Commissioner of Income Tax v. Mechmen

60 Taxmann.com 484High Court2015#798 most cited

What is Commissioner of Income Tax v. Mechmen authority for?

For initiating proceedings under Section 153C against a person other than the one searched, the Assessing Officer (AO) must mandatorily record satisfaction that seized assets/documents belong to that other person. This satisfaction is a jurisdictional prerequisite, even if the AO for both the searched person and the other person is the same.

129

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Commissioner of Income Tax v. Mechmen · Section 153C · mandatory satisfaction · AO jurisdiction · common AO · seized assets · other person assessment · search assessment · Section 132

Also reported as

380 ITR 591233 Taxmann 540280 CTR 198

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 147Section 148Section 151Section 158BD

Issues it is cited on

section 153atosection 153b(1)(a)section 153cofabatement of assessmentsection 132(4a)(i)section 6(3)(ii)section 153b(1)section 292c(1)(i)section 153c proceedingssection 158bdsection 113section 292c(1)

Judgments citing Commissioner of Income Tax v. Mechmen

Sujata Pramod Dalvi, Thane vs. DCIT CC, Thane

ITA 3382/MUM/2023[2013-14]Status: DisposedITAT Mumbai22 Oct 2024AY 2013-14

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malt
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Plaza Building, Viva Jangid Complex, Manvel Pada Road Virar (East) - 401 303 PAN: AAGFO2713A APPELLANT Asher IT Park, 6th Floor, Road No.167-Z, Wagle Industrial Estate, Thane (West) – 400 604 RESPONDENT I.T.A No.3388/Mum/2023 A.Y. 2011-12 I.T.A No.3389/Mum/2023 A.Y. 2012-13 I.T.A No.3390/Mum/2023 A.Y. 2013-14 I.T.A No.3391/Mum/2023 A.Y. 2014-…

Sujata Pramod Dalvi, Thane vs. DCIT CC, Thane

In the result assessee’sground no

ITA 3381/MUM/2023[2012-13]Status: DisposedITAT Mumbai22 Oct 2024AY 2012-13

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malti Ghosh (CIT
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Asher IT Park, 6th Floor, Road Mukund Niwas, Near Shwet Plaza Building, Viva Jangid No.167-Z, Wagle Industrial Estate, Complex, Manvel Pada Road Thane (West) – 400 604 Virar (East) – 401 303 PAN : AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 - A.Y. 2011-12 I.T.A No.3389/Mum/2023 - A.Y. 2012-13 I.T.A No.3390/Mum/2023 - A.Y. 2013-14 I.T.A No.3391/Mum/2023…

Sujata Pramod Dalvi, Thane vs. DCIT CC, Thane

ITA 3380/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 Oct 2024AY 2011-12

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Mr. Mani Jain & Prateek JainFor Respondent: Smt.Madhu Malti Ghosh (CIT DR)&
Section 131Section 133(6)Section 143(3)Section 153DSection 250Section 44ASection 69Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.3387/Mum/2023 (Assessment Year: 2011-12) M/s Om Developers vs DCIT, Central Circle-1, Thane Mukund Niwas, Near Shwet Plaza Building, Viva Jangid Complex, Manvel Pada Road Virar (East) – 401 303 Asher IT Park, 6th Floor, Road No.167-Z, Wagle Industrial Estate, Thane (West) – 400 604 PAN: AAGFO2713A APPELLANT RESPONDENT I.T.A No.3388/Mum/2023 A.Y. 2011-12 I.T.A No.3389/Mum/2023 A.Y. 2012-13 I.T.A No.3390/Mum/2023 A.Y. 2013-14 I.T.A No.3391/Mum/2023 A.Y. 2014-…

DCIT, Central Circle-14, Delhi vs. Sandhya Sharma, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1796/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Jan 2024AY 2013-14

