DCIT v. SEW Infrastructure Ltd.

167 Taxmann.com 446Income Tax Appellate Tribunal2024#6167 most cited

What is DCIT v. SEW Infrastructure Ltd. authority for?

When an assessment is abated under section 153A, an assessee is entitled to claim deductions or exemptions in the return filed in response to the notice. The ITAT Special Bench has held that a deduction under section 80-IA is permissible in such a scenario.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2026.

Also referred to as

DCIT v SEW Infrastructure Ltd · 167 Taxmann.com 446 · 209 ITD 1 · section 153A · section 80IA · abatement of assessment · claim of deduction · return of income

Also reported as

209 ITD 1

Sections most often in play

Section 153ASection 143(3)Section 1961Section 132Section 115JBSection 139(1)Section 147Section 43B

Issues it is cited on

section 80ia(7)section 10basection 158b(b)section 80a(5)section 153a proceedingssection 153a(1)(a)section 80ia(4)fresh tangible materialdeduction under section 80iasection 80acsection 10bsection 80hhc

Judgments citing DCIT v. SEW Infrastructure Ltd.

Dharamvir Khosla vs. DCIT CC-5, New Delhi

ITA 3977/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

…Page 1 ITA Nos. 3976 & 3977/Del/2025 DharamvirKhosla (AY: 2019-20 & 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3976 & 3977/Del/2025 (Assessment Years: 2019-20& 2020-21) Dharamvir Khosla Vs. DCIT, CC-5 C/o IPSO Legal, 11-35, 1st Floor, Jangpura Extension, New Delhi – 110014 E-2, ERA Centre, Jhandewalan Extension New Delhi - 110055 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGPK4384B Appellant .. Respondent Appellant by : Sh. Rajiv Saxena, Adv, Ms. SumanglaSaxena, Adv. Sh. Shyam Sunder, Adv. Respondent by : S…

Dharamvir Khosla vs. DCIT CC-5, New Delhi

ITA 3976/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Jan 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 139Section 139(1)Section 143(1)Section 153CSection 32(1)(ii)

…Page | 1 ITA Nos. 3976 & 3977/Del/2025 DharamvirKhosla (AY: 2019-20 & 2020-21) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 3976 & 3977/Del/2025 (Assessment Years: 2019-20 & 2020-21) Dharamvir Khosla Vs. DCIT, CC-5 C/o IPSO Legal, 11-35, 1st E-2, ERA Centre, Floor, Jangpura Extension, Jhandewalan Extension New Delhi – 110014 New Delhi - 110055 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGPK4384B Appellant .. Respondent Appellant by : Sh. Rajiv Saxena, Adv, Ms. SumanglaSaxena, Adv. Sh. Shyam Sunder, Adv. Respondent by…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. .......... Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement:…

Reena Engineers and Contractors Private Ltd, Panaji vs. ACIT, Central Circle-1, Calicut

In the result, the appeals filed by the assessee stand partly

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA No. 267/Coch/2021 – AY : 2012-13 ITA No. 268/Coch/2021 – AY : 2013-14 ITA No. 269/Coch/2021 – AY : 2015-16 ITA No. 270/Coch/2021 – AY : 2016-17 ITA No. 271/Coch/2021 – AY : 2014-15 Reena Engineers and Contractors Pvt. Ltd. ........................ Appellant 602, Shiv Towers, Patto, Panaji, Goa 403001 [PAN: AACCR7201F] vs. ACIT, Central Circle-1, Kozhikode ........................ Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.20…

Dy. Commissioner of Income Tax, Central Circle-1(2), Hyderabad vs. Amsri Builders, Secunderabad

In the result, the appeal of the Revenue for A

ITA 1897/HYD/2018[2010-11]Status: DisposedITAT Hyderabad13 Mar 2025AY 2010-11

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary Hon’Ble

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Smt. M. Narmada, CIT-DR
Section 132Section 153ASection 28

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI MANJUNATHA G. HON’BLE ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY HON’BLE JUDICIAL MEMBER ITA Nos.1897 and 1898/Hyd/2018 Assessment Years: 2010-11 and 2011-12 Vs. M/s. Amsri Builders, The Deputy Commissioner of Secunderabad. Income Tax, Central Circle – 1(2), PAN : AAFFA7515H Hyderabad. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, C.A. Revenue by: Smt. M. Narmada, CIT-DR. Date of hearing: 18.12.2024 Date of pronouncement: 13.03.2025 O R D E R PER MANJUNATHA G. A.M: These two appe…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jsr Infra Developers Private Limited, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

