Developers and Co. vs. DCIT (2018-TIOL-51- SC-IT) 15. Vasudev Fatandas Vaswani v. ITO

78 Taxmann.com 201Supreme Court of India2017#9351 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing Developers and Co. vs. DCIT (2018-TIOL-51- SC-IT) 15. Vasudev Fatandas Vaswani v. ITO

J.D. SONS STEEL PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1061/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Aug 2021AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rajesh Jain, CAFor Respondent: Shri Umesh Takiyar, Sr.D.R
Section 139Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1060 & 1061/DEL/2015 Assessment Year 2007-08 & 2009-10 J.D. Sons Steel Pvt. Ltd., v. ACIT, B-17, First Floor, Circle-II, Nehru Ground, NIT, Faridabad. Faridabad. TAN/PAN: AAACJ9814A (Appellant) (Respondent) Appellant by: Shri Rajesh Jain, CA Respondent by: Shri Umesh Takiyar, Sr.D.R. Date of hearing: 05 07 2021 Date of pronouncement: 31 08 2021 O R D E R PER, AMIT SHUKLA, J.M. The aforesaid appeals have been filed by the assessee against separate impugned ord…

SWAMI KESHWANAND SHIKSHAN SANSTHAN,SIKAR vs. ITO (EXEMPTION), WARD-2, JAIPUR

Appeal is partly allowed

ITA 310/JPR/2020[2013-14]Status: DisposedITAT Jaipur13 Apr 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 309 & 310/JP/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed (Adv) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

SWAMI KESHWANAND SHIKSHAN SANSTHAN,SIKAR vs. ITO (EXEMPTION), WARD-2, JAIPUR

Appeal is partly allowed

ITA 309/JPR/2020[2012-13]Status: DisposedITAT Jaipur13 Apr 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 309 & 310/JP/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed (Adv) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

SUNIL KANAYALAL GAMBANI,MUMBAI vs. ACIT CIR 2, KALYAN

In the result, the appeal is allowed for statistical purposes

ITA 1179/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Jul 2019AY 2007-08

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2007-08

For Appellant: Mr. M. Subramanian, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR
Section 132(4)Section 143(1)Section 143(3)Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 Sunil KanayalalGambani, ACIT, Circle-2, Kalyan, I.T. Office, 608, Powai Plaza, Mohan Plaza (2nd floor) Wayale Vs. Hiranandani Garden, Nagar, Kalyan (West)- 421301 Mumbai-400076. PAN No. AAZPG6798E Appellant Respondent Assessee by : Mr. M. Subramanian, AR Revenue by : Mr. Chaudhary Arun Kumar Singh, DR Date of Hearing : 29/07/2019 Date of pronouncement : 31/07/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The rel…

M/S. ASIAN COLOUR COATED ISPAT LTD.,,NEW DELHI vs. DCIT, FARIDABAD

In the result, ground nos

ITA 2841/DEL/2015[2009-10]Status: DisposedITAT Delhi15 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 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 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.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K 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 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

M/S. ASIAN COLOUR COATED ISPAT LTD.,,NEW DELHI vs. DCIT, FARIDABAD

In the result, ground nos

ITA 2840/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

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 143(3)Section 153ASection 68

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 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.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K 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 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

M/S. NEELKANTH TOWN PLANNERS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal of the assessee is allowed

ITA 2943/DEL/2015[2005-06]Status: DisposedITAT Delhi08 Feb 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2005-06

For Appellant: Sh. Salil Aggarwal, Sh. Madhur AggarwalFor Respondent: Sh. Surender Pal, Sr. DR
Section 131Section 143Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 NEELKANTH TOWN PLANNERS Vs. DCIT, CENTRAL CIRCLE-27, PVT. LTD. NEW DELHI G-36, 2ND FLOOR, OUTER CIRCLE, CONNAUGHT PLACE, NEW DELHI – 110 001 (PAN: AAACN2742D) (Assessee) (Respondent) Assessee by : Sh. Salil Aggarwal, Sh. Madhur Aggarwal, Sh. R.P. Mall, Advocates Department by : Sh. Surender Pal, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-29, New Delhi on 07.04.2…

PUSHP STEELS & MINING (P) LTD.,DELHI vs. ITO, WARD- 20(2), NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 6094/DEL/2018[2008-09]Status: DisposedITAT Delhi07 Feb 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2008-09

