Commissioner of Income-tax v. AT & T Communication Services 3 India (P.) Ltd.

18 Taxmann.com 144High Court2012#23213 most cited

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Judgments citing Commissioner of Income-tax v. AT & T Communication Services 3 India (P.) Ltd.

Ginni Gold Private Limited, New Delhi vs. ACIT, Central Circle-28, New Delhi

In the result, appeal of the assessee is allowed

ITA 564/DEL/2022[2016-17]Status: DisposedITAT Delhi31 Oct 2023AY 2016-17

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri Anup Mehta

Section 143(3)Section 271(1)(c)Section 40

…I.T.A. No. 564/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “B” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No.564/Del/2022 िनधा"रणवष"/Assessment Year: 2016-17 M/s. Ginni Gold Pvt. Ltd., ACIT, बनाम Shop No. 403, Fourth Floor, Central Circle : 28, Vs. 2633-2634, Bank Street, New Delhi. Karol Bagh, New Delhi – 110 005. PAN No. AACCG9728Q अपीलाथ" /Appellant ""यथ"/Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Anup Mehta, C. A.; Shri Vivek Kumar Upadhyay, राज"वक"ओरसे / Department by Sr. D. R.; : 21/08/2023 सुनवाईक"तारीख/ D…

M/S. Intercontinental Hotels Group India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 2188/DEL/2017[2007-08]Status: DisposedITAT Delhi22 Mar 2021AY 2007-08

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 139(4)Section 195Section 271Section 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2188/DEL/2017 (A.Y 2007-08) (THROUGH VIDEO CONFERENCING) Intercontinental Hotels Group Vs DCIT India Pvt. Ltd. Circle7(1) 11th Floor, Building No. 10, New Delhi Tower-C, DLF Cyber City, DLF Phase-II Gurgaon, (RESPONDENT) AAGCS7613G (APPELLANT) Appellant by Sh. S. K. Aggarwal, CA & Sh. Piyush Gupta, CA Respondent by Sh. Mahesh Thakur, Sr. DR Date of Hearing 22.03.2021 Date of Pronouncement 22.03.2021 ORDER PER SUCHITRA KAMBLE, JM This appea…

Harrington House, Chennai vs. ACIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 89/CHNY/2016[2005-06]Status: DisposedITAT Chennai28 Apr 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 89,90 & 91/Mds/2016 "नधा"रण वष" /Assessment Year : 2005-06, 2006-07 & 2007-2008

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT

Section 139(1)Section 143(2)Section 148Section 271(1)(c)

…Vs Income Tax Officer ITA Nos.89, 90 & 91/Mds/2016. :- 5 -: (2012) Taxmann.com 176 (AHD). Commissioner of Income Tax Vs Parasamal Babulal Jain (2012) 15 Taxmann.com 338(JAR) Commissioner of Income Tax Vs. AT & T Communication Services India (P) Ltd. (2012) 18 Taxmann.com 144(DEL). The ld. Assessing Officer considered the submissions but ignored the reasons for not filing return of income within due date u/s.139(1) of the Act. The ld. Assessing Officer observed that income has been offered to tax only after survey u/s.133A of the Act and concealment of income is not due to disallowance of certain expenses but…