National Thermal Power Co. Ltd. v. CIT

389 ITR 326High Court2016#361 most cited

What is National Thermal Power Co. Ltd. v. CIT authority for?

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

241

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2015 to 2026.

Also referred to as

VMT Spinning Co. Ltd. v. CIT · 389 ITR 326 · admission of additional grounds · question of law · appellate authority powers · belated grounds · Income Tax Appellate Tribunal (ITAT) · appeal procedure · legal and jurisdictional grounds · grounds not raised below

Also reported as

163 Taxmann 274

Sections most often in play

Section 143(3)Section 153ASection 143(2)Section 142(1)Section 147Section 132Section 148Section 153D

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 5(8)section 153b(1)rectification under section 154section 144basection 158bcsection 206csection 206

Judgments citing National Thermal Power Co. Ltd. v. CIT

M/S. Spj Hotels Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2857/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…hi. the case of NTPC Limited vs. CIT (1998) 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) and decision of Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs. CIT, Ludhiana and another (2016) 389 ITR 326 (P & H). 19. On the other hand, Learned D.R. objected to the admission of additional ground of appeal. 20. Considering the facts of the case, we are of the view that additional ground is legal in nature and goes to the root of the matter. Therefore the same shall have to be admitted for the purpose of disposal of the appeal. We, accordingly, ad…

M/S. Shiv Sai Infrastructure (P) Ltd., New Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2527/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…hi. the case of NTPC Limited vs. CIT (1998) 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) and decision of Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs. CIT, Ludhiana and another (2016) 389 ITR 326 (P & H). 19. On the other hand, Learned D.R. objected to the admission of additional ground of appeal. 20. Considering the facts of the case, we are of the view that additional ground is legal in nature and goes to the root of the matter. Therefore the same shall have to be admitted for the purpose of disposal of the appeal. We, accordingly, ad…

M/S. Supersonic Technologies Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2269/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…hi. the case of NTPC Limited vs. CIT (1998) 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) and decision of Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs. CIT, Ludhiana and another (2016) 389 ITR 326 (P & H). 19. On the other hand, Learned D.R. objected to the admission of additional ground of appeal. 20. Considering the facts of the case, we are of the view that additional ground is legal in nature and goes to the root of the matter. Therefore the same shall have to be admitted for the purpose of disposal of the appeal. We, accordingly, ad…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

In the result, the appeal is allowed

ITA 3560/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2018AY 2011-12

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

Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…ional grounds, the ld. counsel for the assessee relied on various decisions as under : (i). Singhad Technical Society, 397 ITR 344 (SC) (ii). Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del) (iii). Siler Line, 383 ITR 455 (Del) (iv). M/s. VMT Spinning Co. Ltd., 389 ITR 326) (v). Jolly Fantasy World Ltd., 373 ITR 530 (Guj) The ld. AR has also relied on several other decisions of ITAT, Delhi Benches in his written synopsis as under : (i). BNB Investment & Propeties Ltd. (ITA No. 504/Del/2015-dt. 27.06.2018 (ii). Reliance Estate Agency (ITA No. 1614 to 1619/Del/2011- dt. 30.07.2018) (iii). Pavitra Realcon Pvt. Ltd.…

Manish Kumar & Sons HUF, Faridabad vs. ITO, Ward- 1(5), Faridabad

In the result, the appeal of the assessee is allowed

ITA 1563/DEL/2018[2015-16]Status: DisposedITAT Delhi22 Nov 2018AY 2015-16

Bench: Shri H. S. Sidhu

For Appellant: SH. KAPIL GOEL, ADVOCATEFor Respondent: SH. S.L. ANURAGI, SR. DR
Section 127Section 139Section 142(1)Section 143(2)Section 143(3)Section 2