Bench: Sh. Challa Nagendra Prasaddr. B. R. R. Kumar

For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Challa Nagendra Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1796/Del/2023 : Asstt. Year: 2013-14 The DCIT, Central Circle- Vs Smt. Sandhya Sharma, 14, New Delhi 1168, Kucha Mahajani, Chandni Chowk, Delhi 110006 Assessees by : Sh. Lalit Mohan, CA Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 22.01.2024 Date of Pronouncement: 22.01.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeal by the Revenue has been filed against the order of ld. CIT(A)-28, New Delhi dated 18.04.2023. 2. Following grounds have be…

DCIT Central Circle-08, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1045/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Jan 2024AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1044/DEL/2020[2007-08]Status: DisposedITAT Delhi19 Jan 2024AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1043/DEL/2020[2006-07]Status: DisposedITAT Delhi19 Jan 2024AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

In the result, the Cross Objection of the assessee is allowed and consequently the appeal of the revenue is liable to be dismissed

ITA 4057/DEL/2015[2012-13]Status: DisposedITAT Delhi02 Jan 2024AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 139Section 144Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 4057/Del/2015 : Asstt. Year: 2012-13 DCIT, Vs Bennett Williamson Engineers Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. CO No.392/Del/2015 (in ITA No. 4057/Del/2015 : Asstt. Year: 2012-13) Bennett Williamson Engineers Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi. New Delhi – 110 014. PAN : AACCI0468D Assessees by : Sh. Amit Goel, CA, Pr…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3913/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 153C(1)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 3912/Del/2015 : Asstt. Year: 2006-07 ITA No. 3913/Del/2015 : Asstt. Year: 2007-08 DCIT, Vs Gynia Holding Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. CO No.340/Del/2015 (in ITA No.3912/Del/2015 : Asstt. Year: 2006-07) CO No.341/Del/2015 (in ITA No.3913/Del/2015 : Asstt. Year: 2007-08) Gynia Holding Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, N…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3912/DEL/2015[2006-07]Status: DisposedITAT Delhi29 Dec 2023AY 2006-07

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 153C(1)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 3912/Del/2015 : Asstt. Year: 2006-07 ITA No. 3913/Del/2015 : Asstt. Year: 2007-08 DCIT, Vs Gynia Holding Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. CO No.340/Del/2015 (in ITA No.3912/Del/2015 : Asstt. Year: 2006-07) CO No.341/Del/2015 (in ITA No.3913/Del/2015 : Asstt. Year: 2007-08) Gynia Holding Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, N…

DCIT, New Delhi vs. M/S Wickwood Development Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3355/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3354/Del/2015 : Asstt. Year: 2006-07 ITA No.3355/Del/2015 : Asstt. Year: 2007-08 DCIT, Vs Wickwood Development Ltd. Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. CO No.358/Del/2015 (in ITA No.3354/Del/2015 : Asstt. Year: 2006-07) CO No.359/Del/2015 (in ITA No.3355/Del/2015 : Asstt. Year: 2007-08) Wickwood Development Ltd. Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Ext…

DCIT, New Delhi vs. M/S Wickwood Development Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3354/DEL/2015[2006-07]Status: DisposedITAT Delhi29 Dec 2023AY 2006-07

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3354/Del/2015 : Asstt. Year: 2006-07 ITA No.3355/Del/2015 : Asstt. Year: 2007-08 DCIT, Vs Wickwood Development Ltd. Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. CO No.358/Del/2015 (in ITA No.3354/Del/2015 : Asstt. Year: 2006-07) CO No.359/Del/2015 (in ITA No.3355/Del/2015 : Asstt. Year: 2007-08) Wickwood Development Ltd. Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Ext…

DCIT, New Delhi vs. Rolland Enterprises Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3353/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No.3348/Del/2015 : Asstt. Year: 2007-08 Ita No.3353/Del/2015 : Asstt. Year: 2012-13 Dcit, Vs Rolland Enterprises Ltd., Central Circle-19, C/O Mr. Sandeep Chilana, Adv. New Delhi C-56, Lfg, Jangpura Extension, New Delhi – 110 014. Co No.352/Del/2015 (In Ita No.3348/Del/2015 : Asstt. Year: 2007-08) Co No.357/Del/2015 (In Ita No.3353/Del/2015 : Asstt. Year: 2012-13) Rolland Enterprises Ltd., Vs Dcit, C/O Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, Lfg, Jangpura Extension, New Delhi. New Delhi – 110 014. Pan : Aaccr7403D Assessees By : Sh. Amit Goel, Ca, Pranav Yadav, Adv., Nippun Mittal, Ca & Ms Anjali Jain, Adv. Revenue By : Sh.Vizay B. Vasanta, Cit-Dr & Sanjay Kumar, Sr. Dr Date Of Hearing: 26.10.2023 Date Of Pronouncement: 29.12.2023 Order Per Bench: The Present Appeals By The Revenue & The Cross Objections By The Assessee Have Been Filed Against The Orders Of Ld. Cit(A)-Xxvii, New Delhi.

