Ganpati Fincap Services (P.) Ltd. v. CIT

82 Taxmann.com 408High Court2017#2732 most cited

What is Ganpati Fincap Services (P.) Ltd. v. CIT authority for?

Separate satisfaction notes are not required under Section 153C of the Income-tax Act when the Assessing Officer of both the searched person and the 'other person' is the same.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2017 to 2023.

Also referred to as

Ganpati Fincap Services (P.) Ltd. v. CIT · section 153C · satisfaction note · same Assessing Officer · person searched · other person · single satisfaction note · jurisdiction 153C · Delhi High Court · 82 Taxmann.com 408

Issues it is cited on

satisfaction noteshare application moneycross objectionsection 153cincriminating materialundisclosed incomesection 153section 132section 15appeal before the tribunalpersontotal income

Judgments citing Ganpati Fincap Services (P.) Ltd. v. CIT

ACIT, New Delhi vs. M/S. Arintex Ltd., New Delhi

The appeals of the revenue stand dismissed

ITA 993/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Nov 2018AY 2005-06

Bench: Shri R.K.Panda & Shri Sudhanshu Srivastava

Section 132Section 143(3)Section 14ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-993,994/Del/2015 (A.Y.: 2005-06, 2006-07) ACIT vs Arintex Ltd. Central Circle-30 Lotus Tower Basement, New Delhi Community Centre, New Friends Colony, New Delhi PAN : AADCA5442J Assessee by R. R.K.Gupta, Adv. & Somil Agarwal Revenue by Smt. Aparna Karan, CIT(DR) Date of Hearing 20.09.2018 Date of Pronouncement 30.11.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. ITA no. 993/Del/2015 is department’s appeal preferred against order dated 11.11.2014 passed…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

DCIT, New Delhi vs. M/S. Sutlej Agro Products Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 289/DEL/2015[2006-07]Status: DisposedITAT Delhi14 Sept 2018AY 2006-07

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132(2)Section 143(2)Section 153CSection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 289 to 293/Del./2015 Assessment Year: 2006-07 to 2010-11 DCIT, Central Circle-31, vs. M/s. Sutlej Agro Products Ltd., New Delhi. 30, Community Centre, Saket, New Delhi. (PAN- AAACS 4232K) (Appellant) (Respondent) Revenue by Shri S.S. Rana, CIT/DR Assessee by Shri Amol Sinha, Adv. & Shri Ashvini Kumar, Adv. Date of Hearing 30.08.2018 Date of Pronouncement 14.09.2018 ORDER Per L.P. Sahu, A.M.: The bunch of above fives appeals at the instance of the R…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 485/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 484/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1619/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1618/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1616/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…

M/S. Dalmia Consolidated Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2753/DEL/2017[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Ms. Rachna Singh, CIT(DR)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153CSection 68

…i High Court in the case of Pr.CIT Vs. Index Securities Pvt. Ltd. 86 taxmann.com 84(Del) decided against the revenue on the validity of assumption of jurisdiction u/s 153C of the Act. The decision in the case of Ganpati Fincap Services (P) Ltd. vs. CIT (2017) 82 Taxmann.com 408 (Delhi) and PCIT vs. Instronics Ltd. (2017) 82 taxmann.com 357 (Delhi) merely hold that where the assessing officer of the person searched and the other person are the same there is no need for recording two separate satisfaction notes. On the facts of the present case where assessing officer of the searched person and other person are not…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

M/S. Svil Mines Ltd., New Delhi vs. DCIT, New Delhi

In the result, Assessee’s Appeal stands allowed

ITA 1684/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Dec 2017AY 2005-06

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 143(1)Section 153ASection 35D

…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. No.1684/DEL/2012 A.Y. : 2005-06 M/S SVIL MINES LTD. VS. DCIT, CENTRAL CIRCLE-25, (AMALGATED COMPANY OF ROOM NO. 331, ARA CENTRE, AMALGATING COMPANY M/S JHANDEWALAN EXTN., TEXEFX MARBLE INDUSTRIES NEW DELHI LTD.) E-3, 1ST FLOOR, PHASE-II, MANGOLPURI INDUSTRIAL AREA, NEW DELHI -34 (PAN: AAICS5805Q) (ASSESSEE) (RESPONDENT) Assessee by : Sh. Rajiv Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue by : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has file…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3181/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Dec 2017AY 2006-07

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…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.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3178/DEL/2011[2001-02]Status: DisposedITAT Delhi07 Dec 2017AY 2001-02

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

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…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.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…