Dayawanti v. Commissioner of Income Tax

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 25, NEW DELHI, DELHI vs. SHRI BALAJI METAL TECH PVT LTD, HARYANA

In the result, the appeal of the revenue is allowed for statistical purpose

Bench: Shri C.N. Prasad & Shri Brajesh Kumar Singhassessment Year 2013-14 Commissioner Of Income Vs. Shri Balaji Metal Tech Pvt. Ltd. Tax,Centralcircle-25, New Haryana 20/21B, 2Nd Floor, Fruit Garden Delhi Nit Faridabad, Haryana Faridabad Pan No. Aaqcs0136E Appellant Respondent Appellant Sh. Mahesh Kumar, Cit Dr Respondent Sh. Madhur Aggarwal, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year 2013-14 Commissioner of Income Vs. Shri Balaji Metal Tech Pvt. Ltd. Tax,CentralCircle-25, New Haryana 20/21B, 2nd Floor, Fruit Garden Delhi NIT Faridabad, Haryana Faridabad PAN No. AAQCS0136E Appellant Respondent Appellant Sh. Mahesh Kumar, CIT DR Respondent Sh. Madhur Aggarwal, Advocate Date of Hearing 19.12.2025 Date of Pronouncement 28.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the Revenue against the order of the Ld.Commissi…

ACIT, CC-30, NEW DELHI, NEW DELHI vs. WINNER CONSTRUCTIONS PRIVATE LIMITED, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, NEW DELHI, NEW DELHI vs. WINNER CONSTRUCTIONS PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, NEW DELHI, NEW DELHI vs. WINNER CONSTRUCTIONS PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, NEW DELHI, NEW DELHI vs. WINNER CONSTRUCTIONS PRIVATE LIMITED, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Date of Hearing Date of pronouncement Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv 21/02/2025 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

SUSHEN MOHAN GUPTA ,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

SUSHEN MOHAN GUPTA ,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI, DELHI

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos.2999 to 3005/…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

SUSHEN MOHAN GUPTA ,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 15, DELHI , DELHI

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

SUSHEN MOHAN GUPTA,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -15 , DELHI, DELHI

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

SUDHIR SINGH YADAV,GURGAON vs. DCIT,CIRCLE 3(1),GURGAON, GURGAON

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

DCIT, NEW DELHI vs. SH. RAJIV KUMAR GUPTA, NEW DELHI

In the result, the appeal filed by the Assessee stands allowed and the

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

SMT. SUSHMITA GUPTA,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the Assessee stands allowed and the

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…