Fort Projects (P) Ltd. v. DCIT

145 TTJ 340Income Tax Appellate Tribunal2012#7403 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 68Section 22Section 23Section 234BSection 40(a)(ia)Section 43CBSection 115BEESection 132

Issues it is cited on

section 23(5)annual letting valueproject completion methodhouse property incomesection 43cjoint development agreementfresh tangible materialannual valuepercentage completion methodretracted statementdisallowance of interest expenditureicds

Judgments citing Fort Projects (P) Ltd. v. DCIT

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1274/CHNY/2025[2017]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

KISHORKUMAR DHIRAJLAL KATHROTIYA,SURAT vs. DCIT, CENTRAL CIRCLE-4, , SURAT

In the result the appeal filed by the Revenue in ITA No

ITA 476/SRT/2023[2018-19]Status: DisposedITAT Surat08 Sept 2025AY 2018-19
Section 133ASection 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA Nos: 476 & 531/SRT/2023 Assessment Years: 2018-19 Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J The DCIT Central Circle-4, Surat (Appellant) Vs The DCIT Central Circle-4, Surat Kishorkumar Dhirajlal Kathrotiya 20, Sardar Park, Surat, Parvat Patiya, Gujarat 395010 India PAN: AFIPK5281J (Respondent) ITA No. 435/SRT/2023 for A.Y. 2016-17 & IT(SS)A Nos: 125/SRT/2023 for A.Y. 2020-21…

DCIT, CENTRAL CIRCLE - 6(2), MUMBAI vs. ADARSH INDUSTRIAL ESTATE P. LTD, MUMBAI

In the result, appeals of the Revenue are dismissed and appeals of the assessee are partly allowed

ITA 2887/MUM/2019[2013-14]Status: DisposedITAT Mumbai11 Jun 2021AY 2013-14
Section 143(3)Section 68

…xports P Ltd [184 TTJ 469 (Mum)] 6. Dhanvarsha Builders & Developers (P.) Ltd. Vs. DCIT 102 ITD 375 (Pune) 7. S.G.R.Enterprises v ACIT [112 TTJ 377 (Bang)] 8. DCIT v Tejas Constructions [ITA 934/PN/2009 Order dated 31.1.2012] 9. Fort Projects (P) Ltd. v DCIT [145 TTJ 340 (Kol)] 10. Rakesh K. Kapadia [48 ITD 283 (And)] 11. ITO v Karda Construction P. Ltd. [ITA no.971/PN/2011 dated 31.07.2012] 12. South Calcutta Promoters (Pvt.) Ltd. Vs. ITO l.T.A. Nos. 2216 & 2217/ Kol/2003 The Ld. A.R. prayed before the Bench that in all the above cases it has been held that income has to be assessed in the year of completion of…

TULIP LAND & DEVELOPERS P. LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE - 6(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2980/MUM/2019[2016-17]Status: DisposedITAT Mumbai10 Feb 2021AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2016-17 M/S. Tulip Land & Dy. Cit, Developers P. Ltd., Central Circle-6(2), Ground Floor, Room No.1903, Rajpipla, 19Th Floor, Vs. Opp. Standard Chartered Air India Building, Bank, Nariman Point, Santacruz (W), Mumbai - 400021 Mumbai Pan: Aadct 7067N (Appellant) (Respondent) Assessment Year: 2016-17 Dy. Cit, M/S. Tulip Land & Central Circle-6(2), Developers P. Ltd., Room No.1903, A/201, Rajpipla, 19Th Floor, Vs. Opp. Standard Chartered Air India Building, Bank, Nariman Point, Santacruz (W), Mumbai - 400021 Mumbai Pan: Aadct 7067N (Appellant) (Respondent)

For Appellant: Shri Vijay Mehta, A.R. &For Respondent: Shri Vijay Kumar Menon, Sr. D.R
Section 132(1)Section 132(4)

…xports P Ltd [184 TTJ 469 (Mum)] 6. Dhanvarsha Builders & Developers (P.) Ltd. Vs. DCIT 102 ITD 375 (Pune) 7. S.G.R.Enterprises v ACIT [112 TTJ 377 (Bang)] 8. DCIT v Tejas Constructions [ITA 934/PN/2009 Order dated 31.1.2012] 9. Fort Projects (P) Ltd. v DCIT [145 TTJ 340 (Kol)] 10. Rakesh K. Kapadia [48 ITD 283 (And)] 11. ITO v Karda Construction P. Ltd. [ITA no.971/PN/2011 dated 31.07.2012] 12. South Calcutta Promoters (Pvt.) Ltd. Vs. ITO l.T.A. Nos. 2216 & 2217/ Kol/2003 The Ld. A.R. prayed before the Bench that in all the above cases it has been held that income has to be assessed in the year of completion of…

