Mahabir Prasad Rungta v. Commissioner of Income-tax (Appeals), Ranchi

43 Taxmann.com 328High Court2014#2795 most cited
42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Mahabir Prasad Rungta · Rungta v CIT · Section 132(4A) · Section 132(4) · Section 153C · Section 69 · search and seizure assessment · unexplained money · protective assessment · block assessment

Sections most often in play

Section 1961Section 132(4A)Section 69Section 131Section 132(4)Section 153CSection 234BSection 234C

Issues it is cited on

arbitrary and capricioussection 132(1)(a)section 148bsection 158b(b)section 158bb(1)section 158bdsection 132(4a)protective assessmentaudi alteram partemsection 158bbsection 271aabapproval under section 151

Judgments citing Mahabir Prasad Rungta v. Commissioner of Income-tax (Appeals), Ranchi

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Infrastructure Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Construction Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. Sh. Vikas Jain, New Delhi

The appeal of the Revenue stands allowed

ITA 4075/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 1Section 132Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4075/Del/2014 (Assessment Year: 2009-10) DCIT Vs. Vikas Jain B-1/118, 2nd Floor, Central Circle-16 Paschim Vihar New Delhi New Delhi PAN : AAGPJ3118G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 09.01.2019 Date of Pronouncement 19.03.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is filed by the Revenue against the order passed by th…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4248/DEL/2014[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4247/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4246/DEL/2014[2006-07]Status: DisposedITAT Delhi15 Mar 2019AY 2006-07

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

Vasudeva Jewellers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 3669/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5956/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Feb 2019AY 2014-15

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5955/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Feb 2019AY 2013-14

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5954/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Feb 2019AY 2012-13

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5953/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Feb 2019AY 2011-12

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…taxmann.com 476 (Del.) xx. M/s Punjab Sind Dairy Products Pvt. Ltd. Vs DCIT (2017- TIOL- 83-SC-IT) xxi. CIT Sonal Construction (2012-TIOL-851-HC-DEL-IT) xxii. CIT Vs Naresh Kumar Aggarwala (2011) 331 ITR 510 (Del.) xxiii. Mahabir Prasad Rungta Vs CIT (2014) 43 Taxmann.com 328 (Jharkhand) xxiv. Bhagheeratha Engineering Ltd. Vs ACIT (2015) 379 ITR 244 (Ker.) xxv. Ashok Kumar Vs CIT (2016) 386 ITR 342 (Patna) xxvi. Baldev Raj Vs CIT (2010) Taxmann.com 335 (P&H) xxvii. CIT Vs MAF Academy (P.) Ltd. 361 ITR 258 (Del.) xxviii. CIT Vs Navodaya Castle Pvt. Ltd. (2014) 367 ITR 306 (Del.) xxix. Konark Structural Engineeri…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…taxmann.com 476 (Del.) xx. M/s Punjab Sind Dairy Products Pvt. Ltd. Vs DCIT (2017- TIOL- 83-SC-IT) xxi. CIT Sonal Construction (2012-TIOL-851-HC-DEL-IT) xxii. CIT Vs Naresh Kumar Aggarwala (2011) 331 ITR 510 (Del.) xxiii. Mahabir Prasad Rungta Vs CIT (2014) 43 Taxmann.com 328 (Jharkhand) xxiv. Bhagheeratha Engineering Ltd. Vs ACIT (2015) 379 ITR 244 (Ker.) xxv. Ashok Kumar Vs CIT (2016) 386 ITR 342 (Patna) xxvi. Baldev Raj Vs CIT (2010) Taxmann.com 335 (P&H) xxvii. CIT Vs MAF Academy (P.) Ltd. 361 ITR 258 (Del.) xxviii. CIT Vs Navodaya Castle Pvt. Ltd. (2014) 367 ITR 306 (Del.) xxix. Konark Structural Engineeri…

DCIT, New Delhi vs. Sh. Rahul Sharma, Gurgaon

In the result, the appeal of the Revenue is partly allowed

ITA 4074/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2011-12

Section 132Section 142(1)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 D.C.I.T. Central Circle 10, vs. Rahul Sharma, A-713, New Delhi. Sushant Lok, Phase-1, Gurgaon. PAN-ALOPS2831A (Appellant) (Respondent) Appellant by Sh. Sanjeet Singh, CIT/DR Respondent by Sh. Ved Jain, Advocate Date of Hearing 18.07.2018 Date of Pronouncement 31.07.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the order of ld. CIT(A)- XXXII, New Delhi dated 29.04.2014 for the assessment year 2011-12 on…

DCIT, Meerut vs. M/S. Godwin Construction (P) Ltd., Meerut

In the result appeal filed by the revenue stands dismissed

ITA 4012/DEL/2015[2008-09]Status: DisposedITAT Delhi08 Jun 2018AY 2008-09

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2005-06 & Ay: 2006-07 Godwin Construction Pvt.Ltd. Vs. Acit, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut Pan: Aaefg 1843 R Ay: 2006-07 Ay: 2007-08 Ay: 2008-09 Dcit, Central Circle Vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee By : Sh. Sandeep Sapra, Adv. & Sh. Ravinder Agarwal, C.A. Department By : Sh.Sanjit Singh, Cit, D.R. Date Of Hearing : 09.05.2018 Date Of Pronouncement: 08/06/2018

