ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI
The appeal of the revenue is dismissed
ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16
Bench: Shri Prashant Maharishi & Shri K. N. Chary
For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A
…2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/De…