(Delhi) 2. CIT v. Naresh Kumar Aggarwala

198 Taxmann 194High Court2011#6404 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

legal representativesection 132(4a)section 292cfurnishing inaccurate particulars of incomesection 292section 132(1)furnishing inaccurate particularssection 29penalty u/s 271(1)(c)documents seizedsection 274concealment of income

Judgments citing (Delhi) 2. CIT v. Naresh Kumar Aggarwala

LATE SHRI AMITABH A. PAREKH (THROUGH L/R. JULIE A. PAREKH),MUMBAI vs. ASST CIT CEN CIR 3(2), MUMBAI

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3592/MUM/2017[2005-06]Status: DisposedITAT Mumbai27 Sept 2023AY 2005-06

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

LATE SHRI AMITABH A. PAREKH( THROUGH L/R. JULIE A. PAREKH),MUMBAI vs. ASST CIT CEN CIR 3(2), MUMBAI

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3591/MUM/2017[2004-05]Status: DisposedITAT Mumbai27 Sept 2023AY 2004-05

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

LATE SHRI AMITABH A. PAREKH( THROUGH L/R. JULIE A. PAREKH),MUMBAI vs. ASST CIT CEN CIR 3(2), MUMBAI

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3590/MUM/2017[2003-04]Status: DisposedITAT Mumbai27 Sept 2023AY 2003-04

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

LATE SHRI AMITABH A. PAREKH( THROUGH L/R. JULIE A. PAREKH),MUMBAI vs. ASST CIT CEN CIR 3(2), MUMBAI

In the result, the penalty appeals of the assesse captioned as ITA

ITA 3589/MUM/2017[2006-07]Status: DisposedITAT Mumbai27 Sept 2023AY 2006-07

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A Ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Acit, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Julie A. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. आयकर अपील सं/ I.T.A. No.3590/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.3591/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.3592/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.3589/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.597/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ Dcit, Central Circle-3(2) Old Cgo Building, 8Th Parekh Vs. (Through Mrs. Julie A. Floor, Mumbai-400020. Parekh Legal Representative) 85, Navrang, Peddar Road, Mumbai-400026. A.Ys. 2003-04 To 07-08 Amitabh A. Parekh स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaipp6897N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sankalp Sharma Revenue By: Shri Sushil K Poddar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2023 घोषणा की तारीख /Date Of Pronouncement: 27/09/2023 आदेश / O R D E R Per Bench:

For Appellant: Shri Sankalp SharmaFor Respondent: Shri Sushil K Poddar (DR)
Section 132Section 14ASection 153ASection 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.2946/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2003-04) & आयकर अपील सं/ I.T.A. No.2947/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2004-05) & आयकर अपील सं/ I.T.A. No.2948/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2005-06) & आयकर अपील सं/ I.T.A. No.2949/Mum/2014 (निर्धारण वर्ा / A ssessment Year: 2006-07) & आयकर अपील सं/ I.T.A. No.2945/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2007-08) Late Shri Amitabh A. बिधम/ ACIT, Central Circle-20 Parekh Mumbai-400020. Vs. (Through Mrs. Jul…

SHRI.B.H.BASHA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all the appeals filed by the assessee are partly allowed

ITA 1375/BANG/2016[2008-09]Status: DisposedITAT Bangalore28 Oct 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S Balachandra, AdvocateFor Respondent: Shri Roumvan Paite, CIT(DR)
Section 131Section 132Section 153ASection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1375 to 1378/Bang/2016 Assessment year : 2008-09 to 2011-12 Shri B.H Basha, Vs. The Dy. Commissioner of Income- Prop. M/s Bahar Films, tax, No.18, 13th Cross, Central Circle-1(4), Jayamahal Extension, Bengaluru. Bengaluru-560 046. PAN – AEBPB 0242 C APPELANT RESPONDENT Appellant by : Shri B.S Balachandra, Advocate Respondent by : Shri Roumvan Paite, CIT(DR) Date of hearing : 01.10.2021 Date of Pronouncement : 28.10.2021 O R D E R Per Chandra Poojari, Accou…

