Jai Steel (India) v. Asstt. CIT

36 Taxmann.com 523High Court2013#307 most cited

What is Jai Steel (India) v. Asstt. CIT authority for?

An assessee cannot claim deductions or expenditures in a Section 153A assessment that were not claimed in the original completed assessment, even if documents were found during a search.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Jai Steel (India) · Section 153A · search assessment · undisclosed income · undisclosed property · original assessment · claim expenditure · claim deduction · Section 132 · block period

Also reported as

219 Taxmann 223

Sections most often in play

Section 153ASection 132Section 143(3)Section 139Section 147Section 143(2)Section 153CSection 148

Issues it is cited on

section 153a(1)(a)section 139(5)section 158bbsection 153a(1)regular assessmentsection 132asection 69bsection 158block periodloose paperssection 158bsearch assessment

Judgments citing Jai Steel (India) v. Asstt. CIT

ACIT, Central Circle-3, Jaipur vs. Laxmi Narain Agarwal, Jaipur

In the result, for the assessment years 2009-10 and 2010-11

ITA 1022/JPR/2015[2009-10]Status: DisposedITAT Jaipur21 Mar 2018AY 2009-10
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt. Roli Agarwal (CIT) &
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 848 to 851/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to 2012-13 cuke Shri Laxmi Narain Agarwal The ACIT, Vs. 104, Ridhi Sidhi Apartment, Central Circle-3, Ahinsa Circle, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABSPA 1338 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1022 to 1025/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 to…

Kss Ltd, Mumbai vs. Asst CIT CC 38, Mumbai

In the result, so far as the appeal of the assessee is concerned, the same stands allowed and that of the Revenue is dismissed

ITA 7552/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(3)Section 153ASection 263Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA No. 2740/Mum/2011,(A.Y.2004-05) ITA No. 7552/Mum/2013,(A.Y.2004-05) K.Sera Sera Productions Limited, 18, 4th Floor, Mohid Heights, Above Masala Mantra Restaurant, Lokhandwala Road, Andheri (W), Mumbai 400 053 PAN:AAACG 5103D ...... Appellant Vs. The DCIT, C.C-38, Room No.32(1) Ground Floor, Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent ITA No. 3308/Mum/2011,(A.Y.2004-05) ITA No. 6961/Mum/2013,(A.Y.2004-05) The DCIT, C.C-38, Room No.32(1) Ground Floor, Aayk…

ACIT CC 38, Mumbai vs. K. Sera Sera Productions Ltd, Mumbai

In the result, so far as the appeal of the assessee is concerned, the same stands allowed and that of the Revenue is dismissed

ITA 6961/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(3)Section 153ASection 263Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA No. 2740/Mum/2011,(A.Y.2004-05) ITA No. 7552/Mum/2013,(A.Y.2004-05) K.Sera Sera Productions Limited, 18, 4th Floor, Mohid Heights, Above Masala Mantra Restaurant, Lokhandwala Road, Andheri (W), Mumbai 400 053 PAN:AAACG 5103D ...... Appellant Vs. The DCIT, C.C-38, Room No.32(1) Ground Floor, Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent ITA No. 3308/Mum/2011,(A.Y.2004-05) ITA No. 6961/Mum/2013,(A.Y.2004-05) The DCIT, C.C-38, Room No.32(1) Ground Floor, Aayk…

K Sera Sera Productions Ltd ( Foremerly Known As Garnet Paper Mills Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, so far as the appeal of the assessee is concerned, the same stands allowed and that of the Revenue is dismissed

ITA 2740/MUM/2011[2004-05]Status: DisposedITAT Mumbai31 Oct 2017AY 2004-05

Bench: Shri G.S.Pannu & Shri Ram Lal Negi

For Appellant: Shri Satish ModyFor Respondent: S/Shri R.P.Meena/Rajesh Kumar Yadav
Section 132(1)Section 139(1)Section 143(3)Section 153ASection 263Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA No. 2740/Mum/2011,(A.Y.2004-05) ITA No. 7552/Mum/2013,(A.Y.2004-05) K.Sera Sera Productions Limited, 18, 4th Floor, Mohid Heights, Above Masala Mantra Restaurant, Lokhandwala Road, Andheri (W), Mumbai 400 053 PAN:AAACG 5103D ...... Appellant Vs. The DCIT, C.C-38, Room No.32(1) Ground Floor, Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent ITA No. 3308/Mum/2011,(A.Y.2004-05) ITA No. 6961/Mum/2013,(A.Y.2004-05) The DCIT, C.C-38, Room No.32(1) Ground Floor, Aayk…

Sh. Shanti Lal Wadhwa, New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 6792/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Oct 2017AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri S.S. Rana, CIT (DR)
Section 143(2)Section 143(21)Section 153A

