Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd.

56 Taxmann.com 390High Court2015#499 most cited

What is Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd. authority for?

A sanction for issuing a notice under section 148 is invalid if the sanctioning authority grants approval mechanically, merely recording 'Yes, I am satisfied' without proper application of mind to the reasons for reassessment. The authority must demonstrate proper consideration to fulfill the statutory obligation under section 151.

188

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. S. Goyanka Lime & Chemicals Ltd. · Section 151 · Section 148 · sanction for reassessment notice · approval under Section 151 · non-application of mind · mechanical sanction · Joint Commissioner satisfaction · recording satisfaction · validity of reassessment

Sections most often in play

Section 151Section 147Section 148Section 143(3)Section 1961Section 153ASection 153DSection 132

Issues it is cited on

section 147(b)section 37bsection 271aaasanctioning authoritysanction under section 151section 151(2)section 151(1)third party informationapproval under section 151section 269ssection 158bgnon-application of mind

Judgments citing Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd.

D.C.I.T., Circle-5(1), Kolkata vs. M/S Sambuddha Tracon Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 181/KOL/2019[2010-11]Status: DisposedITAT Kolkata14 Aug 2020AY 2010-11

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 181/Kol/2019 Assessment Year: 2010-11 DCIT, Circle-5(1), Kolkata................................................................................................Appellant Vs. M/s. Sambuddha Tracon Pvt. Ltd..………………..…...................................................Respondent [PAN: AAECS 4619 N] Appearances by: Sh. Vijay Shankar, CIT( DR), appeared on behalf of the Revenue. Sh. S.K. Tulsiyan, Adv., appeared on behalf of the Assessee. Date…

Quantum Hitech Merchandising P.Ltd, New Delhi vs. ITO, Ward-20(3), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 7307/DEL/2018[2010-11]Status: DisposedITAT Delhi19 Mar 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Sh. Nippun Mittal, CAFor Respondent: Sh. C.P. Singh, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC-I : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 QUANTUM HITECH Vs. ITO, WARD-20(3),, MERCHANDISING P. LTD. NEW DELHI H-67, ASHOK VIHAR, PHASE-I, NEW DELHI – 110 052 (PAN: AAACQ0390C) (Appellant) (Respondent) Assessee by : Sh. Nippun Mittal, CA Department by : Sh. C.P. Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-7, New Delhi on 20.09.2018 in relation to the assessment year 2010-11. Assessee has raised various grounds, but at the time of hearing, Ld. Counse…

Shri Arpit Khairari, Jaipur vs. Income Tax Officer, Ward-2-2, Jaipur

ITA 613/JPR/2018[2009-10]Status: DisposedITAT Jaipur13 Mar 2020AY 2009-10

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 613/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Cuke Shri Arpit Khairari The Ito Vs. 116/1, Hari Marg, Civil Lines Ward- 2(2) Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Bavpk 5368 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri R.S. Poonia, Advocate Jktlo Dh Vksj Ls@ Revenue By : Ms.Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 17/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13 /03/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-1, Jaipur Dated 01-02-2018 For The Assessment Year 2009-10. The Assessee Has Raised The Following Grounds. ‘’1. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Erred In Law & Fact In Confirming Issuance Of Notice Uu147/148 By The Ao Without Having Jurisdiction, Kindly Quash The Entire Proceedings Which Initiated Without Jurisdiction.

For Appellant: Shri R.S. Poonia, AdvocateFor Respondent: Ms.Chanchal Meena, JCIT-DR
Section 133(6)Section 147Section 148Section 151Section 50CSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 613/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Arpit Khairari The ITO Vs. 116/1, Hari Marg, Civil Lines Ward- 2(2) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: BAVPK 5368 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.S. Poonia, Advocate jktLo dh vksj ls@ Revenue by : Ms.Chanchal Meena,…

