Homelife Buildcon (P.) Ltd. v. DCIT

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, JMD Regent Room No. 269A, 2nd Floor, Vs. Plaza, MG Road, Gurgaon, ARA Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., DCIT, Ground Floor, JMD Regent Central Circle-20, Room No. 269A, 2…

DCIT, CENTRAL CIRCLE - 2, NOIDA, NOIDA vs. M/S MONTAGE ENTERPRISES PVT. LTD., NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Montage Enterprises Pvt. Vs. Dcit/Acit, Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan :Aaccm8173H (Appellant) (Respondent) With Assessment Year: 2022-23 Dcit/Acit, Vs. Montage Enterprises Pvt. Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan: Aaccm8173H (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Aggarwal, Itp Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 29.12.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Montage Enterprises Pvt. Vs. DCIT/ACIT, Ltd., Central Circle-II, 205, 2nd Floor, V-4, Mayur Noida Plaza -2, Local shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi PAN :AACCM8173H (Appellant) (Respondent) With Assessment Year: 2022-23 DCIT/ACIT, Vs. Montage Enterprises Pvt. Ltd., Central Circle-II, 205, 2nd Floor, V-4, Mayur Noida Plaza -2, Local shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi PAN: AACCM8173H (Appella…

MONTAGE ENTERPRISES PRIVATE LIMITED,MAYUR VIHAR PHASE-I, EAST DELHI vs. DCIT/ACIT CEN CIR-II, NOIDA, CENTRAL CIRCLE-II, NOIDA

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Montage Enterprises Pvt. Vs. Dcit/Acit, Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan :Aaccm8173H (Appellant) (Respondent) With Assessment Year: 2022-23 Dcit/Acit, Vs. Montage Enterprises Pvt. Ltd., Central Circle-Ii, 205, 2Nd Floor, V-4, Mayur Noida Plaza -2, Local Shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi Pan: Aaccm8173H (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Aggarwal, Itp Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 29.12.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Montage Enterprises Pvt. Vs. DCIT/ACIT, Ltd., Central Circle-II, 205, 2nd Floor, V-4, Mayur Noida Plaza -2, Local shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi PAN :AACCM8173H (Appellant) (Respondent) With Assessment Year: 2022-23 DCIT/ACIT, Vs. Montage Enterprises Pvt. Ltd., Central Circle-II, 205, 2nd Floor, V-4, Mayur Noida Plaza -2, Local shopping Centre, Mayur Vihar, Phase-1, East Delhi, Delhi PAN: AACCM8173H (Appella…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…

ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…