Kamal Motors v. CIT

131 Taxmann 155High Court2003#3060 most cited

What is Kamal Motors v. CIT authority for?

The assessee must prove not only the identity of the creditor but also their capacity or creditworthiness to discharge the initial onus for unexplained cash credits.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Kamal Motors v CIT · section 68 · unexplained cash credit · creditworthiness of creditor · genuineness of transaction · source of source · confirmation letter · identity of creditor · capacity of creditor · share application money

Also reported as

131 Taxmann.com 328

Sections most often in play

Section 68Section 143(3)Section 115BBESection 133(6)Section 142(1)Section 148Section 131Section 145(3)

Issues it is cited on

paper companysection 31section 251(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 251(1)(a)live linkadmission of additional evidenceentry operatorclosely held companyshare application money

Judgments citing Kamal Motors v. CIT

ACIT, New Delhi vs. M/S. Superstar Agency Pvt. Ltd., New Delhi

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ACIT, New Delhi vs. M/S. Sur Buildcon Pvt. Ltd., New Delhi

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S Stylish Construction Pvt. Ltd., New Delhi

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sukhna Real Estate Pvt. Ltd., Ghaziabad

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sukhna Steel Pvt. Ltd., New Delhi

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sunlight Tour and Travels Pvt. Ltd., Sahibabad

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sintex Consumers Electronics Pvt. Ltd., Delhi

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Supreme Placement Services Pvt. Ltd., New Delhi

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S Angel Cement Pvt. Ltd., Ghaziabad

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

Sri Jagdish Prasad Sharma, New Delhi vs. ITO, Ghaziabad

The appeal of the assessee is dismissed

ITA 104/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jan 2020AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.N.Charysri Jagdish Prasad Sharma, Vs. Ito, C/O. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2Nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi Pan: Azpps2130R (Appellant) (Respondent)

For Appellant: Ms. Timsi Sharma, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC +C”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Sri Jagdish Prasad Sharma, Vs. ITO, C/o. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi PAN: AZPPS2130R (Appellant) (Respondent) Assessee by : Ms. Timsi Sharma, CA Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 14/10/2019 Date of pronouncement 13/01/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), Ghaziaba…

M/S. Etisha Finance & Investment Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1457/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Jan 2020AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1457/Del/2017 : Asstt. Year : 2009-10 M/S Etisha Finance & Investment Vs Assistant Commissioner Of Pvt. Ltd., C/O Oswal Sunil & Income Tax, Central Circle-11, Company, 71, Daryaganj, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaace1803C Assessee By : None Revenue By : Sh. Saras Kumar, Sr. Dr Date Of Hearing: 16.12.2019 Date Of Pronouncement: 02.01.2020

For Appellant: NoneFor Respondent: Sh. Saras Kumar, Sr. DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1457/Del/2017 : Asstt. Year : 2009-10 M/s Etisha Finance & Investment Vs Assistant Commissioner of Pvt. Ltd., C/o Oswal Sunil & Income Tax, Central Circle-11, Company, 71, Daryaganj, New Delhi-110055 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACE1803C Assessee by : None Revenue by : Sh. Saras Kumar, Sr. DR Date of Hearing: 16.12.2019 Date of Pronouncement: 02.01.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by…

Verma Service Station, Firozabad vs. ACIT, Firozabad

In the result, the appeal of the assessee is dismissed

ITA 212/AGR/2018[2009-10]Status: DisposedITAT Agra11 Sept 2019AY 2009-10

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No.212/Agra/2018 (ASSESSMENT YEAR: 2009-10) Verma Service Station Bye Pass Vs. ACIT, Circle 2(2)(1), Road, Firozabad. Firozabad. PAN: AAAFV0442K (Respondent) (Appellant) Appellant by Shri R. K. Agarwal & Rahul Agarwal, Advs. Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 18.07.2019 Date of Pronouncement 11.09.2019 ORDER Per Dr. M.L. Meena, A.M.: This appeal by the assessee is directed against the order dated 29.12.2017 passed by the Commissioner of In…

Gaurav Garg, Ghaziabad vs. DCIT, Ghaziabad

In the result, appeal of the assessee is dismissed

ITA 5716/DEL/2015[2012-13]Status: DisposedITAT Delhi12 Jul 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Shri Surender Pal, Sr. DR
Section 131Section 132ASection 13ASection 142(1)Section 143(3)Section 153ASection 68Section 69A

…ITA No. -5716/Del/2015. Gaurav Garg. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 5716/Del/2015 (Assessment Year: 2012-13) Gaurav Garg, Commissioner of Income Tax 152, New Gandhi Nagar, Vs. (Appeals), Ghaziabad. Ghaziabad. PAN No: AGEPG5300K APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Surender Pal, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals, [“Ld. CIT(A)”, for short], Ghaziab…

Aanya Developers, Ahmedabad vs. The DCIT, Central Circle-2(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 2069/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad26 Jun 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Rifaur Rahman

For Appellant: Shri G.C. Pipara, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 133(6)Section 142(1)Section 143(2)Section 44Section 44ASection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2069/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Aanya Developers Vs. DCIT, Cent.Cir.2(2) Survey No.326/1, Block Ahmedabad. No.450 Opp: Aarohi Homes, Bopal Ahmedabad 380 015. PAN : AAOFA 8827 H. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri G.C. Pipara, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 18/06/2019 घोषणा क" तार"ख /Date of Pronouncement: 26/06…

