DCIT Gurgaon v. JSL Architecture of Han’ble ITAT, Delhi Bench

43 Taxmann.com 246High Court2014#15853 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 133(3)Section 133(6)Section 143(3)Section 144 Section 145(3)Section 244A

Judgments citing DCIT Gurgaon v. JSL Architecture of Han’ble ITAT, Delhi Bench

Shri Ramesh Singh Rana, Lucknow vs. Deputy Commissioner of Income Tax-4, Lucknow

In the result, the appeal of the assessee is dismissed

ITA 576/LKW/2019[2012-13]Status: HeardITAT Lucknow17 Apr 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 133(3)Section 133(6)Section 143(3)Section 145(3)

…आयकर अपील"य अ"धकरण ‘बी’ "यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW "ी कुल भारत, उपा"य" एवं "ी अना"द नाथ "म""ा, लेखा सद"य के समछ BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आयकर अपील सं/ ITA No.576/LKW/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana v. DCIT Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. PAN:AGGPR0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant by: None ""यथ" "क और से /Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(D…

DCIT 1(1), Indore vs. M/S Maa Umiya Agritech Pvt. Ltd., Indore

In the result, appeal of Revenue is dismissed

ITA 89/IND/2022[2012-13]Status: DisposedITAT Indore08 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

Section 12ASection 138Section 144Section 145

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER DCIT 1(1) M/s. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) PAN: AABCN8230F Revenue by Shri P.K. Mishra, CIT-DR Respondent by Shri S.S. Solanki, AR Date of Hearing 11.04.2023 Date of Pronouncement 08.06.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 14.09.2020 of Commissioner of Income Tax(Appeal)-III Indore fo…

ACIT, Sangrur vs. M/S Aggarsain Fibres Ltd., Samana

In the result, appeal of the Department is allowed for statistical purposes

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR

Section 143(1)Section 145(3)

…the alleged sales suppression to lower yield. As such there is no valid ground to reject the books of accounts. We also draw support from the following cases decided by Other High courts in the country : • G V.D.I & Co. Vs. DOT, Spl. range Coimbatore (2014) 43 Taxmann.com 246 (Madras) • CTT Vs. Carpet Palace (2014) taxmann. com 340 (Allahabad) • CIT, Varanasi Vs. Jananamandal Ltd. (2013) 31 Taxmann.com 51 (Alahabad) In his order, the Learned Assessing Officer has observed that test checking was done to justify his alegation of suppressed sales. It may be brought to your notice that the submission made by us in…

The DCIT, Circle-1(2), Baroda vs. M/S. Shivam Construction Co., Baroda

In the result, both the appeal of the revenue and cross objection of assessee are dismissed

ITA 346/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad18 Feb 2019AY 2011-12

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri L.P. Jain, Sr. D.R

Section 133(6)Section 143(2)Section 143(3)Section 41(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 346 & CO No. 44/Ahd/2015 Assessment Year 2011-12 The DCIT, M/s. Shivam Construction Circle-1(2), Co. Baroda Vs B/5, Devkinandan Park, (Appellant/Respondent) Nr. Rajesh Apartments, Gotri Road, Vadodara-390011 (Respondent/Cross Objector) Revenue by: Shri L.P. Jain, Sr. D.R. Assessee by: Shri Tushar Hemani, A.R. Date of hearing : 25-01-2019 Date of pronouncement : 18-02-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue’s appeal and cros…

DCIT, Gurgaon vs. M/S. Jsl Architecture Ltd., Gurgaon

In the result, appeal of the Revenue is dismissed

ITA 3457/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Oct 2018AY 2009-10

Bench: Shri O.P. Kant & Shri Kuldip Singhassessment Year: 2009-10

Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2009-10 DCIT, Vs. M/s. JSL Architecture Ltd., Circle-2, Gurgaon Plot No.64-65, 2nd Floor, Udyog Vihar, Phase-4, Gurgaon PAN :AAJCS1552R (Appellant) (Respondent) Appellant by Shri Sanjay Kumar Jain, Sr.DR Respondent by None Date of hearing 08.10.2018 Date of pronouncement 26.10.2018 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 17/03/2015 passed by the Ld. Commissioner of Income-tax (Appeals)-1, Gurgaon [in short…

ACIT, Faridabad vs. M/S. Shree Motors Pvt. Ltd., Faridabad

In the result, appeal of the Department is dismissed

ITA 5905/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Jul 2018AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL Delhi Bench“G”, New Delhi BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. No. 5905/Del/2014 Assessment Year: 2010-11 ACIT Circle-II, Block-B, Vs. Shree Motors Pvt. Ltd., New CGO Complex, NH-IV, 1A/240-243, Neelam Bata Road, N.I.T., Faridabad N.I.T., Faridabad PAN-AAECS0284P [Appellant] [Respondent] Department by: Sh. M. Baranwal, Sr. DR Respondent by: Sh. Alok Kumar, CA Date of Hearing: 23 04 2018 Date of Pronouncement: 12 07 2018 O R D E R PER N.K. SAINI, A.M: This is an appeal by the Department against the order dated 19.8.2014 o…