NDT Systems v. ITO

350 ITR 660High Court2013#15685 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

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Judgments citing NDT Systems v. ITO

ACIT Circle-11(2), New Delhi vs. Humboldt Wedag India Private Limited, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1413/DEL/2020[2006-07]Status: DisposedITAT Delhi29 May 2023AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri T. James Singson, CIT-DR
Section 147Section 148

…(P) Ltd. vs. DCIT (2013) 30 taxmann.com 79 (Guj) • CIT vs. Sonitpur Solves Ltd. (2013) ITA No.30 of 2011 (Guwahati) • Himson Textile Engineering Industries (P) Ltd. vs. ACIT (2013) 35 Taxmann.com 528 (Gujarat) • Rambagh Palace Hotels (P) Ltd. vs. DCIT (2013) 350 ITR 660 (Delhi)] • Sadhbav Engineering Ltd. vs DCIT (2012) 20 taxmann.com 784 (Guj.) • CIT vs. M.G. Motors (2011) 9 taxmann.com 290 (Delhi) • CIT vs. Noble Resources & Trading (P) Ltd. (2010) 2020 Taxman 223 (Delhi) 13. We also simultaneously notice that there is no averment to the effect as to what facts necessary for assessment were not disclosed by th…

Humboldt Wedag India Pvt. Ltd., New Delhi vs. ACIT, Circle-11(2), New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1299/DEL/2020[206-07]Status: DisposedITAT Delhi29 May 2023

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri T. James Singson, CIT-DR
Section 147Section 148

…(P) Ltd. vs. DCIT (2013) 30 taxmann.com 79 (Guj) • CIT vs. Sonitpur Solves Ltd. (2013) ITA No.30 of 2011 (Guwahati) • Himson Textile Engineering Industries (P) Ltd. vs. ACIT (2013) 35 Taxmann.com 528 (Gujarat) • Rambagh Palace Hotels (P) Ltd. vs. DCIT (2013) 350 ITR 660 (Delhi)] • Sadhbav Engineering Ltd. vs DCIT (2012) 20 taxmann.com 784 (Guj.) • CIT vs. M.G. Motors (2011) 9 taxmann.com 290 (Delhi) • CIT vs. Noble Resources & Trading (P) Ltd. (2010) 2020 Taxman 223 (Delhi) 13. We also simultaneously notice that there is no averment to the effect as to what facts necessary for assessment were not disclosed by th…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3723/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Apr 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…• Maruti Suzuki India Ltd vs DCIT: Writ petition No. 8562/2007 (Del) • Parveen P Bharucha vs DCIT and UOI: 348 ITR 325 (Bom) • Ranbaxy Laboratories Ltd vs DCIT: 351 ITR 23 (Del) • NDT Systems vs ITO: 255 CTR 113 (Bom) • Rambagh Palace Hotels P Ltd vs Dy CIT: 350 ITR 660 (Del) " 3rd proviso – Merger of issue with CIT(A) & ITAT order ITA Nos. 3722, 3723/Del/2014, 2310/Del/12 & CO. No.258/Del/2012 13 The claim of deduction was already disallowed by the assessing officer during the course of original assessment proceedings and thereafter, adjudicated in appeal by the CIT(A) as well as the ITAT. In light of 3rd pr…

DCIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 3722/DEL/2014[2002-03]Status: DisposedITAT Delhi30 Apr 2019AY 2002-03

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…• Maruti Suzuki India Ltd vs DCIT: Writ petition No. 8562/2007 (Del) • Parveen P Bharucha vs DCIT and UOI: 348 ITR 325 (Bom) • Ranbaxy Laboratories Ltd vs DCIT: 351 ITR 23 (Del) • NDT Systems vs ITO: 255 CTR 113 (Bom) • Rambagh Palace Hotels P Ltd vs Dy CIT: 350 ITR 660 (Del) " 3rd proviso – Merger of issue with CIT(A) & ITAT order ITA Nos. 3722, 3723/Del/2014, 2310/Del/12 & CO. No.258/Del/2012 13 The claim of deduction was already disallowed by the assessing officer during the course of original assessment proceedings and thereafter, adjudicated in appeal by the CIT(A) as well as the ITAT. In light of 3rd pr…

ACIT, New Delhi vs. M/S. Dsl Software Ltd., New Delhi

In the result, all the three appeals of the Revenue and cross objection of the assessee are dismissed

ITA 2310/DEL/2012[2003-04]Status: DisposedITAT Delhi30 Apr 2019AY 2003-04

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10BSection 143(3)Section 148Section 14ASection 80HSection 90

…• Maruti Suzuki India Ltd vs DCIT: Writ petition No. 8562/2007 (Del) • Parveen P Bharucha vs DCIT and UOI: 348 ITR 325 (Bom) • Ranbaxy Laboratories Ltd vs DCIT: 351 ITR 23 (Del) • NDT Systems vs ITO: 255 CTR 113 (Bom) • Rambagh Palace Hotels P Ltd vs Dy CIT: 350 ITR 660 (Del) " 3rd proviso – Merger of issue with CIT(A) & ITAT order ITA Nos. 3722, 3723/Del/2014, 2310/Del/12 & CO. No.258/Del/2012 13 The claim of deduction was already disallowed by the assessing officer during the course of original assessment proceedings and thereafter, adjudicated in appeal by the CIT(A) as well as the ITAT. In light of 3rd pr…

Om Prakash Rasoria, Alwar vs. ITO, Alwar

ITA 46/JPR/2014[2006-07]Status: DisposedITAT Jaipur27 Apr 2018AY 2006-07
For Appellant: Shri Rohan Sogani, CA and Shri Rajeev Sogani, CAFor Respondent: Smt.Seema Meena,JCIT - DR fu/kZkfjrh dh vksj ls@
Section 147Section 54B

…nitiation of reassessment proceedings on the ground of failure on the part of the assessee to disclose facts necessary for assessment. Also Hon'ble Delhi High Court has upheld the reassessment proceedings in the case of Ram Bagh Palace Hotels Pvt. Ltd vs DCIT 350 ITR 660. Further Hon'ble Delhi High Court has also upheld the reassessment proceedings in the case of A.G. Holdings Pvt Ltd vs ITO 352 ITR 364 and also in the case of Contel Medicare System Pvt. Ltd vs CIT , 349 ITR 649 and in the case of Video Electronics Ltd. vs JCIT 353 ITR 73. 4.12 Thus in view of the above discussion, I hold that the AO had rightly…