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3348/Del/2015 : Asstt. Year: 2007-08 ITA No.3353/Del/2015 : Asstt. Year: 2012-13 DCIT, Vs Rolland Enterprises Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. CO No.352/Del/2015 (in ITA No.3348/Del/2015 : Asstt. Year: 2007-08) CO No.357/Del/2015 (in ITA No.3353/Del/2015 : Asstt. Year: 2012-13) Rolland Enterprises Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Ex…

DCIT, New Delhi vs. Rolland Enterprises Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3348/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No.3348/Del/2015 : Asstt. Year: 2007-08 Ita No.3353/Del/2015 : Asstt. Year: 2012-13 Dcit, Vs Rolland Enterprises Ltd., Central Circle-19, C/O Mr. Sandeep Chilana, Adv. New Delhi C-56, Lfg, Jangpura Extension, New Delhi – 110 014. Co No.352/Del/2015 (In Ita No.3348/Del/2015 : Asstt. Year: 2007-08) Co No.357/Del/2015 (In Ita No.3353/Del/2015 : Asstt. Year: 2012-13) Rolland Enterprises Ltd., Vs Dcit, C/O Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, Lfg, Jangpura Extension, New Delhi. New Delhi – 110 014. Pan : Aaccr7403D Assessees By : Sh. Amit Goel, Ca, Pranav Yadav, Adv., Nippun Mittal, Ca & Ms Anjali Jain, Adv. Revenue By : Sh.Vizay B. Vasanta, Cit-Dr & Sanjay Kumar, Sr. Dr Date Of Hearing: 26.10.2023 Date Of Pronouncement: 29.12.2023 Order Per Bench: The Present Appeals By The Revenue & The Cross Objections By The Assessee Have Been Filed Against The Orders Of Ld. Cit(A)-Xxvii, New Delhi.

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3348/Del/2015 : Asstt. Year: 2007-08 ITA No.3353/Del/2015 : Asstt. Year: 2012-13 DCIT, Vs Rolland Enterprises Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. CO No.352/Del/2015 (in ITA No.3348/Del/2015 : Asstt. Year: 2007-08) CO No.357/Del/2015 (in ITA No.3353/Del/2015 : Asstt. Year: 2012-13) Rolland Enterprises Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Ex…

DCIT, New Delhi vs. Iservices Investments Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 5397/DEL/2015[2012-13]Status: DisposedITAT Delhi28 Dec 2023AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3129/Del/2015 : Asstt. Year: 2006-07 ITA No.3130/Del/2015 : Asstt. Year: 2007-08 ITA No.5397/Del/2015 : Asstt. Year: 2012-13 DCIT, Vs iServices Investments Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi–110014 CO No.386/Del/2015 (ITA No.3129/Del/2015 : Asstt. Year: 2006-07) CO No.387/Del/2015 (ITA No.3130/Del/2015 : Asstt. Year: 2007-08) CO No.389/Del/2015 (ITA No.5397/Del/2015 : Asstt. Year: 2012-13) iServ…

DCIT, New Delhi vs. M/S. I Services Investment Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3130/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3129/Del/2015 : Asstt. Year: 2006-07 ITA No.3130/Del/2015 : Asstt. Year: 2007-08 ITA No.5397/Del/2015 : Asstt. Year: 2012-13 DCIT, Vs iServices Investments Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi–110014 CO No.386/Del/2015 (ITA No.3129/Del/2015 : Asstt. Year: 2006-07) CO No.387/Del/2015 (ITA No.3130/Del/2015 : Asstt. Year: 2007-08) CO No.389/Del/2015 (ITA No.5397/Del/2015 : Asstt. Year: 2012-13) iServ…