…onal ground which goes to the root of the matter and for which necessary facts are available on record. In admitting this additional ground, I am supported by the recent decision of the Hon’ble Punjab and Haryana High Court in case of VMT Spinnig reported at 389 ITR 326 and Hon’ble Delhi High Court decision in the case of Silver Line reported at 383 ITR 455, wherein Hon’ble Apex Court decision in the case of NTPC Limited 229 ITR 383 was relied. Following this I admit the additional ground raised by the assessee and proceed to decide the additional ground first. 3 | P a g e 6. The brief facts of the case are…

Sanjay Thakur, New Delhi vs. DCIT, Ghaziabad

In the result, appeal of Assessee is allowed

ITA 3559/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Nov 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 132(4)Section 133A

…itional grounds go to the validity of the assessment proceedings under section 153C of the I.T. Act, therefore, the same should be admitted for deciding the appeal. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co Ltd., vs. CIT (2016) 389 ITR 326 (P & H) considering various decisions including the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd., (1998) 229 ITR 383 (SC) held that “the Tribunal could decide the appeal on a ground neither taken 21 ITA.No.3559/Del./2015 Shri Sanjay Thakur, New Delhi. in the Memorandum of Appeal nor by seeking its leave…

Manoj Grover, New Delhi vs. ACIT, Circle- 68(1), New Delhi

In the result, the appeal filed by the assessee is allowed for statistical

ITA 6117/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2018AY 2012-13

Bench: Shri R. K. Pandaassessment Year : 2012-13 Manoj Grover, Acit, Circle- 68(1), 7/130, Ramesh Nagar, New Delhi. Vs. New Delhi.

For Appellant: Shri K. P. Ganguli, AdvFor Respondent: Shri S. L. Anuragi, Sr. DR
Section 10(14)Section 143Section 147Section 246ASection 250(6)

…of his mind.” 7. The ld. counsel for the assessee referring to the decision of the Hon’ble Supreme Court in the case of NTPC vs. CIT reported in 229 ITR 383, the decision of the Hon’ble Delhi High Court in the case of Orissa Cement Ltd. vs. CIT reported in 250 ITR 856 and various other decisions submitted that these grounds being legal grounds and all material facts are available on record, therefore, these additional grounds should be admitted. 8. After hearing both the sides, the additional grounds raised by the assessee are admitted for adjudication. 9. The ld. counsel for the assessee submitted that t…

M/S. Bnb Investment & Properties Ltd., Gurgaon vs. DCIT, Faridabad

In the result, ITA.No.504/Del

ITA 504/DEL/2015[2012-13]Status: DisposedITAT Delhi27 Jun 2018AY 2012-13

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

For Appellant: Shri Raj Kumar Gupta, C.AFor Respondent: Shri Ravi Kant Gupta, Sr. D.R
Section 133ASection 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…/2015 M/s. BNB Investment & Properties Ltd., Gurgaon & Shri Ranjan Gupta, New Delhi. of the I.T. Act, therefore, the same should be admitted for deciding the appeal. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co Ltd., vs. CIT (2016) 389 ITR 326 (P & H) considering various decisions including the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd., (1998) 229 ITR 383 (SC) held that “the Tribunal could decide the appeal on a ground neither taken in the Memorandum of Appeal nor by seeking its leave. The only requirement was that the Tribunal could not r…

Shri Ranjan Gupta, New Delhi vs. DCIT, Faridabad

In the result, ITA.No.504/Del

ITA 503/DEL/2015[2012-13]Status: DisposedITAT Delhi27 Jun 2018AY 2012-13

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

For Appellant: Shri Raj Kumar Gupta, C.AFor Respondent: Shri Ravi Kant Gupta, Sr. D.R
Section 133ASection 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…/2015 M/s. BNB Investment & Properties Ltd., Gurgaon & Shri Ranjan Gupta, New Delhi. of the I.T. Act, therefore, the same should be admitted for deciding the appeal. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co Ltd., vs. CIT (2016) 389 ITR 326 (P & H) considering various decisions including the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd., (1998) 229 ITR 383 (SC) held that “the Tribunal could decide the appeal on a ground neither taken in the Memorandum of Appeal nor by seeking its leave. The only requirement was that the Tribunal could not r…

