DSL Properties Ltd. v. DCIT

60 SOT 89Income Tax Appellate Tribunal#18114 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2016.

Judgments citing DSL Properties Ltd. v. DCIT

ACIT, New Delhi vs. Ms. Habitat Royale Projects Pvt. Ltd., New Delhi

In the result, all the 04 Appeals filed by the Revenue stand dismissed and 02

ITA 619/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Nov 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 153C

…alid on account of following reasons:- i.) That extant satisfaction note is not recorded in capacity of AO of raided party as manifest from facial reading of the same, which is must as held by the Coordinate Bench Delhi ITAT in DSL Properties Ltd. vs. DCIT 60 SOT 89 vide order dated 31.5.2012 (even if AO of both the raided party and other person are same); ii) That on basis of jurisdictional Delhi High Court order in the case of Pepsi Food Pvt. Ltd. vs. ACIT 2014 (8) TMI 425 dated 7.8.2014 it is clear that the instant satisfaction note is based on conjectures and surmises and do not reflect the application…

ACIT, New Delhi vs. Ms. Sudhiksha Singh, Delhi

In the result, all the 04 Appeals filed by the Revenue stand dismissed and 02

ITA 618/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Nov 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 153C

…alid on account of following reasons:- i.) That extant satisfaction note is not recorded in capacity of AO of raided party as manifest from facial reading of the same, which is must as held by the Coordinate Bench Delhi ITAT in DSL Properties Ltd. vs. DCIT 60 SOT 89 vide order dated 31.5.2012 (even if AO of both the raided party and other person are same); ii) That on basis of jurisdictional Delhi High Court order in the case of Pepsi Food Pvt. Ltd. vs. ACIT 2014 (8) TMI 425 dated 7.8.2014 it is clear that the instant satisfaction note is based on conjectures and surmises and do not reflect the application…

ACIT, New Delhi vs. Ms. Sudhiksha Singh, Delhi

In the result, all the 04 Appeals filed by the Revenue stand dismissed and 02

ITA 617/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Nov 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 153C

…alid on account of following reasons:- i.) That extant satisfaction note is not recorded in capacity of AO of raided party as manifest from facial reading of the same, which is must as held by the Coordinate Bench Delhi ITAT in DSL Properties Ltd. vs. DCIT 60 SOT 89 vide order dated 31.5.2012 (even if AO of both the raided party and other person are same); ii) That on basis of jurisdictional Delhi High Court order in the case of Pepsi Food Pvt. Ltd. vs. ACIT 2014 (8) TMI 425 dated 7.8.2014 it is clear that the instant satisfaction note is based on conjectures and surmises and do not reflect the application…

Sandeep Singh Khinda, New Delhi vs. ACIT, New Delhi

In the result, all the 04 Appeals filed by the Revenue stand dismissed and 02

ITA 335/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Nov 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 153C

…alid on account of following reasons:- i.) That extant satisfaction note is not recorded in capacity of AO of raided party as manifest from facial reading of the same, which is must as held by the Coordinate Bench Delhi ITAT in DSL Properties Ltd. vs. DCIT 60 SOT 89 vide order dated 31.5.2012 (even if AO of both the raided party and other person are same); ii) That on basis of jurisdictional Delhi High Court order in the case of Pepsi Food Pvt. Ltd. vs. ACIT 2014 (8) TMI 425 dated 7.8.2014 it is clear that the instant satisfaction note is based on conjectures and surmises and do not reflect the application…

Sandeep Singh Khinda, New Delhi vs. ACIT, New Delhi

In the result, all the 04 Appeals filed by the Revenue stand dismissed and 02

ITA 334/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Nov 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 153C

…alid on account of following reasons:- i.) That extant satisfaction note is not recorded in capacity of AO of raided party as manifest from facial reading of the same, which is must as held by the Coordinate Bench Delhi ITAT in DSL Properties Ltd. vs. DCIT 60 SOT 89 vide order dated 31.5.2012 (even if AO of both the raided party and other person are same); ii) That on basis of jurisdictional Delhi High Court order in the case of Pepsi Food Pvt. Ltd. vs. ACIT 2014 (8) TMI 425 dated 7.8.2014 it is clear that the instant satisfaction note is based on conjectures and surmises and do not reflect the application…

DSL Properties Ltd. v. DCIT (60 SOT 89) — Cited in 5 Judgments | BharatTax