…. CIT, DR has relied upon the decision of the Special Bench at Hyderabad in the case of upon the decision of the Special Bench at Hyderabad in the case of upon the decision of the Special Bench at Hyderabad in the case of DCIT vs Sew Infrastructure Limited (209 ITD 1) vs Sew Infrastructure Limited (209 ITD 1)and argued that and argued that the Tribunal has held that the assessee is not entitled to make claim of fresh Tribunal has held that the assessee is not entitled to make claim of fresh Tribunal has held that the assessee is not entitled to make claim of fresh ITA No.2232/Chny/20 /Chny/2024 (AY 2016-17) M/…

Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1416/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 Feb 2025AY 2016-17

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1721, 1722, 1723/Hyd/2017 Assessment Years 2013-2014, 2014-2015 & 2015-2016 The DCIT, Central Circle-2(2), 6th Floor, Aaykar Bhavan, Basheerbagh, Hyderabad. Telangana. (Appellant) vs. M/s. SEW Infrastructure Limited, 6-3-871, Snehalata, Greenlands Road, Begumpet, Hyderabad. Telangana. PAN AADCS4061P (Respondent) ITA.No.1416/Hyd./2019 Assessment Year 2016-2017 The DCIT, Circle-3(1), Room No.714, 7th Floor, Singature Towers, Opp. Botanical Gardens, K…

Dy.Commissioner of Income Tax, Circle 2(2), Hyderbad vs. Sew Infrastucture Limited, Hyderabad

ITA 1723/HYD/2017[2015-16]Status: DisposedITAT Hyderabad26 Feb 2025AY 2015-16

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1721, 1722, 1723/Hyd/2017 Assessment Years 2013-2014, 2014-2015 & 2015-2016 | The DCIT, Central Circle-2(2), 6th Floor, Aaykar Bhavan, Basheerbagh, Hyderabad. Telangana. (Appellant) | vs. | M/s. SEW Infrastructure Limited, 6-3-871, Snehalata, Greenlands Road, Begumpet, Hyderabad. Telangana. PAN AADCS4061P (Respondent) ITA.No.1416/Hyd./2019 Assessment Year 2016-2017 The DCIT, Circle-3(1), Room No.714, 7th Floor, Singature Towers, Opp. Botanic…

Dy.Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1721/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Feb 2025AY 2013-14

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.Nos.1721, 1722, 1723/Hyd/2017 Assessment Years 2013-2014, 2014-2015 & 2015-2016 The DCIT, Central Circle-2(2), 6th Floor, Aaykar Bhavan, Basheerbagh, Hyderabad. Telangana. (Appellant) vs. M/s. SEW Infrastructure Limited, 6-3-871, Snehalata, Greenlands Road, Begumpet, Hyderabad. Telangana. PAN AADCS4061P (Respondent) ITA.No.1416/Hyd./2019 Assessment Year 2016-2017 The DCIT, Circle-3(1), Room No.714, 7th Floor, Singature Towers, Opp. Botanical Gardens, K…

ACIT, Central Circle- 27, New Delhi vs. Uflex Ltd., New Delhi

ITA 2196/DEL/2018[2010-11]Status: DisposedITAT Delhi20 Dec 2024AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1726/Del/2017: Asstt. Year : 2003-04 Ita No. 1566/Del/2018 : Asstt. Year : 2008-09 Ita No. 1567/Del/2018 : Asstt. Year : 2009-10 Ita No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs Acit, 305, 3Rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Ita No. 2194/Del/2018: Asstt. Year : 2008-09 Ita No. 2195/Del/2018 : Asstt. Year : 2009-10 Ita No. 2196/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Uflex Ltd., 305, 3Rd Floor, Bhanot Corner, Central Circle-27 (Erstwhile Central Circle-18), Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Assessee By : Sh. M. P. Rastogi, Adv., Sh. Shivam Malik, Sh. Rajiv Kumar, Adv. Revenue By : Ms. Jaya Chaudhary, Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: The Instant Batch Of Seven Appeals Pertains To The Single Assessee Herein Namely, M/S Uflex Ltd. All Other Relevant Details Thereof Stand Tabulated As Under: Uflex Ltd. Sl.

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1726/Del/2017: Asstt. Year : 2003-04 ITA No. 1566/Del/2018 : Asstt. Year : 2008-09 ITA No. 1567/Del/2018 : Asstt. Year : 2009-10 ITA No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs ACIT, 305, 3rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACF0109J ITA No. 2194/Del/2018: Asstt. Year : 2008-09 ITA No. 2195/Del/2018 : Asstt. Year : 2009-10 ITA No…

ACIT, Central Circle- 27, New Delhi vs. Uflex Ltd., New Delhi

ITA 2195/DEL/2018[2009-10]Status: DisposedITAT Delhi20 Dec 2024AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1726/Del/2017: Asstt. Year : 2003-04 Ita No. 1566/Del/2018 : Asstt. Year : 2008-09 Ita No. 1567/Del/2018 : Asstt. Year : 2009-10 Ita No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs Acit, 305, 3Rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Ita No. 2194/Del/2018: Asstt. Year : 2008-09 Ita No. 2195/Del/2018 : Asstt. Year : 2009-10 Ita No. 2196/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Uflex Ltd., 305, 3Rd Floor, Bhanot Corner, Central Circle-27 (Erstwhile Central Circle-18), Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Assessee By : Sh. M. P. Rastogi, Adv., Sh. Shivam Malik, Sh. Rajiv Kumar, Adv. Revenue By : Ms. Jaya Chaudhary, Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: The Instant Batch Of Seven Appeals Pertains To The Single Assessee Herein Namely, M/S Uflex Ltd. All Other Relevant Details Thereof Stand Tabulated As Under: Uflex Ltd. Sl.