Rishendra Pal Singh, New Delhi vs. ITO, Ward-64(3), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 821/DEL/2019[2010-11]Status: DisposedITAT Delhi02 Mar 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Mr. Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 RISHENDRA PAL SINGH, Vs. ITO, WARD-64(3), C/O RAJ KUMAR & NEW DELHI ASSOCIATES,CAS L-07A (LGF), SOUTH EXTENSION, PART-II, NEW DELHI – 110 049 (PAN: AODPP8827P) (Appellant) (Respondent) Assessee by : Mr. Raj Kumar, CA & Sh. Sumit Goel, CA Department by : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-21, New Delhi on 05.12.2018 in relation to the assessment year 2010-11 on as many as 05 grounds. 2. But la…

Akg Securities & Consulting Ltd, New Delhi vs. ITO Ward - 1(1), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 4395/DEL/2019[2010-11]Status: DisposedITAT Delhi27 Feb 2020AY 2010-11

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year : 2010-11

For Appellant: Mr. Rohit Tiwari, Adv. & Sh. VinjayFor Respondent: Sh. S.N. Pandey, Sr. DR
Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : A : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year : 2010-11 AKG SECURITIES & CONSULTING Vs. ITO, WARD-1(1), LTD., NEW DELHI 3776/309, NIRMAL MARKET, ROOM NO. 380-A, NETAJI SUBHASH MARG, C.R. BUILDING, IP ESTATE, DARYAGANJ, NEW DELHI – 110 001 NEW DELHI – 110 002 (PAN: AAACA7549K) (Appellant) (Respondent) Assessee by : Mr. Rohit Tiwari, Adv. & Sh. Vinjay Verma, Adv. Department by : Sh. S.N. Pandey, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is directed against the order pa…

Arina Grover, New Delhi vs. ACIT, Circle-45(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 9316/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Feb 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09 M/S Arina Grover, Vs. Acit, Circle 45(1), D-25, 2Nd Floor, New Delhi Ajay Enclave, New Delhi – 110 027 (Pan: Akepg0821F) (Appellant) (Respondent)

For Appellant: Sh. Rohit Tiwari, Advocate & Sh. VinayFor Respondent: Sh. Pradeep Singh Gautam, Sr.DR
Section 139Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S ARINA GROVER, Vs. ACIT, CIRCLE 45(1), D-25, 2ND FLOOR, NEW DELHI AJAY ENCLAVE, NEW DELHI – 110 027 (PAN: AKEPG0821F) (Appellant) (Respondent) Assessee by : Sh. Rohit Tiwari, Advocate & Sh. Vinay Verma, Advocate Department by : Sh. Pradeep Singh Gautam, Sr.DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-15, New Delhi on 16.10.2019 in relation to the assessment year 2008-09. 2. The brief facts of the case are that assessee f…

Shree Bhagwan, Gurgaon vs. ITO Ward 4(2), Gurgaon

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 3173/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Feb 2020AY 2011-12

Bench: Shri H.S. Sidhuassessment Year : 2011-12

For Appellant: Mr. M.R. Sahu, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2011-12 SHREE BHAGWAN, Vs. ITO, WARD-4(2), C/O M. SAHU & ASSOCIATES, CA GURGAON, HARYANA H.NO. 651, FF, SECTOR-10A, NEAR MEENAKSHI PUBLIC SCHOOL, GURGAON HARYANA – 122001 (PAN: AIXPB8389C) (Appellant) (Respondent) Assessee by : Mr. M.R. Sahu, CA Department by : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-I, Gurgaon on 22.01.2019 in relation to the assessment year 2011-12 on as many as 08 grounds. 2. But later…

Kaur Tajinder, Haryana vs. ITO Ward 2(3), Haryana

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 3106/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Feb 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Mr. M.R. Sahu, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 SMT. KAUR TAJINDER, Vs. ITO, WARD-2(3), HOUSE NO. 651, 1ST FLOOR, GURGAON, HARYANA SECTOR-10A, NR. MEENAKSHI PUBLIC SCHOOL, GURGAON HARYANA – 122001 (PAN: AFHPT4778C) (Appellant) (Respondent) Assessee by : Mr. M.R. Sahu, CA Department by : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-I, Gurgaon on 22.01.2019 in relation to the assessment year 2010-11 on as many as 08 grounds. 2. But later on, the asses…