RAJENDER SHARMA,NEW DELHI vs. DCIT, NOIDA

In the result, the appeal of the assessee is allowed

ITA 3434/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Sept 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Smt. Sushma Singh, CIT-D.R
Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.3434/DEL/2017 Assessment Year: 2011-2012 Rajender Sharma, vs. DCIT, C/o Ravi Gupta, Advocate, Central Circle, E 6A, Kailash Colony Noida. New Delhi. TAN/PAN: AAIPS5983J (Appellant) (Respondent) Appellant by: Shri P.C. Yadav, Adv. Respondent by: Smt. Sushma Singh, CIT-D.R. Date of hearing: 19 08 2021 Date of pronouncement: 28 09 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against the impugned order dated 31.03.…

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 5728/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 5727/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Dec 2019AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

DCIT, NEW DELHI vs. M/S. SAAMAG DEVELOPERS LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, NEW DELHI vs. M/S. SAGA DEVELOPERS PVT. LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, NEW DELHI vs. M/S. SAAMAG INFRASTRUCTURE LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, NEW DELHI vs. M/S. SAAMAG CONSTRUCTION LTD., NEW DELHI

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, NEW DELHI vs. SH. VIKAS JAIN, NEW DELHI

The appeal of the Revenue stands allowed

ITA 4075/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 1Section 132Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4075/Del/2014 (Assessment Year: 2009-10) DCIT Vs. Vikas Jain B-1/118, 2nd Floor, Central Circle-16 Paschim Vihar New Delhi New Delhi PAN : AAGPJ3118G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 09.01.2019 Date of Pronouncement 19.03.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is filed by the Revenue against the order passed by th…

DCIT, NEW DELHI vs. M/S. VASUDEVA JEWELLERS PVT. LTD., NEW DELHI

In the result the appeal of Revenue for AY 2008-09 is

ITA 4248/DEL/2014[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, NEW DELHI vs. M/S. VASUDEVA JEWELLERS PVT. LTD., NEW DELHI

In the result the appeal of Revenue for AY 2008-09 is

ITA 4247/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, NEW DELHI vs. M/S. VASUDEVA JEWELLERS PVT. LTD., NEW DELHI

In the result the appeal of Revenue for AY 2008-09 is

ITA 4246/DEL/2014[2006-07]Status: DisposedITAT Delhi15 Mar 2019AY 2006-07

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

VASUDEVA JEWELLERS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result the appeal of Revenue for AY 2008-09 is

ITA 3669/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

JCIT (OSD) CEN CIR 39, MUMBAI vs. KRUPA LAND LTD, MUMBAI

In the result, appeals of the assessee are allowed whereas appeal of the Revenue is dismissed

ITA 604/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Oct 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm The Jt. Commissioner Of Vs. M/S. Krupa Land Limited Income Tax (Osd), Cc-39 11, B-Wing, Mittal Towers Mumbai Free Press Journal Marg R.No.32(1), Ground Floor Nariman Point Aayakar Bhavan, M.K.Road Mumbai – 400 021 Mumbai – 400 020 Pan/Gir No. Aadck1521E Appellant) .. Respondent)

Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM The Jt. Commissioner of Vs. M/s. Krupa Land Limited Income Tax (OSD), CC-39 11, B-Wing, Mittal Towers Mumbai Free Press Journal Marg R.No.32(1), Ground Floor Nariman Point Aayakar Bhavan, M.K.Road Mumbai – 400 021 Mumbai – 400 020 PAN/GIR No. AADCK1521E Appellant) .. Respondent) ITA No.633/Mum/2012 & ITA No.4833/Mum/2014 (Assessment Year :2009-10) M/s. Krupa Land Limited Vs. The Jt. Commissioner of 11, B-Wing, Mittal Towers Income Tax (OSD), CC-39 Free Press Journal Marg Mumbai Nariman Point R.No.32(1),…