M. Amareswara Rao v. Dy CIT(A)

136 DTR 153Reported decision#16676 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2018.

Judgments citing M. Amareswara Rao v. Dy CIT(A)

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3249/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…habad) 9. Star Chemical (P.) Ltd. Vs CIT [72 Taxman 279, 203 ITR 11, 114 CTR 185] 10. CIT Vs. Sunil Chopra [ 2011] 12 taxmann.com 496 (Delhi)/[2011] Taxmann 316 (Delhi)/[2-11] 242 CTR 498 (Delhi). 11. M. Amareswara Reassessment order V. Dy. CIT [157 ITD 657 / 136 DTR 153 /178 TTJ 700] 16. The Ld. Counsel for the assessee on the other hand strongly relied on the order of the CIT(A). 17. We have considered the rival arguments made by both the sides and perused the material available on record. We do not find any infirmity in the order of the CIT(A) deleting the addition from the hands of the assessee and directin…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3248/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…habad) 9. Star Chemical (P.) Ltd. Vs CIT [72 Taxman 279, 203 ITR 11, 114 CTR 185] 10. CIT Vs. Sunil Chopra [ 2011] 12 taxmann.com 496 (Delhi)/[2011] Taxmann 316 (Delhi)/[2-11] 242 CTR 498 (Delhi). 11. M. Amareswara Reassessment order V. Dy. CIT [157 ITD 657 / 136 DTR 153 /178 TTJ 700] 16. The Ld. Counsel for the assessee on the other hand strongly relied on the order of the CIT(A). 17. We have considered the rival arguments made by both the sides and perused the material available on record. We do not find any infirmity in the order of the CIT(A) deleting the addition from the hands of the assessee and directin…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2472/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…habad) 9. Star Chemical (P.) Ltd. Vs CIT [72 Taxman 279, 203 ITR 11, 114 CTR 185] 10. CIT Vs. Sunil Chopra [ 2011] 12 taxmann.com 496 (Delhi)/[2011] Taxmann 316 (Delhi)/[2-11] 242 CTR 498 (Delhi). 11. M. Amareswara Reassessment order V. Dy. CIT [157 ITD 657 / 136 DTR 153 /178 TTJ 700] 16. The Ld. Counsel for the assessee on the other hand strongly relied on the order of the CIT(A). 17. We have considered the rival arguments made by both the sides and perused the material available on record. We do not find any infirmity in the order of the CIT(A) deleting the addition from the hands of the assessee and directin…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2471/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…habad) 9. Star Chemical (P.) Ltd. Vs CIT [72 Taxman 279, 203 ITR 11, 114 CTR 185] 10. CIT Vs. Sunil Chopra [ 2011] 12 taxmann.com 496 (Delhi)/[2011] Taxmann 316 (Delhi)/[2-11] 242 CTR 498 (Delhi). 11. M. Amareswara Reassessment order V. Dy. CIT [157 ITD 657 / 136 DTR 153 /178 TTJ 700] 16. The Ld. Counsel for the assessee on the other hand strongly relied on the order of the CIT(A). 17. We have considered the rival arguments made by both the sides and perused the material available on record. We do not find any infirmity in the order of the CIT(A) deleting the addition from the hands of the assessee and directin…

ACIT, New Delhi vs. Shiv Saran Chand Ved Prakash, New Delhi

In the result, the appeal of the Revenue is dismissed and cross objection of the assessee is allowed

ITA 5448/DEL/2013[2004-05]Status: DisposedITAT Delhi19 May 2017AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 132Section 139(1)Section 143Section 153ASection 153A(1)Section 2(22)Section 2(22)(e)

…by the Apex Court in the case of National Cement Mines Industries Ltd. vs. CIT 42 ITR 69. 8. The Ld. DR also relied upon the various judgments which are as follows:- 4 ITA No. 5448/Del/2013 & C.O125/Del/2014 “1. M. Amareswara Rao Vs. Dy CIT(A) [157 ITD 657/136 DTR 153/178 TTJ 700] 2. CIT Vs. Kesarwani Zarda Bhandar Sahson Alld. [ITA No. 270 of 2014] (Allahabad). 9. The Ld. AR submitted that in case of ACIT vs. Superb Developers P Ltd. (ITA No. 52/DEL/2014 order dated 21.04.2017) by the Delhi ITAT, similar issue was decided against the Revenue. In the said order this Tribunal relied on the judgment of the Hon’…

M. Amareswara Rao v. Dy CIT(A) (136 DTR 153) — Cited in 5 Judgments | BharatTax