N.K. Industries Ltd. v. DCIT

72 Taxmann.com 289High Court2016#812 most cited

What is N.K. Industries Ltd. v. DCIT authority for?

When there is a categorical finding that purchases are bogus and from fictitious suppliers, the Assessing Officer is justified in making a 100% addition of the bogus purchase amount under Section 69C, rather than restricting the disallowance to merely the profit margin. This position has been upheld by the Supreme Court through the dismissal of the assessee's SLP.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

N.K. Industries Ltd. v. DCIT · Section 69C · bogus purchases · unexplained expenditure · 100% addition · fictitious suppliers · disallowance of purchases · profit margin · rejection of books of account · Section 145(3)

Sections most often in play

Section 69CSection 147Section 148Section 133(6)Section 143(3)Section 142(1)Section 68Section 145(3)

Issues it is cited on

section 158bcpenny stockunexplained expenditureentry operatorsection 145(3)section 132(4a)section 69csection 145rejection of books of accountprincipal commissioner of income-taxaccommodation entryborrowed satisfaction

Judgments citing N.K. Industries Ltd. v. DCIT

M/S. Burlington Finance Ltd., Mumbai vs. Dy CIT, Central Circle-3(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1266/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd, Mumbai vs. Dy CIT-CC-3(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1196/MUM/2021[2014-15]Status: DisposedITAT Mumbai26 Aug 2022AY 2014-15
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd, Mumbai vs. Dy CIT-CC-3(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1195/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Aug 2022AY 2013-14
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Bazigar Trading P. Ltd., Mumbai vs. Dy CIT-CC-3(1), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1039/MUM/2021[2012-13]Status: DisposedITAT Mumbai26 Aug 2022AY 2012-13
Section 132Section 143(3)Section 153A

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1039/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1195/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1196/Mum/2021 (A.Y. 2014-15) Vs. DCIT, Central M/s. Bazigar Trading Pvt. Ltd. Office No. 20, 8th Floor Circle-3(1) 3 Navjivan Commercial 19th Floor Premises Co-operative Society Air India Building Ltd., lamington Road Nariman Point Mumbai-400 008. Mumbai-400 021. PAN : AABCB3052B (Appellant) (Respondent) I.T.A. No. 1266/Mum/2021 (A.Y. 2012-13) I.T.A. No. 1294/Mum/2021 (A.Y. 2013-14) I.T.A. No. 1267/Mum/2021 (A.Y.…

M/S. Shivam Construction Co, Panvel vs. Deputy Commissioner of Income Tax

Appeals are dismissed, accordingly

ITA 234/PUN/2017[2011-12]Status: DisposedITAT Pune20 Jun 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.233 & 234/Pun/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12

For Appellant: Shri Hari KrishanFor Respondent: Shri S. P. Walimbe
Section 144

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.233 & 234/PUN/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12 M/s. Shivam Construction Co., 5, Nhavda Phata MIDC, Taloja, Panvel – 410 206 .......अपऩलधथी / Appellant PAN : AAEFM8600L बनधम / V/s. ……प्रत्यथी / Respondent DCIT, Panvel Circle Assessee by : Shri Hari Krishan Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 20.06.2022 आदेश / ORDER PER S. S. GO…

M/S. Shivam Construction Co, Panvel vs. Deputy Commissioner of Income Tax

Appeals are dismissed, accordingly

ITA 233/PUN/2017[2010-11]Status: DisposedITAT Pune20 Jun 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.233 & 234/Pun/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12

For Appellant: Shri Hari KrishanFor Respondent: Shri S. P. Walimbe
Section 144

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.233 & 234/PUN/2017 ननधधारण वषा / Assessment Year : 2010-11 & 2011-12 M/s. Shivam Construction Co., 5, Nhavda Phata MIDC, Taloja, Panvel – 410 206 .......अपऩलधथी / Appellant PAN : AAEFM8600L बनधम / V/s. ……प्रत्यथी / Respondent DCIT, Panvel Circle Assessee by : Shri Hari Krishan Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 07.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 20.06.2022 आदेश / ORDER PER S. S. GO…

U.B. Cotton Pvt. Ltd, Mumbai vs. The DCIT Circle-4(1)(1), Ahmedabad

In the result, appeal of the assessee is hereby dismissed

ITA 85/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad13 May 2022AY 2008-09

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2008-09 U.B. Cotton P.Ltd. Dcit, Cir.4(1)(1) Indian Globe Chamber Vs Ahmedabad. 7Th Floor, 142 Wh Marg, Fort Mumbai 400 001. Pan : Aaacu 5526 C अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Written Submissions Revenue By : Shri S.S. Shukla, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 13/05/2022 आदेश/O R D E R

For Appellant: Written SubmissionsFor Respondent: Shri S.S. Shukla, Sr.DR
Section 131Section 133(6)Section 142(1)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year :2008-09 U.B. Cotton P.Ltd. DCIT, Cir.4(1)(1) Indian Globe Chamber Vs Ahmedabad. 7th Floor, 142 WH Marg, Fort Mumbai 400 001. PAN : AAACU 5526 C अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Written Submissions Revenue by…

ACIT 26 (2), Mumbai vs. Perfect Garments Processors, Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6591/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 6590/Mum/2019 (Assessment Year 2010-11) The Asst. Commissioner Of Perfect Garments Processors Income Tax- 26(2), 1, Mansukh Comp, Kanjur Room No. 320, 3rd Floor, Village Road, Opp. Nitco Vs. Kautilya Bhawan, B.K.C. Marble Land, Kanjur (East), Bandra (E), Mumbai-400 051 Mumbai-400 042 (Appellant) (Respondent) ITA No. 6579/Mum/2019 (Assessment Year 2010-11) Perfect Garments Processors The Asst. Commissioner Of 1, Mansukh Comp, Kanjur Income Tax- 26(2), Room No. 320, 3rd Floor, Village…

ACIT 26 (2), Mumbai vs. Perfect Garments Processors, Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6590/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 6590/Mum/2019 (Assessment Year 2010-11) The Asst. Commissioner Of Perfect Garments Processors Income Tax- 26(2), 1, Mansukh Comp, Kanjur Room No. 320, 3rd Floor, Village Road, Opp. Nitco Vs. Kautilya Bhawan, B.K.C. Marble Land, Kanjur (East), Bandra (E), Mumbai-400 051 Mumbai-400 042 (Appellant) (Respondent) ITA No. 6579/Mum/2019 (Assessment Year 2010-11) Perfect Garments Processors The Asst. Commissioner Of 1, Mansukh Comp, Kanjur Income Tax- 26(2), Room No. 320, 3rd Floor, Village…

Perfect Garments Processors, Mumbai vs. ITO 29 (2)(5), Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6580/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 6590/Mum/2019 (Assessment Year 2010-11) The Asst. Commissioner Of Perfect Garments Processors Income Tax- 26(2), 1, Mansukh Comp, Kanjur Room No. 320, 3rd Floor, Village Road, Opp. Nitco Vs. Kautilya Bhawan, B.K.C. Marble Land, Kanjur (East), Bandra (E), Mumbai-400 051 Mumbai-400 042 (Appellant) (Respondent) ITA No. 6579/Mum/2019 (Assessment Year 2010-11) Perfect Garments Processors The Asst. Commissioner Of 1, Mansukh Comp, Kanjur Income Tax- 26(2), Room No. 320, 3rd Floor, Village…

Perfect Garment Processors, Mumbai vs. ITO 29(2)(5), Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6579/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 6590/Mum/2019 (Assessment Year 2010-11) The Asst. Commissioner Of Perfect Garments Processors Income Tax- 26(2), 1, Mansukh Comp, Kanjur Room No. 320, 3rd Floor, Village Road, Opp. Nitco Vs. Kautilya Bhawan, B.K.C. Marble Land, Kanjur (East), Bandra (E), Mumbai-400 051 Mumbai-400 042 (Appellant) (Respondent) ITA No. 6579/Mum/2019 (Assessment Year 2010-11) Perfect Garments Processors The Asst. Commissioner Of 1, Mansukh Comp, Kanjur Income Tax- 26(2), Room No. 320, 3rd Floor, Village…

