Kailash v. Nanhku and Others

4 SCC 480Reported decision2005#5284 most cited

What is Kailash v. Nanhku and Others authority for?

Procedural rules are the handmaid of justice and should not obstruct the assessment of tax liability in accordance with law. The purpose of assessment proceedings is to correctly determine an assessee's tax liability.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Kailash v. Nanhku · assessment proceedings · procedural rules · handmaid of justice · tax liability · section 139(1) · section 143(3) · section 147 · section 148 · section 153A

Sections most often in play

Section 139(1)Section 143(3)Section 147Section 148Section 153ASection 2(24)(xviii)Section 132(4)Section 153C

Issues it is cited on

section 11bsection 2(24)(xviii)section 2(45)convertible foreign exchangesection 158bb(1)section 153a proceedingssection 158bbpanchnamasection 158bsection 10(38)section 2(24)section 153a(1)

Judgments citing Kailash v. Nanhku and Others

GANESH POLYCHEM LIMITED,MUMBAI vs. DCIT, CC-3(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2145/Mum/2025 (Assessment Year: 2017-18) Ganesh Polychem Limited., CIT(Appeals)-51, 2nd Floor, Udyog Kshetra, Mulund Aayakar Bhavan, M.K. Road, Goregaon Link Road, Mulund (West), Vs. Mumbai-400020. Mumbai-400080. PAN: AABCG6160B Appellant) : Respondent) Appellant /Assessee by : Shri Sanjay Parekh, AR, Revenue / Respondent by : Shri Arun Kanti Datta, CIT-DR : 28.08.2025 Date of Hearing : 05.09.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is agai…

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…his principle by holding that \"Rules of procedure have been construed to\nbe the handmaiden of justice. 4 The purpose of assessment proceedings\nis to assess the tax liability of an assessee correctly in accordance with\nlaw.5\" [4. = Kailash v Nankhu (2005) 4 SCC 480; State of Punjab v\nShamlalMurari (1976) 1 SCC 719] [5. = National Thermal Power Co. Ltd.\nv. Commissioner of Income Tax, (1997) 7 SCC 489]. This justice-\noriented approach has earlier been ordained in CIT v. Shelly Products\n(2003) 261 ITR 367 (SC) also.\nIn Rani Kusum v. Kanchan Devi [2005] 6 SCC 705, after referring to the\nratio in Kailash v.…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year : 2020-21)\n\nLeshark Global LLP Vs. DCIT CC 4(1), Mumbai\n307,\nPremosns\nIndustrial Estate\nTahira Compound\nCaves Road,\nJogeshwari East\nMumbai - 400 060\n\nPAN/GIR No. AADFL8780F\n(Appellant)\n(Respondent)\n\nAssessee by\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\n\nRevenue by\nShri Rajesh Kumar Yadav,\n…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, \u2018A\u2019 BENCH\nMUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs. DCIT CC 4(1), Mumbai\n(Appellant)\n(Respondent)\n\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav,\nCIR DR\n25/06/2025\n31 /07/2025\n\nassessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\n\nआदेश / ORDER\n\nPER AMIT SHUKLA (J.M.)\n…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\nLeshark Global LLP Vs. DCIT CC 4(1), Mumbai\n(Appellant) (Respondent)\nAssessee by\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nRevenue by\nShri Rajesh Kumar Yadav, CIR DR\nDate of Hearing\n25/06/2025\nDate of Pronouncement\n31/07/2025\nआदेश / ORDER\nPER AMIT SHUKLA (J.M):\nThe aforesaid appeals hav…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs. DCIT CC 4(1), Mumbai\n\n(Appellant)\nPAN/GIR No.AADFL8780F\n(Respondent)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav,\nCIR DR\n25/06/2025\n31 /07/2025\n\nआदेश / ORDER\n\nPER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) &\nITA No. 3184/Mum/2025 (Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs.\nDCIT CC 4(1), Mumbai\n\n(Appellant)\nPAN/GIR No.\nAADFL8780F\n(Respondent)\n\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\n\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav, CIR DR\n25/06/2025\n31/07/2025\n\nआदेश / ORDER\n\nPER AMIT SHU…

DCIT, CIRCLE-2(2), NEW DELHI vs. ANANT RAJ LTD., NEW DELHI

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…53. The AR also submitted that the procedure should not be the handmaid and not the mistress of legal justice and cause of justice should not be subservient to the rules of procedure and placed reliance on the following judgments: a) Kailash v. Nankhu [2005] 4 SCC 480; State of Punjab v. ShamlalMurari [1976] 1 SCC 719 b) Sushil Kumar Sen v. State of Bihar, (1975) 1 SCC 774 are pertinent: (SCC p. 777, paras 5-6 c) State of Punjab v. ShamlalMurari, (1976) 1 SCC 719 d) GhanshyamDass v. Dominion of India, (1984) 3 SCC 46, e) SardarAmarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. 54. The AR further submitted th…