Satya Kumar Sakhuja, New Delhi vs. ITO Ward -45(3), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2188/DEL/2019[2008-09]Status: DisposedITAT Delhi13 Feb 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Ved Jain, Advocate & Ms. SurbhiFor Respondent: Ms. Parul Singh, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 SATYA KUMAR SAKHUJA, Vs. ITO, WARD-45(3), C-41, NEW MULTAN NAGAR, NEW DELHI NEW DELHI – 110 056 (PAN: AAYPS1101L) (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate & Ms. Surbhi Goyal, CA Department by : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-15, New Delhi on 14.01.2019 in relation to the assessment year 2008-09. 2. At the time of hearing, Ld. Counsel for the assessee stated that the si…

M/S. N G Constructions, Delhi vs. ACIT, New Delhi

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

ITA 1668/DEL/2016[2006-07]Status: DisposedITAT Delhi11 Feb 2020AY 2006-07

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi[Assessment Year: 2006-07]

For Appellant: Shri Ranjan Chopra, CAFor Respondent: Sh. Rajat Kumar Kuneel, Sr. DR
Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER [Assessment Year: 2006-07] M/S N.G. CONSTRUCTIONS, VS. ACIT, CIRCLE-62(1), 501, MANGALAM PARADISE, NEW DELHI PLOT NO. 8, MANGALAM PLACE, SECTOR-3, ROHINI, DELHI – 110 085 (PAN: AAAFN6072B) [Appellant] [RESPONDENT] Assessee by : Shri Ranjan Chopra, CA Revenue by : Sh. Rajat Kumar Kuneel, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax [Appeals]-20, New Delhi dated 27.01.2016…

M/S. Bull Riders Financial Services (P) Ltd., New Delhi vs. ITO, Ghaziabad

In the result, appeal of the Assessee allowed

ITA 1891/DEL/2017[2005-06]Status: DisposedITAT Delhi10 Feb 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

For Appellant: Shri Somil AgarwalFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.1891/Del./2017 Assessment Year 2005-2006. M/s. Bull Riders Financial Services (P) Ltd.,Ghaziabad, The Income Tax Officer, Uttar Pradesh. C/o. M/s. RRA Taxindia, vs. Ward – 1 (2), D-28, South Extension, Ghaziabad. Part-I, New Delhi. PAN AABCB7421Q (Appellant) (Respondent) Shri Rakesh Gupta, And For Assessee : Shri Somil Agarwal, Advocates. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 05.02.2020 Date of Pronouncement : 10.02.2020 2 ITA.No.1891/…

Shrimati Neetima Goyal, Ferozpur Cantt vs. Income Tax Officer, 3(2), Ferozpur

In the result, appeal of the assessee is allowed on legal ground

ITA 184/ASR/2018[2011-12]Status: DisposedITAT Amritsar03 Feb 2020AY 2011-12

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

For Appellant: Shri I.P.Bansal, AdvocateFor Respondent: Shri Charan Dass, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 44A

…आयकर अऩीऱीय अधधकरण, अमृतसर न्यायऩीठ, अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अऩीऱ सं./ITA No.184/ASR/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. ITO, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., PIN-152001 स्थायी ऱेखा सं./ PANNo. : AICPG 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, DR सुनवाई की तारीख / Date of Hearing : 03/02/2020 घोषणा की तारीख/Date of Pronouncement :…

Behat Holdings Ltd., New Delhi vs. ITO Ward-4(3), New Delhi

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 133(6)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.8066/Del./2019 Assessment Year 2010-2011 M/s. Behat Holdings Ltd., The Income Tax Officer, 14, 4380/4B Murari Lal vs., Ward-4(3), Room No.385A, Street, Ansari Road, Daryaganj, Central Delhi C.R. Building, PIN - 110 002. New Delhi. PAN AADCB7691L (Appellant) (Respondent) Shri Ashwani Kumar, C.A. Shri Rohit Jain, Advocate, For Assessee : Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Da…

Trilerank Marketing P.Ltd, New Delhi vs. ACIT, Circle-25(2), New Delhi

In the result, action of the ld

ITA 8279/DEL/2018[2010-11]Status: DisposedITAT Delhi13 Jan 2020AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charytrilerank Marketing P. Ltd, Vs. Acit, 11/5B, Pusa Road, Karol Bagh, Circle-25(2), New Delhi New Delhi Pan: Aabct1032D (Appellant) (Respondent)

