Paramount Communication (P.) Ltd. v. PCIT

RAHEJA DEVELOPERS LIMITED, NEW DELHI vs. DCIT, CENTRAL CIRCLE 19, NEW DELHI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

RAHEJA DEVELOPERS LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE 19, DELHI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

UNIVERSAL DRINKS,NEW DELHI vs. ACIT, CIRCLE-42(1), NEW DELHI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs Acit W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs Acit W4D-204/5, Keshavkunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, Pan: Aaacr0468E Appellant Respondent Assessee By Sh. Neeraj Jain, Ca& Sh. P. K. Mishra, Ca Revenue By Ms.Pooja Swaroop, Cit (Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 17/10/2025

…1 ITA No. 2283 & 2284/Del/2023 Raheja Developers Ltd. vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No.2283/Del/2023 (A.Y 2011-12) Raheja Developers Limited Vs ACIT W4D-204/5, Keshav Kunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant Respondent I.T.A. No.2284/Del/2023 (A.Y 2012-13) Raheja Developers Limited Vs ACIT W4D-204/5, KeshavKunj, Central Circle-19 Cariappa Marg, Sainik Farms, New Delhi New Delhi, PAN: AAACR0468E Appellant…

AGS DEVELOPERS PVT LTD ,JASOLA DELHI vs. INCOME TAX OFFICER WARD 1 (4), NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat[Assessment Year : 2008-09] Ags Developers Pvt.Ltd., Vs Ito, H.No.47, Pocket Ii, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. Pan-Aafca1795G Appellant Respondent Appellant By Shri Sandeep Goel, Adv. Respondent By Shri Siddharth B.S. Meena, Sr.Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 18.10.2024

…unications Ltd. Vs Pr. CIT 392 ITR 444(Del) has held that the information by the investigation or the other authority is valid material for initiating reassessment proceedings. This judgment of Delhi High Court has been approved in by Hon'ble Supreme Court in 250 Taxmann 100 (SC). Hon'ble Calcutta High Court in a recent decision delivered on 13.09.2022 in the case of PCIT 1 Kolkata Vs Arshia Global Tradecom P Ltd in ITAT/175/2021 [IA No:GA/02/2021] has categorically held that when sufficient material evidence has been passed on to the AO by Inv. Wing and reassessment having been done on new facts does not amount…

DIYA INFRASTRUCTURE PVT. LTD.,DELHI vs. ITO, WARD- 7(3), NEW DELHI

In the result, the appeal of the assessee is allowed in terms indicated herein above

Bench: Shri Kul Bharat[Assessment Year : 2007-08] Diya Infrastructure Pvt.Ltd., Vs Ito, 1373, Rani Bagh, Shakur Ward-7(3), Basti, Delhi-110034. New Delhi. Pan-Aaccd3991L Appellant Respondent Appellant By Ms. Rano Jain, Adv. & Ms. Mansi Jain, Ca Respondent By Shri Sanjay Nargas, Sr.Dr Date Of Hearing 15.02.2023 Date Of Pronouncement 16.03.2023

…nications Ltd. Vs Pro CIT 392 ITR 444(Del) has held that the information by the investigation or the other authority is valid material for initiating reassessment proceedings. This judgement of Delhi High Court has been approved in by Hon'ble Supreme Court in 250 Taxmann 100 (SC). Hon'ble Calcutta High Court in a recent decision delivered on 13.09.2022 in the case of PCIT 1 Kolkata Vs Arshia Global Tradecom P Ltd in ITAT/175/2021 [IA No:GAl02/2021] has categorically held that when sufficient material evidence has been passed on to the AO by Inv. Wing and reassessment having been done on new facts does not amount…

SHYAM PRODUCTS P.LTD,NEW DELHI vs. ITO, WARD-23(3), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasad, S.M.C.

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…

OPTIMIST ELECTRONICS P.LTD,NEW DELHI vs. ITO, WARD-19(2), NEW DELHI

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Challa Nagendra Prasad, S.M.C.

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…

SAGAR INTERNATIONAL PVT LTD,DELHI vs. ITO WARD 7(2), NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri O.P.Meenaआ.अ.सं././././I.T.A No.2456/Del/2019 "नधा"रण वष"/Assessment Year: 2006-07 Sagar International Pvt. Ltd., Vs The Income Tax Officer, Fb/81, East Mohan Co-Op, . Ward-7(2), New Delhi. Indl, Estate, Extn., Badarpur, Delhi – 110044. [Pan: Aaacs 3043 E] अपीलाथ / Appellant !"यथ /Respondent

…Sagar International Pvt. Ltd., Vs. ITO, Ward-7(2), New Delhi,/ITA No.2456/Del/2019 for A.Y. 2006-07 Page 1 of 18 आयकरअपील"यअ"धकरण, "द"ल" "यायपीठ ‘जी’, नई "द"ल" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A No.2456/Del/2019 "नधा"रण वष"/Assessment Year: 2006-07 Sagar International Pvt. Ltd., Vs The Income Tax Officer, FB/81, East Mohan Co-op, . Ward-7(2), New Delhi. Indl, Estate, Extn., Badarpur, Delhi – 110044. [PAN: AAACS 3043 E] अपीलाथ / Appellant !"यथ /Respondent "नधा"रतीक"ओरसे /Assessee by S…

MOTI ADHESIVES P.LTD,DELHI vs. ITO, WARD-17(2), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhuassessment Year: 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 MOTI ADHESIVES P. LTD., VS. ITO, WARD 17(2), C/O KAPIL GOEL, ADV., NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AAACM9114E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Kapil Goel, Adv. Revenue by : Ms. Ashima Neb, Sr. DR. ORDER The Assessee has filed this Appeal against the Order dated 26.3.2018 of the Ld. CIT(A)-22, New Delhi relating to assessment year 2009-10 on the following grounds:- 1. That on the facts and in the circumstances of the case and in law, Ld…