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

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 612/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 611/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…he grounds taken in the memorandum of appeal or taken by leave of the Tribunal under Rule 11. Reliance can be placed for this on judgment Hon'ble Punjab & 45 ITAs No.611 to 618/Del/2022 Haryana High Court in the case of VMT Spinning Co. Ltd. Vs. CIT & Anr., 389 ITR 326 (P&H). 27. As a sequel to aforesaid discussion we are inclined to allow the ground No.1 and, consequently, the appeals of the assessee are allowed and the penalty is deleted. Order pronounced in the open court on 26.07.2024. (G.S. PANNU) JUDICIAL MEMBER [[ Dated: 26th July, 2024. dk…

M/S. Checkmate Services Pvt. Ltd., Vadodara vs. The ADIT, CPC, Bangalore Present Juridiction the Dy. CIT, Circle-1(1)(1), Vadodara

In the result, appeal preferred by the assessee is dismissed

ITA 69/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2019-20

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 69/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2019-20) िनधा"रण वष" िनधा"रण वष" M/S. Checkmate Adit, Cpc, बनाम बनाम/ बनाम बनाम Services Pvt. Ltd. Bangalore Vs. G.F 6-9, Amaan Tower & Suvas Colony, Fatehgunj, Dy.Cit Vadodara, Gujarat, Circle-1(1)(1), Vadodara 390002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc8465A (Appellant) .. (Respondent) Shri M. R. Sahu, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 12/07/2024 Date Of Hearing Date Of Pronouncement 16/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 08.12.2022 For The Assessment Year 2019-20. 2. The Brief Facts Of The Case Are That Assessee Had Filed Its Return Of Income For A.Y. 2019-20 On 30.09.2019 Declaring Total

For Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 143(1)Section 143(1)(a)

…our to admit and adjudicate the legal additional jurisdictional grounds raised above. Reliance in this regard is placed in the decisions in the cases of "National Thermal Power Corporation vs. CIT (1998) 229 ITR 383 (SC)", "VMT Spinning Co. Ltd Vs. CIT (2016) 389 ITR 326 (P&H)", "Siksa O Anusadhan Vs. CIT (2011) 336 ITR 112) [Orissa HC)", CIT Vs. Jai Parabolic Springs Ltd (2008) 306 ITR 42 (Del.HC), "CIT Vs. Cellulose Products of India Ltd [1985] 151 ITR 499 (Guj.HC)- (FB)","P.V.Doshi Vs. CIT [1978] 113 ITR 22 (Guj.HC)". ITA No. 69/Ahd/2023 [M/s. Checkmate Services Pvt. Ltd. vs. ADIT] A.Y. 2019-20 - 7 – 7. The…

Sh. Praveen Sawhney, New Delhi vs. DCIT, New Delhi

In the result, the quantum Appeal No

ITA 1653/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu & Shri Vimal Kumarita Nos. 1545 & 1653/Del/2017 Asstt. Year : 2012-13 Sh. Praveen Sawhney, Vs. Acit, Central Circle-7 C/O M/S Rra Taxindia, New Delhi D-28, South Extension, Part-I, New Delhi – 49 (Pan: Abops1461Q) (Appellant) (Respondent) Appellant By : S/Shri Rakesh Gupta, Adv. & Deepesh Garg, Adv. Respondent By : Ms. Sarita Kumari, Cit-Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 10.07.2024

For Appellant: S/Shri Rakesh Gupta, Adv. & Deepesh Garg, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’’ : NEW DELHI) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1545 & 1653/Del/2017 Asstt. Year : 2012-13 SH. PRAVEEN SAWHNEY, VS. ACIT, CENTRAL CIRCLE-7 C/O M/S RRA TAXINDIA, NEW DELHI D-28, SOUTH EXTENSION, PART-I, NEW DELHI – 49 (PAN: ABOPS1461Q) (Appellant) (Respondent) Appellant by : S/Shri Rakesh Gupta, Adv. & Deepesh Garg, Adv. Respondent by : Ms. Sarita Kumari, CIT-DR Date of Hearing 20.06.2024 Date of Pronouncement 10.07.2024 ORDER PER VIMAL KUMAR, JM The assessee’s appeals are against separate orders dated…

