Home Finders Housing Ltd. v. ITO

94 Taxmann.com 84Supreme Court of India2018#1312 most cited

What is Home Finders Housing Ltd. v. ITO authority for?

A procedural irregularity, such as failing to dispose of objections before completing an assessment, does not automatically render the assessment order void or non-est, and can potentially be cured.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · Section 147 · Section 148 · Section 143(3) · objections to reopening · procedural irregularity · void order · non-est · GKN Driveshafts India Ltd.

Also reported as

256 Taxmann 59

Sections most often in play

Section 147Section 148Section 143(3)Section 14ASection 144Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

kelvinatormere change of opinionchange of opinionsection 80p(2)(a)reason to believegross total incomedisallowance under section 14asection 80p(2)(d)section 80p(2)(a)(i)tangible materialsection 80p(2)rule 46a

Judgments citing Home Finders Housing Ltd. v. ITO

Manish K. Ajmera (HUF), Mumbai vs. DCIT CC - 2 (2), Mumbai

In the result, appeal of the assessee is allowed

ITA 5001/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blemanish K. Ajmera (Huf) V. Dcit – Cc – 2(2) 63/67, Carmello’S Building Room No. 806, 8Th Floor 4Th Floor, Pathakwadi Old Cgo Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 Pan: Aadhm4708A (Appellant) (Respondent) Shri Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Manish K. Ajmera (HUF) v. DCIT – CC – 2(2) 63/67, Carmello’s Building Room No. 806, 8th Floor 4th Floor, Pathakwadi Old CGO Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 PAN: AADHM4708A (Appellant) (Respondent) Shri Dinkle Hariya Assessee by : Department by Shri Sanjay J. Sethi Date of Hearing : 18.11.2020 Date of Pronouncement : 08.12.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appea…

Jiten K. Ajmera (HUF), Mumbai vs. DCIT - CC - 2(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4999/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Blejiten K. Ajmera (Huf) V. Dcit – Cc – 2(2) 63/67, Carmello’S Building Room No. 806, 8Th Floor 4Th Floor, Pathakwadi Old Cgo Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 Pan: Aachj7449E (Appellant) (Respondent) Shri Dinkle Hariya Assessee By : Department By Shri Sanjay J. Sethi

For Appellant: Department by Shri Sanjay J. Sethi
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 63/67, Carmello’s Building Room No. 806, 8th Floor 4th Floor, Pathakwadi Old CGO Building Mumbai - 400002 Pratistha Bhavan M.K. Road, Mumbai – 400 020 PAN: AACHJ7449E (Appellant) (Respondent) Shri Dinkle Hariya Assessee by : Department by Shri Sanjay J. Sethi Date of Hearing : 18.11.2020 Date of Pronouncement : 08.12.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeal…

Shri Ashok Kumar Goyal, Beawar vs. ITO, Ward-1, Beawar

In the result, the ground of appeal is allowed

ITA 1219/JPR/2019[2013-14]Status: DisposedITAT Jaipur15 Oct 2020AY 2013-14
For Appellant: Shri PC Parwal (CA)For Respondent: Smt. Chanchal Meena (Addl. CIT)
Section 139(1)Section 143(3)Section 147Section 148Section 154Section 57(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’SMC’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1219/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke Shri Ashok Kumar Goyal, The Income Tax Officer, Vs. 34, Laxmi Market, Ward 1, Beawar, Ajmer. Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABDPG 9626 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri PC Parwal (CA) jktLo dh vksj ls@ Revenue by : Smt. Chanchal Meena (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hea…

Shri Girraj Prasad Gilara HUF, Jaipur vs. Income Tax Officer, Ward-6-5, Jaipur

In the result, appeal of the assessee is allowed

ITA 354/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Oct 2020AY 2009-10
For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Chanchal Meena (Addl. CIT)
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’A’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 354/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10. cuke M/s. Girraj Prasad Gilara HUF Income Tax Officer, Vs. B-199, Rajendra Marg, Bapu Nagar, Ward 6(5), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AACHG 6001 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal (CA) jktLo dh vksj ls@ Revenue by…

M/S. Cmc Ltd, Mumbai vs. The ACIT RG 10(1), Mumbai

In the result, this appeal filed by the assessee stands partly allowed

ITA 4528/MUM/2008[2002-2003]Status: DisposedITAT Mumbai06 Feb 2020AY 2002-2003

Bench: Shri Shamim Yahya (Am) & Shri Ramlal Negi (Jm)

Section 10ASection 147Section 234DSection 35Section 80H

…THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 4528/Mum/2008 (Assessment Year 2002-03) Tata Consultancy Services Ltd. ACIT Range-10(1) Vs. (upon merger of CMC ltd. with Mumbai. Tata Consultancy Services Ltd.) 9th Floor, Nirmal Building Nariman Point Mumbai-400 021. PAN : AAACC2030K (Appellant) (Respondent) Assessee by None Nitesh Joshi Department by Shri V. Sreekar Date of Hearing 05.12.2019 Date of Pronouncement 06.02.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned CIT(A) dat…

M/S. Laxmi Rolling and Strips Private Limited, Bangalore vs. Income Tax Officer, Ward- 4(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2013/BANG/2019[2012-13]Status: DisposedITAT Bangalore28 Jan 2020AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Sri.Ramasubramanian, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR
Section 143(3)Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.2013/Bang/2019 : Asst.Year 2012-2013 M/s.Laxmi Rolling and Strips The Income Tax Officer Private Limited, Plot No.54, Vs. Ward 4(1)(1) Anekal Taluk, Bommasandra Bangalore. Industrial Area Bangalore – 560 099. PAN : AAACL8886A. (Appellant) (Respondent) Appellant by : Sri.Ramasubramanian, CA Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 23.01.2020 Pronouncement : 28.01.2020 O R D E R This appeal filed by the assessee is directed against the order of the CIT(A),…

Goel Wax (P) Ltd., New Delhi vs. ITO, Ward-11(4), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2075/DEL/2018[2008-809]Status: DisposedITAT Delhi07 Jan 2020AY 2008-809

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 139(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S GOEL WAX (P) LTD., Vs. ITO, WARD 11(4), C/O RAJ KUMAR & ASSOCIATES, NEW DELHI CAs, L-7A, SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AAACG0121F) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA Department by : Sh. Manoj Kumar Chopra, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-35, New Delhi on 01.12.2017 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts and c…

Jai Pal, Panipat vs. ITO Ward 2, Panipat

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2750/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Ms. Mansi Jain, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 JAI PAL, Vs. ITO, WARD-2, H.NO. 2198, E-BLOCK, PANIPAT ANSAL SUSHANT CITY, PANIPAT HARYANA (PAN: ASCPS2095M) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Ms. Mansi Jain, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A), Karnal on 23.01.2019 in relation to the assessment year 2010-11 on the following grounds:- 1. On the facts and circumstances of the case, the or…

Apc Air Systems P.Ltd, New Delhi vs. ITO, Ward-3(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 4715/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Mrs. Sonia Rani, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 144Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 APC AIR SYSTEMS P. LTD., Vs. ITO, WARD-3(1), 1/7236, EAST GORAKH PARK, NEW DELHI BEHIND HANUMAN MANDIR, SHAHDARA, NEW DELHI – 110 032 (PAN: AAECA7472P) (Appellant) (Respondent) Assessee by : Mrs. Sonia Rani, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-I, New Delhi on 08.05.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That the Ld. CIT(A) err…

Giggle Infotech Pvt. Ltd., New Delhi vs. ITO, Ward- 10(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 1284/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Deepak Ostwal, FCAFor Respondent: Sh. Pradeep Singh Gautam, Sr.DR
Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S GIGGLE INFOTECH PVT. Vs. ITO, WARD 10(1), LTD., NEW DELHI C/O D. OSTWAL & ASSOCIATES, 310, COMPETENT HOUSE, F-14, MIDDLE CIRCLE, CONNAUGHT PLACE, NEW DELHI – 110 001 (PAN: AACCG6898F) (Appellant) (Respondent) Assessee by : Sh. Deepak Ostwal, FCA Department by : Sh. Pradeep Singh Gautam, Sr.DR.. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-35, New Delhi on 09.11.2017 in relation to the assessment year 2008-09 on the follo…

Reuters Transaction Services Ltd., Mumbai vs. DCIT (Internatioal Taxation) - 4(1)(1), Mumbai

In the result, appeal stands dismissed

ITA 5121/MUM/2017[2014-15]Status: DisposedITAT Mumbai20 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(1)Section 144C(13)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5121/Mum./2017 (Assessment Year : 2014–15) Reuters Transaction Services Ltd. C/o BMR & Associates LLP BMR House, 36–B ……………. Appellant Dr. R.K. shirodkar Marg Parel (E), Mumbai 400 012 PAN – AACCR0226Q v/s Dy. Commissioner of Income Tax International Taxation ……………. Respondent Circle–4(1)(1), Mumbai Assessee by : Shri P.J. Pardiwala a/w Shri Nitesh Joshi Revenue by : Shri V. Sreekar Date of Hearing – 23.09.2019 Date of Order – 20.12.2019 O R D E R PER SAKTIJ…

Tara Alloys Ltd., New Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 5407/DEL/2018[2007-08]Status: DisposedITAT Delhi19 Dec 2019AY 2007-08

Bench: Shri H.S. Sidhuassessment Year : 2007-08

For Appellant: Sh. Nippun Mittal, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2007-08 TARA ALLOYS LTD., Vs. ITO, WARD 16(1), 102, HARSHA HOUSE, NEW DELHI KARAMPURA COMMERCIAL COMPLEX, NEW DELHI – 110 015 (PAN: AAACT0545N) (Appellant) (Respondent) Assessee by : Sh. Nippun Mittal, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-16, New Delhi on 30.05.2018 in relation to the assessment year 2007-08 on the following grounds:- 1. On the facts and circumstances of th…

Heat Flown Electricals Pvt. Ltd., New Delhi vs. ITO, Ward- 11(2), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 3692/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Sh. PranshuFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 HEAT FLOWN ELECTRICALS PVT. Vs. ITO, WARD 11(2), LTD., NEW DELHI 207, ALLIED HOUSE, 2, OLD ROHTAK ROAD, INDERLOK, NEW DELHI – 35 (PAN: AABCH0771R) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Sh. Pranshu Singhal, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-4, New Delhi on 29.03.2019 in relation to the assessment year 2010-11 on the following grounds:- 1.…

Neelam Arora, New Delhi vs. ITO, Ward-36(4), New Delhi

In the result, all the five appeals filed by the respective assesses are allowed

ITA 2689/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 2689/Del/2019 Assessment Year: 2010-11 Neelam Arora, Vs. Ito, Ward-36(4), C/O Kapil Goel, Adv. New Delhi F-26/124, Sector-7, Rohini, Delhi – 85 (Pan: Afkpa9328J) (Assessee) (Respondent Assessee By : Shri Kapil Goel, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 2689/Del/2019 Assessment Year: 2010-11 NEELAM ARORA, vs. ITO, WARD-36(4), C/O KAPIL GOEL, ADV. NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI – 85 (PAN: AFKPA9328J) (ASSESSEE) (RESPONDENT Assessee by : Shri Kapil Goel, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 20.11.2018 passed by the Ld. CIT(A)-12, New Delhi on the following grounds:- 1. That order passed by Ld AO dated 29/12/2017 and further order passed by ld…

