ITO v. V.R. Global Energy (P.) Ltd.

113 Taxmann.com 31Supreme Court of India2020#5717 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also reported as

268 Taxmann 392

Sections most often in play

Section 68 Section 143(2)Section 250 Section 143(3)Section 131 Section 133(6)Section 68 of the Income Tax Act Section 10(1)

Issues it is cited on

share capital and share premium addition under section 68 share application money unexplained cash credit rule 46a genuineness of the transaction section 68 section 131 scrutiny assessment section 133(6)salary section 14a

Judgments citing ITO v. V.R. Global Energy (P.) Ltd.

AADARSH SURANA, CHENNAI,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1840/CHNY/2025[2017-18]Status: DisposedITAT Chennai15 Dec 2025AY 2017-18

For Appellant: Shri. R.Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, CIT

Section 142(1)Section 143(2)Section 143(3)Section 250Section 47Section 68

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1840/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Aadarsh Surana, 42, Rajendra Prasad Road, Chrompet, Chennai - 600 044. [PAN: AAFPA-6450-M] (अपीलार्थी/Appellant) vs. DCIT, Corporate Circle -1(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. R.Venkata Raman, C.A. प्रत्यर्थी की ओर से…

WINWOOD MARKETING PVT LTD vs. INCOME TAX OFFICER WARD 6(4)

ITAT/301/2024HC Calcutta17 Nov 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 143(3)

…OD 3 ITAT/301/2024 IA NO: GA/1/2024 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE WINWOOD MARKETING PVT LTD VS INCOME TAX OFFICER WARD 6(4) BEFORE: The Hon'ble JUSTICE RAJARSHI BHARADWAJ -AND- The Hon’ble JUSTICE UDAY KUMAR Date: 17th November, 2025. Appearance: Mr. Anirban Banerjee, Adv. Mr. Deep Agarwal, Adv. . . .for the appellant. Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Ms. Shradhya Ghosh, Adv. . . .for the respondents. The Court: Learned counsel challenges the order dated 24th September, 2024,…

M/S. TEDIUM COMMERCIAL PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(1), KOLKATA, KOLKATA

The appeal is dismissed and the substantial questions of law are answered in favour of the revenue

ITA 1214/KOL/2024[2012-2013]Status: DisposedITAT Kolkata17 Nov 2025AY 2012-2013

Bench: the AO. Finally the AO added the amount as unexplained cash credit to the income of the assessee.

Section 143(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No. 1214/Kol/2024 (Assessment Year 2012-2013) M/s Tedium Commercial Private Limited, 5/1, Clive Row, 2nd Floor, Room No. 54, Kolkata - 700001 [PAN: AAECT5456E]……..…...……………....Appellant vs. Income Tax Officer, Ward 4(1), Kolkata, P-7, Chowringhee Square, Ayakar Bhawan, Kolkata – 700069............................ Respondent Appearances by: Assessee represented by : Ankit Jalan, AR Department represented by : Subrata Aich, Addl. CIT, Sr. DR Date of concluding the hearing :…

ARJUN SHETTY,MANGALURU vs. INCOME TAX OFFICER, TPS, CIRCLE - 1(1), MANGALURU

In the result, appeal filed by the assessee is allowed

ITA 61/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Oct 2025AY 2018-19

Bench: Shri.Laxmi Prasad Sahu & Shri.Keshav Dubeyassessment Year : 2018-19 Arjun Shetty, Vs. Ito, 16-6-393/9 Shubha Krishna Building, Ward – Tps, Highland Falnir, Mangalore - 575002. Circle – 1(1), Pan :Ainps5294H Mangalore. Appellant Respondent Assessee By : S/Shri. Pranav G Ambekar, V. Narendra Sharma, Advocates Revenue By : Shri. Nilanjan Dey,Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 15.09.2025 Date Of Pronouncement : 29.10.2025

For Appellant: S/Shri. Pranav G Ambekar, V. Narendra Sharma, AdvocatesFor Respondent: Shri. Nilanjan Dey,JCIT(DR)(ITAT), Bangalore