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1726/Del/2017: Asstt. Year : 2003-04 ITA No. 1566/Del/2018 : Asstt. Year : 2008-09 ITA No. 1567/Del/2018 : Asstt. Year : 2009-10 ITA No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs ACIT, 305, 3rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACF0109J ITA No. 2194/Del/2018: Asstt. Year : 2008-09 ITA No. 2195/Del/2018 : Asstt. Year : 2009-10 ITA No…

ACIT, Central Circle- 27, New Delhi vs. Uflex Ltd., New Delhi

ITA 2194/DEL/2018[2008-09]Status: DisposedITAT Delhi20 Dec 2024AY 2008-09

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1726/Del/2017: Asstt. Year : 2003-04 Ita No. 1566/Del/2018 : Asstt. Year : 2008-09 Ita No. 1567/Del/2018 : Asstt. Year : 2009-10 Ita No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs Acit, 305, 3Rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Ita No. 2194/Del/2018: Asstt. Year : 2008-09 Ita No. 2195/Del/2018 : Asstt. Year : 2009-10 Ita No. 2196/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Uflex Ltd., 305, 3Rd Floor, Bhanot Corner, Central Circle-27 (Erstwhile Central Circle-18), Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Assessee By : Sh. M. P. Rastogi, Adv., Sh. Shivam Malik, Sh. Rajiv Kumar, Adv. Revenue By : Ms. Jaya Chaudhary, Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: The Instant Batch Of Seven Appeals Pertains To The Single Assessee Herein Namely, M/S Uflex Ltd. All Other Relevant Details Thereof Stand Tabulated As Under: Uflex Ltd. Sl.

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1726/Del/2017: Asstt. Year : 2003-04 ITA No. 1566/Del/2018 : Asstt. Year : 2008-09 ITA No. 1567/Del/2018 : Asstt. Year : 2009-10 ITA No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs ACIT, 305, 3rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACF0109J ITA No. 2194/Del/2018: Asstt. Year : 2008-09 ITA No. 2195/Del/2018 : Asstt. Year : 2009-10 ITA No…

Uflex Ltd., New Delhi vs. ACIT, Central Circle- 27, New Delhi

ITA 1568/DEL/2018[2010-11]Status: DisposedITAT Delhi20 Dec 2024AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1726/Del/2017: Asstt. Year : 2003-04 Ita No. 1566/Del/2018 : Asstt. Year : 2008-09 Ita No. 1567/Del/2018 : Asstt. Year : 2009-10 Ita No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs Acit, 305, 3Rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Ita No. 2194/Del/2018: Asstt. Year : 2008-09 Ita No. 2195/Del/2018 : Asstt. Year : 2009-10 Ita No. 2196/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Uflex Ltd., 305, 3Rd Floor, Bhanot Corner, Central Circle-27 (Erstwhile Central Circle-18), Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Assessee By : Sh. M. P. Rastogi, Adv., Sh. Shivam Malik, Sh. Rajiv Kumar, Adv. Revenue By : Ms. Jaya Chaudhary, Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: The Instant Batch Of Seven Appeals Pertains To The Single Assessee Herein Namely, M/S Uflex Ltd. All Other Relevant Details Thereof Stand Tabulated As Under: Uflex Ltd. Sl.

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1726/Del/2017: Asstt. Year : 2003-04 ITA No. 1566/Del/2018 : Asstt. Year : 2008-09 ITA No. 1567/Del/2018 : Asstt. Year : 2009-10 ITA No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs ACIT, 305, 3rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACF0109J ITA No. 2194/Del/2018: Asstt. Year : 2008-09 ITA No. 2195/Del/2018 : Asstt. Year : 2009-10 ITA No…