DCIT, New Delhi vs. M/S. I Services Investment Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3129/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Dec 2023AY 2006-07

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3129/Del/2015 : Asstt. Year: 2006-07 ITA No.3130/Del/2015 : Asstt. Year: 2007-08 ITA No.5397/Del/2015 : Asstt. Year: 2012-13 DCIT, Vs iServices Investments Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi–110014 CO No.386/Del/2015 (ITA No.3129/Del/2015 : Asstt. Year: 2006-07) CO No.387/Del/2015 (ITA No.3130/Del/2015 : Asstt. Year: 2007-08) CO No.389/Del/2015 (ITA No.5397/Del/2015 : Asstt. Year: 2012-13) iServ…

Shri Suresh Kumar Namdeo, Bilaspur(Cg) vs. The Assistant Commissioner of Income Tax, Bilaspur(Cg)

In the result appeal of the assessee is allowed

ITA 84/BIL/2016[2004-05]Status: DisposedITAT Raipur17 Oct 2022AY 2004-05

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.84/Rpr/2016 (ननधाारण वषा / Assessment Year :2004-2005) Suresh Kumar Namdeo, Vs Acit, Circle-2(1), Bilaspur A-9, Green Garden Colony, Mungeli Road, Bilaspur (C.G.) Pan No. : Ablpn 0899 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri G.S.Agrawal,CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 153Section 153C

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.84/RPR/2016 (ननधाारण वषा / Assessment Year :2004-2005) Suresh Kumar Namdeo, Vs ACIT, Circle-2(1), Bilaspur A-9, Green Garden Colony, Mungeli Road, Bilaspur (C.G.) PAN No. : ABLPN 0899 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri G.S.Agrawal,CA राजस्व की ओर से /Revenue by : Shri P.K.Mishra, CIT-DR सुनिाई की तारीख / Date of He…

Shri Jivrajbhai H. Balar, Surat vs. The Income Tax Officer, Ward-8(2), Surat

In the result, appeals filed by the assessee for assessment years 2004-05 to 2007-08, ( IT(SS)A Nos

ITA 1245/AHD/2015[2010-11]Status: DisposedITAT Surat31 May 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./It(Ss)A No.150 To 154/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2004-05 To 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The Dcit, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent) आयकरअपीलसं./Ita No.1245/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The Dcit, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./IT(SS)A No.150 to 154/AHD/2015 ("नधा"रणवष" / Assessment Year: (2004-05 to 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The DCIT, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABOPB8649M (Appellant) (Respondent) आयकरअपीलसं./ITA No.1245/AHD/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The DCIT, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "…

DCIT, Bangalore vs. M/S Ind- Sing Developers (P) Ltd., Bangalore

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

ITA 202/BANG/2012[2005-06]Status: DisposedITAT Bangalore02 Mar 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Jm

For Appellant: S/Sri. G.S.Prashanth, CA and Narendra Sharma, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 132Section 143(3)Section 153ASection 40

…n ITA No.322/2018 (judgment dated 29.09.2021) (iii) CIT v. Kabur Chawla reported in 380 ITR 537 (Delhi) (iv) PCIT v. Ms.Lata Jain 384 ITR 543 (Delhi) (v) PCIT v. Devangi Alias Rupa 394 ITR 184 (Guj.) M/s.Ind Sing Developers Private Limited (vi) CIT v. Mechmen 380 ITR 591 (MP) (vii) CIT v. RRJ SEcuriites 380 ITR 612 (Delhi) (viii) CIT v. Ramesh Kumar 338 ITR 126 (P&H) (ix) CIT v. Lata J.Chandrashekar (HUF) 338 ITR 61 (Mad.) 5.1 The learned Standing Counsel appearing for the assessee submitted that as regards the nature of addition of sale of land and relinquishment of Rights, the same has been rightly taxed under…