Yogesh Yadav, Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1757/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Oct 2017AY 2011-12

Bench: Shri B.P. Jain

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri T. Vasanthan Sr. DR
Section 127Section 139(1)Section 142Section 143(2)

…urely legal and jurisdictional ground which goes to the root of the matter and for which necessary facts are available on record. In admitting this additional ground I am supported by recent Hon'ble P&H high court decision in case of VMT Spinning reported at (389 ITR 326) and Hon’ble Delhi high Court decision in case of Silver Line reported at 383 ITR 455, wherein Hon’ble Appex 8 court decision in case of NPTC 229 ITR 383 is relied. Following this I admit the additional grounds raised by the assessee. 9. On the dates which are noted hereinabove in this order, it remains undisputed that firstly the officer who h…

Delicate Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3253/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…ion of above to make our ground more explicit we humbly submit under mentioned ground vide Rule 11 of ITAT rules (reference can be made to Hon’ble Punjab & Haryana High Court decision in case of VMT Spinning Co. Ltd., order dated 16.09.2016 (ITA no.445/2015) (389 ITR 326), Hon’ble Delhi High Court decision in case of Fast Booking (I) Pvt. Ltd., order dated 02.09.2015 (ITA no. 334/2015) (378 ITR 693), Hon ’ble Delhi high Court decision in case of Silver Line, order dated 04.11.2015 (ITA no. 578/2015) (383 ITR 455) “That assessment framed u/s 143(3) for the period under consideration (AY 2011-12) which falls in Six…

Pavitra Realcon Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3185/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…ion of above to make our ground more explicit we humbly submit under mentioned ground vide Rule 11 of ITAT rules (reference can be made to Hon’ble Punjab & Haryana High Court decision in case of VMT Spinning Co. Ltd., order dated 16.09.2016 (ITA no.445/2015) (389 ITR 326), Hon’ble Delhi High Court decision in case of Fast Booking (I) Pvt. Ltd., order dated 02.09.2015 (ITA no. 334/2015) (378 ITR 693), Hon ’ble Delhi high Court decision in case of Silver Line, order dated 04.11.2015 (ITA no. 578/2015) (383 ITR 455) “That assessment framed u/s 143(3) for the period under consideration (AY 2011-12) which falls in Six…

Shri Kulwant Singh Bhatia, Indore vs. The Addl. CIT, Range-3, Indore

In the result, all the ix appeals as mentioned above are

ITA 414/IND/2012[2002-03]Status: DisposedITAT Indore11 Aug 2017AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआ /. सं . अ .

Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…of 23 are already on record and issue arise out of impugned order. The ld. A.R. also placed reliance on following decisions: National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) [1999] 157 CTR 249 (SC), and National News Print & Paper Mills Ltd. 223 ITR 688 (MP). 4. On the other hand, the Ld. Sr. D.R. opposed the admission of additional ground. 5. We have considered the facts and material on record. The additional ground being legal one, hence, admitted. Reliance is placed on the decision of Apex Court in the case of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) : [1999] 157 CTR…

M/S. Kiwi Foods India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2616/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Apr 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…TD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " DCIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Ashok Leyland Ltd. (2001) 25) ITR 452 (Mad.) " Orissa Cement Ltd. Vs CIT (2001) 117 Taxman 625/250 ITR 856 (Del) " Eicher Motors Ltd. Vs DCIT (2004) 82 TTJ (Ind.) 61 9. During the course of hearing the ld. Counsel for the assessee reiterated the contents of the aforesaid applications and requested to admit the additional grounds. 10. In his rival submissions the ld. DR objected for the admission of the additional grounds and submitted that these grou…

M/S Kiwi Foods India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2610/DEL/2013[2004-05]Status: DisposedITAT Delhi13 Apr 2016AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…TD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " DCIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Ashok Leyland Ltd. (2001) 25) ITR 452 (Mad.) " Orissa Cement Ltd. Vs CIT (2001) 117 Taxman 625/250 ITR 856 (Del) " Eicher Motors Ltd. Vs DCIT (2004) 82 TTJ (Ind.) 61 9. During the course of hearing the ld. Counsel for the assessee reiterated the contents of the aforesaid applications and requested to admit the additional grounds. 10. In his rival submissions the ld. DR objected for the admission of the additional grounds and submitted that these grou…

M/S. Rite Pac India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 2609/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Apr 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…TD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " DCIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Ashok Leyland Ltd. (2001) 25) ITR 452 (Mad.) " Orissa Cement Ltd. Vs CIT (2001) 117 Taxman 625/250 ITR 856 (Del) " Eicher Motors Ltd. Vs DCIT (2004) 82 TTJ (Ind.) 61 9. During the course of hearing the ld. Counsel for the assessee reiterated the contents of the aforesaid applications and requested to admit the additional grounds. 10. In his rival submissions the ld. DR objected for the admission of the additional grounds and submitted that these grou…

M/S. Rite Pack Industries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 3053/DEL/2012[2005-06]Status: DisposedITAT Delhi13 Apr 2016AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…TD 189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " DCIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Ashok Leyland Ltd. (2001) 25) ITR 452 (Mad.) " Orissa Cement Ltd. Vs CIT (2001) 117 Taxman 625/250 ITR 856 (Del) " Eicher Motors Ltd. Vs DCIT (2004) 82 TTJ (Ind.) 61 9. During the course of hearing the ld. Counsel for the assessee reiterated the contents of the aforesaid applications and requested to admit the additional grounds. 10. In his rival submissions the ld. DR objected for the admission of the additional grounds and submitted that these grou…

ACIT, New Delhi vs. M/S. Plastograph India Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3557/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " Dy. CIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Ashok Leyland Ltd. (2001) 250 ITR 452 (Mad.) " Orissa Cement Ltd. Vs CIT (2001) 117 Taxman 625/250 ITR 856 (Del) " Eicher Motors Ltd. Vs Dy. CIT (2004) 82 TTJ (Ind.) 61 5. The ld. DR objected for admission of the additional grounds. 6. After considering the submissions of both the parties and the material on record, we are of the view that the assessee has raised purely legal grounds, which do not require any fresh investigation, so these are admitte…

M/S. Plastograph India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3052/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…189 (ITAT- Del) " CIT Vs J.K. Cotton Spinning & Weaving Mills Co. Ltd. (2005) 197 CTR 73 (All.) " Dy. CIT Vs Maruti Udyog Ltd. (2006) 99 ITD 666 (Del-Trib) " CIT Vs Ashok Leyland Ltd. (2001) 250 ITR 452 (Mad.) " Orissa Cement Ltd. Vs CIT (2001) 117 Taxman 625/250 ITR 856 (Del) " Eicher Motors Ltd. Vs Dy. CIT (2004) 82 TTJ (Ind.) 61 5. The ld. DR objected for admission of the additional grounds. 6. After considering the submissions of both the parties and the material on record, we are of the view that the assessee has raised purely legal grounds, which do not require any fresh investigation, so these are admitte…

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

In the result, the appeals of the assessees are allowed for statistical purposes

ITA 2207/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Oct 2015AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

For Appellant: Sh. Ajay Wadhwa, Adv., Sunil Kumar, DineshFor Respondent: Sh. Gunjan Prashad, CIT DR
Section 10(20)Section 144Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. I. C. Sudhir, JM ITA Nos. 2203 to 2207/Del/2014 : Asstt. Years : 2004-05 to 2008-09 M/s New Okhla Industrial Vs ACIT, Circle-1, Development Authority, Sector-6, Nodia Noida (APPELLANT) (RESPONDENT) PAN No. AAALN0120A Assessee by : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, CAs Revenue by: Sh. Gunjan Prashad, CIT DR Date of Hearing : 06.08.2015 Date of Pronouncement : 30.10.2015 ORDER PER N.K. SAINI, A.M. These appeals by the assessee are directed against the separate orders ea…