How many judgments cite NIIT v. CIT?

29 judgments on BharatTax cite NIIT v. CIT (60 Taxmann.com 313), spanning 2016 to 2026.

Which sections of the Income Tax Act does NIIT v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 263, Section 8D.

NIIT v. CIT

60 Taxmann.com 313High Court2015#4065 most cited

What is NIIT v. CIT authority for?

An assessment order is erroneous and prejudicial to the interest of the revenue if the Assessing Officer fails to conduct a proper inquiry into the facts stated in the return, especially when circumstances warrant such an investigation. A mere pretense of inquiry is not sufficient.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

NIIT v. CIT · section 263 · erroneous and prejudicial · lack of inquiry · inadequate inquiry · assessing officer duty · prudence of inquiry · assessment order · revenue interest

Sections most often in play

Section 143(3)Section 14A Section 263 Section 8D

Issues it is cited on

section 263(1)malabar industrial intangible assets section 119 share application money chief commissioner erroneous and prejudicial income-tax officer section 263 section 26 section 142 section 11

Judgments citing NIIT v. CIT

Ambuja Cements Limited, Mumbai vs. PCIT, Mumbai-3, Mumbai

ITA 3474/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Sourabh Soparkar, AR (virtually appear)For Respondent: Shri Rajesh Kumar Yadav, (CIT-DR)

Section 143(3)Section 14ASection 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3474/MUM/2025 (A.Y. 2019-20) Ambuja Cements Limited v/s. Principal Commissioner of Adani Corporate House, बनाम Income Tax, Mumbai 3, Shantigram Near Vaishnodevi Room No. 612, 6th Floor, Circle, SG Highway, Khodiyar Aayakar Bhavan, Maharishi Gandhi Nagar, Gujarat Karve Road, Mumbai 382421, Gujarat 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACG0569P Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Sourabh Soparkar, AR (virtually appear)…

Apurva Natvar Parikh & Co. Pvt Ltd, Mumbai vs. The Principle Commissioner of Income Tax, Mumbai-6, Mumbai

In the result, the appeal of the assessee is

ITA 2646/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 May 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Madhur Agarwal, ARFor Respondent: Dr. K.R. Subhash, (CIT-DR)

Section 143(3)Section 14ASection 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 2646/MUM/2024 (A.Y. 2018-19) Apurva Natvar Parikh & v/s. The Principal Commissioner Pvt. Limited,411B, Co. Hemu Kalani Marg, Near Bhakti Bhavan, Chembur, Mumbai-400071, Maharashtra बनाम of Income Tax(Central), Mumbai - 6, Room No. 501, 5th Floor, Aayakar Bhavan, Μ.Κ. Road, Mumbai - 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACN2937Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Madhur Agarwal, AR Respondent by : Dr. K.R. Subhash, (CI…

Indiabulls Commercial Credit Limited, New Delhi vs. PCIT (Central), Mumbai-3, Mumbai

In the result, the appeal is dismissed

ITA 2844/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Mar 2025AY 2019-20

For Appellant: Respondent byFor Respondent: Date of Hearing

Section 143(3)Section 263Section 94(7)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORESHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2844/MUM/2024 (A.Y. 2019-20) Indiabulls Commercial Credit Limited,5th Floor, Building No. 27, K G Marg, Connaught Place, New Delhi - 110 001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCI5559G Appellant/अपीलार्थी .. Appellant by : Respondent by : Date of Hearing Date of Pronouncement v/s. बनाम Pr.CIT (Central), Mumbai- 3, Room No. 1901, 19th Floor, Air India Building, Nariman Point, Mumbai 400 021, Maharashtra Respondent/प्रतिवादी Shri K. Gopal & Shri Om Kanda…

Bhavendra Hasmukhlal Patadia. Legal Heir of Hasmukhlal Patadia., Cuttack vs. ITO Ward-!(1), Cuttack

In the result, appeal of the assessee is allowed

ITA 125/CTK/2022[2015-16]Status: DisposedITAT Cuttack26 Dec 2022AY 2015-16

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

For Appellant: Shri Deepak Shah, ARFor Respondent: Shri M.K.Gautam, CIT-DR

Section 143(3)Section 263

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.125/CTK/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs ITO, Ward-1(1), Cuttack Legal heir of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 PAN No. :ADAPP 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Deepak Shah, AR राजस्व की ओर से /Revenue by : Shri…

Chandi Filling Station, Cuttack vs. Principal CIT-1, Bhubaneswar

In the result, appeal of the assessee stands partly allowed

ITA 10/CTK/2022[2017-18]Status: DisposedITAT Cuttack13 Dec 2022AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year: 2017-18 Chandi Chandi Filling Filling Station, Station, Vs. Pr. Cit-1, Manguli, Cuttack Manguli, Cuttack Bhubaneswar Bhubaneswar Pan/Gir No Pan/Gir No.Aacfc 8350 K (Appellant) ) .. ( Respondent Respondent)

For Appellant: Shri Mohit Sheth, ARFor Respondent: Shri M.K.Gautam, CIT

Section 115BSection 142(1)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment year: 2017-18 Chandi Chandi Filling Filling Station, Station, Vs. Pr. CIT-1, Manguli, Cuttack Manguli, Cuttack Bhubaneswar Bhubaneswar PAN/GIR No PAN/GIR No.AACFC 8350 K (Appellant) ) .. ( Respondent Respondent) Assessee by : Shri Mohit Sheth, AR Mohit Sheth, AR Revenue by : Shri M.K.Gautam, CIT , CI…

Kalinga Institute of Industrial Technology (Kiit), Patia vs. CIT (Exemp.) Hyderabad, Hyderabad

In the result, appeal of the assessee is allowed

ITA 48/CTK/2022[2017-18]Status: DisposedITAT Cuttack13 Sept 2022AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kalinga Institute Of Industrial Kalinga Institute Of Industrial Vs. Cit (Exemptions), Cit (Exemptions), Technology (Kiit), Plot No.383, Technology (Kiit), Plot No.383, Hyderabad 384, 384, Kiit Kiit Campus Campus-1, Patia, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaatk 3103 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwalla, Ar S.K.Agarwalla, Ar Revenue By : Shri M.K.Gautam, Cit Shri M.K.Gautam, Cit Dr Date Of Hearing : 13 /9 9/2022 Date Of Pronouncement : 13/9 9/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Ag This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Cit(E), Hyderabad Hyderabad Passed U/S.263 Of The Act Dated Dated 14.3.2022 In Appeal No.Itba/Rev/F/Rev5/2021 Itba/Rev/F/Rev5/2021-22/1040690424(1) For The Assessment Year For The Assessment Year 2017-18. 2. Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri S.K.Agarwalla, ARFor Respondent: Shri M.K.Gautam, CIT

Section 10Section 11(1)Section 12ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Kalinga Institute of Industrial Kalinga Institute of Industrial Vs. CIT (Exemptions), CIT (Exemptions), Technology (KIIT), Plot No.383, Technology (KIIT), Plot No.383, Hyderabad 384, 384, KIIT KIIT Campus Campus-1, Patia, Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AAATK 3103 C (Ap…

Ravi Metallics Limited, Rourkela vs. Pr.CIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Ravi Metallics Limited, I/10, Civil Township, Rourkela-769004 PAN No.ADQPS 4031 G ………………Assessee Versus Pr.CIT, Sambalpur ………………..Revenue Shri P.R.Mohanty, AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 30/05/2022 Date of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the ord…

Ankush Garg, Rohtak vs. CIT, Rohtak

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

ITA 2287/DEL/2015[2010-11]Status: DisposedITAT Delhi21 May 2019AY 2010-11

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

Section 143(3)Section 263

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 2287 & 2288/Del/2015 Assessment Years: 2010-11 & 2011-12 Ankush Garg, H.No. 1636, Ward No. 5, vs. C.I.T., Rohtak Pech Nand Lal Kapoor Chand, Railway Road, Rohtak. (PAN- ALWPG9030H (Respondent) (Appellant) Appellant by Sh. Naveen Gupta, Advocate Respondent by Ms. Nidhi Srivastava, CIT/DR Date of Hearing 18.03.2019 Date of Pronouncement 21.05.2019 ORDER Per L.P. Sahu, A.M.: These two appeals have been filed by the assessee against the orders padded by the…

Bagrrys India Ltd., New Delhi vs. Pr.CIT- 2, New Delhi

Appeal of the assessee is allowed

ITA 3785/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Mar 2019AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri V.K. Bindal, Adv. & Ms. SweetyFor Respondent: Shri Sanjay Goel, CIT-D.R

Section 115JSection 139Section 143(3)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No. 3785/DEL/2018 Assessment Year: 2013-14 Bagrrys India Ltd., v. Pr.CIT-2, New Delhi. New Delhi TAN/PAN: AABCB 8144N (Appellant) (Respondent) Appellant by: Shri V.K. Bindal, Adv. & Ms. Sweety Kothari, CA Respondent by: Shri Sanjay Goel, CIT-D.R. Date of hearing: 17 01 2019 Date of pronouncement: 29 03 2019 O R D E R Per Amit Shukla, JM: The aforesaid appeal has been filed by the assessee against the impugned order dated 27.03.2018, passed U/S 263 by Ld. Pr. CIT-II,…

Rajesh Kumar, Hisar vs. CIT, Hisar

In the result, the appeal of the assessee is dismissed

ITA 3337/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Mar 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2008-09 Shri Rajesh Kumar, Vs. Cit, 1931, Gate No. 2, Behind Hisar M.G. Road, Hisar Pan :Aohpk1201L (Appellant) (Respondent) Appellant By Shri Manoj Kumar, Adv. Respondent By Smt. Sulekha Verma, Cit(Dr)

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “F”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 Shri Rajesh Kumar, Vs. CIT, 1931, Gate No. 2, Behind Hisar M.G. Road, Hisar PAN :AOHPK1201L (Appellant) (Respondent) Appellant by Shri Manoj Kumar, Adv. Respondent by Smt. Sulekha Verma, CIT(DR) Date of hearing 05.03.2019 Date of pronouncement 29.03.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 26/03/2013 passed by the Ld. Commissioner of Income Tax, Hisar (in short ‘the Ld. CIT’ ) under section…

Divya Creation, Noida vs. Pr.CIT, Noida

In the result, the appeal of the assessee is allowed

ITA 2715/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Nov 2018AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2013-14 M/S. Divya Creation, Vs. Pr. Cit, Plot No. 97, Nsez, Noida Aayakar Bhawan, A2 D- Block, Sector 24, Noida Pan :Aadfd4879K (Appellant) (Respondent)

Section 10ASection 115JSection 143(3)Section 195Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Divya Creation, Vs. Pr. CIT, Plot No. 97, NSEZ, Noida Aayakar Bhawan, A2 D- Block, Sector 24, Noida PAN :AADFD4879K (Appellant) (Respondent) Appellant by Shri Piyush Kaushik, Adv. Respondent by Ms. Rachna Singh, CIT(DR) Date of hearing 12.09.2018 Date of pronouncement 20.11.2018 ORDER PER O.P. KANT, A.M: This appeal by the assessee is directed against order dated 29/03/2018 passed by the Ld. Commissioner of Income Tax, Noida (in short ‘th…

Celebi Delhi Cargo Management India Pvt. Ltd., New Delhi vs. Pr. CIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3182/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Oct 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhary[Assessment Year: 2011-12] M/S Celebi Delhi Cargo Management Vs. The Pr.C.I.T India Pvt. Ltd New Delhi R. No. 23, Import Building - 3 International Cargo Terminal Igi Airport, New Delhi Pan : Aadcc 6885 B [Appellant] [Respondent]

For Appellant: Shri Ronak Doshi, CAFor Respondent: Ms. Rachna Singh, CIT- DR

Section 142(1)Section 143(3)Section 263Section 801ASection 80I

…ow that the Assessing Officer has not only applied his mind but has examined the issue of claim of deduction u/s 80IA by issuing three notices on the same point. 26. The ld. DR has further relied upon the decision of the Tribunal at Delhi in the case of NIIT 60 Taxmann.com 313 wherein it has been held as under: An enquiry which is just a farce or near pretence of enquiry cannot be said to be an enquiry at all, much less an enquiry needed to reach the level of satisfaction of the Assessing Officer on the given issue. The level of satisfaction would obviously mean that he has conducted the enquiry in a manner whe…

Durgesh Autofin P.Ltd, Bijnor vs. Prcit, Muzaffarnagar

In the result, the appeal of the assessee is allowed

ITA 2539/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Oct 2018AY 2013-14

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 2539/Del/2018 : Asstt. Year : 2013-14 Durgesh Autofin P. Ltd., Vs Pr. Commissioner Of Income Tax, C/O Sh. Pankaj Kumar, Director, Muzaffarnagar-251002 S/O Late Sh. Tejpal Singh, Mandi Kotla, Near Nehru Murti, Chandpur, Bijnot, Bijnor, Uttar Pradesh (Appellant) (Respondent) Pan No. Aaccd0768P Assessee By : Sh. Vivek Bansal, Adv. Revenue By : Ms. Rachna Singh, Cit Dr Date Of Hearing : 29.08.2018 Date Of Pronouncement : 09.10.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 13.03.2018 Of Ld. Pr. Cit, Muzaffarnagar U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Vivek Bansal, AdvFor Respondent: Ms. Rachna Singh, CIT DR

Section 143(3)Section 263Section 269SSection 271DSection 41(1)Section 68

…ITR 375 (Del.) " Rampyari Devi Saraogi Vs CIT (1968) 67 ITR 84 (SC) " Tara Devi Aggarwal Vs CIT (1973) 88 ITR 323 (SC) " ITO Vs D.G. Housing Projects Ltd. (2012) 343 ITR 329 (Del.) " CIT Vs Goetze (India) Ltd. 361 ITR 505 (Del.) " NIIT Vs CIT(Central) (2015) 60 Taxmann.com 313 (Del.) " Deepak Maurya in ITA No. 4271/Del/2014 " Financial Inclusion Trust in ITA No. 3268/Del/2014, order dated 14.08.2017 of the ITAT Delhi Bench “B”, New Delhi 26. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is an admitted fact that the AO framed the a…

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2807/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Nov 2017AY 2010-11

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

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R

Section 139Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2806 & 2807/Del./2016 Assessment Years 2009-2010 & 2010-2011 M/s. Dayanand Contractor The Pr. CIT V & PO Kharainti, Aayakar Bhavan, Delhi Road, Dist. Rohtak. vs. Rohtak – 124 001 PAN AADFD4239K Haryana. (Appellant) (Respondent) S/Shri Gautam Jain, Piyush For Assessee : Kumar Kamal & Lalit Mohan, Advocates For Revenue : Ms. Rachna Singh, CIT-D.R. Date of Hearing : 22.11.2017 Date of Pronouncement : 30.11.2017 ORDER PER BHAVNESH SAINI, J.M. Both the appeals b…

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2806/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Nov 2017AY 2009-10

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

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R

Section 139Section 147Section 148Section 263

Sh. Kehar Singh, Karnal vs. PCIT, Karnal

In the result, the Appeal filed by the assessee stands dismissed

ITA 1094/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Oct 2017AY 2011-12

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

For Appellant: SH. K.L. ANEJA, ADVFor Respondent: SH. NAVEEN CHANDRA, CIT(DR)

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 1094/Del/2016 Assessment Year: 2011-12 SH. KEHAR SINGH, VS. PR. CIT, SECTOR-12, H.NO. 46, SECTOR-6, AAYAKAR BHAWAN, URBAN ESTATE, KARNAL KARNAL (PAN: CPSPS0058H) (ASSESSEE) (RESPONDENT) Assessee by: SH. K.L. ANEJA, ADV. Revenue by: SH. NAVEEN CHANDRA, CIT(DR) ORDER PER H.S. SIDHU, JM This appeal is filed by assessee against the Order dated 04.2.2016 passed by the Ld. Pr. CIT, Karnal relating to Assessment Year 2011-12 u/s. 263 of the Income Tax Act, 1…

Sh. Braham Dev Gupta, New Delhi vs. Pr. CIT, New Delhi

ITA 2102/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Apr 2017AY 2011-12

Bench: Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Salil Agarwal, Adv., Sanjiv Jain CAFor Respondent: Shri A.K. Saroha, CIT DR

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 2102 /DEL/2016 ASSTT. YEAR: 2011-12 Braham Dev Gupta, vs Principal Commissioner of Income Tax, 1043/2, Ward No. 9, Dr. S.P.M. Civic Centre, Flat No. UFG-I, Minto Road, New Delhi. Mehrauli, New Delhi. (PAN: AAFPB5907Q) (Appellant) (Respondent) Appellant by: Shri Salil Agarwal, Adv., Sanjiv Jain CA Shri Shailesh Gupta, CA Respondent by: Shri A.K. Saroha, CIT DR Date of hearing: 31.01.2017 Date of pronouncement: 13.04.2017 O R D E R PER BENCH : In this appeal…

Shri Arun Kumar Aggarwal, New Delhi vs. CIT, New Delhi

ITA 2635/DEL/2012[2007-08]Status: DisposedITAT Delhi20 Feb 2017AY 2007-08

Bench: Shri Kuldip Siingh & Shri Prashant Maharishiarun Kumar Aggarwal, Cit, B-1/74, Safdarjung Enclave, New Central-Ii, Room No. 341, Vs. Delhi Ara Centre, E-2, Jhandewalan Extn, Pam:Aaepa1259K New Delhi (Appellant) (Respondent)

For Appellant: Sh. NK Bansal, CAFor Respondent: Sh. Ravi Jain, CIT DR

Section 143Section 143(3)Section 263Section 50

…the income tax act. In view of this the order of the Ld. assessing officer is erroneous and prejudicial to the interest of the revenue to that extent. In our finding we also draw support from the order of the coordinate 7. bench in case of an NIIT versus CIT 60 Taxmann.com 313 wherein it has been held as under:- “28. We have considered the detailed submissions of both the parties and have perused the record of the case keeping in view the various authoritative pronouncements in this regard. There cannot be any quarrel with the legal propositions, as advanced by both the parties. It has consistently been held tha…

M/S Hero Honda Motors Ltd, New Delhi vs. DCIT, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2148/DEL/2009[2004-05]Status: DisposedITAT Delhi02 Feb 2017AY 2004-05

Bench: Sh C.M.Garg & Shri Prashant Maharishihero Honda Motors Ltd, Dcit, 34, Basant Lok, Vasant Vihar, Circle-12(1), Vs. New Delhi New Delhi Pan:Aaacg0812J (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. AK Saroha, CIT DR

Section 143(3)Section 195Section 263Section 32Section 37(1)Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SH C.M.GARG, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero Honda Motors Ltd, DCIT, 34, Basant Lok, Vasant Vihar, Circle-12(1), Vs. New Delhi New Delhi PAN:AAACG0812J (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Adv Sh. Gaurav Jain, Adv Ms. Bhavita Kumar, Adv Revenue by: Sh. AK Saroha, CIT DR Date of Hearing 03/11/2016 Date of pronouncement 02/02/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of LD CIT, New Delhi passed u/s 263 of the Income Tax Act, 1961 d…

M/S Indian Farmers Fertiliser Cooperative Ltd., New Delhi vs. Pr CIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2487/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Sept 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri J.S. Reddy

For Appellant: Sh. Vijay Ranjan, Adv. Sh. Vartik RFor Respondent: Sh. A.K. Saroha, CIT(DR)

Section 263Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J.S. REDDY, ACCOUNTANT MEMBER I.T.A. No. 2487/Del/2016 A.Y. : 2010-11 M/s Indian Farmers Fertilizers VS. PR. CIT, DELHI-11 ROOM NO. 2402, 24TH FLOOR, Cooperative Ltd., IFFCO Sadan, C-1, District Centre, E-2, CIVIC CENTRE, Saket Place, NEW DELHI New Delhi – 110 017 (PAN: AAAAI0050M (APPELLANT) (RESPONDENT) Assessee by : Sh. Vijay Ranjan, Adv. Sh. Vartik R. Choksi, CA & Ms. IRA R. Kapoor, CA, Sh. Atul Chabbra, CA Department by : Sh. A.K. Saroha, CIT(DR) Date of Hearing : 31-08-2016 Date of Order : 19…