Section 10Section 10(1)Section 143(2)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Arjun Shetty, Vs. ITO, 16-6-393/9 Shubha Krishna Building, Ward – TPS, Highland Falnir, Mangalore - 575002. Circle – 1(1), PAN :AINPS5294H Mangalore. APPELLANT RESPONDENT Assessee by : S/Shri. Pranav G Ambekar, V. Narendra Sharma, Advocates Revenue by : Shri. Nilanjan Dey,JCIT(DR)(ITAT), Bangalore. Date of hearing : 15.09.2025 Date of Pronouncement : 29.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the…

MAYFAIR VILLA PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes regarding issue no

ITA 1407/KOL/2024[2012-2013]Status: DisposedITAT Kolkata24 Apr 2025AY 2012-2013

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(1)Section 143(2)Section 14ASection 43Section 50CSection 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “B ”, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “ बी” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1407/Kol/2024 Assessment Year: 2012-13 Mayfair Villa Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata (PAN: AADCM 1469 R) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 03.04.2025 क" "त"थ Date of Pronouncement/ 24.04.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri S. Dutta, A.R "नधा"रती क" ओर से For the revenue / राज"व Shr…

M/S. KVN AUTO ENGINEERING (P) LTD.,NEW DELHI vs. ITO- 1(2), HALDWANI

In the result, appeal of the assessee is partly allowed

ITA 6446/DEL/2016[2012-13]Status: DisposedITAT Dehradun21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.6446/िद"ी/2016(िन.व. 2012-13) Kvn Auto Engineering (P). Ltd., Plot No. 62, Ramji Vihar, Near Transport Nagar, Haldwani, Uttarakhand ...... अपीलाथ"/Appellant Pan: Aadck-9080-A बनाम Vs. Income Tax Officer-1(2), ..... "ितवादी/Respondent Haldwani, Uttarakhand अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, Advocate "ितवादी"ारा/Respondent By : Shri Amar Pal Singh, Sr. Dr (Through Vc) सुनवाई क" ितिथ/ Date Of Hearing : 11/02/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 21/02/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Haldwani (Hereinafter Referred To As 'The Cit(A)') Dated 26.10.2016, For Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As Eight Grounds. The Gist Of Grounds Raised In Appeal Is Ad Under:

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Amar Pal Singh, Sr. DR (Through VC)

Section 68Section 69A

…आयकर अपीलीय अिधकरण देहरादून पीठ “डीबी”, देहरादून "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH “DB”, DEHRADUN (THROUGH VIRTUAL HEARING) BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.6446/िद"ी/2016(िन.व. 2012-13) KVN Auto Engineering (P). Ltd., Plot No. 62, Ramji Vihar, Near Transport Nagar, Haldwani, Uttarakhand ...... अपीलाथ"/Appellant PAN: AADCK-9080-A बनाम Vs. Income Tax Officer-1(2), ..... "ितवादी/Respondent Haldwani, Uttarakhand अपीलाथ" "ारा/ Appellant by : Dr. Rakesh Gupta, Advocat…

ACIT CIRCLE-22(1), MUMBAI vs. RAHEJA LEGACY TRUST, MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 2826/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Amarjit Singhassessment Year: 2018-19

For Appellant: Shri Bharat Raichandani & Bhagrati SahuFor Respondent: Smt. Sanyogita Nagpal, CIT/DR

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2018-19 Raheja Legacy Trust ACIT, Circle-22(1), Mumbai 5th Floor, Raheja Centre Point, vs. 294, C.S.T. Road, Santacruz (East), Mumbai-400098. PAN: AABTR 4447 F (Appellant) (Respondent) Assessment Year: 2018-19 ACIT, Circle-22(1), Raheja Legacy Trust Mumbai 5th Floor, Raheja Centre Point, vs. 294, C.S.T. Road, Santacruz (East), Mumbai-400098. PAN: AABTR 4447 F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Raichandani & Bhagrati S…