For Appellant: Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.AFor Respondent: Sh.Sanjit Singh, CIT, D.R
Section 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2005-06 & AY: 2006-07 Godwin Construction Pvt.Ltd. vs. ACIT, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut PAN: AAEFG 1843 R AY: 2006-07 AY: 2007-08 AY: 2008-09 DCIT, Central Circle vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee by : Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.A. Department by : Sh.Sanjit Singh, CIT, D.R. Date of Hearing : 09.05.2018 Date of Pronouncement: 08/06/2018…

DCIT, Meerut vs. M/S. Godwin Construction (P) Ltd., Meerut

In the result appeal filed by the revenue stands dismissed

ITA 4011/DEL/2015[2007-08]Status: DisposedITAT Delhi08 Jun 2018AY 2007-08

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2005-06 & Ay: 2006-07 Godwin Construction Pvt.Ltd. Vs. Acit, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut Pan: Aaefg 1843 R Ay: 2006-07 Ay: 2007-08 Ay: 2008-09 Dcit, Central Circle Vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee By : Sh. Sandeep Sapra, Adv. & Sh. Ravinder Agarwal, C.A. Department By : Sh.Sanjit Singh, Cit, D.R. Date Of Hearing : 09.05.2018 Date Of Pronouncement: 08/06/2018

For Appellant: Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.AFor Respondent: Sh.Sanjit Singh, CIT, D.R
Section 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2005-06 & AY: 2006-07 Godwin Construction Pvt.Ltd. vs. ACIT, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut PAN: AAEFG 1843 R AY: 2006-07 AY: 2007-08 AY: 2008-09 DCIT, Central Circle vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee by : Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.A. Department by : Sh.Sanjit Singh, CIT, D.R. Date of Hearing : 09.05.2018 Date of Pronouncement: 08/06/2018…

DCIT, Meerut vs. M/S. Godwin Construction (P) Ltd., Meerut

In the result appeal filed by the revenue stands dismissed

ITA 4010/DEL/2015[2006-07]Status: DisposedITAT Delhi08 Jun 2018AY 2006-07

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2005-06 & Ay: 2006-07 Godwin Construction Pvt.Ltd. Vs. Acit, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut Pan: Aaefg 1843 R Ay: 2006-07 Ay: 2007-08 Ay: 2008-09 Dcit, Central Circle Vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee By : Sh. Sandeep Sapra, Adv. & Sh. Ravinder Agarwal, C.A. Department By : Sh.Sanjit Singh, Cit, D.R. Date Of Hearing : 09.05.2018 Date Of Pronouncement: 08/06/2018

For Appellant: Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.AFor Respondent: Sh.Sanjit Singh, CIT, D.R
Section 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2005-06 & AY: 2006-07 Godwin Construction Pvt.Ltd. vs. ACIT, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut PAN: AAEFG 1843 R AY: 2006-07 AY: 2007-08 AY: 2008-09 DCIT, Central Circle vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee by : Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.A. Department by : Sh.Sanjit Singh, CIT, D.R. Date of Hearing : 09.05.2018 Date of Pronouncement: 08/06/2018…

M/S. Godwin Construction Pvt. Ltd., Meerut vs. ACIT, Meerut

In the result appeal filed by the revenue stands dismissed

ITA 3227/DEL/2015[2006-07]Status: DisposedITAT Delhi08 Jun 2018AY 2006-07

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2005-06 & Ay: 2006-07 Godwin Construction Pvt.Ltd. Vs. Acit, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut Pan: Aaefg 1843 R Ay: 2006-07 Ay: 2007-08 Ay: 2008-09 Dcit, Central Circle Vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee By : Sh. Sandeep Sapra, Adv. & Sh. Ravinder Agarwal, C.A. Department By : Sh.Sanjit Singh, Cit, D.R. Date Of Hearing : 09.05.2018 Date Of Pronouncement: 08/06/2018

For Appellant: Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.AFor Respondent: Sh.Sanjit Singh, CIT, D.R
Section 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2005-06 & AY: 2006-07 Godwin Construction Pvt.Ltd. vs. ACIT, Central Circle A-151, Defence Colony Bhaisali Ground Mawana Road Meerut Meerut PAN: AAEFG 1843 R AY: 2006-07 AY: 2007-08 AY: 2008-09 DCIT, Central Circle vs. Godwin Construction Pvt.Ltd. Meerut Meerut (Appellant) (Respondent) Assessee by : Sh. Sandeep Sapra, Adv. And Sh. Ravinder Agarwal, C.A. Department by : Sh.Sanjit Singh, CIT, D.R. Date of Hearing : 09.05.2018 Date of Pronouncement: 08/06/2018…

Ramnagar Development Corporation, Mumbai vs. Asst CIT Cen Cir 24 & 26, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 77/MUM/2012[2008-09]Status: DisposedITAT Mumbai22 Aug 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10)

For Respondent: Shri A.K. Srivastava,CIT DR
Section 132Section 132(1)Section 139(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण “D” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 76/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 77/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 7421/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Ramnagar Development बनाम/ Asstt. Commissioner of Corporation, Income Tax – Cent. Circle v. 811, Embassy Centre, 24 & 26, 8 th floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai – 400021. Mumb…