Kirtilal Kalidas & Co. v. DCIT

67 ITD 573Income Tax Appellate Tribunal1998#2431 most cited

What is Kirtilal Kalidas & Co. v. DCIT authority for?

An assessment order is invalid if it relies on adverse material collected by the Assessing Officer without providing the assessee an opportunity to confront and rebut it, as this constitutes a serious violation of the principles of natural justice, specifically *audi alteram partem*.

48

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

Kirtilal Kalidas & Co. v. DCIT · Kirtilal Kalidas · natural justice · audi alteram partem · opportunity to be heard · adverse material · assessment order validity · Section 143(3) · Section 153D · Section 132(4A) · Section 292C · fairness in assessment

Sections most often in play

Section 132Section 142(2A)Section 143(3)Section 153ASection 153DSection 148Section 264Section 144

Issues it is cited on

section 144basection 288section 153a(1)(a)section 136section 158bgsection 142(2a)section 193section 196assistant directorsection 264section 271aab(1a)section 158ba

Judgments citing Kirtilal Kalidas & Co. v. DCIT

SHAILESH CHAMPAKLAL VAKHARIA,NAGPUR vs. ASSISSTANT COMMISSIONER OF INCOME (CENTRAL) CIRCLE - 1(1), NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 344/NAG/2023[2017-18]Status: DisposedITAT Nagpur16 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Pankaj Kumar
Section 132Section 139(1)Section 143(3)Section 153CSection 69A

…reduced to unfair trial followed by fair trial". The appellant has also relied on Surinder Nath Kapoor v. Union of India [1988] 39 Taxman 374, Dhakeswari Cotton Mills Ltd. vs. CIT 1955 AIR 65, KirtilalKalidas& Co. v. Deputy Commissioner of Income- tax.[1998] 67 ITD 573 (Mad), etc in support. From the assessment order it is clear that the material collected by the AO from the said enquiry with the stamp vendor was never put before the appellant for his rebuttal. The ratios of various decisions cited supra including the one of the Hon. Jurisdictional H.C. can lead 12 Shailesh Champaklal Vakharia ITA no.344/Nag./2…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 116/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 115/RPR/2025[2012-13]Status: DisposedITAT Raipur21 May 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 114/RPR/2025[2011-12]Status: DisposedITAT Raipur21 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 113/RPR/2025[2010-11]Status: DisposedITAT Raipur21 May 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 112/RPR/2025[2009-10]Status: DisposedITAT Raipur21 May 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

SHARDA STEEL TRADERS, RAIPUR,RAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 111/RPR/2025[2008-09]Status: DisposedITAT Raipur21 May 2025AY 2008-09

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

DCIT CC 1(1), NAGPUR, NAGPUR vs. BRINDESH GOVERDHANDAS AGRAWAL, NAGPUR

In the result, appeal by the Revenue stands dismissed

ITA 258/NAG/2023[2017-18]Status: DisposedITAT Nagpur10 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139(1)Section 143(1)Section 143(3)Section 153CSection 69

…g the statement to the assessee and without giving him an opportunity to show that the statement had no relevancy whatsoever to the case of the mill in question." 7.4.1 Following excerpt from Kirtilal Kalidas & Co. v. Deputy Commissioner of Income-tax. [1998] 67 ITD 573 (Mad) merits attention. "35. The principles of natural justice" demand that no man should be condemned without any hearing and that nothing should be done behind the back of any person who is likely to be adversely affected. This is based on the very well accepted maxim Audi AltemmPartem, ie, hear the other side. The fundamental idea of observance…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that the approval of the 153D cannot be granted in the mechanical manner rather the approvi…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that the approval of the 153D cannot be granted in the mechanical manner rather the approvi…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that the approval of the 153D cannot be granted in the mechanical manner rather the approvi…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that the approval of the 153D cannot be granted in the mechanical manner rather the approvi…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that the approval of the 153D cannot be granted in the mechanical manner rather the approvi…

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…referred by the ld counsel for the assessee which are as follows: Smt. Moumita Saha Vs. ACIT, ITA No. 239/Gau/2017 Subodh Agarwal (2023) 450 ITR 526 (All) Navin Jain (2021) 91 ITR 682 (Lucknow Trib.,) Sahara India (2008) 300 ITR 403 (SC) Kirtilal Klidas & Co 67 ITD 573 (Mad) Arch Pharmalabs Ltd ITA No. 6656/Mum/2017 dt. 07.04.2021 11(a). We reproduce below the decision of this Trib in Smt Moumita Saha (Gau-Trib) and the same reads as follows: “9. In view of the above mentioned case laws, the issue has been settled holding that the approval of the 153D cannot be granted in the mechanical manner rather the approvi…

SRISHTI ASSOCIATES,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA-RAJASTHAN

ITA 587/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jul 2024AY 2018-19
Section 132Section 132(4)Section 139(1)Section 143(2)Section 153CSection 153DSection 246ASection 44A

…act independently and not merely to rely on some non- corroborative evidence or reference made by some other authority and on this issue the reliance was placed on the decision of (i) C.D. Singh V ITO 77 TTJ (All) 282 and (ii) Kirti Lal Kalidas & Co. Vs DCTT 67 ITD 573, in which reliance has been placed on 48 ITR 34 (SC) 70 ITR 772 (AP) and 77 ITR 6 (SC). It was also argued that document found from the possession of Shri Upendra Soni cannot be considered as found from the possession of Appellant and thus cannot be considered as evidence in the hands of the Appellant. It is trite law that the presumption of secti…

DCIT, CENTRAL CIRCLE-14, NEW DELHI vs. MDLR AIRLINES P.LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1719/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…

DCIT, CENTRAL CIRCLE-14, NEW DELHI vs. MDLR AIRLINES P. LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1718/DEL/2023[2007-08]Status: DisposedITAT Delhi29 Apr 2024AY 2007-08

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…

DCIT, CENTRAL CIRCLE 14, NEW DELHI vs. NAGESHWAR BUILDERS P.LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1704/DEL/2023[2006-07]Status: DisposedITAT Delhi29 Apr 2024AY 2006-07

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

DCIT, CENTRAL CIRCLE-14 , NEW DELHI vs. NAGESHWAR BUILDERS P.LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1703/DEL/2023[2005-06]Status: DisposedITAT Delhi29 Apr 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

NAGESHWAR BUILDERS (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-14, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1664/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

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