year: 2014-15 & 2014-15 Priyamda Media & Vs. DCIT Infotainment Private Circle – 20 (1) Limited D-47, Gulmohar New Delhi Park, New Delhi-110049 PAN No.AAECP8504F (APPELLANT) (RESPONDENT) Appellant by Sh. Gautam Jain, Advocate Sh. Parth, Advocate Respondent by Sh. Vivek Vardhan, Sr. DR Date of hearing: 12/12/2023 Date of Pronouncement: 18/12/2023 ORDER PER N. K. BILLAIYA, AM: and 1589/Del/2020 are two separate appeals by…

PRIYAMDA MEDIA & INFOTAINMENT P.LTD,NEW DELHI vs. DCIT, CIRCLE-20(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7489/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Sh. Kul Bharat

Section 133Section 133(6)Section 143Section 145Section 271Section 40aSection 41Section 41(1)

ACIT CIRCLE-7(1), NEW DELHI vs. DELMOS AVIATION PVT. LTD., NEW DELHI

In the result, Appeal filed by the Revenue is partly allowed for statistical purpose

ITA 7894/DEL/2019[2016-17]Status: DisposedITAT Delhi06 Oct 2023AY 2016-17

Bench: or during the hearing of this appeal.”

Section 143(3)Section 14ASection 41Section 68

…old in the absence of any material that the liability is not payable by the assessee? Therefore, the addition made on the basis of the presumption does not have either factual or legal lags to stand. Reliance is also placed on the decision of Sita Devi Juneja 325 ITR 593(P&H). 6.3 It is settled law by umpteen number of decisions including the decision of the apex court in the case of Sugauli Sugar Works vs CIT 236 ITR 518(SC) that the cessation of the liability can be done not by the unilateral act but it can certainly be so by the bilateral act So long as the appellant is recognizing her liability to pay to the…

SH. PRADEEP SAWHNEY,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 393/DEL/2016[2008-09]Status: DisposedITAT Delhi12 May 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. Kanv Bali, Sr. DR

Section 131Section 133(6)

…in the case of ACIT Vs. Foot Mart Retail India Pvt. Ltd. in ITA No. 4278/Del/2019, order dated 31.05.2022, Sudha Loyalka vs. ITO in ITA No. 399/Del/2017, Indersons Leathers (P) Ltd. vs. Addl. CIT Jalandhar 114 ITD 242 (Amritsar), CIT vs. Smt. Sita Devi Juneja 325 ITR 593 (P & H), Kaps Advertising vs. ITO 11 ITR (T) 113 (Del), Pr. CIT vs. Matruprasad C Pandey 377 ITR 363 (Guj) and CIT vs. Alvares & Thomas394 ITR 647 (Kar). 7. On the other hand, the ld. DR relied upon the order of the ld. CIT(A). 8. Heard the arguments of both the parties and perused the material available on record. 9. We find that Assessing Of…

A.C.STRIPS PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 53/RPR/2020[2013-14]Status: DisposedITAT Raipur06 Jan 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 53/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) Pan : Aacca0568N .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR

Section 143(2)Section 143(3)Section 41(1)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 53/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) PAN : AACCA0568N .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Choudhary N.C. Roy, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.01.2023 घोषणा क" तार"ख / Date of Pronounce…

M/S. HAVELLS INDIA LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 6599/DEL/2016[2006-07]Status: DisposedITAT Delhi20 Oct 2022AY 2006-07

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Rajat Jain, C.A. And Shri Akashat Jain, C.AFor Respondent: Shri Hemant Gupta, Sr. DR

Section 139Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.6599/Del./2016 Assessment Year 2006-2007 M/s. Havells India Limited, The DCIT, 1, Raj Narain Marg, Large Tax Payer Unit, Civil Lines, Delhi. vs. PIN – 110 054. New Delhi. PAN AAACH0351E (Appellant) (Respondent) For Assessee : Shri Rajat Jain, C.A. And Shri Akashat Jain, C.A. For Revenue : Shri Hemant Gupta, Sr. DR Date of Hearing : 06.10.2022 Date of Pronouncement : 20.10.2022 ORDER PER ANIL CHATURVEDI, A.M. : This appeal filed by the Assessee is directed…

SHRI K A RAME GOWDA ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1) (EXEMPTIONS) , BANGALORE

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

ITA 456/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.V.Sridhar, CAFor Respondent: Smt.Priyadarshini Besaganni., JCIT-DR

Section 41(1)

…ITA No.791 of 2018 dated 01.04.2019 (Karnataka HC) (ii) CITv. Sugauli Sugar Works Pvt. Ltd. (1991) 236 ITR 518 (SC) (iii) CIT v. Alvares & Thomas (239 Taxman 0456 (Kar.) (iv) Pr.CIT v. Ramgopal Minerals (246 Taxman 0267) (Kar.) (v) CIT v. Smt.Sita Devi Juneja 325 ITR 593 (P&H) (vi) Brothers Pharma (P) Ltd.v. ITO (2015) 174 TTJ 0773, ITAT Jodhpur. 6. The learned Departmental Representative, on the other hand, supported the orders of the Income Tax Authorities. 7. We have heard rival submissions and perused the material on record. Admittedly in this case, the addition has been made by invoking the provisions of se…

DCIT, NEW DELHI vs. M/S AJAY ENTERPRISES PVT. LTD., NEW DELHI

Appeal is dismissed and appeal of the assessee in ITA No

ITA 2083/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: S/Shri Pradeep Dinodia & R.KFor Respondent: Date of hearing

Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.899/DEL/2013 & 1704/DEL/2015 Assessment Year: 2009-10 & 2012-13 Ajay Enterprises Pvt. Ltd., Vs. DCIT, 8th Floor, Eros Corporate Tower, Central Circle-6, Nehru Place, New Delhi. New Delhi. TAN/PAN: AAACA1967D (Appellant) (Respondent) I.T.A. No.1348 & 1349/DEL/2013, 5776/DEL/2014 & 2083/DEL/2015 Assessment Year: 2008-09, 2009-10, 2011-12 & 2012-13 DCIT, Vs. Ajay Enterprises Pvt. Central Circle-6, Ltd., New Delhi 8th Floor, Eros Corporate Tower, Nehru Place,…

AJAY ENTERPRISES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal is dismissed and appeal of the assessee in ITA No

ITA 1704/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: S/Shri Pradeep Dinodia & R.KFor Respondent: Date of hearing

Section 143(3)Section 41(1)

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