For Appellant: Shri Sunil Kumar Gupta, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR
Section 133(6)Section 143Section 147Section 148

…e of notice. He further submitted that such remark does not suffice the requirement of provision of section 151 of the Act. For this he relied upon the decision of the Hon’ble Madhya Pradesh High Court in case of CIT Vs. S Goenka Lime and Chemicals Ltd (2015) 56 Taxmann.com 390. 8. The ld DR vehemently stated that the approval of the proposal for reopening has been given by the Pr. CIT on 24.02.2017. Therefore, there is no infirmity in the same. On the merits of the case it was submitted that there is no bar in the reopening of the assessment where it has come to the knowledge of the AO on the basis of the report…

Jai Pal, Panipat vs. ITO Ward 2, Panipat

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2750/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Ms. Mansi Jain, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 JAI PAL, Vs. ITO, WARD-2, H.NO. 2198, E-BLOCK, PANIPAT ANSAL SUSHANT CITY, PANIPAT HARYANA (PAN: ASCPS2095M) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Ms. Mansi Jain, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A), Karnal on 23.01.2019 in relation to the assessment year 2010-11 on the following grounds:- 1. On the facts and circumstances of the case, the or…

Apc Air Systems P.Ltd, New Delhi vs. ITO, Ward-3(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 4715/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Mrs. Sonia Rani, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 144Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 APC AIR SYSTEMS P. LTD., Vs. ITO, WARD-3(1), 1/7236, EAST GORAKH PARK, NEW DELHI BEHIND HANUMAN MANDIR, SHAHDARA, NEW DELHI – 110 032 (PAN: AAECA7472P) (Appellant) (Respondent) Assessee by : Mrs. Sonia Rani, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-I, New Delhi on 08.05.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That the Ld. CIT(A) err…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…

Tara Alloys Ltd., New Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 5407/DEL/2018[2007-08]Status: DisposedITAT Delhi19 Dec 2019AY 2007-08

Bench: Shri H.S. Sidhuassessment Year : 2007-08

For Appellant: Sh. Nippun Mittal, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2007-08 TARA ALLOYS LTD., Vs. ITO, WARD 16(1), 102, HARSHA HOUSE, NEW DELHI KARAMPURA COMMERCIAL COMPLEX, NEW DELHI – 110 015 (PAN: AAACT0545N) (Appellant) (Respondent) Assessee by : Sh. Nippun Mittal, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-16, New Delhi on 30.05.2018 in relation to the assessment year 2007-08 on the following grounds:- 1. On the facts and circumstances of th…

Heat Flown Electricals Pvt. Ltd., New Delhi vs. ITO, Ward- 11(2), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 3692/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Sh. PranshuFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 HEAT FLOWN ELECTRICALS PVT. Vs. ITO, WARD 11(2), LTD., NEW DELHI 207, ALLIED HOUSE, 2, OLD ROHTAK ROAD, INDERLOK, NEW DELHI – 35 (PAN: AABCH0771R) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Sh. Pranshu Singhal, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-4, New Delhi on 29.03.2019 in relation to the assessment year 2010-11 on the following grounds:- 1.…

Blue Chip Developers (P) Ltd., New Delhi vs. ITO, Ward- 5(1), New Delhi

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

ITA 1061/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhui.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 Blue Chip Developers (P) Ltd., Vs. Ito, Ward-5(1), C/O Raj Kumar & Associates, Cas New Delhi L-7A (Lgf), South Extension, Part-2, New Delhi – 49 (Pan: Aabcb4432B) (Assessee) (Respondent Assessee By : Shri Raj Kumar, Ca & Sh. Sumit Goel, Ca Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 BLUE CHIP DEVELOPERS (P) LTD., vs. ITO, WARD-5(1), C/O RAJ KUMAR & ASSOCIATES, CAs NEW DELHI L-7A (LGF), SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AABCB4432B) (ASSESSEE) (RESPONDENT Assessee by : Shri Raj Kumar, CA & Sh. Sumit Goel, CA Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 15.01.2019 passed by the Ld. CIT(A)-2, New Delhi on the following grounds:- 1. That under the f…