Cable and Wireless (India) Ltd, Mumbai vs. DCIT (It) Cir 2(1)(1), Mumbai

In the result, appeal stands dismissed

ITA 3199/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Dec 2019AY 2011-12

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Vishal KarlaFor Respondent: Shri V. Sreekar
Section 115JSection 143(3)Section 144C(1)Section 144C(13)Section 253Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT, AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER IT(TP)A no.3199/Mum./2017 (Assessment Year : 2011–12) Cable and Wireless (India) Ltd. C/o BMR& Associates LLP BMR House, 36B, Dr.R.K. Shriodkar ……………. Appellant Marg, Parel, Mumbai 400 012 PAN – AAACC6133F v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(1)(1), Mumbai Assessee by : Shri Vishal Karla Revenue by : Shri V. Sreekar Date of Hearing – 17.09.2019 Date of Order – 16.12.2019 O R D E R PER SAKTIJIT DEY, J.M. The captioned appeal has been filed by the asse…

Blue Chip Developers (P) Ltd., New Delhi vs. ITO, Ward- 5(1), New Delhi

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

ITA 1061/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhui.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 Blue Chip Developers (P) Ltd., Vs. Ito, Ward-5(1), C/O Raj Kumar & Associates, Cas New Delhi L-7A (Lgf), South Extension, Part-2, New Delhi – 49 (Pan: Aabcb4432B) (Assessee) (Respondent Assessee By : Shri Raj Kumar, Ca & Sh. Sumit Goel, Ca Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 BLUE CHIP DEVELOPERS (P) LTD., vs. ITO, WARD-5(1), C/O RAJ KUMAR & ASSOCIATES, CAs NEW DELHI L-7A (LGF), SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AABCB4432B) (ASSESSEE) (RESPONDENT Assessee by : Shri Raj Kumar, CA & Sh. Sumit Goel, CA Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 15.01.2019 passed by the Ld. CIT(A)-2, New Delhi on the following grounds:- 1. That under the f…

Anurag, Ghaziabad vs. ITO, Ward-1(1), Ghaziabad

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

ITA 1023/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 Anurag, Vs. Ito, Ward-1(1), E-26, Shastri Nagar, Ghaziabad Meerut Uttar Padesh Pin: 250002 (Pan: Aawpa7602C) (Assessee) (Respondent Assessee By : Shri M.P. Rastogi, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 ANURAG, vs. ITO, WARD-1(1), E-26, SHASTRI NAGAR, GHAZIABAD MEERUT UTTAR PADESH PIN: 250002 (PAN: AAWPA7602C) (ASSESSEE) (RESPONDENT Assessee by : Shri M.P. Rastogi, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 04.11.2018 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- 1. That there was no valid assumption of jurisdiction u/s. 147/148 of the Income Tax Act, 1…

Umesh Kumar Tyagi, Delhi vs. ITO, Ward- 2(1), Ghaziabad

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

ITA 2978/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 2978/Del/2019 Assessment Year: 2010-11 UMESH KUMAR TYAGI, vs. ITO, WARD-2(1), C/O KAPIL GOEL, ADV. GHAZIABAD F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AFGPT9580F) (ASSESSEE) (RESPONDENT Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 31.01.2019 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- “1. That on facts and circumstances of the case and in law, action…

Dharmender Kumar, New Delhi vs. ITO, Ward- 65(5), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2728/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Oct 2019AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE :SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 DHARMENDER KUMAR Vs. ITO, WARD 65(5), C/O RAJ KUMAR & ASSOCIATES,. NEW DELHI L-7A(LGF), SOUTH EXTENSION PART-II, NEW DELHI (PAN: ASGPK3927N) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA & Sh. Sumit Goel, CA Department by : Ms. Ekta Vishnoi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-21, New Delhi on 28.03.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts…

Ramdev Mundhra, New Delhi vs. ITO Ward - 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1722/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…