RAHEJA LEGENCY TRUST,MUMBAI vs. ACIT, CIR-22(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 2268/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Amarjit Singhassessment Year: 2018-19

For Appellant: Shri Bharat Raichandani & Bhagrati SahuFor Respondent: Smt. Sanyogita Nagpal, CIT/DR

Section 250Section 68

M/S.WINWOOD MARKETING PVT. LTD. ,KOLKATA vs. ITO, WARD-6(4), KOLKATA. , KOLKATA

ITA 675/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Sept 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 675/Kol/2023 Assessment Year: 2012-2013 M/S. Winwood Marketing Pvt. Limited,………Appellant 9/12, Lal Bazar Street, 3Rd Floor, Kolkata-700001 [Pan:Aabcw3528M] -Vs.- Income Tax Officer,………………………….……Respondent Ward-6(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Ankit Jalan, A.R., Appeared On Behalf Of The Assessee Shri Arun Kumar Meena, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 02, 2024 Date Of Pronouncing The Order: September 24, 2024 O R D E R

Section 142(1)Section 143(2)Section 143(3)Section 68

…ITA No. 675/KOL/2023 (A.Y. 2012-2013) M/s. Winwood Marketing Pvt. Limited THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 675/KOL/2023 Assessment Year: 2012-2013 M/s. Winwood Marketing Pvt. Limited,………Appellant 9/12, Lal Bazar Street, 3rd Floor, Kolkata-700001 [PAN:AABCW3528M] -Vs.- Income Tax Officer,………………………….……Respondent Ward-6(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Ankit Jalan, A.R., appeared on behalf of the assessee Shri Arun Kumar Meena, Addl. CIT,…

DCIT 13(3)(2), MUMBAI, MUMBAI vs. TARMAT LIMITED, MUMBAI

In the result, the appeal is dismissed

ITA 3106/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Aug 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2018-19 Dcit 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. Pan: Aaact1561G (Appellant) (Respondent)

For Appellant: Shri Jigar MehtaFor Respondent: Shri P. D. Chougule, (Addl. CIT), SR. D.R

Section 153Section 250Section 250(4)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. PAN: AAACT1561G (Appellant) (Respondent) Present for : Assessee by : Shri Jigar Mehta Revenue by : Shri P. D. Chougule, (Addl. CIT), SR. D.R. Date of Hearing : 01 . 08 . 2024 Date of Pronouncement : 23 . 10 . 2024 O R D E R Per : Ratnesh Nandan Sahay, Accountant…

MAGNUM CREDIT & CONSULTANTS PVT. LTD.,KOLKATA vs. ITO, WARD-7(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 326/KOL/2024[2012-13]Status: DisposedITAT Kolkata21 May 2024AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 144Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 326/Kol/2024 Assessment Year : 2012-13 Magnum Credit & Consultants vs ITO, Ward-7(1), Kolkata Pvt. Ltd. PAN: AABCM 8949 E Appellant Respondent Date of Hearing 01.05.2024 Date of Pronouncement 21.05.2024 For the Assessee Shri Sushil Kumar Pransukhka, Adv. For the Revenue Shri Abhijit Adhikary, Addl. CIT ORDER Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of ld. CIT(A), Income Tax Department, National Faceless Appeal Centr…

ITO, WARD-5(1), KOLKATA vs. M/S VISHNU DISTRIBUTORS PVT LTD, KOLKATA

In the result, the appeal of the Revenue is devoid of any merit, hence dismissed

ITA 50/KOL/2022[2012-13]Status: DisposedITAT Kolkata20 May 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 50/Kol/2022 Assessment Year: 2012-2013

Section 131Section 14ASection 68

…ITA No. 50/KOL/2022 (A.Y. 2012-2013) Vishnu Distributors Pvt. Limited THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 50/KOL/2022 Assessment Year: 2012-2013 Income Tax Officer,……………………………… Appellant Ward-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Vishnu Distributors Pvt. Limited,…. Respondent Room No. 54, 5/1, Clive Row, (2nd Floor) Kolkata-700001 [PAN:AADCV0543P] Appearances by: Shri P.P. Barman, Addl. CIT, Sr. D.R., appeared on behalf of the Revenue Shri Manoj Kataruk…

