George Williamson (Assam) Ltd. v. CIT & Anr.

335 ITR 53High Court2011#4202 most cited

What is George Williamson (Assam) Ltd. v. CIT & Anr. authority for?

Prima facie adjustments under section 143(1)(a) are permissible only for incorrect claims that are apparent from information in the return. Debatable claims cannot be adjusted without giving prior intimation to the assessee.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also referred to as

George Williamson Assam Ltd v CIT · Tata Yadogawa Ltd v CIT · section 143(1) · section 143(1)(a) · prima facie adjustment · debatable claims · prior intimation · income tax assessment procedure

Sections most often in play

Section 143(1)Section 139(1)Section 143(1)(a)Section 143(1)(a)(iv)Section 2(24)(x)Section 2021Section 36(1)(va)Section 43B

Issues it is cited on

section 3(b)section 143(1)(a)(iv)retrospective amendmentsection 36(1)(iv)section 10aasection 2(24)(x)section 10asection 2(24)section 143(1)(a)section 36(1)(va)profits and gains of business or professionsection 43b

Judgments citing George Williamson (Assam) Ltd. v. CIT & Anr.

SAURASHTRA RACHNATMAK SAMITI SEVA TRUST,RAJKOT, GUJARAT vs. ADIT, CPC, BENGALURU, JURISDICTION - RAJKOT

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

ITA 124/RJT/2024[2019-20]Status: DisposedITAT Rajkot28 Mar 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.124/Rjt/2024 Assessment Year: (2019-20) (Hybrid Hearing) Saurashtra Rachnatmak Samiti Seva Vs. Adit, Trust. Cpc, Bengaluru. Rashtriya Shala Compound, Jurisdiction Rajkot. Rajkot- 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaats9227M (Appellant) (Respondent)

For Appellant: Shri G.R. Sanghvi, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(1)

…he following decisions: (1) Bajaj Auto Finance Ltd v/s CIT ( Tax Reference 25 of 2000 Mumbai HC) ITA NO. 124/Rjt/24 (AY 2019-20) Saurastra Rachnatmak Samiti Seva Trust (2) CIT V/s Smt Premlata Jalani ( 264 ITR 744-Rajasthan) (3) Tata Yadogawa Ltd v/s CIT (335 ITR 53-Jharkhand) (4) God Granites v/s CBDT ( 281 ITR 298-Karnataka ) (5) DCIT V/s Raghuvir Synthetics ( Tax Appeal 333 of 2004-Gujarat) (6) CIT V/s Malabar Building Products Ltd ( 248 ITR 72-Kerala) 8. The ld. Counsel also invited our attention towards the 1st proviso of section 143(1) of the Act, which reads as under: "Provided that no such adjust…

BRAHMA CHANDRA YADAV,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER RANGE 17, WARD 2(1)(1), GHAZIABAD, UTTAR PRADESH, UTTAR PRADESH

In the result, all these appeals are treated as partly allowed for statistical purposes

ITA 3034/DEL/2024[2021-2022]Status: DisposedITAT Delhi29 Nov 2024AY 2021-2022

Bench: Ms. Madhumita Roybrahma Chandra Yadav Vs. Jurisdictional Assessing 1G 201 Awho Township, Officer Range-17, Gurjinder Vihar, Greater Ward 2(1)(1), Cgo, Noida, Gautam Buddha Complex-I Purani Hapur Nagar, Up-201310 Chungi, Ghaziabad, Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abfpy5867K Appellant .. Respondent

For Appellant: Sh. Hemant Jain, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…1 Brahma Chandra Yadav THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Brahma Chandra Yadav Vs. Jurisdictional Assessing 1G 201 AWHO Township, Officer Range-17, Gurjinder Vihar, Greater Ward 2(1)(1), CGO, Noida, Gautam Buddha Complex-I Purani Hapur Nagar, UP-201310 Chungi, Ghaziabad, Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABFPY5867K Appellant .. Respondent Appellant by : Sh. Hemant Jain, Adv. Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 30.10.2024 Date of Pronouncement 29.11.2024 O R D E R PER MADHUMITA ROY, JM: The instant appea…

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. KANDARP TRADELINKS AND SERVICES PRIVATE LIMITED, VKI, JAIPUR

In the result, the appeal of the revenue is allowed,

ITA 561/JPR/2023[2021-22]Status: DisposedITAT Jaipur18 Dec 2023AY 2021-22

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)
Section 143(1)Section 250(5)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA Nos. 560 & 561/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 & 2021-22 cuke DCIT Kandarp Tradelinks and Services Vs. Private Limited, VKI, Jaipur Circle-06, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 6158 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Sh. A. S…

