Consulting Engineering Services India Pvt. Ltd. & Anr. v. Asstt. CIT & Anr.

198 TTJ 121Income Tax Appellate Tribunal2019#3559 most cited
33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 142(2)section 153(1)(a)section 132(3)section 142(2c)section 158besection 153b(1)(a)section 153b(1)section 142(2a)section 153(1)extension of limitationsection 153bsection 90

Judgments citing Consulting Engineering Services India Pvt. Ltd. & Anr. v. Asstt. CIT & Anr.

M/S Chet Ram Ravi Kumar, Mukatsar vs. DCIT, Ludhiana

In the result, all the captioned appeals of the assessee are allowed

ITA 696/CHANDI/2013[2003-04]Status: DisposedITAT Chandigarh04 Oct 2021AY 2003-04
For Appellant: Shri Ashwani Kumar, CA &For Respondent: Smt.C.Chandrakanta, CIT
Section 132Section 142Section 143(3)Section 153ASection 153CSection 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ी संजय गग", "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.696 to 698/Chd/2013 "नधा"रण वष" / Assessment Year : 2003-04 to 2005-06 M/s Chet Ram Ravi Kumar, बनाम The D.C.I.T., 101, New Grain Market, Central Circle-III, Muktsar. Ludhiana. "थायी लेखा सं./PAN NO: AABFC6298B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, CA & Shri Aditya Kumar, CA राज"व…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 439/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 438/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Jun 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 437/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jun 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 436/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Jun 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 435/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 434/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Jun 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 432/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 431/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Jun 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 430/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jun 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 429/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Jun 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 428/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 427/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Jun 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.Nos.427, 428, 429, 430, 431 & 432/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.434, 435, 436, 437, 438 & 439/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Late Shri Bhushan Lal Sawhney, through his L.R / The DCIT, Wife Smt. Sneh Lata Central Circle-7, [vs. Sawhney, 6, Link Road, Jangpura Extension, New Delhi. New Delhi – 110 024. PAN EJKPS1519F [AABFS5250R] (Appellant) (Respondent) S…