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Smt. Sulekha Verma, CIT(DR) &
Section 143(3)Section 147Section 153(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year : 2008-09 PUSHP STEELS & MINING (P) LTD. Vs. ITO, WARD 20(2), 751, KUNDEWALAN STREET, NEW DELHI AJMERI GATE, DELHI – 110 006 (PAN: AADCP2925K) (Assessee) (Respondent) Assessee by : Sh. Suresh Kumar Gupta, CA Department by : Smt. Sulekha Verma, CIT(DR) & Sh. Surender Pal, Sr. DR. ORDER PER L.P. SAHU, AM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-7, New Delhi on 12.09.2018 in relation to the assessment yea…

BILLO,DELHI vs. ITO, WARD- 1(2), MEERUT

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3817/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Dec 2018AY 2010-11

Bench: Shri R.K. Pandaassessment Year: 2010-11 Smt.Billo, Vs. Ito, C/O Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. Pan: Bakpb9355A (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 12.12.2018 Order

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri D.S. Rawat, Sr.DR
Section 142(1)Section 144Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Smt.Billo, Vs. ITO, C/o Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. PAN: BAKPB9355A (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri D.S. Rawat, Sr.DR Date of Hearing : 11.10.2018 Date of Pronouncement : 12.12.2018 ORDER This appeal by the assessee is directed against the order dated 19th March, 2018 of the CIT(A), Meerut, relating to Assessment Year 2010-11. 2. The facts of the case, in brief, are that the assessee is a…

ASTRON POLYMERS PVT. LTD.,FARIDABAD vs. DCIT, FARIDABAD

In the result, appeal of the assessee is allowed

ITA 3426/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Dec 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2009-10 Vs M/S Astron Polymers P.Ltd., Dy. Commissioner Of Income- Plot No.3, Site No.2, Tax, Circle-1, Faridabad. Lajwanti Chemical Complex, 14/3, Mathura Road, Faridabad. Pan: Aacca4260B ( Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 148(2)

…the reopening of assessment u/s 147 is valid despite the AO not passing speaking order against objections field by the assessee and the SLP filed against this decision of the High Court was dismissed by the Hon’ble Supreme Court vide order reported in (2017) 78 Taxmann.com 201. He further contended that the assessment order clearly reads that the assessee entered appearance and cooperated in the assessment proceedings by filing requisite details/information required by the learned AO, as such, it is not open for the assessee to contend that they have raised any objections to the reopening of the proceedings and…

PRABHU DAYAL AGGARWAL,NEW DELHI vs. ACIT, CIRCLE-59(1) , NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 1662/DEL/2018[2009-10]Status: DisposedITAT Delhi29 Jun 2018AY 2009-10

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10 Prabhu Dayal Aggarwal, Acit, Circle- 59(1), G- 47, Preet Vihar, New Delhi. Vs. New Delhi.

For Appellant: Shri K. Sampat, AdvFor Respondent: Shri Atiq Ahmad, Sr.DR
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2009-10 Prabhu Dayal Aggarwal, ACIT, Circle- 59(1), G- 47, Preet Vihar, New Delhi. Vs. New Delhi. PAN : ACBPA0069J (Appellant) (Respondent) Assessee by : Shri K. Sampat, Adv. Shri V. Raja Kumar, Adv. Department by : Shri Atiq Ahmad, Sr.DR Date of hearing : 25-06-2018 Date of pronouncement : 29-06-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 12.02.2018 of the CIT(A)- XXV, New Delhi rela…

M/S RISHIPAL INVESTMENTS AND FINANCE (P) LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 2424/DEL/2017[2007-08]Status: DisposedITAT Delhi22 Dec 2017AY 2007-08

Bench: Shri R. K. Pandaassessment Year : 2007-08 Rishipal Investments & Finance (P) Ito, Ward- 21(3), Ltd., New Delhi. 25/31, Ambros House, Vs. East Patel Nagar, New Delhi.

For Appellant: Shri V. K. Tulsiyan, CAFor Respondent: Ms. Yamini, Sr. DR
Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2007-08 Rishipal Investments and Finance (P) ITO, Ward- 21(3), Ltd., New Delhi. 25/31, Ambros House, Vs. East Patel Nagar, New Delhi. PAN : AABCR5971K (Appellant) (Respondent) Assessee by : Shri V. K. Tulsiyan, CA Department by : Ms. Yamini, Sr. DR Date of hearing : 01-12-2017 Date of pronouncement : 22-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 06.02.2017 of CIT(A)-36, New Delhi relating to assessment year 2007-08. 2…