Sh. Praveen Sawhney, New Delhi vs. ACIT, New Delhi

In the result, the quantum Appeal No

ITA 1545/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu & Shri Vimal Kumarita Nos. 1545 & 1653/Del/2017 Asstt. Year : 2012-13 Sh. Praveen Sawhney, Vs. Acit, Central Circle-7 C/O M/S Rra Taxindia, New Delhi D-28, South Extension, Part-I, New Delhi – 49 (Pan: Abops1461Q) (Appellant) (Respondent) Appellant By : S/Shri Rakesh Gupta, Adv. & Deepesh Garg, Adv. Respondent By : Ms. Sarita Kumari, Cit-Dr Date Of Hearing 20.06.2024 Date Of Pronouncement 10.07.2024

For Appellant: S/Shri Rakesh Gupta, Adv. & Deepesh Garg, AdvFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’’ : NEW DELHI) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 1545 & 1653/Del/2017 Asstt. Year : 2012-13 SH. PRAVEEN SAWHNEY, VS. ACIT, CENTRAL CIRCLE-7 C/O M/S RRA TAXINDIA, NEW DELHI D-28, SOUTH EXTENSION, PART-I, NEW DELHI – 49 (PAN: ABOPS1461Q) (Appellant) (Respondent) Appellant by : S/Shri Rakesh Gupta, Adv. & Deepesh Garg, Adv. Respondent by : Ms. Sarita Kumari, CIT-DR Date of Hearing 20.06.2024 Date of Pronouncement 10.07.2024 ORDER PER VIMAL KUMAR, JM The assessee’s appeals are against separate orders dated…

Deepak Gupta, Gurgaon vs. ITO Ward 2(3), New Delhi

In the result, appeal of the assessee is allowed

ITA 1533/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Apr 2024AY 2015-16

Bench: Shri M Balaganesh & Ms. Madhumita Roy

For Appellant: Shri Vijay Singla, CA and Ms. Airik Singla, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 143(2)Section 143(3)

…n the judgment passed by the Hon’ble Apex Court in the case of National Thermal Power Co. Ltd., reported in 229 ITR 383 (SC) and further the judgement passed by the Punjab and Haryana High Court in the case of VMT Spinning Power Co. Ltd. vs. CIT , reported in 389 ITR 326 (P&H). However, the Ld. DR has raised his objection to this effect, that this particular ground regarding the maintainability of the assessment proceedings has not been raised before the authorities below and thus the same neither can be raised here, nor can be entertained by us, if so raised. Accordingly, Ld. Counsel for the assessee submitted b…

Ekta Gupta, Gurgaon vs. ITO Ward - 1(4), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3821/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Apr 2024AY 2015-16

Bench: Sh. M. Balaganesh & Ms. Madhumita Royassessment Year: 2015-16 Ms. Ekta Gupta Ito Tg-6/8A, Sun City, Vs Ward- 1 (4) Sector-54, Gurgaon Gurgaon Pan No.Agxpg2969F (Appellant) (Respondent)

Section 142(1)Section 143Section 143(2)Section 143(3)

…f the judgment passed by the Hon’ble Apex Court in the matter of National Power Thermal Limited, reported in 229 ITR 383 (SC) and further the judgement passed by the Punjab and Haryana High Court in the matter of VMT Spinning Power Co. Ltd Vs CIT, reported in 389 ITR 326 (P&H). However, the Ld DR has raised his objection to this effect that this particular ground of maintainability of the assessment proceeding has not been raised before the authorities below and thus the same neither can be raised here, nor can be entertained by us, if so raised. In rebuttal, the Learned Counsel for the assessee submitted before…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1556/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1555/DEL/2021[2013-14]Status: DisposedITAT Delhi26 Dec 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1554/DEL/2021[2012-13]Status: DisposedITAT Delhi26 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

DCIT, CC, Ghaziabad vs. Gajendra Singh, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1498/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2956/DEL/2022[2013-14]Status: DisposedITAT Delhi12 Dec 2023AY 2013-14

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2955/DEL/2022[2012-13]Status: DisposedITAT Delhi12 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2954/DEL/2022[2010-11]Status: DisposedITAT Delhi12 Dec 2023AY 2010-11

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2953/DEL/2022[2009-10]Status: DisposedITAT Delhi12 Dec 2023AY 2009-10

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2952/DEL/2022[2008-09]Status: DisposedITAT Delhi12 Dec 2023AY 2008-09

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2951/DEL/2022[2007-08]Status: DisposedITAT Delhi12 Dec 2023AY 2007-08

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2950/DEL/2022[2013-14]Status: DisposedITAT Delhi12 Dec 2023AY 2013-14

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2949/DEL/2022[2012-13]Status: DisposedITAT Delhi12 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2948/DEL/2022[2010-11]Status: DisposedITAT Delhi12 Dec 2023AY 2010-11

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdicti…