NandiniDelux v. ACIT

54 Taxmann.com 162Reported decision2015#15952 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2021.

Issues it is cited on

section 2(45)section 158basection 53section 153a(1)(b)share capital and share premiumsection 153c(1)section 132(4a)section 34section 292cblock periodsection 132(1)section 158b

Judgments citing NandiniDelux v. ACIT

ACIT. Central Circle- 30, New Delhi vs. Amarjyoti Vanijya (P) Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4048/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…ments for the current year found from the persons searched, belonging to the assessee for the assessment year under consideration. The Revenue succeeds.” Recently same view is also expressed by Hon’ble ITAT Banglore Bench in the case of NandiniDelux vs ACIT, 54 Taxmann.com 162 vide order dated 05.12.2014. The relevant portion of para 6.3.9 of the order is mentioned as below:- “Respectfully following the decision of the Hon'ble High Court of Karnataka in the case of Canara Housing Development Co. (supra), we hold that once the assessment is reopened, the Assessing Officer can take note of the income disclosed in…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4047/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…ments for the current year found from the persons searched, belonging to the assessee for the assessment year under consideration. The Revenue succeeds.” Recently same view is also expressed by Hon’ble ITAT Banglore Bench in the case of NandiniDelux vs ACIT, 54 Taxmann.com 162 vide order dated 05.12.2014. The relevant portion of para 6.3.9 of the order is mentioned as below:- “Respectfully following the decision of the Hon'ble High Court of Karnataka in the case of Canara Housing Development Co. (supra), we hold that once the assessment is reopened, the Assessing Officer can take note of the income disclosed in…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4046/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…ments for the current year found from the persons searched, belonging to the assessee for the assessment year under consideration. The Revenue succeeds.” Recently same view is also expressed by Hon’ble ITAT Banglore Bench in the case of NandiniDelux vs ACIT, 54 Taxmann.com 162 vide order dated 05.12.2014. The relevant portion of para 6.3.9 of the order is mentioned as below:- “Respectfully following the decision of the Hon'ble High Court of Karnataka in the case of Canara Housing Development Co. (supra), we hold that once the assessment is reopened, the Assessing Officer can take note of the income disclosed in…

ACIT, New Delhi vs. Sh. Empire Casting Pvt. Ltd., New Delhi

In the result, the appeal of the revenue and C

ITA 4018/DEL/2011[2003-04]Status: DisposedITAT Delhi21 Nov 2017AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132Section 143(3)Section 153Section 153ASection 153CSection 80I

…been expressly made to accord with the provisions of section 153A. We, therefore, jettison the contention urged on behalf of the Assessee as sans merit. Recently same view is also expressed by Hon'ble ITAT Banglore Bench in the case of Nandini Delux vs ACIT, 54 Taxmann.com 162 vide order dated 05.12.2014. The relevant portion of Para 6.3.9 of the order is mentioned as below:- "Respectfully following the decision of the Hon'ble High Court of Karnataka in the case of Canara Housing Development Co. (supra), we hold that once the assessment is reopened, the Assessing Officer can take note of the income disclosed in…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6802/DEL/2013[2004-05]Status: DisposedITAT Delhi31 May 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6801/DEL/2013[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

NandiniDelux v. ACIT (54 Taxmann.com 162) — Cited in 6 Judgments | BharatTax