DCIT CIRCLE-6, JAIPUR, NCRB JAIPUR vs. KANDARP TRADELINKS AND SERVICES PRIVATE LIMITED, V K I JAIPUR

In the result, the appeal of the revenue is allowed,

ITA 560/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

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

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)
Section 143(1)Section 250(5)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA Nos. 560 & 561/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 & 2021-22 cuke DCIT Kandarp Tradelinks and Services Vs. Private Limited, VKI, Jaipur Circle-06, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 6158 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Sh. A. S…

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT
Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 21/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2019-20 Shri Laxman Nainani cuke The ACIT Vs. Prop: M/s. Nainani Medico Central Circle Rampura, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPH 9024 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, CA jktLo dh vksjls@Revenue by: Smt. Manisha C…

SWASTIC OIL INDUSTRIES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

ITA 35/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

SWASTIC OIL INDUSTIRES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

ITA 34/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 May 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

PARIS ELYSEES INDIA PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 357/JPR/2022[2018-19]Status: FixedITAT Jaipur20 Feb 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Shri James Kurian (CIT)
Section 143(1)Section 143(1)(a)Section 36Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 357/JPR/2022 fu/kZkj.k o"kZ@Assessment Year :2018-19 cuke Deputy Commissioner of Income Paris Elysees India Private Limited A-135, Perfume Factory, Vs. Tax, Heerawala, RIICO Industrial Area, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCP4088P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asse…

GRAMA VIDYODAYA SANGHA (REGD),MYSURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A

…are applicable or not, will not be covered under this section. [JKs Employees Welfare Fundy. ITO [1992] 107 CTR (Raj.) 161 : [1993] 199 ITR 765 (Raj.). See also CIT v. Orbit Travel & Tours (I?) Ltd [1999] 238 ITR 931 (AP). In Tata Yadogawa Ltd v. CIT [2011] 335 ITR 53 (Jharkhand), it was held that as prima facie adjustment is permissible only in respect of claims, the incorrectness M/s. Grama Vidyodaya Sangha (Regd), Mysuru Page 10 of 11 of which is apparent from any information in the return and debatable claims are not liable to such prima facie adjustments, AO was not justified in making prima facie adjustm…

ANSAL API INFRASTRUCTURE LTD ,NEW DELHI vs. ACIT,CIRCLE,2(2),DELHI, DELHI

In the result, all these appeals are treated as partly allowed

ITA 1781/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

VIRENDER PRATAP SINGH,DELHI vs. ITO,WARD-44(6), DELHI

In the result, all these appeals are treated as partly allowed

ITA 1779/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

DHARAMJIT SINGH,DELHI vs. ACIT, CIRCLE-52(1), NEW DELHI

In the result, all these appeals are treated as partly allowed

ITA 1767/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

GLOBAL GROUPWARE SOLUTIONS LIMITED,GURGAON vs. ITO, WARD-10(1), NEW DELHI

In the result, all these appeals are treated as partly allowed

ITA 1739/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

GIRDHARI YADAV,GHAZIABAD vs. ITO, WARD-2(1)(2), GHAZIABAD

In the result, all these appeals are treated as partly allowed

ITA 1726/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

ACIT, CIRCLE-13(1), NEW DELHI vs. JAGATJIT INDUSTRIES LTD, NEW DELHI

In the result, all these appeals are treated as partly allowed

ITA 1725/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

GARG HEART CENTRE & NURSING HOME P.LTYD,DELHI vs. ACIT, CIRCLE-10(1), NEW DELHI

In the result, all these appeals are treated as partly allowed

ITA 1700/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

RITU MUKHERJI,NOIDA vs. ACIT, CIRCLE-5(3)(1), G B NAGAR

In the result, all these appeals are treated as partly allowed

ITA 1666/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

SAMARPIT SURAKSHA PRIVATE LIMITED,DELHI vs. ITO,WARD-22(2), NEW DELHI

In the result, all these appeals are treated as partly allowed

ITA 1653/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

PUBLIX REALTORS AND FACILITATORS PRIVATE LIMITED,GURGAON vs. ITO, WARD 3(3), GURGAON

In the result, all these appeals are treated as partly allowed

ITA 1642/DEL/2022[2019-20]Status: DisposedITAT Delhi25 Aug 2022AY 2019-20

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

SWIFT SECURITAS P. LTD.,DELHI vs. CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 148/DEL/2022[2017-18]Status: DisposedITAT Delhi25 Apr 2022AY 2017-18
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Swift Securitas P. Ltd. Dy. Commissioner of 57, Rajdhani Enclave, Income Tax, Pitampura, CPC, Bangalore Delhi-110 034 Vs. PAN-AAGCS 2294F (Appellant) (Respondent) Appellant By Sh. Satyajeet Goel, CA Respondent by Sh. Umesh Takyar, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), New Delhi [Ld. CIT(A)”, for short], dated…

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George Williamson (Assam) Ltd. v. CIT & Anr. (335 ITR 53) — Cited in 28 Judgments | BharatTax