DCIT, CIRCLE-2(2), NEW DELHI vs. ANANT RAJ LTD., NEW DELHI

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…53. The AR also submitted that the procedure should not be the handmaid and not the mistress of legal justice and cause of justice should not be subservient to the rules of procedure and placed reliance on the following judgments: a) Kailash v. Nankhu [2005] 4 SCC 480; State of Punjab v. ShamlalMurari [1976] 1 SCC 719 b) Sushil Kumar Sen v. State of Bihar, (1975) 1 SCC 774 are pertinent: (SCC p. 777, paras 5-6 c) State of Punjab v. ShamlalMurari, (1976) 1 SCC 719 d) GhanshyamDass v. Dominion of India, (1984) 3 SCC 46, e) SardarAmarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. 54. The AR further submitted th…

ANANT RAJ LTD.,NEW DELHI vs. DCIT, CIRCLE-2(2), NEW DELHI

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…53. The AR also submitted that the procedure should not be the handmaid and not the mistress of legal justice and cause of justice should not be subservient to the rules of procedure and placed reliance on the following judgments: a) Kailash v. Nankhu [2005] 4 SCC 480; State of Punjab v. ShamlalMurari [1976] 1 SCC 719 b) Sushil Kumar Sen v. State of Bihar, (1975) 1 SCC 774 are pertinent: (SCC p. 777, paras 5-6 c) State of Punjab v. ShamlalMurari, (1976) 1 SCC 719 d) GhanshyamDass v. Dominion of India, (1984) 3 SCC 46, e) SardarAmarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. 54. The AR further submitted th…

ACIT, CIRCLE- 2(2), NEW DELHI vs. ANANT RAJ LTD., NEW DELHI

In the result assessee’s appeal is partly allowed and Revenue’s appeal is dismissed

ITA 5677/DEL/2017[2013-14]Status: DisposedITAT Delhi11 May 2020AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri V.K. Bindal, CAFor Respondent: Shri Sanjay Goel, CIT-DR
Section 143(3)Section 36(1)(vii)Section 36(2)Section 4Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5169/DEL/2017 Assessment Year: 2013-14 M/s Anant Raj Limited, v. ACIT, E-2, ARA Centre, Range-2, Jhandewalan Extension, Circle-2(2), New Delhi-110055 New Delhi TAN/PAN: AABCA3927B (Appellant) (Respondent) I.T.A. No. 5677/DEL/2017 Assessment Year: 2013-14 ACIT, v. M/s Anant Raj Limited, Range-2, E-2, ARA Centre, Circle-2(2), Jhandewalan Extension, New Delhi New Delhi-110055 TAN/PAN: AABCA3927B (Appellant) (Respondent) Appellant by: Shri V.K. Bindal, CA, Ms. Swee…

ANANT RAJ LTD,NEW DELHI vs. ADDL.CIT, RANGE-2,CIRCLE-2(2), NEW DELHI

In the result assessee’s appeal is partly allowed and Revenue’s appeal is dismissed

ITA 5169/DEL/2017[2013-14]Status: DisposedITAT Delhi11 May 2020AY 2013-14

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri V.K. Bindal, CAFor Respondent: Shri Sanjay Goel, CIT-DR
Section 143(3)Section 36(1)(vii)Section 36(2)Section 4Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5169/DEL/2017 Assessment Year: 2013-14 M/s Anant Raj Limited, v. ACIT, E-2, ARA Centre, Range-2, Jhandewalan Extension, Circle-2(2), New Delhi-110055 New Delhi TAN/PAN: AABCA3927B (Appellant) (Respondent) I.T.A. No. 5677/DEL/2017 Assessment Year: 2013-14 ACIT, v. M/s Anant Raj Limited, Range-2, E-2, ARA Centre, Circle-2(2), Jhandewalan Extension, New Delhi New Delhi-110055 TAN/PAN: AABCA3927B (Appellant) (Respondent) Appellant by: Shri V.K. Bindal, CA, Ms. Swee…

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

C.A. No.-009496-009499 - 2019Supreme Court18 Dec 2019

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

Section 139Section 139(5)

…s of procedure have been construed to be the handmaiden of justice.4 The purpose of assessment proceedings is to assess the tax liability of an assessee correctly in accordance with law.5 4 Kailash v Nankhu (2005) 4 SCC 480; State of Punjab v Shamlal Murari (1976) 1 SCC 719 5 National Thermal Power Co. Ltd. v. Commissioner of Income Tax, (1997) 7 SCC 489 25 10. Section 170(1) of the Income Tax Act, provides that the successor of an assessee shall be assessed in respect of the income of the previous year after the date of successio…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2642/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2641/DEL/2017[2008-09]Status: DisposedITAT Delhi02 Dec 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

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Kailash v. Nanhku and Others (4 SCC 480) — Cited in 22 Judgments | BharatTax