Uflex Ltd., New Delhi vs. ACIT, Central Circle- 27, New Delhi

ITA 1567/DEL/2018[2009-10]Status: DisposedITAT Delhi20 Dec 2024AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1726/Del/2017: Asstt. Year : 2003-04 Ita No. 1566/Del/2018 : Asstt. Year : 2008-09 Ita No. 1567/Del/2018 : Asstt. Year : 2009-10 Ita No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs Acit, 305, 3Rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Ita No. 2194/Del/2018: Asstt. Year : 2008-09 Ita No. 2195/Del/2018 : Asstt. Year : 2009-10 Ita No. 2196/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Uflex Ltd., 305, 3Rd Floor, Bhanot Corner, Central Circle-27 (Erstwhile Central Circle-18), Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Assessee By : Sh. M. P. Rastogi, Adv., Sh. Shivam Malik, Sh. Rajiv Kumar, Adv. Revenue By : Ms. Jaya Chaudhary, Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: The Instant Batch Of Seven Appeals Pertains To The Single Assessee Herein Namely, M/S Uflex Ltd. All Other Relevant Details Thereof Stand Tabulated As Under: Uflex Ltd. Sl.

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1726/Del/2017: Asstt. Year : 2003-04 ITA No. 1566/Del/2018 : Asstt. Year : 2008-09 ITA No. 1567/Del/2018 : Asstt. Year : 2009-10 ITA No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs ACIT, 305, 3rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACF0109J ITA No. 2194/Del/2018: Asstt. Year : 2008-09 ITA No. 2195/Del/2018 : Asstt. Year : 2009-10 ITA No…

Uflex Ltd., New Delhi vs. ACIT, Central Circle- 27, New Delhi

ITA 1566/DEL/2018[2008-09]Status: DisposedITAT Delhi20 Dec 2024AY 2008-09

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1726/Del/2017: Asstt. Year : 2003-04 Ita No. 1566/Del/2018 : Asstt. Year : 2008-09 Ita No. 1567/Del/2018 : Asstt. Year : 2009-10 Ita No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs Acit, 305, 3Rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Ita No. 2194/Del/2018: Asstt. Year : 2008-09 Ita No. 2195/Del/2018 : Asstt. Year : 2009-10 Ita No. 2196/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Uflex Ltd., 305, 3Rd Floor, Bhanot Corner, Central Circle-27 (Erstwhile Central Circle-18), Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Assessee By : Sh. M. P. Rastogi, Adv., Sh. Shivam Malik, Sh. Rajiv Kumar, Adv. Revenue By : Ms. Jaya Chaudhary, Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: The Instant Batch Of Seven Appeals Pertains To The Single Assessee Herein Namely, M/S Uflex Ltd. All Other Relevant Details Thereof Stand Tabulated As Under: Uflex Ltd. Sl.

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1726/Del/2017: Asstt. Year : 2003-04 ITA No. 1566/Del/2018 : Asstt. Year : 2008-09 ITA No. 1567/Del/2018 : Asstt. Year : 2009-10 ITA No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs ACIT, 305, 3rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACF0109J ITA No. 2194/Del/2018: Asstt. Year : 2008-09 ITA No. 2195/Del/2018 : Asstt. Year : 2009-10 ITA No…

Uflex Ltd., New Delhi vs. ACIT, New Delhi

ITA 1726/DEL/2017[2003-04]Status: DisposedITAT Delhi20 Dec 2024AY 2003-04

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1726/Del/2017: Asstt. Year : 2003-04 Ita No. 1566/Del/2018 : Asstt. Year : 2008-09 Ita No. 1567/Del/2018 : Asstt. Year : 2009-10 Ita No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs Acit, 305, 3Rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Ita No. 2194/Del/2018: Asstt. Year : 2008-09 Ita No. 2195/Del/2018 : Asstt. Year : 2009-10 Ita No. 2196/Del/2018 : Asstt. Year : 2010-11 Acit, Vs Uflex Ltd., 305, 3Rd Floor, Bhanot Corner, Central Circle-27 (Erstwhile Central Circle-18), Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (Appellant) (Respondent) Pan No. Aaacf0109J Assessee By : Sh. M. P. Rastogi, Adv., Sh. Shivam Malik, Sh. Rajiv Kumar, Adv. Revenue By : Ms. Jaya Chaudhary, Cit-Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: The Instant Batch Of Seven Appeals Pertains To The Single Assessee Herein Namely, M/S Uflex Ltd. All Other Relevant Details Thereof Stand Tabulated As Under: Uflex Ltd. Sl.

For Appellant: Sh. M. P. Rastogi, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1726/Del/2017: Asstt. Year : 2003-04 ITA No. 1566/Del/2018 : Asstt. Year : 2008-09 ITA No. 1567/Del/2018 : Asstt. Year : 2009-10 ITA No. 1568/Del/2018 : Asstt. Year : 2010-11 Uflex Ltd., Vs ACIT, 305, 3rd Floor, Bhanot Corner, Central Circle-27, Pamposh Enclave, Greater Kailash-1, New Delhi New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACF0109J ITA No. 2194/Del/2018: Asstt. Year : 2008-09 ITA No. 2195/Del/2018 : Asstt. Year : 2009-10 ITA No…