…SURYAIN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.6792/DEL/2014 Assessment Year:2007-08 Shanti Lal Wadhwa v. DCIT C/o M/s RRA Taxindia Central Circle 8 D-28, South Extension Part I New Delhi New Delhi TAN/PAN:AAGPW9693M (Appellant) (Respondent) Appellant by: Shri Rakesh Gupta, Advocate Respondent by: Shri S.S. Rana, CIT (DR) Date of hearing: 26 10 2017 Date of pronouncement: 26 10 2017 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against impugned order dated…

DCIT Cen Cir 8(4), Mumbai vs. Ruby Mills Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4022/MUM/2016[2006-07]Status: DisposedITAT Mumbai27 Oct 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2006-07 Dcit, Central Circle-8(4), Vs. M/S. Ruby Mills Ltd., 11Th Floor, Ruby House, J.K. Mumbai (Appellant) Sawant Marg, Dadar West, Mumbai (Respondent) Pan : Aaact0220G

For Appellant: Shri R.P. Meena (CIT-DR)For Respondent: Shri Anuj Kisnadwala
Section 132Section 139Section 143(3)Section 153A(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2006-07 DCIT, Central Circle-8(4), Vs. M/s. Ruby Mills Ltd., 11th floor, Ruby House, J.K. Mumbai (Appellant) Sawant Marg, Dadar West, Mumbai (Respondent) PAN : AAACT0220G Appellant by : Shri R.P. Meena (CIT-DR) Respondent by : Shri Anuj Kisnadwala Date of Hearing : 25/10/2017 Date of Pronouncement : 27/10/2017 O R D E R PER G.S. PANNU, AM : The captioned appeal by the Revenue is directed against the order of CIT(A)-47, Mumbai dated 23.03.2016, pertaining to th…

M/S. Appolo Traexim (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, ground No.2 as raised by the assessee is allowed and consequently all other grounds raised by the assessee have become academic, hence declared as infructuous

ITA 4679/DEL/2014[2003-04]Status: DisposedITAT Delhi28 Sept 2017AY 2003-04

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: Shri Sanjay Kumar, C.AFor Respondent: Smt. Aparna Karan, CIT (DR)
Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No.4679 & 4680/DEL/2014 Assessment Year: 2003-04 & 2004-05 M/s Appolo Traexim (P) Ltd. v. ACIT A-20, Naraina Industrial Area Central Circle 23 Phase I, Naraina New Delhi New Delhi TAN/PAN:AAECA0010D (Appellant) (Respondent) Appellant by: Shri Sanjay Kumar, C.A. Respondent by: Smt. Aparna Karan, CIT (DR) Date of hearing: 09 08 2017 Date of pronouncement: 28 09 2017 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the assessee against separate…

M/S. Appolo Traexim (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, ground No.2 as raised by the assessee is allowed and consequently all other grounds raised by the assessee have become academic, hence declared as infructuous

ITA 4680/DEL/2014[2004-05]Status: DisposedITAT Delhi28 Sept 2017AY 2004-05

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: Shri Sanjay Kumar, C.AFor Respondent: Smt. Aparna Karan, CIT (DR)
Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L. P. SAHU, ACCOUNTANT MEMBER I.T.A. No.4679 & 4680/DEL/2014 Assessment Year: 2003-04 & 2004-05 M/s Appolo Traexim (P) Ltd. v. ACIT A-20, Naraina Industrial Area Central Circle 23 Phase I, Naraina New Delhi New Delhi TAN/PAN:AAECA0010D (Appellant) (Respondent) Appellant by: Shri Sanjay Kumar, C.A. Respondent by: Smt. Aparna Karan, CIT (DR) Date of hearing: 09 08 2017 Date of pronouncement: 28 09 2017 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the assessee against separate…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6802/DEL/2013[2004-05]Status: DisposedITAT Delhi31 May 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6801/DEL/2013[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1379/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1378/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1377/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1376/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : MANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SUDANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.1376 & 1377/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Ali Kumble, Income Tax, No.4, Water Woods, Central Circle 1, Sathyajit Nagar, Mangaluru. Kadri Kaibattal, Mangalore. PAN: ACAPA 5798F APPELLANT RESPONDENT ITA Nos.1378 & 1379/Bang/2015 Assessment years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. Dr. Yusuf Kumble, Income Tax, No.703, West Wind, Central Circle 1, Near DC Bungalow, Mangaluru. Col…

M/S. Global Televenture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1341/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1336/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1335/DEL/2014[2003-04]Status: DisposedITAT Delhi07 Apr 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Realty Creations Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1245/DEL/2014[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…