How many judgments cite Experion Developers (P.) Ltd. v. ACIT?

31 judgments on BharatTax cite Experion Developers (P.) Ltd. v. ACIT (115 Taxmann.com 338), spanning 2020 to 2026.

Which sections of the Income Tax Act does Experion Developers (P.) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 151, Section 143(3), Section 68, Section 144B.

Experion Developers (P.) Ltd. v. ACIT

115 Taxmann.com 338High Court2020#3840 most cited

What is Experion Developers (P.) Ltd. v. ACIT authority for?

Approval for reassessment proceedings under Section 151 requires the sanctioning authority to be satisfied with the reasons recorded by the Assessing Officer, but does not necessitate elaborate reasoning. The sanctioning authority exercises a mechanical approval if satisfied.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Also referred to as

Experion Developers · Section 151 · sanctioning authority · approval · mechanical approval · non application of mind · borrowed satisfaction · reasons recorded · income escaping assessment

Sections most often in play

Section 147 Section 148 Section 151 Section 143(3)Section 68 Section 144B Section 142(1)Section 145(3)

Issues it is cited on

sanctioning authority section 151(1)non application of mind material facts necessary for assessment borrowed satisfaction mere change of opinion change of opinion entry operator income escaping assessment kelvinator escapement of income tangible material

Judgments citing Experion Developers (P.) Ltd. v. ACIT

Banarsi Lal, Firozabad vs. ITO 2(2)(1), Firozabad

In the result, the appeal of the assessee is allowed

ITA 317/AGR/2025[2014-2015]Status: DisposedITAT Agra20 Mar 2026AY 2014-2015

Bench: Us Challenging The Validity Of Assumption Of Jurisdiction U/S 147 Of The Act. These Additional Grounds Go To The Root Of The Matter & The Facts Relevant For Its Adjudication Are Placed On Record. Hence, We Admit The Additional Grounds & Take Up The Same First For Adjudication.

Section 147Section 148Section 151Section 250

…ions of section 151 of the Act, the Principal Commissioner was not required to provide elaborate reasoning to arrive at a finding of approval when he was satisfied with reasons recorded by Assessing Officer :- a) Experion Developers P Ltd. vs ACIT reported in 422 ITR 355 (Del HC) b) Virbhadra Singh vs DCIT reported in 88 taxmann.com 88 (HP HC) c) Sonia Gandhi vs ACIT reported in 407 ITR 594 (Del HC) 4 Banarsi Lal 5. We find that the various decisions quoted by both the Ld. AR as well as the Ld. DR are non-jurisdictional high courts giving conflicting decisions. We find that the Hon’ble Supreme Court in the case…

Infinity International, Ahmedabad vs. NFAC, Delhi Present Juris. the ITO, Ward-3(3)(1), Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 518/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad10 Mar 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalinfinity International, Nfac, Delhi Vs. H-611, Titanium City Centre, Present Jurisdiction 100 Ft. Anandnagar Road, Ito, Ward 3(3)(1), Satellite, Ahmedabad-380015 Ahmedabad [Pan: Aaefi 2610 J] (Appellant) .. (Respondent) Appellant By: Shri S.N. Soparkar, Sr. Advocate & Ms. Ukti Shah, Ar Respondent By: Shri Alpesh Parmar, Cit-Dr Date Of Hearing 07.01.2026 Date Of Pronouncement 10.03.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 143(3)Section 147Section 148Section 153(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Infinity International, NFAC, Delhi Vs. H-611, Titanium City Centre, Present Jurisdiction 100 Ft. Anandnagar Road, ITO, Ward 3(3)(1), Satellite, Ahmedabad-380015 Ahmedabad [PAN: AAEFI 2610 J] (Appellant) .. (Respondent) Appellant by: Shri S.N. Soparkar, Sr. Advocate, & Ms. Ukti Shah, AR Respondent by: Shri Alpesh Parmar, CIT-DR Date of Hearing 07.01.2026 Date of Pronouncement 10.03.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the asse…

Suresh Kumar, Yamunanagar vs. ITO, W-4, Yamunanagar

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 143(3)Section 147Section 151Section 28Section 56

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 390/CHD/2023 "नधा"रण वष" / Assessment Year: 2015-16 Shri Suresh Kumar, Vs The ITO, Village – Batholi, Ward No. 4, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./PAN NO: BPMPK3081H अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ajay Jain,CA Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 03.09.2025 Date of Pronouncement : 20.01.2026 PHYSICAL HEARING O R D E R PER RAJ P…