Amitanil Modi (HUF), Mumbai vs. Pr CIT 33, Mumbai

In the result, appeal of the assessee is allowed

ITA 3/MUM/2020[2011-12]Status: DisposedITAT Mumbai31 May 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Amarjit Singhआयकर अपील सं/ I.T.A. No.03/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Amitanil Modi (Huf) बिधम/ Pr.Cit-33 8Th Floor, Kautilya Bhavan B-401, Subh Shanti Complex Vs. M.B.Road, Dhanukar Wadi Bkc, Bandra(E) Kandivali(W) Mumbai-400 051 Mumbai-400 703 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahha5667G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Rajiv Harit, Cit(Dr) Assessee By: Shri Subodh Ratnaparkhi, Ar सुनवाई की तारीख / Date Of Hearing: 23/03/2021 घोषणा की तारीख /Date Of Pronouncement: 31/05/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 29/03/2019 Passed By The Principal Commissioner Of Income Tax (Appeals) -33, Mumbai In View Of Section 263 Of The I.T.Act, 1961 Relevant To The A.Y.2011-12. 2. The Assessee Has Raised The Following Grounds: - 1. “ The Hon.Pr..Cit Erred In Holding The Order Framed By The Ld.Ao U/S 143(3) R.W.S. 147 Of The I.T.Act, 1961 On 07.12.2016, To Be Erroneous & Prejudicial To The Interest Of Revenue & Accordingly The Assumption Of Jurisdiction By The Hon.Pr.Cit U/S 263 Of The I.T.Act, 1961 Was Not Valid & Justified By Law.

For Appellant: Shri Subodh Ratnaparkhi, ARFor Respondent: Shri Rajiv Harit, CIT(DR)
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.T.A. No.03/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Amitanil Modi (HUF) बिधम/ Pr.CIT-33 8th Floor, Kautilya Bhavan B-401, Subh Shanti Complex Vs. M.B.Road, Dhanukar Wadi BKC, Bandra(E) Kandivali(W) Mumbai-400 051 Mumbai-400 703 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHHA5667G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Rajiv Harit, CIT(DR) Assessee by: Shri Subodh Ratnaparkhi, AR सुनवाई की तारीख / Date of Hearing: 23/03/2021…

Riddhi Siddhi Construction, Mumbai vs. Deputy Commissioner of Income Tax 15(3), Mumbai

In the result, this appeal by the assessee is partly allowed

ITA 7196/MUM/2017[2010-11]Status: DisposedITAT Mumbai16 Sept 2020AY 2010-11
Section 133(6)Section 142(2)Section 40

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 7196/Mum/2017 (Assessment Year 2010-11) M/s. Riddhi Siddhi Construction DCIT-15(3) Vs. 15, Veena Dalvai Industrial C-13, Room No. Estate, Oshiwara, SV Road 409, BKC Jogeshwari West Mumbai. Mumbai-400 102. PAN : AAHFR9554M (Appellant) (Respondent) Assessee by Shri Devendra Jain Department by Shri V. Vinod Kumar Date of Hearing 10.09.2020 Date of Pronouncement 16.09.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned CIT(A) dated 14.6.2017 and…

Mohan Clothing Co. Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are dismissed

ITA 4304/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Mar 2020AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2002-03 & Ita No.4304/Del./2011 Assessment Year: 2003-04

Section 147Section 148Section 148(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2002-03 And ITA No.4304/Del./2011 Assessment Year: 2003-04 M/s. Mohan Clothing Co. Vs. ACIT, Pvt. Ltd, Circle-5(1), 2E/22, Jhandewalan Extn., New Delhi New Delhi PAN :AAACM1374L (Appellant) (Respondent) Appellant by Shri K. Sampath, Adv. Shri Raja Kumar, Adv. Respondent by Ms. Rakhi Vimal, Sr. DR Date of hearing 21.01.2020 Date of pronouncement 17.03.2020 ORDER PER O.P. KANT, AM: Out of the above two appeals, the appeal bearing ITA No. 6093/Del./2…

Maharashtra Engineering, Kolhapur vs. Pr. Commissioner of Income-Tax -1, Kolhapur

In the result, the appeal of the assessee is allowed

ITA 859/PUN/2018[2010-11]Status: DisposedITAT Pune19 Feb 2020AY 2010-11

Bench: Shri George Mathan & Shri Anil Chaturvedi

For Appellant: Shri Rajesh ShahFor Respondent: Shri Deepak Garg
Section 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI George Mathan, Judicial Member and Shri Anil Chaturvedi, Accountant Member I.T.A. No. 859/PUN/2018 Assessment Year: 2010-11 Maharashtra Engineering, 334 Adampur, Post: Mudal, Tal. Bhudargad, Dist. Kolhapur – 416 209 PAN; AACFM 4101 G Appellant Vs. Pr. C.I.T., I, Kolhapur Respondent Appellant by: Shri Rajesh Shah Respondent by: Shri Deepak Garg Date of hearing: 18-02-2020 Date of Pronouncement: 20-02-2020 ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: This is an appeal filed by the assessee against the order of learned Pr. CIT-I, Kolhapur, in…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5269/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT Central Circle-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3743/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3742/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3741/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5268/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…