DCIT CENT. CIR. -5(3) (ERSTWHILE DCIT CENT. CIR. -36), MUMBAI vs. SUMER BUILDERS, MUMBAI

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

ITA 5130/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Sumer Builders V. Dy. Commissioner Of Income-Tax Central Circle – 5(3) 201, Commerce House {Erstwhile Dcit, Central Circle – 36} 140, Nm Road, Fort Room No. 1906, 19Th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aaafs2829R

For Appellant: Shri Nishit GandhiFor Respondent: Shri A. Mohan
Section 36(1)(iii)

…has been upheld in various judgements, ACIT v. Guruprerna Enterprises in ITA Nos. 255 to 257, 544 & 545/Mum/2010 and 4836/Mum/2009 (affirmed by the Hon'ble Bombay High Court in CIT v. Guruprerna Enterprises in ITA 1849 of 2011), Fort Projects P. Ltd. v. DCIT [145 TTJ 340 (Kolkata)], Dhanvarsha Builders and 47 ITA NO.4915 & 5130/MUM/2016 (A.Y: 2011-12) M/s. Sumer Builders Developers Pvt. Ltd. v. DCIT [(102 ITD 375 (Pune)] and Runwal Homes Pvt. Ltd. v. DCIT in ITA No. 5621/Mum/2017. 55. Ld. Counsel for the assessee further argued that these grounds were even remanded to the Assessing Officer for his remand report.…

SUMER BUILDERS,MUMBAI vs. DCIT CEN CIR 5(3), MUMBAI

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

ITA 4915/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Jan 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Sumer Builders V. Dy. Commissioner Of Income-Tax Central Circle – 5(3) 201, Commerce House {Erstwhile Dcit, Central Circle – 36} 140, Nm Road, Fort Room No. 1906, 19Th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aaafs2829R

For Appellant: Shri Nishit GandhiFor Respondent: Shri A. Mohan
Section 36(1)(iii)

…has been upheld in various judgements, ACIT v. Guruprerna Enterprises in ITA Nos. 255 to 257, 544 & 545/Mum/2010 and 4836/Mum/2009 (affirmed by the Hon'ble Bombay High Court in CIT v. Guruprerna Enterprises in ITA 1849 of 2011), Fort Projects P. Ltd. v. DCIT [145 TTJ 340 (Kolkata)], Dhanvarsha Builders and 47 ITA NO.4915 & 5130/MUM/2016 (A.Y: 2011-12) M/s. Sumer Builders Developers Pvt. Ltd. v. DCIT [(102 ITD 375 (Pune)] and Runwal Homes Pvt. Ltd. v. DCIT in ITA No. 5621/Mum/2017. 55. Ld. Counsel for the assessee further argued that these grounds were even remanded to the Assessing Officer for his remand report.…

YUG DEVELOPERS,MUMBAI vs. ACIT-17(3), MUMBAI

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

ITA 7130/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Jul 2019AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri M.Balaganesh, Am

Section 143(3)

…Enterprises in ITA Nos. 255 to 257, 544 & 545/Mum/2010 and 4836/M/2009 which was affirmed by the Hon’ble Bombay High Court in ITA No. 1849 of 2011 dated 4.3.2013. M/s. Yug Developers b) Kolkata Tribunal in the case of Fort Projects P Ltd vs DCIT reported in 145 TTJ 340 c) Pune Tribunal in the case of Dhanvarsha Builders and Developers P Ltd vs DCIT reported in 102 ITD 375 d) Mumbai Tribunal in the case of Runwal Homes P Ltd in ITA No. 5621/Mum/2017 4.4. Moreover, we also find in the present case, the ld CITA had accepted that during the relevant year, there has been no sale nor any transfer of significant ri…

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

ITA 3136/DEL/2014[2009-10]Status: DisposedITAT Delhi08 Jul 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

ITA 3135/DEL/2014[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

ITA 3134/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

ITA 3133/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

SURYA MERCHANTS LTD.,NEW DELHI vs. CIT, KANPUR

In the result, all the five Appeals filed by the Assessee stand

ITA 3132/DEL/2014[2005-06]Status: DisposedITAT Delhi08 Jul 2016AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…