CIT v. St. Francis Clay Décor Tiles

70 Taxmann.com 234High Court2016#761 most cited

What is CIT v. St. Francis Clay Décor Tiles authority for?

In a search assessment under Section 153A, the Assessing Officer has the power to assess or reassess the income of an assessee for the six assessment years immediately preceding the search. This power extends to both previously assessed and unassessed income within this period.

134

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. St. Francis Clay Décor Tiles · Section 153A · search assessment · power of AO · six preceding assessment years · reassessment · abatement of assessment · Section 132 · Section 147 · Section 148 · Section 158BB

Sections most often in play

Section 132Section 139Section 143(3)Section 147Section 148Section 149Section 153ASection 10(38)

Issues it is cited on

section 76abatement of assessmentsection 276csection 158bb(1)section 276section 158bbsection 153a(1)(a)section 114section 158bsection 158bcsection 245section 65

Judgments citing CIT v. St. Francis Clay Décor Tiles

Dy CIT CC-7(4), Mumbai vs. Smt. Anjana Modi, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 541/MUM/2021[2012-13]Status: DisposedITAT Mumbai16 Feb 2022AY 2012-13
Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER Dy. CIT CC-7(4) Vs. Smt. Anjana Modi Room No.658, 6th Floor Row House No.8, Aayakar Bhavan Gokuldham, Goregaon (E) M.K. Road, Mumbai – 400 063 Mumbai – 400 020 PAN/GIR No.AACPM1533G (Appellant) .. (Respondent) Revenue by Shri Shekhar L. Gajbhiye Assessee by Ms. Vinita Shah Date of Hearing 24/01/2022 Date of Pronouncement 16/02 /2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.541/Mum/2021 for A.Y.2012-13 arises out of the order by the ld. Commissioner…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 929/DEL/2021[2014-15]Status: DisposedITAT Delhi12 Jan 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 928/DEL/2021[2013-14]Status: DisposedITAT Delhi12 Jan 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 927/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 926/DEL/2021[2011-12]Status: DisposedITAT Delhi12 Jan 2022AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Projects Ltd., New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 925/DEL/2021[2010-11]Status: DisposedITAT Delhi12 Jan 2022AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Bipin Agarwal, New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 924/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Multicommodity Brokers Pvt. Ltd.(Formerly Nimbus Multicommodity Brokers Ltd.), New Delhi vs. DCIT, CC-2, Noida

In the result, the appeal of the assessee in ITA No

ITA 923/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

ACIT, Central Circle- 15, New Delhi vs. Krishan Lal Madhok, Delhi

In the result, all appeals by the revenue are accordingly

ITA 6648/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6269/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6268/DEL/2017[2006-07]Status: DisposedITAT Delhi03 Aug 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3920/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Aug 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3919/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3918/DEL/2017[2009-10]Status: DisposedITAT Delhi03 Aug 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3917/DEL/2017[2008-09]Status: DisposedITAT Delhi03 Aug 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & [A.Y 2007-08 ] The A.C.I.T. Vs. Shri Krishan Lal Madhok Central Circle – 15 672, Tulsi Farms, Opp. Nanda Hospital New Delhi Chattarpur, New Delhi PAN: AAKPM 8593 J [A.Y 2006-07 ] & [A.Y 2007-08 ] Shri Krishan Lal Madhok Vs. The A.C.I.T. 672, Tulsi Farms, Opp. Nanda Hospital Central Circle – 15 Chattarpur, New Delhi New Delhi PAN: AAKPM 8593 J [Appellant] [Resp on…

Purulia Metal Casting Pvt. Ltd., Kolkata vs. D.C.I.T, Circle-4(1), Kolkata

Appeal is dismissed

ITA 1217/KOL/2019[2011-12]Status: DisposedITAT Kolkata15 Dec 2020AY 2011-12

Bench: Hon’Bleshrij.S Reddy, Am & Hon’Bleshri S.S. Godara, Jm I.T. A No.1217/Kol/2019A.Y 2011-12 M/S. Purulia Metal Casting Vs. Dcit, C.C-4(1), Kolkata Pvt. Ltd. Pan: Aadcp4189P (Appellant) (Respondent)

For Appellant: Shri MirajD.Shah, Ld.ARFor Respondent: Shri ImokabaJamir, CIT/DR
Section 143(2)Section 143(3)Section 153ASection 68

…tively; totaling to Rs. 11,31,30,000/-. The Assessing Officer made it clear that these entities are shell companies having dummy directors. 4. The Revenue has strongly supported that the assessment u/s. 153A has been justify treated deleting its total income 70 Taxmann.com 234 (Kerala ) in the case of Commissioner of Income-tax, Trichur. vs. ST. Francis Clay Decor Tiles, 49 Taxmann.com 98 (Kar) in the case of Canara Housing Development Co. vs. DCIT, Central Circle-1(1), Bangalore, 27, Taxmann.com 167 (AP) in the case of Gopal Lal Bhadruka vs. DCIT and 75 Taxmann.com 215 (Kerala) in the case of E.N.Gopakumar vs.…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

DCIT, Central Circle -1(1), Ahmedabad vs. Shri Deepak Kumar Vaswani, Ahmedabad

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…