Industries Pvt. Ltd. v ACIT: 55 TTJ 711 (Ahd.) (iii) Rattah Mechanical Works Ltd. v. ITO

39 TTJ 132Income Tax Appellate Tribunal#20832 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Industries Pvt. Ltd. v ACIT: 55 TTJ 711 (Ahd.) (iii) Rattah Mechanical Works Ltd. v. ITO

JCIT(OSD), CIRCLE- 16(2), NEW DELHI vs. MAX MEDICAL SERVICES LTD., NEW DELHI

In the result, all appeals of the Revenue are dismissed

ITA 4711/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Jul 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri Prashant Maharishi, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.4711 & 8340/Del/2018 अपील िनधा"रण वष" िनधा"रण वष" /Assessment Years 2014-15 & 2015-16 िनधा"रण िनधा"रण वष" वष" Dcit, Circle-16(2), Room No.308, C.R. Building, I.P. Estate, ..........अपीलाथ"/Appellant New Delhi-110002 Vs Max Medical Services Ltd. 1, Dr. Jha Marg, Okhla, Phase-Iii, New Delhi-110020 …………. ""यथ" / Respondent Pan-Aadcm3619D आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1819 & 5477/Del/2017 अपील िनधा"रण वष" िनधा"रण वष" /Assessment Years 2012-13 & 2013-14 िनधा"रण िनधा"रण वष" वष" Dcit, Circle-16(2), Room No.308, C.R. Building, I.P. Estate, ..........अपीलाथ"/Appellant New Delhi-110002 Vs Max Medical Services Ltd. 1, Dr. Jha Marg, Okhla, Phase-Iii, New Delhi-110020 …………. ""यथ" / Respondent Pan-Aadcm3619D अपीलाथ" क" ओर से / Appellant By : Ms. Rakhi Vimal, Sr. Dr ""यथ" क" ओर से / Respondent By : Sh. Atul Ninawat, C.A. Assessment Years 2012-13 To 2015-16

For Appellant: Ms. Rakhi Vimal, Sr. DRFor Respondent: Sh. Atul Ninawat, C.A

Section 143(3)Section 40A(2)

…ging any evidence on record in support of the disallowance. The reliance was placed on the following case laws:  Dwarka Prasad Agarwal Vs ITO 52 ITD 239 (Cal)  Rattah Mechanical Works Ltd. Vs ITO 87 Taxman 288 (Chd.)  Shriram Pistons and Rings Ltd. Vs IAC 39 TTJ 132 (Del.) Assessment Years 2012-13 to 2015-16  Roger Enterprises Pvt. Ltd. Vs ITA 52 TTJ 198 (Del.)  Ramji Das Modi Vs DCIT 110 Taxman 107 (JP)  ACIT Vs Bateli Tea Co. Ltd. (2003) SOT 72  Continental Seeds & Chemicals Ltd. Vs ACIT (2003) SOT 393 13. The ld. CIT(A) after considering the submissions of the assessee observed that the assessee had e…

ITO, NEW DELHI vs. M/S. NIIT SMARTSERVE LTD., NEW DELHI

In the result, the appeal of the Revenue on both the grounds is dismissed

ITA 2160/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jul 2019AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 2160/Del/2017 : Asstt. Year : 2011-12 Income Tax Officer, Vs M/S Niit Smartserve Ltd., 8, Balaji Estate, 1St Floor, Guru Ravi Das Ward-18(3), New Delhi Marg, Kalkaji, New Delhi-110019 (Appellant) (Respondent) Pan No. Aabcn4598E Assessee By : Sh. Gaurav Jain, Adv. Revenue By : Ms. Rinku Singh, Sr. Dr Date Of Hearing: 11.07.2019 Date Of Pronouncement: 12.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Gaurav Jain, AdvFor Respondent: Ms. Rinku Singh, Sr. DR

Section 37(1)

…ew the fact that the bills and vouchers have been duly prepared and audited as per the statute and keeping in view the judgments of Hon’ble High Court of Gujarat in the case of Sayaji Iron & Engineering Company Vs CIT 253 ITR 749, Shriram Pistons & Rings Ltd. 39 TTJ 132, Rattah Mechanical Works Ltd. Vs ITO, ITAT Chandigarh 87 Taxmann 288 and since, the Assessing Officer has not pointed out any specific item of personal or in admissible expenditure, in the absence of any evidence brought on record by the Revenue to prove that the expenditure incurred was in admissible, we hereby uphold the decision of the ld. CIT(…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 341 of 484 (ii) Mahendra Oil cake Industries Pvt. Ltd. v ACIT: 55 TTJ 711 (Ahd.) (iii) Rattah Mechanical Works Ltd. v ITO: 87 Taxman 288 (Mag)Cd.) (iv) Shriram Pistons and Rings Ltd. v IAC: 39 TTJ 132 (Del.) (v) Roger Enterprises Pvt. Ltd. v. ITA : 52 TTJ 198 (Del.) (vi) Ramji Das Modi v. DCIT: 110 Taxman 107 (JP) (Mag) (vii) ACIT v. Bateli Tea Co. Ltd. [2003] SOT 72 (viii) Continental Seeds & Chemicals Ltd. v. ACIT: (2003) SOT 393 In the end he submitted that the assessing officer has made the disallowance t is submitted that the assessing off…

CONTITECH INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 3443/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Oct 2016AY 2011-12

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 3443/Del/2016 : Asstt. Year : 2011-12 Contitech India Pvt. Ltd., Vs Asstt. Commissioner Of Income Dsm 249, Dlf Tower, Shivaji Tax, Circle-6(2), Marg, Najafgarh Road, Industrial New Delhi Area, New Delhi-110015 (Appellant) (Respondent) Pan No. Aabcr6921P Assessee By : Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, Adv. & Puneet Chugh, Ca Revenue By : Sh. N. C. Swain, Sr. Dr Date Of Hearing : 04.08.2016 Date Of Pronouncement : 17.10.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 29.01.2016 Of The Ao Passed U/S 144C R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, AdvFor Respondent: Sh. N. C. Swain, Sr. DR

Section 144CSection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 3443/Del/2016 : Asstt. Year : 2011-12 Contitech India Pvt. Ltd., Vs Asstt. Commissioner of Income DSM 249, DLF Tower, Shivaji Tax, Circle-6(2), Marg, Najafgarh Road, Industrial New Delhi Area, New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AABCR6921P Assessee by : Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, Adv. & Puneet Chugh, CA Revenue by : Sh. N. C. Swain, Sr. DR Date of Hearing : 04.08.2016 Date of Pronouncement : 17.10.2016 ORDER Per N. K. Saini, AM: This is an appeal by the asse…