ITO, WARD-8(1), KOLKATA vs. M/S MERRIT FINTRADE PVT LTD, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 80/KOL/2021[2012-13]Status: DisposedITAT Kolkata31 Jul 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 80/Kol/2021 Assessment Year: 2012-13 ITO, Ward-8(1), Kolkata Vs. M/s Merrit Fintrade Pvt. Ltd. (PAN: AADCM 5090 L) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 26.07.2023 क$ "त&थ Date of Pronouncement/ 31 .07.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Vinod Jain, FCA "नधा"/रती क$ ओर से For the Respondent/ Shri Sunil Kr. Agar…

A.C.I.T.,CIRCLE-2(1), KOLKATA vs. M/S. SEMALL IMPEX PRIVATE LIMITED, KOLKATA

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

ITA 225/KOL/2019[2012-13]Status: DisposedITAT Kolkata28 Mar 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 2Section 36Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखासद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 225/Kol/2019 Assessment Year: 2012-13 ACIT, Circle-2(1), Kolkata Vs. M/s Semall Impex Private Limited (PAN: AADCS 6554 P) Appellant / (अपीलाथ") Respondent / (""यथ") 20.12.2022 Date of Hearing / सुनवाई क" "त$थ Date of Conclusion of 24.03.2023 Hearing/ सुनवाई के समापन क" तार%ख Date of Pronouncement/ 28.03.2023 आदेश उ(घोषणा क" "त$थ For the Appellant/ Shri K.…

SHRI SHRI SUDHIR KUMAR JHA,BHILAI(CG) vs. THE DY. COMMISSIONER OF INCOME TAX 1(1), BHILAI, BHILAI(CG)

In the result, the appeal of assessee is allowed

ITA 90/BIL/2017[2011-12]Status: DisposedITAT Raipur17 Oct 2022AY 2011-12

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 69

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.90/RPR/2017 (ननधाारण वषा / Assessment Year :2011-2012) Sudhir Kumar Jha, Vs DCIT-1, Bhilai Prop. Mc Chem & Company, 16/22, Uttar Gangotri, Commercial Complex, Supela, Bhilai PAN No. : ABSPJ 5939 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri R.B.Doshi, CA राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR सुनिाई की तारीख / D…

ACIT CENTRAL CIRCLE 2(1), CHENNAI vs. ANJANA MEDICARE SERVICES P. LTD., TRICHY

In the result, the revenue’s appeal stand dismissed

ITA 3144/CHNY/2017[2009-10]Status: DisposedITAT Chennai13 Jul 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri G. Baskar & I. Dinesh (Advocates)-Ld. ARsFor Respondent: Shri M. Rajan (CIT) –Ld. DR

Section 143(3)

…ec.68 could not be applied to such transaction. This proposition has been settled by Hon’ble High Court of Madras in V.R.Global Energy P. Ltd. V/s ITO (96 Taxmann.com 647). This decision has already been confirmed by Hon’ble Supreme Court which is reported at 113 Taxmann.com 31. Therefore, finding no reason to interfere in the impugned order, on this issue, the corresponding grounds raised by the revenue stands dismissed. 11. The assessee has computed goodwill under business purchase agreement with MHTPL. This agreement has been approved by Hon’ble High Court of Madras. As per the terms, the total consideration h…

DCIT, CIRCLE- 18(1), NEW DELHI vs. NCR BUSINESS PARK PVT. LTD., NEW DELHI

Appeal stands allowed in favour of the Assessee

ITA 6646/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jun 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmadcit, Vs. Ncr Business Park Pvt. Ltd, Circle-18(1), 3, Shivji Marg, Westend Greens New Delhi Rangpuri, Delhi Pan: Aacck7819E (Appellant) (Respondent) Ncr Business Park Pvt. Ltd, Vs. Dcit, 3, Shivji Marg, Westend Circle-18(1), Greens Rangpuri, Delhi New Delhi Pan: Aacck7819E (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms. Garima Sharma, Sr. DR

Section 14Section 143(2)Section 143(3)Section 2(13)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI Before Shri G.S. Pannu, Hon’ble President and Shri Anubhav Sharma, Judicial Member DCIT, Vs. NCR Business Park Pvt. Ltd, Circle-18(1), 3, Shivji Marg, Westend Greens New Delhi Rangpuri, Delhi PAN: AACCK7819E (Appellant) (Respondent) NCR Business Park Pvt. Ltd, Vs. DCIT, 3, Shivji Marg, Westend Circle-18(1), Greens Rangpuri, Delhi New Delhi PAN: AACCK7819E (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Adv Revenue by: Ms. Garima Sharma, Sr. DR Date of Hearing 26/05/2022 Date of pronouncement 15/06/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. Th…

NCR BUSINESS PARK PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 18(1), NEW DELHI

Appeal stands allowed in favour of the Assessee

ITA 6595/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jun 2022AY 2014-15

For Appellant: Shri Kapil Goel, AdvFor Respondent: Ms. Garima Sharma, Sr. DR

Section 14Section 143(2)Section 143(3)Section 2(13)Section 68

ANIL MITHAS,NOIDA vs. DCIT, CIRCLE- 27(1), NEW DELHI

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

ITA 7542/DEL/2017[2012-13]Status: DisposedITAT Delhi31 May 2022AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2012-13

For Appellant: Ms.Gunjan Jain, C.AFor Respondent: Mrs.KirtiSankratyayan, Sr. DR

Section 143(2)Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2012-13 Anil Mithas, vs. DCIT, Circle 27(1), Annati Fortune House, New Delhi. B-117, Sector-67, Noida. PAN : AGIPM0679H (Appellant) (Respondent) Appellant by : Ms.Gunjan Jain, C.A. Respondent by : Mrs.KirtiSankratyayan, Sr. DR Date of hearing : 10.05.2022 Date of order : 31.05.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 10.10.2017, impugned herein, passed by the learned Commiss…

ITO, WARD- 27(4), NEW DLEHI vs. ZEXUS AIR SERVICES PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the CO filed by the assessee are dismissed

ITA 2608/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2021AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year: 2014-15 Ito, Vs Zexus Air Services Pvt. Ltd., Ward-27(4), 148-149, Centrum Plaza, New Delhi. Sector-53, Dlf Phase-V, Gurgaon. Pan: Aaacz6541L Co No.121/Del/2018 (Ita No.2608/Del/2018) Assessment Year: 2014-15 Zexus Air Services Pvt. Ltd., Vs. Ito, 148-149, Centrum Plaza, Ward-27(4), Sector-53, Dlf Phase-V, New Delhi. Gurgaon. Pan: Aaacz6541L (Appellant) (Respondent) Assessee By : Shri Gaurav Bansal, Ca Revenue By : Smt. Sushma Singh, Cit-Dr Date Of Hearing : 31.03.2021 Date Of Pronouncement : 23.04.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 12Th January, 2018 Of The Cit(A)-9, New Delhi, Relating To Assessment Year 2014-15. Co No.121/Del/2018 The Assessee Has Filed The Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gaurav Bansal, CAFor Respondent: Smt. Sushma Singh, CIT-DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 ITO, Vs Zexus Air Services Pvt. Ltd., Ward-27(4), 148-149, Centrum Plaza, New Delhi. Sector-53, DLF Phase-V, Gurgaon. PAN: AAACZ6541L CO No.121/Del/2018 (ITA No.2608/Del/2018) Assessment Year: 2014-15 Zexus Air Services Pvt. Ltd., Vs. ITO, 148-149, Centrum Plaza, Ward-27(4), Sector-53, DLF Phase-V, New Delhi. Gurgaon. PAN: AAACZ6541L (Appellant) (Respondent) Assessee by : Shri Gaurav Bansal, CA Revenue by : Smt. Sushma Singh, CIT-DR Date of H…

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