Sh. Basant Kumar, Fazilka vs. Deputy Commissioner of Income Tax, Circle-II, Bathinda

In the result, the assessee’s appeal is partly allowed

ITA 514/ASR/2017[2014-15]Status: DisposedITAT Amritsar25 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 514/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 28Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 514/(Asr)/2017 Assessment Year: 2014-15 Basant Kumar, Vs. Dy. Commissioner of Income Tax, Prop. Basant Petro Centre, Circle-II, Bathinda. Vill- Gumjal, Distt. Fazilka [PAN: ABLPK 5995L] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora (Adv.) Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 22.03.2018 Date of Pronouncement: 25.05.2018 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commis…

ACIT, Circle-1, Nagpur vs. M/S Millenium Developers & Promoters Pvt. Ltd, Nagpur

In the result, this appeal filed by the Revenue stands allowed for statistical purposes

ITA 434/NAG/2013[2006-07]Status: DisposedITAT Nagpur24 Mar 2017AY 2006-07
For Appellant: Shri A.R. NinaweFor Respondent: Shri Mukesh Agrawal
Section 68

…SHRI RAM LAL NEGI, JUDICIAL MEMBER.. I.T.A. No. 434/Nag/2013. Assessment Year : 2006-07. Asstt. Commissioner of Income-tax, M/s Millenium Developers & Circle-1, Nagpur. Vs. Promoters Pvt. Ltd., Nagpur. PAN AADCM2194M. Appellant. Respondent. Appellant by : Shri A.R. Ninawe. Respondent by : Shri Mukesh Agrawal. Date of Hearing : 22-03-2017. Date of Pronouncement : 24th March, 2017. O R D E R. PER SHAMIM YAHYA, A.M. : This appeal by the Revenue is directed against the order of learned CIT(Appeals)-I, Nagpur dated 26-09-2013 and pertains to assessment year 2006-07. The grounds of appeal read as under : 1. On the…

Asst CIT 21(3), Mumbai vs. Ram Textiles, Mumbai

The appeal of the Revenue is dismissed

ITA 3478/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2017AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 Acit-21(3), M/S Ram Textiles, 221, 02Nd Floor, Piramal Kewal Industrial Estate, बनाम/ Chambers, Lalbaug, S.B. Marg, Lower Parel(W) Vs. Mumbai Mumbai-400013 (राज"व /Revenue) ("नधा"रती/Assessee) P.A. No. Aakfr4679N

Section 133(6)Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, डी, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, 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 Assessment Year: 2010-11 ACIT-21(3), M/s Ram Textiles, 221, 02nd Floor, Piramal Kewal Industrial Estate, बनाम/ Chambers, Lalbaug, S.B. Marg, Lower Parel(W) Vs. Mumbai Mumbai-400013 (राज"व /Revenue) ("नधा"रती/Assessee) P.A. No. AAKFR4679N "नधा"रती क" ओर से / Assessee by Shri Shashank Dundu राज"व क" ओर से / Revenue by Shri Purushottam Kumar-DR 21/03/20…

ACIT, New Delhi vs. M/S. Plastograph India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue and C

ITA 3556/DEL/2012[2005-06]Status: DisposedITAT Delhi27 Jul 2016AY 2005-06

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 132Section 153Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .No.-3556/Del/2012 (ASSESSMENT YEAR-2005-06) ACIT, Vs M/s Plastograph India Pvt.Ltd., Central Circle-5, Room No.361, 23/5, Shakti Nagar, 3rd Floor, ARA Centre, Delhi-110007. Jhandewalan Extn., PAN-AAACP7194F New Delhi-110055. (APPELLANT) (RESPONDENT) C.O.No.301/Del/2012 (In I.T.A .No.-3556/Del/2012) (ASSESSMENT YEAR-2005-06) M/s Plastograph India Pvt.Ltd., Vs ACIT, 23/5, Shakti Nagar, Central Circle-5, Room No.361, Delhi-110007. 3rd Floor, ARA Centre, PAN-AAACP…

M/S. Golden Time Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 6740/DEL/2014[2007-08]Status: DisposedITAT Delhi02 Nov 2015AY 2007-08

Bench: Shri H.S. Sidhua.Y. : 2007-08 M/S Golden Time Services Pvt. Ltd., Vs. Dcit, Circle 12(1) Fp-21A, Pitampura, Cr Building, Delhi – 110 034 New Delhi (Pan : Aaacg2150Q) (Appellant) (Respondent) Assessee By : Sh. Subhash Gupta, Itp Department By : Ms. Garima Jain, Sr. Dr

For Appellant: Sh. Subhash Gupta, ITPFor Respondent: Ms. Garima Jain, Sr. DR
Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “SMC-2”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y. : 2007-08 M/s Golden Time Services Pvt. Ltd., vs. DCIT, Circle 12(1) FP-21A, Pitampura, CR Building, Delhi – 110 034 New Delhi (PAN : AAACG2150Q) (Appellant) (Respondent) Assessee by : Sh. Subhash Gupta, ITP Department by : Ms. Garima Jain, Sr. DR Date of Hearing : 02-11-2015 Date of Order : 02-11-2015 O R D E R This appeal by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-IV, New Delhi dated 30.9.2014 pertaining to assessment year 2007-08. 2. The grounds of…