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel

Section 133ASection 151

…2025:UHC:11294-DB 1 Reserved IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY Date of Judgment:17.12.2025 Reserved on : 31.10.2025 INCOME TAX APPEAL No. 12 OF 2024 Principal Commissioner of Income Tax (Central), Kanpur. ….Appellant. Versus Rajan Rajesh Kumar …Respondent Counsel for the appellant : Mr. Hari Mohan Bhatia, learned counsel. Counsel for the respondent / caveator : Mr. Sivaraman, Mr. C.S. Rawat and Mr. Vivek Kumar, learned counsels for the respondent.…

Nina Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1878/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Hersh Vardhan Kshetry, Noida vs. ACIT, Circle Int. Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1877/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

Sangita Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1876/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

DCIT, Central Circle-28, New Delhi vs. Manish Uppal, Delhi

In the result, assessee’s appeal in ITA No

ITA 3061/DEL/2022[2013-14]Status: DisposedITAT Delhi16 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 132(1)Section 143(1)Section 147Section 148Section 153ASection 68

…426 3. GUJARAT AMBUJA GUJ HC 250 TAXMANN 482 4. ARADHNA ESTATE (P) LTD GUJ HC 254 TMI 5. V3S INFRATECH LTD VS ACIT ITAT DELHI 104 TAXMANN.COM 403 6. JMD GLOBAL (P) LTD VS PCIT DELHI HC 426 ITR 394 7. EXPERSION DEVELOPERS (P) LTD (MECHANICAL APPROVAL) DELHI HC 422 ITR 355 8. ANDERSON BIOMED (P) LTD GUJARAT HC 129 TAXMANN.COM 135 9. SHRIKANT PHULCHAND BHAKKAD (HUF) VS JCIT BOMBAY HC 137 TAXMANN.COM 445 10. CHETAN SABHARWAL (CHANGE OF OPINION) VS ACIT DELHI HC 110 TAXMANN.COM 57 DCIT v. Manish Uppal DCIT v. Manish Uppal 11. 11. 11. AMIT AMIT AMIT POLYPTINTS POLYPTINTS POLYPTINTS (P) (P) (P) LTD LTD LTD GUJARAT GUJAR…

Kailash Chand, Jaipur vs. ITO Ward, Behror

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT

Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 565/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kailash Chand ITO, Vs. Village Patharedi, Tehsil- Ward-Behror Kotputli, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPC7760R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya, Adv. & Sh. Devang Gargieya, Adv. jktLo dh vksj…

Tijaria Polypipes Limited, Jaipur vs. DCIT Cirlce 4, Jaipur

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR

Section 143(3)Section 147Section 148Section 68

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR श्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपीलसं. / ITA No. 616/JPR/2024 निर्धारणवर्ष / AssessmentYear : 2013-14 TijariaPolypipes Ltd. SP-1-2316, Ramchandrapura, RIICO Vs. The DCIT Industrial Area, Sitapura, Jaipur- 302 022 Circle-4 Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Tarun Mittal, CA राजस्व क…

Agl Technologies Ltd, New Delhi vs. DCIT Circle-1(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 4692/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Oct 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.4692/िद"ी/2019 (िन.व. 2010-11) M/S Agl Technologies Ltd., S-206, First Floor, Panchsheel Park, New Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaeca-1070-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle-1(1), Room No. 153A, C.R Building, ..... "ितवादी/Respondent I.P Estate0, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : Shri Anuj Jain, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Kanv Bali, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 13/08/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 30/10/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, New Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 26.03.2019, For Assessment Year 2010-11. 2. The Solitary Ground Raised By The Assessee In Appeal Is Against The Addition Of Rs.1 Crore U/S. 68 Of The Income Tax Act, 1961 (Hereinafter Referred To As 'The Act’).

For Appellant: Shri Anuj Jain, Chartered AccountantFor Respondent: Shri Kanv Bali, Sr. DR

Section 133ASection 139Section 143(1)Section 148Section 68

…other agencies is valid placed reliance on following decisions: i. PCIT vs. Paramount Communication (P.) Ltd., (2017-TIOL-253-Sc-IT); ii. PCIT vs. Paramount Communication (P.) Ltd., [2017] 79 taxmann.com 409 (Delhi); iii. Experion Developers P. Ltd. vs. ACIT, 422 ITR 355 (Delhi) & iv. Rajat Export Import India P. Ltd., vs. ITO 341 ITR 135 (Delhi) 6. We have heard the submissions made by rival sides and have examined the orders of authorities below. Though there is no ground raised by the assessee challenging reopening of assessment, yet both sides have made their submissions on this issue. 5 7. The assessee in g…

DCIT.Central Circle-14, New Delhi vs. Smt Sandhya Sharma, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2407/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR

Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

Sandhya Sharma, Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2019/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR

Section 145(3)Section 151

Goyal Vegoils Limited, Kasar, Kota vs. DCIT, Circle -2, Kota

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…

Champion Builder Pvt. Ltd., Kolkata vs. ITO, Ward-1(3), Gurgaon

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

ITA 462/DEL/2024[2015-16]Status: DisposedITAT Delhi21 Aug 2024AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17

Section 144BSection 147Section 148Section 68

…I.T.A.Nos.462 & 463/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 बनाम CHAMPION BUILDER PVT. LTD. ITO, 5, J.B.S., Halden Avenue, Vs. Ward-1(3), Silver Arcade, 2nd Floor, Room No.52, Gurgaon, Kolkata, West Bengal, 700105 Haryana. PAN No.AAACC0281G अपीलाथ" Appellant ""यथ"/Respondent Shri Manoj Kataruka, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Om Parkash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 01.07.2024 21.08.2024 उ"ोषणाक"तारीख/P…

Deputy Commissioner of Income Tax, Central Circle-19, New Delhi., Delhi vs. Sandeep Bajaj, Delhi

In the result, the Cross Objection filed by the assessee is

ITA 2993/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 147Section 148Section 151Section 2(22)(e)Section 56

…g authority is not required to give elaborate reasons for his satisfaction. For this proposition, he relied upon the following case laws: - -PCIT V Pioneer Town Planners Pvt. Ltd. ITA No 91/2019 Delhi High Court. -Experion Developers Pvt Ltd. V ACIT [2020] 422 ITR 355 (Del) -PCIT v. Meenakshi Overseas Ltd. (ITA No. 692/2016) Delhi. 7. In rejoinder, the AR has submitted that so far as the decision of Pioneer Town Planners (supra) relied upon by Ld DR is concerned, the same is in favour of the assessee. With regard to decision of Experion Developers (supra), relied upon by Ld DR, it has been submitted by the Ld.…

Spectrum Foods Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)

Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

Dhaval Dhushant Vora, Mumbai vs. Assistant Commissioner of Income Tax 33(1), Mumbai

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

ITA 3013/MUM/2023[2011-12]Status: DisposedITAT Mumbai04 Apr 2024AY 2011-12

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

For Appellant: Shri Viraj Mehta, CAFor Respondent: Smt. Mahita Nair, Sr. DR

Section 132Section 132(4)Section 147Section 148Section 151Section 153Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM & MS PADMAVATHY S, AM I.T.A. No. 3013/Mum/2023 (Assessment Year: 2011-12) Dhaval Dhushant Vora ACIT-33(1) 402, Vasant Kaikuth, Kautilya Bhavan, Vs. MGX Road, Kandivali (W), Bandra Kurla Complex, Maharashtra - 400067 Mumbai-400051 PAN : AABPV6328D Appellant) : Respondent) Appellant/Assessee by : Shri Viraj Mehta, CA Revenue/Respondent by : Smt. Mahita Nair, Sr. DR : 04.04.2024 Date of Hearing : 04.04.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal is against the order of the Commissioner of Incom…

Diya Infrastructure Pvt. Ltd., Delhi vs. ITO, Ward- 7(3), New Delhi

In the result, the appeal of the assessee is allowed in terms indicated herein above

ITA 1929/DEL/2019[2007-08]Status: DisposedITAT Delhi16 Mar 2023AY 2007-08

Bench: Shri Kul Bharat[Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., Vs Ito, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. Pan-Aaccd3991L Appellant Respondent Appellant By Ms. Rano Jain, Adv. & Ms. Mansi Jain, Ca Respondent By Shri Sanjay Nargas, Sr.Dr Date Of Hearing 15.02.2023 Date Of Pronouncement 16.03.2023

Section 142(1)Section 143Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., vs ITO, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. PAN-AACCD3991L APPELLANT RESPONDENT Appellant by Ms. Rano Jain, Adv. & Ms. Mansi Jain, CA Respondent by Shri Sanjay Nargas, Sr.DR Date of Hearing 15.02.2023 Date of Pronouncement 16.03.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2007-08 is directed against the order of Ld. CIT(A)-34, New Delhi dated 26.12.2018. 2. The assess…

Shyam Products P.Ltd, New Delhi vs. ITO, Ward-23(3), New Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 4908/DEL/2018[2007-08]Status: DisposedITAT Delhi31 Jan 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R

Section 147Section 148Section 271Section 68Section 69C

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…